The unopened kit is expiration dated on a batch-by-batch basis and the certificate of analysis for a specific lot would need to be reviewed for this information. Please review the "product documentation" section of the website to pull a sample CoA or to input the lot number for the received lot.
https://www.sigmaaldrich.com/product/sigma/MAK116#product-documentation
There is no data available on the amount of freeze/thaws this kit can withstand. It is expected that repeated freeze/thaws of enzyme and substrate solution could affect the activity. Therefore, it would be advised to aliquot multiple small volumes of the kit reagents for one-time use to avoid repeated freeze/thaw cycles.