Tanzania
Customs (Management and Tariff) Act
Chapter 403
- Commenced
- [This is the version of this document at 30 November 2019.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
Part I – Preliminary provisions
1. Short title
This Act may be cited as the Customs (Management and Tariff) Act.2. Interpretation
In this Act, unless the context otherwise requires—"agent" in relation to an aircraft, vehicle or vessel, includes any person who notifies the proper officer in writing that he intends to act as the agent and who, or on whose behalf any person authorised by him, signs any document required or authorised by this Act to be signed by an agent:Provided that, the owner of any aircraft, vehicle or vessel, if resident or represented in the United Republic, shall either himself or through his representative be deemed to be the agent for all the purposes of this Act if no such agent is appointed;"aircraft" includes every description of craft used in aerial navigation;"appropriate legislation" means any legislation imposing any rate of duty on the importation into or exportation from of any goods;"approved place of loading" and "approved place of unloading" means any quay, jetty, wharf, or other place, including any part of a Customs airport, appointed by the Authority by notice in the Gazette to be a place where goods may be unloaded or loaded;"Board or Tribunal" means the Tax Revenue Appeals Board or the Tax Revenue Appeals Tribunal established under the Tax Revenue Appeals Act;[Cap. 408]"boarding station" means any place appointed by the Commissioner-General by notice in the arriving at or departing from any port or place to bring to for the boarding by or the disembarkation of officers;"bonded warehouse" means any warehouse licensed by the Commissioner-General for the deposit of dutiable goods on which import duty has not been paid and which have been entered to be warehoused;"by authority" means by the authority of the Commissioner-General or of any officer doing his duty in the matter in relation to which the expression is used;"cargo" includes all goods imported or exported in any aircraft, vehicle or vessel other than such goods as are required as stores for consumption or use by or for that aircraft, vehicle or vessel, its crew and passengers, and the bona fide personal baggage of such crew and passengers;"Commissioner-General" means the person having charge of the Customs and Excise Department;"Customs" or "the Customs" means the Customs and Excise Department;"Customs area" means any place appointed by the Commissioner-General by notice in writing under his hand for the deposit of goods subjected to Customs control;"Customs laws" includes this Act and any enactment relating to the Customs or to the importation, exportation, or carriage coastwise, of any goods, and any subsidiary legislation made under the authority of this Act or any such enactment;"Customs revenue" means any amounts collectable by the Customs in accordance with the provisions of the Customs laws;"Customs warehouse" means any place approved by the Commissioner-General for the deposit of un entered, unexamined, detained, or seized, goods for the security thereof or of the duties due thereon;"days" does not include Saturdays, Sundays or public holidays;"drawback" means a refund of all or part of any import duty paid in respect of goods exported or used in a manner or for a purpose prescribed as a condition for granting drawback;"dutiable goods" means any goods chargeable with duty;"duty" includes any cess, levy, imposition, transfer tax, tax, imposed by any law;"export" with its grammatical variations and cognate expressions means to take or cause to be taken out of the United Republic;[Cap. 4 s. 8]"foreign port" means any place beyond the limits of the United Republic;"goods" includes all kinds of articles, wares, merchandise, and livestock, and, where any such goods are sold under this Act, the proceeds of such sale;"goods under drawback" means any goods in relation to which a claim for drawback has been or is to be made;"Government warehouse" means any place provided by the Government of Tanzania, and approved by the Commissioner-General for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused;"import" with its grammatical variations and cognate expressions means to bring or cause to be brought into United Republic from a foreign country;"import duty" means any duty (including any fiscal entry or suspended fiscal entry) imposed by this Act or a Customs (Dumping and Subsidies: Rates) Act of Tanzania;"master" includes any person for the time being having or taking charge or command of any aircraft or vessel;"Minister" means the Minister responsible for finance;"name" includes the registered mark of an aircraft;"officer" includes any person, other than a labourer, employed in the service of the Customs, or for the time being performing duties in relation to the Customs;"owner" in respect of—(a)an aircraft, vessel, or vehicle, includes every person acting as agent for the owner, or who receives freight or other charges payable in respect of, or who is in possession or control of, the aircraft, vessel, or vehicle;[Cap. 365](b)goods, includes any person (other than an officer acting in his official capacity) being or holding himself out to be the owner, importer, exporter, consignee, agent, or the person in possession of, or beneficially interested in, or having control of, or power of disposition over, the goods;"package" includes every means by which goods for conveyance may be cased, covered, enclosed, contained or packed;"port" means any place, whether on the coast or elsewhere, appointed by the Authority by notice in the Gazette, subject to any limitations specified in such notice, to be a port for the purpose of the Customs laws; and, in relation to aircraft, a port means a Customs airport;"postal article" includes any letter, postcard, newspaper, book, document, pamphlet, pattern, sample, packet, small packet, parcel, package, or other article whatsoever, in cause of transmission by post;"Post Office" has the meaning ascribed to it by the Tanzania Posts Corporation Act;[Cap. 303]"prohibited goods" means any goods the importation, exportation, or carriage coastwise of which is prohibited under the provisions of the Customs laws;"proper officer" means any officer whose right or duty it is to require the performance of, or to perform, the act referred to;"refiner" means the holder of a licence granted in respect of a refinery;"refinery" means a bonded warehouse licensed by the Commissioner-General for the treatment of oils;"regulations" means any regulations made under this Act;"restricted goods" means any goods the importation, exportation, transfer, or carriage coastwise of which is prohibited, save in accordance with any conditions regulating such importation, exportation, transfer or carriage coastwise, and any goods the importation, exportation, transfer, or carriage coastwise of which is in any way regulated by or under the Customs laws;"smuggling" with its grammatical variations and cognate expressions means the importation, exportation, or carriage coastwise or the transfer or removal, of goods with intent to defraud the Customs revenue, or to evade any prohibition of, restriction on, regulation or condition as to, such importation, exportation, carriage coastwise, transfer, or removal, of any goods;"sufferance wharf" means any place, other than an approved place of loading or unloading, at which the Commissioner-General may, subject to such conditions as he may either generally or in any particular case impose, allow any goods to be loaded or unloaded;"tons register" means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act, or in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;[Cap. 165]"transfer" with its grammatical variations and cognate expressions means the movement of goods from Tanzania directly or indirectly to another country, but shall not include goods in transit, goods for transhipment or goods for warehousing in a bonded warehouse;"transhipment" with its grammatical variations and cognate expressions means the transfer, either directly or indirectly, of any goods from an aircraft, vehicle or vessel, arriving in Tanzania from a foreign place, to an aircraft, vehicle or vessel, departing to a foreign destination;"transit" with its grammatical variations and cognate expressions means the movement of goods imported from a foreign place through the country, to a foreign destination;"transit shed" means any building, appointed by the Commissioner-General by notice in writing under his hand, for the goods subject to Customs control;"uncustomed goods" includes dutiable goods on which the full duties have not been paid, and any goods, whether dutiable or not, which are imported, exported or transferred or in any way dealt with contrary to the provisions of the Customs laws;"vehicle" includes every description of conveyance for the transport by land of human beings or goods;"voyage" includes flight by aircraft;"warehoused" means deposited in a Government or bonded warehouse with the authority of the person in charge of such warehouse;"warehouse keeper" means the holder of a licence granted in respect of a bonded warehouse;"wharf owner" includes any owner or any occupier of any approved place of loading or unloading or of any sufferance wharf.Part II – Administration
3. Provisions relating to staff
4. Customs seal and flag
5. Officer to have powers of police officer
For the purpose of carrying out this Act, every officer shall, in the performance of his duty, have all the powers, rights, privileges, and protection, of a police officer.6. Hours of attendance
7. Offences by or in relation to officers
8. Appointment of ports, etc.
9. Appointment of Customs areas, etc.
10. Accommodation on wharves
11. Offences in respect of Customs areas, etc.
12. Customs control of goods.
13. Liability for loss through negligence of officer etc.
Where any loss or damage is occasioned to any goods subject to Customs control through the wilful or negligent act of an officer, then an action shall lie against the Commissioner-General or such officer in respect thereof.Part III – Importation
Prohibited and restricted imports
14. ***
[Omitted][Cap. 4 s. 7(a); Cap. 4 s. 8]15. ***
[Omitted][Cap. 4 s. 7(a); Cap. 4 s. 8]16. ***
[Omitted, etc.][Cap. 4 s. 7(a)]Arrival and report of aircraft and vessels
17. Procedure on arrival
18. Place of mooring, etc.
The proper officer may, unless other provision is lawfully made, direct at what particular part of any port or other place any aircraft or vessel shall moor or discharge its cargo.19. Restriction on boarding vessels before proper officer
20. Report
21. Master to answer questions, etc.
22. Goods in transit shed, deemed in aircraft or vessel, etc
Goods which have been unloaded and landed into a transit shed or a Customs area shall be deemed to be still in the importing aircraft or vessel until they are delivered from such transit shed; and so long as they remain therein the owners or agents of the aircraft or vessel shall continue to be responsible as if such goods had not been removed from such aircraft or vessel.23. Goods reported to be unloaded
Where any goods reported for discharge at a port, or place specially allowed by the proper officer, are not duly unloaded and deposited in a transit shed or a Customs area, then the master or agent of the aircraft or vessel shall pay the duty thereon unless he explains, to the satisfaction of the proper officer, the failure to unload and deposit such goods.24. Master of wreck, to report, etc.
Arrival overland
25. Vehicles arriving overland
26. Arrival overland otherwise than by vehicle
Unloading and removal of cargo
27. Unloading, etc.
Entry, examination, and delivery
28. Entry of cargo
29. Entry of transfer goods
30. Surplus stores may be entered
The surplus stores of any aircraft or vessel may, with the permission of the proper officer, be entered for home consumption or for warehousing.31. Provisions relating to mail, personal baggage, etc.
32. Entry in absence of documents
33. Provisions relating to goods liable to ad valorem duty
34. Delivery from customs area in special circumstances
35. Re-packing, in customs area, etc.
The proper officer may permit any goods to be re-packed, skipped, bulked, sorted, lotted, or packed, on any approved place of unloading, or on a sufferance wharf, or in a transit shed, or in a customs area.Provisions relating to a customs warehouse
36. Goods deposited in customs warehouse may be sold, etc.
37. Goods deemed to be in customs warehouse
Part IV – Warehousing of goods
General provisions
38. Dutiable goods may be warehoused
39. Procedure on warehousing
40. Removal to warehouse of goods entered therefor
41. Entry of warehoused goods
42. Operations in a warehouse
43. Re-gauging and re-valuation
The proper officer may, either on the direction of the Commissioner-General or on the application and at the expense of the owner—44. Delivery from warehouse in special circumstances
45. Removal to another warehouse
46. Warehoused goods may be delivered as stores
47. Abandonment, of warehoused goods, etc.
48. Period of warehousing and sale of goods
49. Examination of warehoused goods on delivery
50. Access to warehouse
51. Removal of goods after entry for home consumption, etc.
Where any goods remain in any warehouse for a period of more than fourteen days after they have been entered for home consumption or after they have been sold in accordance with this Act, then such goods shall, unless the Commissioner-General in any special case otherwise directs, be forfeited and may be destroyed or otherwise disposed of in such manner as the Commissioner-General may direct.52. Penalty for unlawfully taking, warehoused goods, etc.
Any person who—Bonded warehouses
53. Commissioner-General may license warehouses
54. Procedure on revocation or expiry of licence
55. Warehouse keeper to provide facilities
56. Stowage and storage of goods in bonded warehouse
57. Removal of goods from private to general warehouse
58. Warehouse keeper to produce goods deposited
Government warehouses
59. Goods in Government warehouse liable to rent, etc.
Where any goods are deposited in a Government warehouse, then they shall be subject to such rent and other charges as may be prescribed or as may be provided for in this Act; and, if such rent and other charges are not paid to the proper officer when lawfully demanded, the goods in respect of which such rent and other charges are due may be sold, and the proceeds thereof applied, in accordance with section 36.60. Removal, of goods in Government warehouse, etc.
Where any goods are deposited in a Government warehouse, then the proper officer may—Part V – Exportation
Prohibited and restricted exports
61. ***
[Omitted][Cap. 4 s. 7(a)]62. ***
[Omitted][Cap. 4 s. 7(a)]63. ***
[Omitted][Cap. 4 s. 7(a)]Entry outwards and loading of aircraft and vessels
64. Entry outwards of vessel
65. Entry of cargo for export
66. Loading
67. Provisions relating to personal baggage
68. Goods for export not to be discharged in neighboring countries
69. Provisions relating to export of certain goods
70. Stores for aircraft and vessels
71. Short-shipment of non-bonded goods
72. Export goods stored at risk of owner
Where any goods are, with the permission of the proper officer, stored in a transit shed or a customs area pending exportation or transhipment or while in transit, then—73. Goods liable to export duty
Departure overland
74. Vehicles departing overland
75. Departure overland otherwise than by vehicle
Goods in transit or for transhipment
76. In transit, goods, etc
Part VI – Departure and clearance of aircraft and vessels
77. Clearance required for departure to foreign port
78. Grant of clearance
79. Clearance to be produced
80. Deficiency or surplus in cargo or stores
81. Aircraft or vessel to bring to at boarding station
Part VII – Importation and exportation by post
82. Application of Act to postal articles
83. Time of entry of postal articles
In the case of goods—Part VIII – Coastwise and transfer trade
84. Power to prohibit, carriage coastwise and transfer, etc.
85. Meaning of carriage coastwise and transfer
86. Carriage coastwise or transfer in vessel from foreign port
87. Loading of coastwise and transfer cargo, etc.
88. Transire required for departure coastwise and transfer
89. Transire to be delivered on arrival
90. Power of Commissioner-General to vary procedure
91. Entry outwards of aircraft, carrying goods coastwise, etc.
The Commissioner-General may, subject to such conditions as he may impose, permit the master or agent of any aircraft or vessel carrying any goods coastwise to enter outwards such aircraft or vessel and to enter any goods carried coastwise therein for exportation without discharging such goods.[E.A.C L.N. 1 of 1967]92. Coasting vessel, not to deviate from voyage, etc.
The master of any coasting aircraft or coasting vessel—93. Conveyance by road of transferred goods only in licensed vehicles
94. Examination of coasting vessel and goods
Part IX – Provisions relating to securities
95. Commissioner-General may require security
The Commissioner-General may require any person to give security for the due compliance by that person with this Act and generally for the protection of the customs revenue; and, pending the giving of any such security in relation to any goods subject to customs control, the Commissioner-General may refuse to permit delivery or exportation of such goods or to pass any entry in relation thereto.96. General provisions relating to giving of security
97. Provisions relating to sureties
98. Enforcement of bond
Part X – Duties
Liability to duty
99. Rates, of duty specified in neighbouring country legislation, etc.
100. Exemption from duty of goods remaining on board
Subject to the provision of the customs laws, goods remaining on board and exported in the aircraft or vessel in which they were imported, whether as stores or otherwise, shall be exempted from liability to import or export duties.101. Exemption from import duty of goods entered for exportation, etc.
Subject to the provisions of the Customs laws, goods entered under bond—102. Exemption from import duty or transfer tax of certain re-imports
103. Exemption from import duty of temporary imports
104. Derelict goods, liable to duty, etc.
Any goods brought or coming into the neighbouring countries by sea otherwise than as cargo, stores, or baggage, carried in vessel shall be liable to duty and to the provisions of the Customs laws as if they were goods imported in the normal manner, and, if any question arises as to the origin of such goods, they shall be deemed to be produce of such country as the Commissioner-General may on investigation determine.[Ord. No. 10 of 1955]105. Goods imported duty free by community, liable to import duty or transfer tax on disposal, etc.
Computation of duty
106. Time of entry determines rate of duty
107. Duties to apply proportionately, etc.
Where any drawback is allowed under the Customs laws according to any specified weight, measure, strength, or value, then such drawback shall be deemed to apply in the same proportion to any greater or less weight, measure, strength, or value, as the case may be, unless specific provision is made to the contrary in any customs laws.[Act No. 10 of 1967]108. Determination of value of goods liable to ad valorem import duty
109. Duty computed on gross weight of package in certain cases
Where any goods liable to duty according to weight are imported in any package, and such goods are intended for sale, or are normally sold retail, in such package, then, if such package is not—110. Duty computed on reputed quantity in certain cases
Where any goods liable to a specific duty are imported in any package and such goods are intended for sale, or are normally sold retail, in such package, then, if such package is—111. Commissioner-General may fix litre equivalent of other liquid measurement
Where any goods liable to duty according to liquid measurement are imported in any package and—112. Allowance for tare
For the purpose of the computation of the duty to which any goods are liable, the Commissioner-General may fix the allowance for tare which may be granted and the conditions under which any such allowance may be granted.113. Duty on package in certain cases
Where any goods are imported or exported in any package which, in the opinion of the Commissioner-General—Payment of duty, etc
114. Recovery of duty
Where any goods are liable to duty, then such duty shall constitute a debt due to all neighbouring countries and be charged on the goods in respect of which the duty is payable; and such duty shall be payable by the owner of such goods and may, without prejudice to any other means of recovery, be recovered by legal proceedings brought by the Commissioner-General of Customs and Excise.114A. Appointment and duties of agent
114B. Collection of tax by suit
114C. Collection of tax by distraint
115. Effect of obligation to pay duty
Where any obligation has been incurred, whether by bond or otherwise, for the payment of any duty, then such obligation shall be deemed to be an obligation to pay all duties which are or may become payable or recoverable under the provisions of the customs laws.116. Effect of alteration in classification of goods
Where any practice of the Customs relating to the classification or enumeration of any goods for the purposes of the liability to duty is altered with the result that less duty is thereafter charged on goods of the same class or description, no person shall thereby become entitled to any refund of any duty paid before such alteration took effect.[Cap. 4 s. 8]117. Short levy, erroneous refund or rebate
118. Samples may be taken without immediate payment of duty
The proper officer may, subject to such conditions as he may impose, permit the owner of any goods subject to customs control to take samples of such goods without payment of the duty thereon at the times such samples are taken.Drawback, remission, rebate and refund
119. Drawback of duty
120. Remission of duty
Where any goods are lost or destroyed by accident either—121. Rebate of duty
122. Repayment of customs duty when goods returned or destroyed by fire
123. Refund of duty
Disputes
124. Settlement of disputes
Any matter or dispute in respect of an amount of duty or tax payable on imported goods, drawback payable on goods or refund of the amount overpaid, shall be settled in accordance with the procedure set out in the Tax Revenue Appeals Act.[Ords. Nos. 10 of 1955; 3 of 1958; Acts No. 2 of 1963; 11 of 2000; E.A.C L.N. 1 of 1967 s. 11; Cap. 408]Part XI – Customs agents
125. Authority of agents
126. Liability of duly authorised agent
Any duly authorised agent who performs any act on behalf of the owner of any goods shall, for the purposes of this Act, be deemed to be the owner of such goods, and shall, accordingly, be personally liable for the payment of any duties to which such goods are liable and for the performance of all acts in respect of such goods which the owner thereof is required to perform under this Act:Provided that, nothing herein contained shall relieve the owner of such goods from any such liability.127. Liability of owner for acts of duly authorised agent
Any owner of any goods who authorises any agent to act for him in relation to such goods for any of the purposes of this Act shall be liable for the acts and declarations of such duly authorised agent and may, accordingly, be prosecuted for any offence committed by such agent in relation to any such goods as if such owner had himself committed the offence:Provided that—Part XII – Prevention of smuggling
Powers of officers
128. Power to require vessels, to bring to, etc.
129. Power to require vessel, to depart, etc.
130. Power to patrol freely and moor vessel, etc
131. Power to board vessel, and search, etc.
132. Power to stop vehicle suspected of conveying uncustomed goods, etc
133. Persons entering or leaving neighbouring countries to answer questions concerning baggage
134. Power to search persons
135. Power of arrest
136. Power to search premises
137. Search warrants
138. Power to require production of books, etc.
139. Power to call for aid
Any person making any seizure or arrest in accordance with the provisions of this Act may call upon any other person to assist him, and such assistance shall be rendered accordingly.[Act No. 2 of 1963]Offences
140. Assembling to contravene provisions of this Act
Any person who—141. Offences with violence, etc
142. Inducing another to commit offence
Any person who by any means procures or induces, or authorises another person to procure or induce, any other person to commit or assist in the commission of any offence under this Act, commits an offence and on conviction shall be on conviction shall be shall be liable to imprisonment for a term not exceeding one year.[Cap. 4 s. 8]143. Offence to warn offender
144. Offence to assume character of officer
Any person, not being an officer, who takes or assumes the name, designation, character or appearance of an officer for the purpose of—145. Master of vessel used for smuggling commits an offence, etc.
Any master of any aircraft or vessel, and any person in charge of a vehicle, which is within the neighbouring countries and—146. Offences related to prohibited, restricted, and uncustomed goods
Any person who—147. Offence to import or export concealed goods
Any person who imports or exports any goods which are—148. Offence to make or use false documents
Any person who, in any matter relating to the customs—149. Offence to refuse to produce documents, etc.
Any person who, when required in accordance with this Act—150. Offence to interfere with customs gear
Any person who cuts away, casts adrift, destroys, damages, defaces, or in any way interferes with, any aircraft, vessel, vehicle, buoy, anchor, chain, rope, mark, or other thing, used for the purposes of the Customs shall be guilty of an offence and liable to a fine not exceeding five hundred thousand shillings if the offender is a resident or if he is a foreigner an equivalent of that amount in U.S. dollars.[Acts Nos. 13 of 1989 s. 13; 16 of 1994 s. 11]151. Uncustomed goods found to be reported
Any person who, on finding any uncustomed goods on land or floating upon or sunk in the sea, fails to report such discovery to the nearest officer commits an offence and on conviction shall be liable to a fine not exceeding two hundred and fifty thousand if the offender is a resident or if he is a foreigner an equivalent of that amount in U.S. dollars and any goods in respect of which such offence has been committed shall be liable to forfeiture.[Acts Nos. 13 of 1989 s. 13; 16 of 1994 s. 11]152. Goods offered on pretence of being smuggled
Where any goods are offered for sale under the pretence that they are uncustomed goods, then such goods, whether or not they are in fact uncustomed goods, shall be liable to forfeiture.153. Aiders, abettors, etc.
Part XIII – Penalties, forfeitures and seizures
154. General penalty
155. Goods liable to forfeiture
In addition to any other circumstances in which goods are liable to forfeiture under this Act, the following goods shall be liable to forfeiture—156. Vessels liable to forfeiture, etc.
157. Provisions relating to goods liable to forfeiture
158. Power to seize goods liable to forfeiture, etc.
159. Procedure on seizure
160. Effect of conviction on things liable to forfeiture, etc.
161. Procedure after notice of claim
162. Provisions relating to condemnation
162A. Power to order disposal of forfeited uncustomed goods
163. Restoration of seizures
Where anything has been seized under this Act, then the Authority may, whether or not such thing has been condemned, direct that such thing shall be released and restored to the person from whom it was seized or to the owner thereof, upon such conditions as it may think fit.Part XIV – Legal proceedings
164. Proceedings triable in subordinate court of first class
165. Actions by or against Commissioner-General
166. Limitation of proceedings
Any proceedings for an offence under this Act may be commenced, and anything liable to forfeiture under this Act may be seized, within five years of the date of the offence.167. Provisions relating to proof in proceedings, etc.
168. Provisions relating to penalties for offences
169. Place of trial
Any person charged with an offence under this Act may be proceeded against, tried, and punished, in any place in which he may be in custody for that offence as if the offence had been committed in that place; and the offence shall for all purposes incidental to, or consequential upon, the prosecution, trial, or punishment, be deemed to have been committed in that place:Provided that nothing herein contained shall preclude the prosecution, trial, and punishment of that person in any place in which, but for the provisions of this section, such person might have been prosecuted, tried, and punished.170. Protection of witnesses
171. Reasonable grounds to be defence in any action against officer
172. ***
[Repealed by Act No. 1 of 2008 s. 51]Part XV – Settlement of cases by the Commissioner-General
173. Power of Commissioner-General to compound offence by agreement
174. Power of Commissioner-General to compound offence without agreement
Part XVI – Miscellaneous provisions
175. Attendance of master before Commissioner-General
Where under the provisions of this Act the master or agent of any aircraft or vessel is required to answer any questions put to him by the Commissioner-General, or any officer, and such aircraft or vessel has not left its final position, anchorage, or berth, preparatory to leaving the neighbouring countries, then the Commissioner-General, or such officer, may require the master to attend before him at the office of the Commissioner-General, or of such officer, as the case may be, for the purpose of answering such questions:Provided that, the master may, with the consent of the Commissioner-General or that officer, depute a senior officer of that aircraft or vessel to attend at such office for such purpose; and in any such case any reply made to any question put to such senior officer by the Commissioner-General or that officer shall, for the purposes of this Act, be deemed to be a reply made by such master.176. Provisions relating to prescribed forms
177. Provisions relating to all documents
178. Production of documents
179. Provisions relating to declarations and signatures
180. Receipts for payment on entry
Where any person requires a receipt for any money paid and brought to account in respect of any entry, then that person shall furnish the proper officer with an additional copy, marked as such, of the entry and such additional copy duly signed by the proper officer and acknowledging receipt of the money shall be given to that person and shall constitute the receipt for such payment.181. Service of notices, etc.
182. Provisions relating to loading of goods, etc.
Where under this Act any goods are required or authorised to be—183. Proper officer may take samples
The proper officer may take samples of any goods subject to Customs control for such purposes as the Commissioner-General may think necessary; and such samples shall be disposed of and accounted for in such manner as the Commissioner-General may direct.184. Rewards
The Commissioner-General may award to any officer or person—185. Auctioneers legislation not to apply to sales
Where any goods are sold under this Act, then the provisions of any legislation of any of the neighbouring countries relating to auctioneers shall not apply to such sale.186. Licensing of vessels conveying goods subject to customs control
187. Application of act to importation overland, etc.
The provisions of this Act in relation to the importation or exportation of goods, or to the arrival or departure of persons, by aircraft or vessels arriving from or proceeding to a foreign port shall apply, subject to any necessary adaptations or modifications, in like manner to the importation or exportation of goods or to the arrival or departure of persons, overland or by the inland waters of the neighbouring countries.188. Provisions relating to commissioned vessels
Where any aircraft or vessel under commission from any foreign state arrives in the neighbouring countries having on board any goods other than stores for use in such aircraft or vessel, then—189. Power of Commissioner-General in special cases
Notwithstanding anything contained in this Act, the Commissioner-General may, in order to meet the exigencies of any special case—190. Application of air legislation
Where any legislation of the Community relating to air navigation in East Africa contains any provision contrary to the provisions of this Act, then the provision contained in such legislation shall have effect to the exclusion of the corresponding provision contained in this Act.191. Regulations
Part XVII – Customs tariff
[Act No. 12 of 1976][19th November, 1976]192. Application
This Part applies to Mainland Tanzania as well as Tanzania Zanzibar.[s. 2]193. Interpretation
194. Import duty and suspended duty
194A. Payment of customs duty when importing
A person engaged in mining operations, or any person subcontracted by such person for the purpose of carrying on any such mining operations, shall be entitled in relation to any mine after the first anniversary of the commencement of commercial production from that mine to import upon payment of customs duty at a rate not exceeding five percent, explosives, fuels, lubricants, industrial items and other supplies, machinery, vehicles and other capital equipment and spare parts for such equipment, where such equipment has been verified to the satisfaction of the Commissioner-General after consultation with the Minister responsible for minerals to be reasonably necessary for, and for use solely in carrying on, mining operations in relation to that mine.[Act No. 27 of 1997 s. 17]194B. Exemption from customs duty after the first anniversary
A person engaged in mining operations which are not mining operations in respect of any mine after the first anniversary of the commencement of commercial production from that mine, or any person subcontracted by that person for the purpose of those mining operations, shall be entitled to import without payment of customs duty explosives, fuels, lubricants, industrial items and other supplies, machinery, vehicles and other capital equipment and spare parts for such equipment where such equipment has been verified to the satisfaction of the Commissioner-General after consultation with the Minister responsible for minerals to be reasonably necessary for, and for use solely in carrying on, mining operation relating to that mine.[Act No. 27 of 1997 s. 17]194C. Payment of customs duty on sale or transfer of any item
A person who sells or transfers any items which have been imported into the United Republic without payment of customs duty by any person engaged in mining operations, or any person subcontracted by that person for the purpose of such mining operations, to any person in the United Republic, shall pay customs duty on the value thereof, if any, on the date of the sale or transfer:Provided that, no such customs duty shall be payable if that sale or transfer occurs by way of sale or assignment of any interest under the Mining Act.[Cap. 123][Act No. 27 of 1997 s. 17; Cap. 123]195. Registration of registered dealers
196. Application for registration
Every application for registration as a registered dealer shall be as prescribed in the Value Added Tax Regulations, and shall be submitted to the Commissioner-General.[G.N. No. 225 of 2015]197. Application of certain provisions of the Value Added Tax Act
The provisions of the Value Added Tax Act, and of the Value Added Tax Regulations, on returns, forms and records shall apply mutatis mutandis in relation to returns, forms and records relating to the affairs of registered dealers in scheduled articles under this Act.[Cap. 148; G.N. No. 225 of 2015][s. 4C]198. Definitions
In sections 195 and 196—"Act" means the Customs Tariff Act2;"goods" means goods which are locally produced or imported which are subject to further processing in an industry;"industry" means any industry with an industrial licence, business licence and is situated in a registered plot;"registered dealer" means any person registered as a registered dealer under section 195;"registered dealer certificate" means certificate granted to a registered dealer upon satisfaction by the Commissioner-General that the conditions of section 4A of this Act and the Value Added Tax Regulations have been fulfilled.[G.N. No. 225 of 2015][Act No. 12 of 1976][s. 4D]199. Provisions as to suspended duty
200. Payment of duty may be deferred
Notwithstanding section 194 the Minister may, by regulations or by order published in the Gazette, provide for payment of import duty or suspended duty by any person or category of persons liable to pay the duty on any day other than the day on which such person or persons would be liable to pay customs duty or suspended duty.[Act No. 9 of 1998 s. 6]201. Powers of Commissioner-General to grant refund of import duty and suspended duty
202. Power of Commissioner-General to forego claims for payment of duty
203. Recovery of duty by suit and summary proceedings
204. Power of Minister to remit suspended duty and import duty
205. Payment of duty instalments
Where the Minister directs the payment of any suspended duty or import duty by way of instalments, the duty shall be payable and be paid by instalments within a period of not more than twelve months and interest shall be charged on the amount paid by instalments at the prevailing rate of interest chargeable by the Central Bank on the Government advances.[Acts Nos. 18 of 1981 s. 7; 4 of 1992 s. 11][s. 7A]206. Minister may amend schedules
207. Effect of alteration of import duty and suspended duty on contract for sale
Where, after any contract has been entered into for the sale or delivery of any goods at a price which includes import duty or suspended duty, an alteration takes place in the rate or amount of the import duty or suspended duty before the goods are entered for home consumption, then, in the absence of express written provision in the contract to the contrary, the contract shall have effect as follows—208. Application of agreement by SADC Member States
Articles 3 and 4 of the Protocol on Trade for Southern African Development Community which provide for elimination of barriers to intra-SADC trade and elimination of import duties respectively on goods imported into Tanzania from Southern African Development Community Member States shall apply to the United Republic of Tanzania and have full force of law.[Act. No. 10 of 2001 s. 20][s. 10]209. ***
[Repealed by Act No. 20 of 1978 s. 22][s. 11]210. ***
[Repealed by Act No. 54 of 1969][s. 12]Part XVII – Customs and excise management
[Please note: numbering as in original.]211. ***
[Omitted][Omitted Cap. s. 7(a)]212. This part to apply notwithstanding Community laws
Except as provided in section 214, the provisions of this Part shall have effect notwithstanding the provisions of any Act of the Community.213. Interpretation
In this Part, unless the context otherwise requires—"customs and excise revenue" means any import duties chargeable under this Act and excise duties chargeable under the Excise (Management and Tariff) Act;[Cap. 147]"Department” means the Department of Customs and Excise established under section 5 of this Act.[Cap. 4 s. 8]214. ***
[Omitted][Cap. 4 s. 7(a)]215. ***
[Omitted][Cap. 4 s. 7(a)]216. No payment to be made to General Fund of Community
No payments or contributions to the General Fund of the Community shall be made out of Customs and Excise revenue chargeable in the United Republic after the commencement of this Act.[s. 5]217. Amendment of laws.
[Amends the Customs Management Act and the Excise Management Act.][s. 6]History of this document
30 November 2019 this version
Consolidation
Subsidiary legislation
Title | Numbered title |
---|---|
Petroleum Marking Regulations, 2001 | Government Notice 45 of 2001 |
Police Force and Auxiliary Services (Police General Orders) Order, 2021 | Government Notice 315 of 2021 |
Cited documents 0
Documents citing this one 3
Legislation 3
1. | Tanzania Communications Act | 6 citations |
2. | Exports Control Act | |
3. | Public Prosecutors (Appointment) Notice, 1943 |