Tanzania
Commodity Import Support Regulation Act
Chapter 261
- Published in Tanzania Government Gazette
- Commenced on 1 July 1992
- [This is the version of this document at 31 July 2002.]
- [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 (ss. 1-2)
1. Short title
This Act may be cited as the Commodity Import Support Regulation Act.2. Interpretation
In this Act, unless the context otherwise requires—"appointment notice" means a notice issued by the Commissioner for appointing an agent under section 11;"beneficiary" means any person or institution within the United Republic who or which has been allocated a commodity import support facility;"cash cover" means the sum of money in Tanzanian shillings which is equivalent to the value of the commodity import support facility allocated to a beneficiary;"Commissioner" means the Commissioner for Income Tax;"commodity import support facility" means any funds in foreign currency or any imports donated to the Government of the United Republic by a foreign donor which are intended to be allocated to a beneficiary other than by way of the open general licence facility on payment or on the undertaking to pay cash cover;"guarantee" means a guarantee given by the beneficiary under section 6 to the Permanent Secretary;"guarantor" means any person specified by the beneficiary under section 6 to be a guarantor;"moneys" includes any debt, deposit or credit, any salary, wages, pensions payments and any other remuneration;"Permanent Secretary" means the Permanent Secretary to the Treasury;"principal" means a person in respect of whom an agent is appointed.Part II – Allocation and repayment of commodity import support facility (ss. 3-9)
3. Identification of prospective beneficiaries
The Government of the United Republic in collaboration with any foreign donor shall determine the priority category of possible beneficiaries in such manner as may appear appropriate.4. Notification to potential beneficiaries
Where the prospective beneficiary has been determined in accordance with section 3, the Permanent Secretary shall issue a letter of notification informing the prospective beneficiary of the proposal to allocate a commodity import support facility and requiring the prospective beneficiary to submit a formal application within such time as may be specified.5. Beneficiary to submit application Act No. 13 of 1999 s. 3
6. Application to be accompanied by a declaration
7. Permanent Secretary to issue letter of allocation
8. Payment by instalments
9. Unpaid instalments and interest to be recovered as debt
Part III – Procedure for recovery and collection of unpaid debts (ss. 10-18)
10. Unpaid instalments and interest to be recovered from a guarantor
11. Appointment and duties of agents
12. Limitation of time for payment of debts
13. Unpaid instalments and interest to be recovered by distress
14. Procedure for execution of distress
15. Security of property for unpaid cash cover, instalments and interest
16. Appointment and duties of agents appointed by the Minister
17. Scrutiny of application
18. Approval by the Minister
Part IV – Miscellaneous provisions (ss. 19-25)
19. Offences and penalty
20. Offences by principal or employer
Where any offence under this Act is committed by a person as an agent or employee then, that agent or employee as well as the principal or employer, commits an offence and on conviction shall be liable to be proceeded against and punished accordingly unless he proves to the satisfaction of the court that he had no knowledge, and could not by the exercise of reasonable diligence have had knowledge of the commission of the offence.[s. 17]21. Offences by agents
Any agent who in giving notification to the Commissioner under subsection (3) of section 11 makes any false of misleading statement or conceals any material fact, commits an offence and shall upon conviction be liable to a fine not exceeding five million shillings or to imprisonment for a term not exceeding two years or to both such fine and imprisonment.[s. 18]22. Burden of proof and payment of debts after conviction
23. Publication of names of offenders
24. Preservation of documents
Every person allocated with a commodity import support facility shall preserve every document relating to such facility until such times the liability thereto is fully liquidated, and he obtains a written certificate of clearance of such facility from the Commissioner.[s. 21]25. Regulations
History of this document
31 July 2002 this version
Consolidation
01 July 1992
Commenced