Petroleum Marking Regulations, 2001

Government Notice 45 of 2001

Citation: Government Notice 45 of 2001
Primary work: Customs (Management and Tariff) Act
Date: 31 July 2002
Language: English
Type: Legislation

Tanzania

Customs (Management and Tariff) Act

Petroleum Marking Regulations, 2001

Government Notice 45 of 2001

Published in Tanzania Government Gazette
Commenced on 1 January 2001
[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.]

[G.N.s Nos. 45 of 2001; 255 of 2002]

1. Citation

These Regulations may be cited as the Petroleum Marking Regulations.

2. Application

The provisions of these regulations shall apply throughout Tanzania Mainland and Zanzibar.

3. Interpretation

In these Regulations unless the context requires otherwise—"approved marker" means the chemical substance recognized by an antibody and approved by the Tanzania Revenue Authority to be used by the marking company to mark petroleum;"authorized officer" means any of the marking company officers designated as such;"dealer" means Oil Marketing Companies, petroleum stations or any other person who engages himself in the business of selling petroleum;"duty and tax free petroleum" means petroleum products which are consumed by tax and duty exempted persons;"export petroleum product" means diesel, petrol and kerosene imported and entered for transit to foreign countries;"marking company" means the company contracting with Tanzania Revenue Authority to provide petroleum marking services;"marking terminals" means the nominated sites designated for marking petroleum;"Minister" means the Minister responsible for finance;"petroleum for domestic use" means diesel, petrol and kerosene which is taxed and excludes petroleum sold to duty and tax exempted persons or organizations and transit petroleum.

4. Marking of petroleum

(1)All petroleum for domestic use and for export together with duty and tax free petroleum shall be marked.

(2)The marking company shall mark all petroleum for domestic use and for export together with duty and tax free petroleum with the approved markers.

(3)Marking of petroleum shall be done at all marking terminals and other nominated sites.

(4)Dealers shall ensure that all petroleum for domestic use and for export together with duty and tax free petroleum leaving their terminals is marked by the marking company and that the marking company is advised of petroleum movements.

5. Tests and examinations

(1)An authorized officer may take samples of petroleum from retail petrol stations, non retail consumers and other points selected (at random throughout Tanzania), by the authorized officer and may carry out tests and examination to determine the level of the markers in the petroleum samples.

(2)The samples required under subsection (1) shall be supplied by the dealer to the authorized officer free of charge.

(3)The result of any test or examination done under these Regulations shall be available to the Tanzania Revenue Authority and the concerned dealer.

6. Fees

(1)The dealer shall pay the Tanzania Revenue Authority a marking fee of USD 1.2 per cubic metre of petroleum marked or its equivalent in Tanzania Shillings which shall be collected along with the relevant duties and taxes.

(2)The Minister may revise the fees prescribed under subsection (1).

(3)Any dealer who contravenes subregulation (1) shall be guilty of an offence and on conviction shall be liable to a fine not exceeding two million shillings.

7. Diluted and adulterated petroleum

Where a test or examination of the sample taken under section 5 of these Regulations vindicates—

(a)a dilution of the marker or overmarking of the petroleum products; or

(b)a product of a different type or grade specification has been added to the petroleum, then the provisions of the East African Customs and Transfer Tax Management Act,¹ relating to the offence shall apply.¹Cap. 27

8. Unmarked petroleum

(1)Where an importer of petroleum, dealer or any other person, is found in possession of petroleum whose marker is significantly diluted, or which is overmarked and/or contains a different type of marker, or grade specification added to it, then the petroleum shall be deemed to be uncustomed and shall be dealt with in accordance with the East African Customs and Transfer Management Act².²Cap. 27

(2)For avoidance of doubt, in addition to penalties provided under the East African Customs and Transfer Management Act³—³Cap. 27

(a)where any dealer violates the provisions of these Regulations then the petroleum concerned shall be liable to forfeiture;

(b)the movable container in which such petroleum are contained shall also be liable to forfeiture;

(c)the petroleum station shall be put out of service until such time as the dealer thereof remedies the situation to the satisfaction of the Tanzania Revenue Authority;

(d)any person who contravenes the provisions of subregulation (1) hereto, shall be guilty of an offence and on conviction shall be liable to a fine not exceeding three times the value of the petroleum in question or to a term of imprisonment not exceeding two years or to both such fine and imprisonment.

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History of this document

31 July 2002 this version

Consolidation

01 January 2001

Commenced