Yes 07 Jun 64

No 

No 

No

Yes, 01 Jan 95

United Nations Agencies

 All United Nations and its specialized agencies, commonwealth High Commissions, foreign embassies, consulates or diplomatic missions and NGO’s are exempted from duty & taxes on the importation of items for their purposes. However, there are exemption procedures which must be adhered to by the agency. 

Non-Governmental Organizations

NGOs are exempted from Import Duty and Excise Duty on Excisable Products (With Exception to Excise Duty on Aged Motor Vehicles beyond eight (8) years from the date of Manufacture. VAT is payable on Importations by NGOs, with exception to a scenario where a particular NGO has a signed performance agreement by the United Republic of Tanzania on implementation of a particular project. 

Generalities (include a list of necessary documentation)

 All imports will normally be cleared from customs on presentation of the following documents, please note that not all of the following documents may be required. 

• Original Bill of Lading, one ‘no charge’ invoice / supplier invoice / packing list 
• Certificate of Origin and Certificate of Conformity (not required by UN agencies) 
• Fumigation Certificate, a Phytosanitary Certificate and a Plant Import Permit (PIP) 
• Rail/Road Consignment Note (RCN - for rail/road transport) 
• Tax Exemption Letter (food imports) 
• VAT Exemption Certificate issued by the office of Commissioner General of TRA under Section 6(2) of the  

VAT Act, 2014 (R.E 2017) for VAT exemption in case of the project implemented by the beneficiary. 

Process to be followed (step by step or flowchart)

1.  Vessel’s agents submit manifest to Customs. 
2. Shipping documents submitted to clearing agent at least 5 working days prior to the arrival of the vessel. 
3. Clearing agent prepares Form ITX 262.02.E in case of project goods exempted from VAT and VAT Form 220B in case of goods imported for personal use by an officer under Technical Assistance Project 
4. The Clearing Agent lodges all documents including VAT forms ITX265.02. E or VAT Form 220B through TANCIS  
5. Clearances form (TBS, Radiation and Food permit). The documents are matched to cargo manifest, clearing documents may not be submitted prior to the Cargo manifest being lodged. 
6. There are three possibilities depending on the risk level: 
   • Cargo can be accorded green channel – Direct release.
   • Yellow channel- Documentary check
   • Red channel – scanner 100% Physical verification

7. For the yellow and red channel when the goods conform with the declaration release order is issued. 
8. All documents are dispatched to Customs Entry Point (e.g Wharf, Airport, and Inland Border) thereafter to port revenue for port charges. 
9. When all processes are completed, the clearing agent submits Road and/or rail truck lists for the release of the loaded trucks/rail trucks to come out of the port.

The Process to clear and forward transit traffic as follows: 

1. All steps as outlined for traffic cleared for Tanzanian consumption to be followed, except most of transit shipments are channeled green/release unless there is non-conformity in the declaration. 
2. Custom office wharf supervises the loading, carries out necessary checks and affix customs seal. 
3. After loading the goods onto the trucks, T1 is generated depending on the unit of carriage. 
4. A movement sheet is prepared by the agent and submitted to customs for approval. 
5. A sealed envelope that contains T1 attached with the movement sheet and license to convey goods under custom control (C28) is given to the driver of the truck who proceeds to the port of exit gates for exit. 
6. For all goods in transit through Tanzania, a transit bond is required to be executed by the clearing and forwarding agent. The bonds are acquitted by the customs officer at the exit border who supervised the exit of goods from the country. 

NB: TAX EXEMPTION PROCEDURE IS NOT APPLICABLE FOR TRANSIT GOODS 

Refund to diplomats, international bodies Act No. 4 of 2018 s.68

85.-(1) The Commissioner General may refund part or all of the input tax incurred on an acquisition or import by- (a) a public international organization, a foreign government, or other person prescribed by regulations, to the extent that the person is entitled to exemption from value added tax under an international assistance agreement; (b) a person to the extent that such person is entitled to exemption for value added tax under the Vienna Convention on Diplomatic Relations or under any other international treaty or convention having force of law in United Republic, or under recognised principles of international law; or (c) a diplomatic or consular mission of a foreign country established in Mainland Tanzania, relating to transactions concluded for the official purposes of such mission. 

APPLICATION FOR UTILIZATION OF VAT RELIEF GRANTED UNDER THE THIRD SCHEDULE TO THE VALUE ADDED TAX ACT CAP 148(EXCLUDING DIPLOMATS/DIPLOMATIC MISSIONS) 

https://www.foreign.go.tz/services/category/services-for-diplomats

VALUE ADDED TAX (VAT)  

General Observations: 
Value Added Tax (VAT) in Tanzania is charged on the supply of goods and services in mainland Tanzania and on the importation of goods or services from any place outside mainland Tanzania made on and after the 1st day of July 1998. VAT is charged at the rate of 20 per Centrum of taxable value. Under S.11 and third Scheduled of the VAT Act, of 1997, based on the principle of reciprocity, diplomats are entitled to relief from VAT, on acquisitions made by: - 

• Diplomatic and corresponding missions and the offices of career consuls for official use. 
• Diplomatic representatives, career consuls and family members belonging to their households, for personal use. 
• Diplomatic representatives, career consuls and family members, belonging to their households, when settling in Tanzania. Missions and their privileged staff are advised to make their purchases from registered VAT traders so as to be refunded by the Tanzania Revenue Authority. Purchases can also be made from duty free shops and bonded warehouses where products are sold free from any tax or duty. 

6. PROCEDURE FOR OBTAINING TAX REFUND AND RELIEF 

Missions and personnel will get tax refund from Tanzania Revenue Authority, once per month with the approval of the Protocol Department of the Ministry of Foreign Affairs and International Cooperation. 

In effecting duty free purchases, Diplomatic Missions and their non - Tanzania personnel are required to fill in PRO 6 forms available from the Ministry of Foreign Affairs. Tanzanian citizens employed in International Organizations in the professional category as officers or advisers are exempted from paying customs duties. Such personnel should also use the PRO 6 forms for clearance of articles they import when goods are allowed to be imported free of customs duties as explained above; they are also exempt from other indirect taxes collected on importation, e.g., Value added tax and excise duty. 

The exemption from customs duty and excise duty also applies to goods which are purchased in tax free customs warehouse or other bonded warehouses (these goods are usually imported by importing agents or companies). In such case, VAT is refunded upon application. 

The PRO 6 form shall contain the following information: - 

• end user of the goods 
• description of the goods 
• signs and serial numbers of the items 
• value of the items 

Country of purchase. 

If the goods are to be received by a person other than the head of the mission or consulate, the letter is to sign the application, as required by the customs, in acknowledgement of having seen it. After establishing the consignee’s entitlement to immunity from taxation and having regard with the principle of reciprocity, if applicable, the Ministry for Foreign Affairs stamps its seal of approval directly on the application form, after which it is returned to the applicant together with two copies of the list of goods.  

When a mission takes the goods from a provision depot for its official use, a provision declaration in these copies must be filled in. The copy for the customs office should indicate the date and number of the PRO 6 form issued by the Ministry for Foreign Affairs. The control copy, which has to bear the missions stamp and acknowledgement of receipt, is certified by the Ministry and forwarded by the depot manager to the customs office, together with a copy of the invoice addressed to the mission.  

If for any reason exempted goods are sold or imported a non - entitled person/s the customs and other duties chargeable on the goods upon importation must be paid as required by regulations in force at the time of the customs declaration irrespective of the time they have been used. For all local purchases by mission and international organizations Form VAT 222 will be utilized and may be obtained from the ministry of Foreign Affairs, Protocol Division. Other entitled personnel will use their Diplomatic identity cards while making purchases from VAT registered traders whereby they will be provided with VAT from 207 for the purpose of refund. 

Import of goods by non-profit organisation for the provision of emergency and disaster relief 

THE VALUE ADDED TAX ACT [PRINCIPAL LEGISLATION]  REVISED EDITION 2019

PART II IMPORTS EXEMPT FROM VALUE ADDED TAX

VAT 220/223/224

5. 

An import of goods made available free of charge by a foreign government or an international institution with a view to assisting the economic development United Republic. 

6.  

An import of food, clothing and shoes donated to non-profit organisation for free distribution to orphanage or schools for children with special needs in Mainland Tanzania. 

7. 

Import of goods by non-profit organisation for the provision of emergency and disaster relief, and where such goods are capital goods, the goods shall be handled to the National Disaster Committee upon  completion or diminishing of the disaster. 

8. 

 An import of goods by the religious organisation for the provision of health, education, water, religious services in circumstances that, if services are supplied- 

1. without fee, charge or any other consideration in a form of fees; or
2. on payment of any consideration, the fees or charges does not exceed fifty percent of the fair market value.

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Yes, 

original/ proforma 

Yes,   

original/ proforma 

Yes,   

original/ proforma 

Yes,   

original/ proforma 

Yes,   

original/ proforma 

Yes,   

original/ proforma 

Yes, original 

Yes, original 

Yes, original 

Yes, original 

Yes, original 

Yes, original 

N/A 

N/A 

N/A 

N/A 

N/A 

N/A 

Yes 

Yes 

Yes 

Yes 

Yes 

Yes 

Government Organizational Registration Certificate 

Government Organizational Registration Certificate 

Government Organizational Registration Certificate 

Government Organizational Registration Certificate 

Government Organizational Registration Certificate 

Government Organizational Registration Certificate 

Bill of lading/airway bill; Commercial invoice; Packing list; Fumigation certificate in case of used clothing. Other documents required which are obtained in Tanzania (permit documents): Registration certificate of the organization; Recommendation letter from the District Commissioner; Approval letter from Deputy Commissioner Customs and Excise; Fully completed Treasury Vouchers forms. 

N/A

Arms, Ammunition, Drugs (All goods Listed under the Second Schedule of the East African Community Customs Management Act, 2004) 

Seeds, plants and plant products (Genetic Modified Organism) and dangerous goods (Refer the list of goods Listed under the Second Schedule of the East African Community Customs Management Act, 2004)

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Yes 

Yes 

N/A 

No 

N/A 

N/A 

Yes 

Yes 

N/A 

Yes 

N/A 

N/A 

Yes 

Yes 

N/A 

Yes 

N/A 

N/A 

Yes 

Yes 

N/A 

Yes ⁽²⁾ 

N/A 

N/A

Yes 

Yes 

N/A

Yes 

N/A 

N/A 

Yes 

No 

N/A

No 

N/A 

N/A 

Yes 

Yes 

N/A

No 

N/A 

N/A 

Yes 

Yes 

N/A

Yes ⁽³⁾ 

N/A 

N/A