Duties and Tax Exemption
Customs clearance is under the umbrella of the Tanzania Revenue Authority (TRA) and is responsible for administering impartially various taxes of the Central Government. (TRA, 2017)
Exports are free of duties and taxes except for three items; raw hides and skins, raw cashew nuts,and wet blue leather.Import procedures must be followed in order to clear goods from Customs control as per the East African Community Customs Management Act 2004. Imports into Tanzania are subject to different stages whereby the importers are advised to make declaration through their appointed Clearing and Forwarding Agent by lodging documents at least 7 days before arrival of the vessel. (TRA, 2017)
In Tanzania, tax exemptions are granted for different reasons to meet the international norms for those with diplomatic status, to remove tax burden from donor funded projects, and to implement certain policies such as support for NGOs or for certain economic sectors.
For contact information regarding government custom authorities, please follow the links below:
http://www.tra.go.tz/index.php
4.1 Tanzania Government Contact List
Emergency Response
Agreements / Conventions Description |
Ratified by Country? |
---|---|
WCO (World Customs Organization) member |
Yes, 07 June 1971 |
Annex J-5 Revised Kyoto Convention |
No |
OCHA Model Agreement |
No |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
Yes, 01 January 1995 |
Exemption Regular Regime (Non-Emergency Response)
On 16 December 2004, the East African Legislative Assembly enacted the newer East African Community Customs Management Act, 2004. The purpose of this Act is to govern the administration of the East African Customs Union (newly launched on 01 January 2005), covering all legal, administrative and operational matters, including the exemption regime.
Organizational Requirements to obtain Duty Free Status |
---|
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 duties & taxes on the importation of items for their purposes. however, there are exemption procedures which must be adhered to by the agency. |
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
---|
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.
|
Process to be followed (step by step or flowchart) |
The Process to clear and forward transit traffic as follows:
|
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements by commodity (applies to UN and NGO's) |
||||||
---|---|---|---|---|---|---|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
AWB/BL/Other Transport Documents |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Donation/Non-Commercial Certificates |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
Packing Lists |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Other Documents |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Additional Notes |
||||||
Government registration certificate is important for an organization to get duties and tax exemption. These requirements apply to both UN agencies and NGO's. |
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
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 organisation; Recommendation letter from the District Commissioner; Approval letter from Deputy Commissioner Customs and Excise; Modernisation and Risk Management; Fully completed Treasury Vouchers forms. |
Embargoes |
N/A |
Prohibited Items |
Arms, Ammunition, Drugs |
General Restrictions |
Seeds, plants and plant products (Genetic Modified Organism) and dangerous goods. |
Customs Clearance Document Requirements
Customs Clearance Document Requirements by commodity, (applies to UN agencies and NGO's) |
||||||
---|---|---|---|---|---|---|
|
Food (1) |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Yes |
Yes |
n/a |
No |
n/a |
n/a |
Invoice |
Yes |
Yes |
n/a |
Yes |
n/a |
n/a |
AWB/BL/Other Transport Documents |
Yes |
Yes |
n/a |
Yes |
n/a |
n/a |
Donation/Non-Commercial Certificates |
Yes |
Yes |
n/a |
Yes (2) |
n/a |
n/a |
Packing Lists |
Yes |
Yes |
n/a |
Yes |
n/a |
n/a |
Phytosanitary Certificate |
Yes |
No |
n/a |
No |
n/a |
n/a |
Import Permit |
Yes |
Yes |
n/a |
No |
n/a |
n/a |
Certificate of Origin |
Yes |
Yes |
n/a |
Yes (3) |
n/a |
n/a |
Additional Notes: Import permits is required whether cargo is transit that is temporarily stored in a bonded warehouse or is for domestic use. Again, domestic cargo must be certified by Tanzania Bureau Standards (TBS), Tanzania Atomic Energy and Tanzania Food and Drugs Authority (TFDA) has to certify food staff. For cargo in transit that goes straight across the border after entering in the country, import permit is not required. Required documentation applies to both UN agencies and NGO's. (1) Note that GMO food is not permitted to be imported into Tanzania. (2) For donations, the certificate is required only if you have to claim the exemption of duties. (3) The certificate of origin helps only if the goods originate from the East Africa Community or SADC as it can be used to reduce the taxation rates. |
Transit Regime
Process is similar to the one applied for local cargo. However, some regulatory bodies such as TBS and Radiation might not apply. Transit cargo may present different challenges as the release of trucks changed recently. Previously, trucks were going to Dodoma for direct truck to wagons transfer. Now, for certain destinations trucks are going straight, such as the cargo destined to DRC.
In general, here is the procedure to be followed by the agent for transit cargo:
- Custom releases order, C65 and vehicle registration card must be submitted to customs wharf for generation of T1.
- Then, copy of T1, vehicle registration card, driving license of the truck driver as well as tax invoice of the cargo have to be submitted to Delivery section of the port authority for loading permit, thereafter the truck is allowed to enter into the port and load the cargo.
- After cargo loading, the agent submits a copy of T1, c65, passport and driving license of the driver as well as filled movement sheet to the sealing office. Customs sealing officer puts remarks on the relevant documents, seals the trucks individually and then puts the paper work in a sealed envelope which travels with the trucks through two check points within Dar es Salaam City limits.
Note that for goods in transit, a security bond is required by the clearing agent.