Tanzania Case Law

ola energy uganda limited v attorney general of republic of uganda reference no 6 of 2020 2024 eacj 7 11 october 2024

Court

EACJ

The Reference was filed one day after the two-month limitation period prescribed by Article 30(2) of the Treaty, as calculated under Section 63 of the Laws of the Community (Interpretation) Act, 2004. This delay strips the Court of jurisdiction ratione temporis to hear and determine the Reference on its merits. The Court has no power to extend the time limited by the Treaty.

Source excerpt

• Time limitation
• Jurisdiction ratione temporis
• Preferential tariff treatment
• Rules of origin
• Treaty interpretation

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game discount world tanzania vs the commissioner general tanzania revenue authority 2023 tzca 17755 13 october 2023

Court

TZCA

The Court of Appeal held that undeclared warehousing and transport costs were properly added to customs value under the East African Community Customs Management Act.

• Customs valuation
• Import duties
• Burden of proof
• Interpretation of statutes
• Customs-valuation
• Import-duties

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total tanzania limited vs commissioner 2023 tzca 17559 30 august 2023

Court

TZCA

The Court of Appeal held that JET A1 fuel declared for home consumption was liable to Railway Development Levy under section 20A of the Railways Act.

• Railway development levy
• Home consumption declaration
• Taxation of aviation fuel
• Interpretation of customs statutes
• Railway-development-levy
• Customs-law

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director of public prosecutions vs josephat joseph mushi another 2023 tzca 17536 24 august 2023

Court

TZCA

The trial court properly convicted the respondents and considered both prosecution and defence evidence. The High Court erred in finding otherwise and in holding that failure to consider written submissions was fatal. The prosecution proved its case beyond reasonable doubt on all relevant counts. The Court of Appeal restored the convictions and sentences imposed by the trial court.

Source excerpt

• Organized crime
• Forgery
• False declaration
• Customs offences
• Unlawful possession of uncustomed goods
• Occasioning loss to authority

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CIVIL APPEAL NO

Court

TANZLII

Solar TVs and solar radios do not qualify as exempt imports under paragraph 26 of Part B of the 5th Schedule to the EACCMA, 2004, nor as exempt supplies under item 22 Part I of the Schedule to the VAT Act, 2014, as they are end-use appliances and not equipment for development or generation of solar power. The doctrine of promissory estoppel does not apply in the absence of clear representation or where it would defeat statutory provisions. Each component of the Solar Home System is to be treated separately for tax purposes.

Source excerpt

• Import duty exemption
• Value added tax exemption
• Interpretation of customs statutes
• Application of estoppel in tax matters

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shana general store limited vs the commissioner general tanzania revenue authority 2021 tzca 633 3 november 2021

Court

TZCA

The Court of Appeal held that a certificate of origin was not conclusive proof for preferential tariff treatment where the goods were sold under a duty remission scheme.

• Preferential tariff treatment
• Rules of origin
• Duty remission scheme
• Burden of proof in tax matters
• Certificate-of-origin
• Duty-remission-scheme

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shana general store another vs commissioner general tanzania revenue authority 2021 tzca 635 3 november 2021

Court

TZCA

The Court of Appeal upheld import duty on goods imported into Tanzania and struck out one appellant’s case for no notice of appeal, finding a lack of locus standi.

• Import duty
• Certificate of origin
• Duty remission scheme
• Locus standi
• Burden of proof
• East african community customs protocol

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felix brackson mwandepu vs republic 2020 tzhc 2282 10 august 2020

Court

TZHC

The High Court allowed a criminal appeal, holding that both counts were based on an incurably defective charge sheet and quashing the conviction, sentence, and forfeiture orders.

• Defective charge sheet
• Importation of prohibited goods
• Unlawful importation of unaccustomed goods
• Right to fair hearing
• Forfeiture of property
• Defective-charge-sheet

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oryx oil company limited vs commissioner general tanzania revenue authority 2016 tzca 757 14 march 2016

Court

TZCA

The appeal is incompetent because the decree from the Tribunal was not signed by all members, rendering the appeal incurably defective under the applicable rules and binding precedents.

Source excerpt

• Duty drawback
• Appeal competence
• Decree signing requirements

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north mara gold mine limited vs commissioner general tra 2016 tzca 781 1 march 2016

Court

TZCA

The Court of Appeal held that imported dump trucks packed unassembled for transport were classifiable as complete vehicles and attracted 10% duty; exemption was denied.

• Tariff classification
• Import duty
• Statutory interpretation
• Tax exemptions
• Tariff-classification
• Import-duty

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