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Tanzania Case Law

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Last checked: 12 Oct 2026, 20:43 UTC

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1 Mar 2016

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

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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1 Mar 2016

Tax law north mara gold mine limited vs commissioner general tra 2016 tzca 751 1 march 2016

north mara gold mine limited vs commissioner general tra 2016 tzca 751 1 march 2016

Court: TZCA

The Court of Appeal upheld customs classification of imported dump trucks as complete vehicles, rejecting zero-rated and exemption claims.

Tariff classification
Import duty
Statutory interpretation
Tax exemption
Customs-classification
Import-duty

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

north mara gold mine limited vs commissioner general tra 2016 tzca 751 1 march 2016