The Excise (Management and Tariff) Act

This section gives the Act its short title: the Excise (Management and Tariff) Act.

This section defines terms used in the Act.

This section is repealed.

The provision creates an Excise seal and an Excise flag, and gives an officer the powers of a police officer.

Every officer is entitled, while performing duty, to the powers, rights, privileges, and protection of a police officer in the relevant Partner State.

Attendance outside normal hours must be requested on the prescribed form, and the proper officer must not unreasonably refuse the request when the stated conditions are met.

Section 7 is marked repealed.

You must not manufacture excisable goods unless licensed by the Licensing Authority.

This section says the Licensing Authority is the authority designated by a National Assembly resolution; until then, the Tanzania Revenue Authority is treated as the Licensing Authority.

Licence applications for excisable goods are made to the Commissioner General, who forwards them to the Licensing Authority; licences may be granted, refused, issued, renewed, and they come with use restrictions and penalties for breaches.

A licensee may apply to transfer a licence, move a factory, or change to another class of excisable goods, and the Licensing Authority may refuse the application.

The Licensing Authority may revoke, suspend, or tell the Commissioner General not to renew a licence if certain conditions are met, and the Commissioner General must immediately notify the licensee.

If a licence is revoked, suspended, or expired, the licensee must stop manufacturing the excisable goods immediately, pay duty immediately, and not dispose of factory materials except under conditions imposed by the Commissioner General.

The Commissioner General may require a licensee to provide housing, office accommodation, and equipment for excise-control officers, and the licensee must also provide necessary scales, weights, lights, ladders, and other equipment at the factory.

Licensees must keep prescribed excise records at the factory, make prescribed entries and returns, keep entries legible in ink, and not alter entries except as allowed; the proper officer may inspect the records and copy entries.

A person may not denature spirits for sale as denatured spirits unless licensed by the Licensing Authority, and denaturing must follow a prescribed formula.

Part III and sections 18 and 19 apply to denaturing of spirits as they apply to the manufacture of excisable goods, and a licensed distiller is not blocked by section 10(5) from denaturing spirits made by him.

Licensees must register factory buildings, rooms, places, and plant before starting manufacture, state their intended use, and avoid using or altering them without a valid entry or required permission.

Licensees must mark required rooms and plant with their names, keep the markings legible and in oil colours, and add progressive numbers when more than one is used for the same purpose, unless the Commissioner General allows otherwise.

Brewers must keep a brewing book, make required entries on time, and leave it available for inspection; the proper officer must provide the book.

A brewer must give written notice with the prescribed particulars to the proper officer if required, and must do so at least 48 hours before the next brewing.

A brewer must move all worts through the brewing vessels in the customary order, within the premises where brewing started.

Brewers must declare the original gravity of beer before bottling, packing, or moving it to another brewery or licensed premises.

The Licensing Authority may direct that specified Act or regulations provisions do not apply to a person, if the stated conditions are met, and non-compliance with the direction’s conditions is an offence that can lead to forfeiture.

Distillers and rectifiers may set up approved warehouses to store spirits, and approved deposits can be made without duty.

Spirits cannot be delivered from a distillery or distiller’s warehouse unless they have been warehoused for at least three years, subject to listed exceptions.

A distiller, rectifier, or denaturer may not carry on other trades in or connected with the factory unless the Commissioner General allows it and may impose conditions.

A person who is not a distiller or rectifier must not keep or use a still, unless the Commissioner General permits it.

Rectified or compounded spirits may be stored in a bonded warehouse only on the Commissioner General’s terms, and they cannot be delivered for home use without written permission.

Excisable goods generally must be moved to and kept in the stock room after manufacture, and the stock room may be used only for storing those goods.

Certain licensees must keep a stock book, enter excisable-goods movements daily, and send a monthly duplicate transcript to the Commissioner General.

A licensee who is not a brewer, distiller, denaturer, or rectifier must account to the proper officer for excisable goods when stock is taken; unexplained shortages or excess stock can trigger immediate duty payment, forfeiture, and an offence.

Tobacco licensees must keep and balance an operations account when required, and they may not sell or dispose of tobacco not liable to duty unless the Commissioner General permits it and sets conditions.

A wine manufacturer may mix duty-free spirits with wine in the factory, and may also mix imported wine that has already paid full customs duties, subject to prescribed conditions.

The Commissioner General may require a person to provide security for compliance with the Act and protection of excise revenue, and may withhold a licence until that security is given.

If security is required under the Act, it may be given by bond, cash deposit, or both, subject to the Commissioner General’s satisfaction and approval.

A surety is treated as the principal debtor for a bond and is not discharged by delay, non-enforcement, or similar acts that would not discharge the bond if the surety were the principal debtor. In certain cases, the Commissioner General may require fresh security from the person who gave the bond.

If bond conditions are not complied with, the Commissioner General may sue to enforce the bond, and production of the bond can entitle the Commissioner General to judgment unless a defence is proved.

A licensee must pay duty on excisable goods it manufactures, subject to the Excise laws and the rates and circumstances set by the relevant Partner State legislation.

If goods move from one Partner State to another and the excise duty rates differ, the duty difference must be collected or refunded as prescribed. If goods are not liable to excise duty in one Partner State, that State is treated as having a nil rate for that class of goods.

If excisable goods that received remission, rebate, or refund of duty are later unloaded in the Partner States for home consumption, duty is payable at the rate in force when they are unloaded.

If remitted, rebated, or refunded excisable goods are disposed of contrary to the purpose of the relief, the person in possession must tell the Commissioner General and pay the duty, unless the Authority directs otherwise.

A brewer moving beer in bulk to another brewery or licensed premises for bottling or packing may have to provide security, and the Commissioner General can refuse the transfer until that security is given.

Beer duty is payable at the rate set by the Excise Tariff Act of the appropriate Partner State, and the section defines “gravity” and “original gravity” for this Act.

If a proper officer finds that worts in a collecting or fermenting vessel are five degrees or more above the gravity recorded by the brewer or previously found by the officer, the worts are treated as fresh brewing and charged with duty accordingly.

Brewers must pay beer duty to the Commissioner General by the 15th day of each month, based on beer bottled or packed in the previous month.

Duty on spirits becomes due when the spirits are delivered, and the distiller or rectifier must pay it or secure it to the satisfaction of the proper officer.

For distilleries making spirits from fermented liquor, excise duty is charged for each distillation period and calculated using proof spirits and attenuation rules.

This section explains how to measure the strength, weight, or volume of spirits and lets the Authority make regulations on the measurement method.

If stocktaking shows excess or unexplained deficiency of spirits, the affected person commits an offence and faces a fine; excess spirits may also be forfeited.

Refunds of duty for compounded spirits in a bonded warehouse are calculated by proof quantity, and excise duty is charged at the rate in force when the spirits are delivered for home use.

For excisable goods other than beer and spirits, duty is charged when the goods are delivered from the licensee’s stock room, and the licensee must pay when it becomes due.

For duty calculations on cigarettes, the gross weight must be reduced by an amount for paper and other non-tobacco materials, if the Commissioner General authorises that amount.

For fortified wine, duty is charged at the wine rate on the gross quantity delivered from the stock room; for certain imported-wine mixtures, the duty-paid portion is deducted when calculating duty.

Section 56 is repealed.

Late-paid tax and overdue refund amounts attract interest; the Commissioner may remit some interest if good cause is shown.

This provision states that sections 58–59 were repealed.

If an excise duty, remission, or rebate is set by a specific weight, measure, number, or quantity, the same proportion applies to larger or smaller amounts, unless another excise law says otherwise. For beer, fractions of a litre are ignored when calculating duty, remission, or rebate.

The proper officer may remit duty on excisable goods if the stated conditions are met, but remission is limited to the licensee and subject to exclusions and a 12-month claim deadline.

A proper officer may grant a rebate of duty on excisable goods if the person is entitled to it under the excise laws, but the claim must be made in the prescribed manner within 12 months from when the duty becomes due.

The proper officer may refund duty paid in error or in some cases where a remission or rebate would have applied, but the claim must be made in the prescribed manner within 12 months of payment.

A proper officer may remit or refund duty on certain spirits that are delivered for denaturing or kept in a bonded warehouse for export or use as aircraft or vessel stores, subject to the excise laws.

The Commissioner General may remit duty on spirits when remission is allowed under Partner States’ laws and subject to the Excise laws.

The proper officer may grant duty remission, rebate, or refund for spoilt beer, but only if the brewer meets the section’s conditions.

Section 67 is repealed.

An authorised agent may act for a licensee, but only if the agent is properly employed or licensed and has written authority from the licensee.

A duly authorised agent who acts for a licensee is treated as the licensee and is personally liable for duties due and for acts the licensee must perform under the Act.

A licensee can be held liable for acts and declarations of an authorised agent, and may be prosecuted for offences the agent commits in relation to the goods; imprisonment is barred unless the licensee actually consented.

Officers on duty may patrol and move freely through premises, except dwelling-houses and other buildings, and officers in charge of certain excise-enforcement aircraft, vessels, or vehicles may move and keep them where they consider necessary. Officers are also protected from legal proceedings for good-faith actions under this section.

An officer may enter certain premises, inspect and question people, examine records and goods, take samples, and use force if needed to gain access.

An officer may secure certain factory property by locking, sealing, marking, or otherwise securing it, and anyone who is not authorized must not interfere with those fastenings.

Sections 74–77 are repealed.

In proceedings for a breach of this Act, the person sued or the person claiming seized goods must prove certain facts about excisable goods, remitted spirits, lawful handling, unlawful seizure, or an analyst’s certificate.

Sections 79–81 are repealed.

This section has been repealed.

A person must not conceal, remove, buy, receive, or possess certain spirits or related materials without proper consent or authority; violations are offences punishable by fine, imprisonment, or both, and the items may be forfeited.

Sections 84–92 are marked as repealed.

A person who commits an offence under this Act without a specific penalty can be fined up to 2,000 shillings.

Some vessels, vehicles, animals, and other things used to carry forfeitable excisable goods are themselves liable to forfeiture; larger aircraft or vessels are not, but their master may be fined and the aircraft or vessel detained until payment or security.

Certain officers and police officers may seize items liable to forfeiture, seized items must be taken to a secure official place, and the Commissioner General may release seized items before proceedings start with Authority approval.

If property is seized under this Act, the seizing officer usually must notify the owner or master in writing within one month, and the owner may claim the property within one month.

If a person is convicted of an offence under this Act and the thing is liable to forfeiture because of that offence, the conviction automatically has the effect of condemning the thing.

If a claim has been notified, the Commissioner General may require the claimant to start proceedings or may start condemnation proceedings; if neither happens in time, the thing is released, and if the claimant does not proceed after being required, the thing may be forfeited.

If property is condemned under this Act, it is forfeited; the Commissioner General may then sell, destroy, or otherwise dispose of it, subject to section 100.

The Authority may release and restore seized items to the person taken from or to the owner, even if the item has not been condemned, and may attach conditions.

This section has been repealed.

This section says the Commissioner General can sue or be sued in that name, is responsible for officers’ acts and defaults in certain proceedings, and is not personally liable for damages or costs ordered in representative-capacity proceedings.

Section 103 is repealed.

This section sets proof rules for proceedings under the Act, including who must prove certain facts and when guilty knowledge does not need to be proved unless expressly required.

Sections 105–106 are repealed.

Certain prosecution or Commissioner General witnesses, and officer-witnesses, cannot be compelled to disclose specified confidential excise information or reports.

If a court finds an officer acted on reasonable grounds, the officer is protected from liability for that act, and the court can certify that finding on request.

Any officer may appear and prosecute prosecutions before a resident magistrate court for offences under this Act.

Sections 110–111 are repealed.

Sections 112–114 are repealed.

Declarations may be made before certain officials, and some signatures can be treated as made in the required officer’s presence if signed before an approved witness.

Section 116 is repealed.

If excisable goods are moved or prepared for inspection under the Act, the owner must do the work or pay for it, and must follow any manner required by the proper officer.

A proper officer may take samples of goods at any time for purposes the Commissioner General considers necessary.

The Commissioner General may require a licensee to submit an audited certificate every year.

The Commissioner General may give rewards to officers or other people who help arrest, seize property, obtain convictions, or compound offences under the Act.

When goods are sold under this Act, auctioneers legislation does not apply to that sale.

The Commissioner General may require vehicles used to carry excisable goods to the stock room, except beer, to be licensed. Using an unlicensed vehicle for that purpose without written permission of the proper officer is an offence and can lead to a fine of up to 400 shillings.

The Commissioner General may waive, in whole or in part, requirements imposed on a licensee under this Act in a special case.

The Minister may make regulations after consulting the Tanzania Revenue Authority and the relevant licensing authorities.

This section defines “ex-factory selling price,” “Minister,” and “sugar.”

This section sets excise duty rates for specified goods and services, gives the Minister power to change the Fourth Schedule by Gazette order, and requires the Commissioner to remit relevant tax to Tanzania Zanzibar Treasury when a qualifying article is received.

This section says who must pay excise duty and when it becomes due for imported, manufactured, and certain service-related items.

Duty under this Act must be paid to the Commissioner General or someone acting for the Commissioner General, and payment may be deferred.

The Minister may set a different payment day for duty, and the Commissioner General may allow duty payment to be deferred until no later than the last day of the following month if that is reasonable.

If the person liable for duty is outside the United Republic, the Commissioner General may require a resident agent or manager to pay instead. The Minister may also remit excise duty in some cases, but not on fuel except for certain exempt projects.

Re-imported scheduled articles are generally not liable to duty if no drawback or refund was paid, or if any refund was returned to the Commissioner General.

Excise duty cannot be levied more than once on any scheduled article, subject to section 131.

Certain scheduled articles are under customs control, customs officers may inspect them, and people generally must not interfere with them without consent or legal authority.

Scheduled articles may be imported only in prescribed ways and must stay under customs control until duty is paid, with release possible in limited deferred-duty or warehousing cases.

Customs-law rules on entry and warehousing apply, with necessary changes, to scheduled articles under this Act.

Importers of scheduled articles must give information, answer questions, produce documents, and follow prescribed requirements after importation.

Scheduled articles that stay on board and are exported in the same aircraft or vessel are exempt from duty.

Aircraft lubricants imported or supplied to certain air operators are exempt from duty.

A scheduled article entered under bond for export, transhipment, in-transit use, or as stores for aircraft or vessels is exempt from duty if the Commissioner General is satisfied it was duly exported or used as stores.

Manufacturers of scheduled articles and providers of excisable services must file initial, change, and monthly returns with the Commissioner General.

Section 141 has been repealed.

Duty is payable at the rate in force when it becomes due, or—if that time cannot be determined—for the scheduled article, at the rate in force when payment is made.

This section sets rules for calculating excise duty when the rate is expressed as a percentage, including what amount the percentage applies to and how to round small fractions.

This section sets rules for determining the excisable value of scheduled articles and gives the Commissioner General and the Minister powers in certain cases.

If a liable person has missing or inadequate records or returns and the duty cannot be properly ascertained, the Commissioner General may estimate the duty due, and that estimate becomes payable.

If excisable goods are packed into weight-based categories of containers, the excise duty is calculated using the maximum specified weight for the category the goods fall into. The text also states that this provision is repealed.

This section is repealed.

If excise duty changes before it becomes due, the agreement price may be adjusted unless the contract says otherwise in writing.

The Minister may grant remission of excise duty on certain goods by Gazette order, including beer, wine, manufactured tobacco goods, and other goods if it is in the public interest.

Section 150 is repealed.

The Commissioner-General may register certain manufacturers or delivery companies as registered dealers, and registered dealers may obtain the relevant scheduled articles from Customs control without paying tax under the Act.

Applications for registration as a registered dealer must be made in the prescribed manner and submitted to the Commissioner General; after registration, the Commissioner General must issue a certificate of registration.

Section 153 is repealed and omitted.

The Commissioner General may issue a warrant allowing recovery of excise duty by distress and may authorise entry by breaking open a building in the daytime if needed.

The provision lists tariff rates per litre for certain fruit and vegetable juices under heading 20.09.

The table lists excise rates per kilogram for imported powdered beer and imported powdered juice.

This provision lists excise tariff rates per litre for several beverage categories, with different rates for locally produced and imported products.

This provision lists tariff classifications for beer made from malt and for wine of fresh grapes, including sparkling wine.

This provision sets per-litre amounts for certain wine categories, including wine made from grapes with domestic grapes content exceeding 75%, with rates varying by container size.

This provision lists excise tariff rates in Tanzanian shillings per litre, including old and new rates.

This provision lists excise tariff rates for certain beverages, including cider, opaque beer, other fermented beverages, and some spirits.

This section lists excise tariff rates per litre for several alcoholic products, including whiskies, rum, gin, vodka, ready-to-drink beverages, liqueurs, cordials, and other distilled spirits.

This tariff table lists excise rates for certain tobacco products, including cigarettes, with rates shown in Tshs. per litre or per mil and an overall 30% rate shown for some entries.

This tariff entry lists excise rates and amounts for certain tobacco and cement products.

This table lists excise tariff items and their new rates for various petroleum products and some other goods.

This provision appears to list excise tariff rates in Tanzanian shillings for several units of measurement.

This line classifies goods as “Others Sunscreen or suntan Other preparations” under tariff heading 3304.99.00.

This provision lists tariff items for hair and toiletry preparations, including their HS codes, descriptions, units, and rate columns.

This provision lists excise tariff descriptions and rates for certain lubricating preparations and greases.

This table lists duty rates for specified plastic goods and related items, including old and new rates.

This provision lists tariff items for certain containers and bags and shows a 10% rate for the listed lines.

This provision lists tariff codes for certain goods, including bags, apparel, gloves, belts, bandoliers, and other clothing accessories.

This table sets a 10% new rate for several listed goods, including certain synthetic and artificial staple fibres.

This provision lists tariff subheadings for twine, cordage, ropes, and cables made from different materials.

This tariff entry lists carpets and other knotted floor coverings under HS heading 57.01 and shows old and new rates, including 10% for the listed items.

This section lists tariff classifications for carpets and other textile floor coverings and sets a 10% rate for them.

The section lists a 10% rate for the specified carpet and textile floor covering goods.

This provision lists tariff classifications for certain carpets and other textile floor coverings made of felt, including tile sizes by surface area.

This section lists textile and clothing tariff descriptions and product subheadings, including carpets, textile floor coverings, and certain overcoats and similar knitted or crocheted garments.

This provision appears to be a tariff table heading for excise items, not a substantive rule.

This provision lists tariff classifications for certain women’s or girls’ outerwear made of wool, cotton, man-made fibres, or other textile materials.

This section lists rebate/tariff rates for specified HS codes and product types.

This section sets a 10% new rate for certain motor vehicles carrying ten or more persons, with stated exceptions.

This text labels a category for motor cars and other motor vehicles principally designed to transport persons, but the provision is cut off.

This table lists excise tariff lines and rates for certain motor vehicles, including different engine types, cylinder capacities, and whether the vehicle is assembled or unassembled.

This tariff table lists excise rates for certain aircraft and related HS codes, including private-use helicopters and aeroplanes, with rates shown as old and new percentages.

This provision lists tariff classification items for certain aircraft and boats.

This text classifies motorboats by length for tariff purposes.

Fragmentary text listing length-based categories and HS-style codes.

This tariff table shows excise rates for certain revolvers and pistols, including 20% for some items and 25% for others.

This schedule lists tariff items for certain firearms and related devices, with a 25% rate shown for muzzle-loading firearms.

This provision lists tariff headings and HS codes for various seats, seat parts, and related articles.

This tariff provision lists HS code 9403 furniture items and applies a 20% rate to the listed goods.

This entry lists goods and shows a 30% excise rate for the listed items.

This table lists excise rates for certain goods, including human hair, sugar confectionary, chewing gum, and other items, with rates shown as percentages or TZS per kg.

This text lists tariff entries for chocolate and other cocoa-containing food preparations, including filled and not filled products.

This provision lists tariff amounts for certain bread and bakery products, including some items marked Nil and one amount shown as TZS 700.00 per kg.