Tanzania Act or statute

Parliament of Tanzania

The Excise (Management and Tariff) Act, 1952

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 This section is repealed.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 a…

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Jurisdiction: Tanzania
Structure: 178 provisions
Citation: The Excise (Management and Tariff) Act
Official identity: Year 1952
Dates: Enacted 1952

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Official identity: Year 1952
Dates: Enacted 1952

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Purpose and legislative effect

“This section gives the Act its short title: 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 This section is repealed.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.

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Short title

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

Section 1

Provision for case of excess gravity in worts

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.

Section 46

106. [Repealed by Act No.10 0f 2015 s.168]

Sections 105–106 are repealed.

Section 105

Repealed

Section 153 is repealed and omitted.

Section 153

Rooms and plant to be marked

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.

Section 19

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Showing 178 of 178 provisions

Provision 99Repeal 40Offence 27Commencement 5

§ 1Short titleShort title

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

1. This Act may be cited as the Excise (Management and Tariff) Act. Interpretation [EAC]. Acts Nos. 1 of 2005 14 of 2009 s. 6; 15 of 2010 s. 6 4 of 2013 s. 10; 10 of 2015 s. 167

Section 1Verify source

§ 2InterpretationRepeal

This section defines terms used in the Act.

2. In this Act, except where the context otherwise requires- “aircraft” includes every description of craft used in aerial navigation; “appropriate Partner State Legislation” means any legislation of any of the partner states imposing any rate of excise duty on the manufacture in that Partner State of any excisable goods; “approved” means approved by the Commissioner General; 187 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Cap. 122 Cap. 77 U. Cap. 95 Cap. 27 Cap. 399 “beer” includes ale, porter, and any other description of beer and any liquor which is made or sold as a description of, or substitute for, beer and which contains more than two per centum of proof spirit but does not include- (a) in the case of Kenya, African intoxicating liquor as defined in the African Liquor Act of Kenya; (b) in the case of Tanzania, local liquor as defined in the Intoxicating Liquors Act; (c) in the case of Uganda, native liquor as defined in the Liquor Act of Uganda; or (d) any kind of beer which the Authority may by order exclude from the provisions of this Act; “bonded warehouse” means any warehouse licensed by the Commissioner General under the East African Customs and Transfer Tax Management Act for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused; “brewer” means the holder of a valid licence to brew beer; “by authority” means by the authority of the Commissioner General or of any officer doing his duty in the matter in relation to which the expression is used; “cigar” means a cigar, cheroot or cigarillo, prepared from tobacco; “cigarette” means a cigarette prepared from tobacco and includes any form of tip, and the paper of the cigarette; “Commissioner General” means the Commissioner General appointed under the Tanzania Revenue Authority Act; “compounded spirits” means spirits which have been distinctly altered in character by redistillation with, or by the addition of, flavouring matter or other material or ingredient; “customs law or the East African Customs and Transfer Tax Management Act” shall be construed as referring to the East African Community Customs Management Act, and any regulations made under that Act; 188 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] “days” does not include Saturdays, Sundays or public holidays; “denaturer” means a person holding a valid licence to denature spirits under this Act; “dissolving” means dissolving of materials for making any priming or colouring solution; “distiller” means a person holding a valid licence to manufacture spirits under this Act by distillation of a fermented liquor or enguli or by any other process; “distiller’s warehouse” means a place of security provided by a distiller and approved by the Commissioner General under section 25; “distillery” means the distiller’s factory; “document” means a statement made in writing, including an account, assessment, book, certificate, claim, note, notice, order, return, record, entry, stock, declaration or ruling kept either in paper form or in electronic form; “duty” includes any imposition, tax or surtax, imposed by any excise law; “electronic communication service” means a service of any description provided by a person or a company by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligible information of any nature, by wire, optical, visual or other electromagnetic means or systems, including- (a) voice, voice mail, data services, audio text services, video text services, radio paging and other emerging electronic communication services; telephone services (b) fixed including provision of access to and use of the public switched or non- switched telephone network for the transmission and switching of voice, data and video, inbound and outbound telephone service to and from national and international destinations; (c) cellular mobile telephone services including provision of access to and use of switched or non-switched 189 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] networks for the transmission of voice, data, video and value added services inbound and outbound roaming service to and from national and international destinations; (d) carrier services including provision of wired, optical fiber or wireless facilities and any other technology to originate, terminate or transit calls, charging for interconnection, settlement or termination of domestic or international calls, charging for jointly used facilities including pole attachments, charging for the exclusive use of circuits, a leased circuit or a dedicated link including a speech circuit, data circuit or a telegraph circuit; (e) provision of call management services for a fee including call waiting, call forwarding, caller identification, multi-calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail, voice menus and video conferencing; (f) private network services including provision of wired, optical fiber, wireless or any other technologies of electronic communication link between specified points for the exclusive use of the client; (g) data transmission services including provision of access to wired or wireless facilities and services specifically designed for efficient transmission of data; and (h) communication through facsimile, pager, telegraph, telex and other electronic communication services. “enguli” means any spirituous liquor of the type known as enguli, including any drink containing such liquor, which is conveyed into a receiver in a distillery entered under this Act as an enguli receiver; “excisable goods” means any goods manufactured in any of the Partner States and on the manufacture of which an excise duty is imposed in that Partner State; “Excise” or “the Excise” means the Tanzania Revenue Authority established under the Tanzania Revenue Authority Act acting under the authority of this Act; 190 Cap. 399 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] “excise duty” means any duty of excise imposed under section 126 of this Act; “excise laws” includes this Act and any enactment relating to the Excise or to the manufacture of any excisable goods, and any subsidiary legislation made under the authority of this Act or any such enactment; “excise revenue” means any amounts collectible by the Excise in accordance with the provisions of the excise laws; “export” means to take or cause to be taken out of the Partner States; “factory” means any premises on which a person is licensed to– (a) manufacture and store excisable goods; (b) use excisable goods in any other manufactures of other goods; “feints” means spirits conveyed into a receiver in a distillery entered under this Act as a feints receiver; “licence” means a valid licence issued under this Act; “low wines” means spirits of the first extraction conveyed into a receiver in a distillery entered under this Act as a low wines receiver; “manufacture” includes– (a) the production of excisable goods; (b) any intermediate or uncompleted process in the production of excisable goods; or (c) the rectifying or denaturing of spirits; “manufactured tobacco” means tobacco made up– (a) ready for smoking in a pipe; (b) ready for use in the making of cigarettes or cigars; (c) in the form of cake, plug, roll, or stick; or (d) in the form of snuff; “materials” means any goods from which excisable goods are capable of being manufactured and any residue from any process of manufacture; “master” includes any person for the time being having or taking charge or command of any aircraft or vessel; 191 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] “methylated spirits” means spirits denatured in accordance with a formula prescribed by regulations made under this Act for methylated spirits; “Minister” means Minister responsible for finance; “night” means the period between six o’clock in the afternoon of any day and six o’clock in the forenoon of the following day; “officer” includes any person other than a labourer employed in the service of the Excise or for the time being performing duties in relation to the Excise; “owner” in respect of any excisable goods, materials, aircraft, vessel, vehicle, plant or other thing, includes any person, other than an officer acting in his official capacity being or holding himself out to be the owner, manufacturer, agent, or the person in possession of or beneficially interested in or having control of or having power of disposition over, such goods, materials, aircraft, vessel, vehicle, plant or other thing; “plant” includes utensils, presses, machinery, mills, implements, appliances and fittings; “premises” includes any building, house, room or place; “proper officer” means any officer whose right or duty is to require the performance of or to perform the act referred to; “rectifier” means a person holding a valid licence to rectify spirits under this Act; “rectifier’s warehouse” means a place of security provided by a rectifier and approved by the Commissioner General under section 25; “regulations” means any regulations made under this Act or under the Tax Administration Act; spirits denatured in accordance with a formula prescribed by regulations “specially denatured spirits” means relating to specially denatured spirits; “spirits” means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits, but does 192 Cap. 438 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Cap. 77 not include denatured spirits or enguli and in the case of Tanzania, local liquor as defined in the Intoxicating Liquor Act; Cap. 165 “still” includes any part of a still; “sugar” includes- (a) any saccharine substance, extract or syrup; (b) rice; (c) flaked maize and any other description of corn which in the opinion of the Commissioner General is prepared in a manner similar to flaked maize; (d) any other material capable of being used in brewing except malt, corn, hops, hop concentrate or hop oil; “to compound” means to prepare compounded spirits; “to denature” means to render unfit for human consumption; “to rectify” means to redistill spirits removed from a spirits receiver for the purpose of purifying or adding flavour but does not include the redistilation of enguli; “tons register” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act or in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered; “utensil” includes any container, tank, storage bin, receptacle or vat; “vehicle” includes every description of conveyance for the transport by land of human beings, animals or property; “wash” means the fermented liquor from which spirits are produced by distillation; “wine” means liquor of a strength not exceeding 50 degrees of proof which is made from fruit and sugar or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof and includes mead; “worts” means the liquid obtained by dissolving sugar or molasses in water or by extracting the soluble portion of malt or corn in the process of brewing and any priming or colouring solution. 193 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] PART II ADMINISTRATION Repealed

Section 2Verify source

Part

PART II

§ 3RepealedRepeal

This section is repealed.

3. [Repealed by Act No.10 of 2015 s. 168]. Excise seal and flag

Section 3Verify source

§ 4Excise seal and flagProvision

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

4.–(1) There shall be a seal of the Excise which shall be officially and judicially noticed. (2) There shall be a flag of the Excise which shall distinguish vessels employed in the service of the Excise from other vessels. Officer to have powers of police officer

Section 4Verify source

§ 5Officer to have powers of police officerProvision

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

5. For the purpose of carrying out the provisions of this Act, every officer shall, in the performance of his duty, have all the powers, rights, privileges and protection of a police officer of the Partner State in which such officer so performs his duty. Hours of attendance

Section 5Verify source

§ 6Hours of attendanceRepeal

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.

6.–(1) The working days and hours of general attendance of officers shall be such as may be prescribed. (2) Where any person desires the attendance of any officer at a time outside the hours of general attendance, such person shall make request on the prescribed form to the proper officer at the place where such attendance is desired; and, subject to any regulations and to the payment of the prescribed fees, the grant of such request shall not be unreasonably refused by the proper officer. Repealed

Section 6Verify source

§ 7RepealedRepeal

Section 7 is marked repealed.

7. [Repealed by Act No.10 of 2015 s.168]. PART III MANUFACTURE OF EXCISABLE GOODS Licence required to manufacture excisable goods Act No. 2 of 2014s. 13

Section 7Verify source

Part

PART III

§ 8Licence required to manufacture excisable goodsOffence

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

8.–(1) A person shall not manufacture any excisable goods unless he is licensed by the Licensing Authority in accordance with this Act. (2) A person who contravenes this section commits an offence and on conviction shall be liable to a fine of not less than five million shillings and not exceeding thirty million 194 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] shillings or to imprisonment for a term of not less than three years and not exceeding ten years or to both, for a first offender. (3) For the purpose of subsection (2), a subsequent offender on conviction shall be liable to a fine of not less than ten million shillings and not exceeding fifty million shillings or to imprisonment for a term of not less than five years and not exceeding twenty years or to both. (4) In addition to the penalty provided for under subsections (2) and (3), the court may issue an order for forfeiture of any plant, excisable’ goods and materials connected to the commission of the offence. Licensing Authority Acts Nos. 3 of 1963 s. 2 2 of 2014 s. 14

Section 8Verify source

§ 9Licensing AuthorityProvision

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.

9. For the purpose of this Act, the Licensing Authority shall be such authority as may be designated for that purpose by a resolution of the National Assembly: Provided that, until any such authority is designated, the Tanzania Revenue Authority shall be deemed to be the Licensing Authority. Application for and grant of licence Act No. 2 of 2014s. 15

Section 9Verify source

§ 10Application for and grant of licenceOffence

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.

10.–(1) Subject to this Act, the Licensing Authority may, upon application, grant a licence to any person to manufacture any excisable goods; and the Licensing Authority may, refuse to grant any such licence. (2) A separate application shall be required in respect of- (a) each factory in which excisable goods are to be manufactured; (b) each class of excisable goods to be manufactured. (3) Every application for a licence shall be made to the Commissioner General in the prescribed form and the Commissioner General shall forward such application to the Licensing Authority with his recommendations. (4) Notwithstanding section 9, the application and issuance of licence with respect to films and music products shall be made and issued by the respective Licencing Authority. 195 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (5) Where the Licensing Authority has granted any licence, the Commissioner General, acting on behalf of the Licensing Authority, shall, on payment of the prescribed fee, issue the licence in the prescribed form and such licence shall expire on the 31st December in each year; and the Commissioner General shall, unless otherwise directed by the Licensing Authority, on application and on payment of the prescribed fee, issue a renewal of such licence for the next ensuing year to the licensee. (6) Every licence shall be issued to a particular person and shall be in respect of the factory and class of excisable goods specified in the licence and- (a) a factory in respect of which a licence has been issued under this Act shall not be used- (i) except for the manufacture of the excisable goods specified in the licence; (ii) for the manufacture of more than one class of excisable goods: Provided that, for the purposes of this paragraph, cigarettes, cigars and manufactured tobacco, shall be regarded as one class of excisable goods; and (b) no person other than the licensee shall manufacture any goods, whether excisable or not, in such factory. (7) A person who contravenes subsection (6) commits an offence and on conviction, shall be liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both; and any plant, excisable goods, and materials in respect of which such offence has been committed shall be liable to forfeiture. Transfer of licence

Section 10Verify source

§ 11Transfer of licenceProvision

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.

11.–(1) Any licensee may apply to the Licensing Authority- (a) to transfer his licence to any other person and in any such case the other person shall be joined in the application; (b) to transfer his factory to any other place; and 196 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Power to revoke licence (c) to manufacture another class of excisable goods in his factory upon ceasing to manufacture in such factory the class of excisable goods specified in the licence, and the Licensing Authority may, without assigning any reason, refuse to grant the application. (2) Every application under this section shall be made to the Commissioner General on the prescribed form and the Commissioner General shall forward such application to the Licensing Authority with his recommendations. (3) Where the Licensing Authority has granted any application under this section, the Commissioner General shall, upon surrender of the existing licence and on payment of the prescribed fee, if any, make the necessary endorsement on the licence or issue a fresh licence, as the Commissioner General may think most convenient.

Section 11Verify source

§ 12Power to revoke licenceOffence

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.

12.–(1) The Licensing Authority may revoke or suspend or direct the Commissioner General not to renew, any licence where it is satisfied that- (a) the licensee has committed an offence under this Act; (b) the licensee has been convicted of any offence involving dishonesty or fraud; (c) the licensee has become a bankrupt or has entered into any arrangement or composition with or for the benefit of his creditors; (d) the factory or the plant in the factory is of such a nature or so is maintained that, the excisable goods manufactured are likely to be adversely affected; and (e) the factory is so designed, equipped or sited, as to render difficult the supervision of the factory for excise purposes. (2) Where the Licensing Authority revokes or suspends, or directs the Commissioner General not to renew any licence under this section, notice of that fact shall immediately be given to the licensee by the Commissioner General. 197 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Effect of revocation of licence

Section 12Verify source

§ 13Effect of revocation of licenceOffence

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.

13.–(1) Where any licence has been revoked or suspended or has expired, the licensee shall- (a) immediately cease to manufacture the excisable goods Provisions of facilities for excise control referred to in the licence; (b) immediately pay duty on the excisable goods manufactured under such licence; (c) not dispose of any materials in the factory to which such licence relates, except in accordance with such conditions as the Commissioner General may impose. (2) A person who contravenes this section or any conditions imposed by the Commissioner General under this section, commits an offence and on conviction shall be liable to fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both, and any plant, excisable goods and materials in respect of which such offence has been committed shall be liable to forfeiture.

Section 13Verify source

§ 14Provisions of facilities for excise controlProvision

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.

14.–(1) The Commissioner General may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner General and at a rental to be approved by the Commissioner General suitable housing accommodation for the officer assigned to the duty of excise control of a factory. (2) The Commissioner General may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner General, suitable office accommodation and equipment in a factory for the officer assigned to the duty of excise control of such factory. (3) Every licensee shall provide and maintain at his factory all such just scales and weights, lights, ladders, and other equipment, as may be necessary in order to enable the proper officer to take account of, or check by weight, gauge or measure, all excisable goods or materials in such factory. 198 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Licensee to keep books (4) Where any licensee fails to comply to the satisfaction of the Commissioner General with any requirement made by the Commissioner General under subsections (1) or (2), the Licensing Authority may revoke or suspend or direct the Commissioner General not to renew, the licence of such licensee.

Section 14Verify source

§ 15Licensee to keep booksAmendment

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.

15.–(1) Every licensee shall keep at his factory and in the prescribed manner, all such records as may be required under the provisions of the excise laws and, shall make in the records, the prescribed entries relating to the manufacture, storage and delivery, of excisable goods and materials and every such entry shall be made legibly in ink and, subject to section 20, shall not be altered in any manner other than by cancellation, by drawing a single line in ink through the incorrect entry so as to allow the original entry to remain legible or by amendment, by drawing a single line through the incorrect entry and making a correcting entry above the entry cancelled. (2) Every licensee shall render, in the prescribed manner and at the prescribed times, such returns as may be required in accordance with the provisions of the excise laws. (3) All records required to be kept under the provisions of the excise laws shall at all times be available for inspection by the proper officer and such officer may take copies of any entry in such records. (4) A licensee who contravenes subsection (1) commits an offence. PART IV DENATURING OF SPIRITS

Section 15Verify source

Part

PART IV

§ 16Licence required to denature spiritsProvision

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

16.–(1) A person shall not denature spirits for sale as denatured spirits unless he is licensed by the Licensing Authority in accordance with this Act. Licence required to denature spirits Ord. No. 5 of 1959 Acts Nos. 15 of 2003 s. 22 5 of 2020 s. 32 199 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (2) Spirits shall not be denatured for sale as denatured spirits except in accordance with a formula prescribed by regulations made under this Act for either methylated spirits or specially denatured spirits. Application of Part III and sections 18 and 19 to denaturing of spirits Ord. No. 5 of 1959 Act No. 5 of 2022 s. 33

Section 16Verify source

§ 17Application of Part III and sections 18 and 19 to denaturing of spiritsProvision

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.

17. Part III and sections 18 and 19 of this Act shall apply to the denaturing of spirits as they do to the manufacture of excisable goods: Provided that, nothing in subsection (5) of section 10 shall preclude a distiller licensed to denature spirits, from denaturing distillery spirits manufactured by him. Entry PART V CONTROL OF MANUFACTURE Entry of Premises and Plant

Section 17Verify source

Part

PART V

§ 18EntryProvision

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.

18.–(1) Every licensee shall, before commencing manufacture, make entry in the prescribed form and in the prescribed manner of each building, room, place and item of plant, in the factory which he proposes to use in the manufacture, preparation for sale or storage, of materials or excisable goods and, in each such entry, he shall specify the purpose for which each such building, room, place or item of plant, is to be used and, unless the Commissioner General otherwise allows, the mark by which it is to be distinguished. (2) Where a licensee is a body corporate, entry shall be made under the seal of the body corporate and the signature of any principal officer authorised by the constitution of such body corporate to authenticate such seal or, by any agent duly authorised under such seal and signature. (3) The Commissioner General may, at any time by notice in writing to the licensee, require new entry to be made by the licensee within one month of the date of such notice and, as from the expiration of such period, the existing entry shall be deemed to be void and of no effect. 200 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (4) A licensee shall not, in the course of the manufacture, preparation for sale or storage, of any materials or excisable goods- (a) make use of any building, room, place or item of plant, in relation to which entry is required under this section unless there is in force in respect of the same, a valid entry; (b) make use of any such building, room, place or item of plant, for any purpose other than that for which it was entered; and (c) effect, without the prior permission of the proper officer, any alteration in shape, position or capacity, to any such building, room, place or item of plant.

Section 18Verify source

§ 19Rooms and plant to be markedOffence

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.

19.–(1) Unless the Commissioner General otherwise allows, every licensee shall cause to be painted and maintained legibly and in oil colours, on the outside of the door of every room and on every item of plant required to be entered in accordance with the provisions of this Act, the name of such room or item of plant, according to the purpose for which it was entered and where more than one such room or item of plant is to be used for the same purpose, then each such room or item of plant, as the case may be, shall in addition be marked with progressive numbers. (2) A licensee who contravenes any of the provisions of this section commits an offence. Rooms and plant to be marked Provisions relating to Manufacture of Beer Provisions relating to brewing book Act No. 14 of 1969

Section 19Verify source

§ 20Provisions relating to brewing bookCommencement

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

20.–(1) The proper officer shall deliver a book in the prescribed form, to be known as the brewing book, to every brewer and each such brewer shall keep such book in the factory and make available at all time for inspection by the proper officer who may take copies of any entry in the brewing book. 201 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (2) Every brewer shall- (a) at least two hours before he commences to mash any malt or corn, or to dissolve any sugar, enter in the brewing book, the day and hour of the next brewing; (b) at least two hours before the time entered for the next brewing enter in the brewing book the separate quantities of the malt, corn, sugar and other materials, which he proposes to use in such next brewing; (c) at least two hours before the time entered for the next brewing, enter in the brewing book the time when all the worts are to be drawn off the grains in the mash tun; and (d) within one hour of the worts being collected or, if they are not collected before nine o’clock in the afternoon, before nine o’clock in the forenoon of the following day, enter in the brewing book the particulars of the quantity and gravity of such worts and the description and number of each vessel, into which the worts have been collected and, where fermentation has commenced in any worts before such entry of the quantity and gravity has been made, the true original gravity before fermentation shall be entered. (3) Every brewer shall, when making any entry in accordance with the provisions of subsection (2), enter the date and hour on which such entry is made and, no entry in the brewing book shall be cancelled, obliterated, or in any way altered. (4) A brewer who contravenes any of the provisions of this section commits an offence and on conviction shall be liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both, and any excisable goods and materials in respect of which such offence has been committed shall be liable to forfeiture. Notice of brewing may be required

Section 20Verify source

§ 21Notice of brewing may be requiredProvision

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.

21. Every brewer shall, if so required by the proper officer, give notice in writing containing the prescribed particulars to the proper officer, at least forty-eight hours before the time when the brewer proposes to make the next brewing. 202 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Provisions relating to brewing Act No. 14 of 1969

Section 21Verify source

§ 22Provisions relating to brewingCommencement

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

22.–(1) All worts shall be removed successively and in the customary order of brewing from the mash tun to the underback, coppers, coolers and collecting and fermenting vessels or if these are separate vessels, from the collecting vessels within the premises where the brewing commenced. (2) A brewer who contravenes this section commits an offence and any excisable goods and materials in respect of which such offence has been committed, shall be liable to forfeiture. False declaration of original gravity of beer Act No. 14 of 1969

Section 22Verify source

§ 23False declaration of original gravity of beerOffence

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

23.–(1) Before bottling, packing or removing any beer to any other brewery or licensed premises, the brewer shall declare, in such form as the proper officer may require, the original gravity of that beer. Licensing Authority may direct Act and Regulations not to apply Ord. No. 5 of 1959 (2) A brewer who makes a declaration under this section knowing or having reason to believe the same to be false, commits an offence. (3) In this section “original gravity” shall have the meaning assigned to it under section 45(2). Provisions relating to the Manufacture of Spirits

Section 23Verify source

§ 24Licensing Authority may direct Act and Regulations not to applyOffence

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.

24.–(1) Where the Licensing Authority- (a) is satisfied that any process of manufacture carried on by any person involving the manufacture of spirits, is primarily directed to the production of an article other than spirits; or (b) sees fit, in the case of any person manufacturing spirits by a process other than distillation of a fermented liquor, the Licensing Authority may direct that, subject to compliance with such conditions as it may impose, such provisions of this Act or of any regulations as may be specified in the direction, shall not apply in the case of that person. (2) Where any person in whose case a direction has been given by the Licensing Authority under this section, acts in contravention of or, fails to comply with any conditions 203 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] imposed by the direction, such person commits an offence and any plant, spirits and materials in respect of which such offence has been committed, shall be liable to forfeiture.

Section 24Verify source

§ 25Distiller’s and rectifier’s warehouseProvision

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

25.–(1) A distiller may provide in association with his distillery, a place of security known as a distiller’s warehouse for the deposit of spirits manufactured at that distillery and, if such place is approved by the Commissioner General and it is included in the distiller’s entry of premises, the distiller may deposit in such warehouse without payment of duty, any spirits manufactured. (2) A rectifier may provide within his factory premises, a place of security known as a rectifier’s warehouse for the deposit of spirits removed from a distillery or distiller’s warehouse, for the purpose of rectification and compounding by the rectifier at such factory and, if such place is approved by the Commissioner General and it is included in the rectifier’s entry of premises, the rectifier may deposit in such warehouse without payment of duty any spirits so removed from a distillery or distiller’s warehouse. (3) Where in the case of a distiller’s warehouse the place of security provided is outside the distiller’s distillery, the Commissioner General may attach to his approval such conditions as he may see fit and, if those conditions are not for the time being observed, that place shall be deemed not to have been approved by the Commissioner General. (4) A distiller’s warehouse, wherever situated or, a rectifier’s warehouse, shall, for the purpose of section 14, be deemed to be part of the distiller’s distillery or the rectifier’s factory, as the case may be.

Section 25Verify source

§ 26Restriction on delivery of immature spirits for home useOffence

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.

26.–(1) Spirits shall not be delivered from a distillery or a distiller’s warehouse, unless they have been warehoused for a period of at least three years: Provided that, this section shall not apply to- (a) spirits delivered for rectification; (b) spirits delivered for denaturing; 204 Distiller’s and rectifier’s warehouse Ord. Nos. 5 of 1959 1 of 1961 Restriction on delivery of immature spirits for home use Ords. Nos. 5 of 1959; 1 of 1961; 15 of 1961; Act No. 1 of 1965 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (c) spirits delivered for exportation; (d) spirits delivered without payment of duty under section 65; (e) spirits distilled at a strength of not less than sixty degrees over proof delivered to a wine manufacturer for the fortification of wine; and (f) spirits distilled at a strength of not less than sixty degrees over proof delivered for compounding. (2) A person who delivers or procures or attempts to procure the delivery of spirits in contravention of this section commits an offence and any spirits the delivery of which has been procured by such offence, shall be liable to forfeiture. the written permission of the

Section 26Verify source

§ 27Restriction on other trades by distiller, rectifier or denaturerOffence

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.

27.–(1) Except with Commissioner General and subject to such conditions as he may impose, a distiller rectifier or denaturer shall not carry on within his factory any trade other than that of a distiller, rectifier or denaturer, or carry on any other trade on any premises communicating otherwise than by a public roadway with his factory. (2) A person who contravenes this section or any conditions imposed by the Commissioner General under subsection (1) commits an offence. Restriction on other trades by distiller, rectifier or denaturer Ord. No. 5 of 1959 Keeping or using of still otherwise than by distiller or rectifier prohibited Ord. No. 5 of 1959

Section 27Verify source

§ 28Keeping or using of still otherwise than by distiller or rectifier prohibitedOffence

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

28.–(1) Subject to this section, a person other than a distiller or rectifier shall not keep or use a still. (2) The Commissioner General may permit, subject to such conditions as he may impose, the keeping and use of a still by a person other than a distiller or rectifier where the still is- (a) kept by a person who makes or keeps stills solely for the purpose of sale; (b) kept or used for experimental, analytical or scientific purposes; or (c) kept or used for the manufacture of any article other than spirits. 205 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (3) A person who, not being a distiller or rectifier or who is not permitted by the Commissioner General, keeps or uses a still commits an offence and on conviction shall be liable to a fine of not exceeding ten thousand shillings or to imprisonment for a term of not exceeding three years or to both, and the still shall be liable to forfeiture. Deposit of rectified or compounded spirits in bonded warehouse Ord. No. 1 of 1961

Section 28Verify source

§ 29Deposit of rectified or compounded spirits in bonded warehouseProvision

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.

29.–(1) Spirits which have been rectified or compounded by a rectifier may be deposited in a bonded warehouse in such quantities and under such conditions as the Commissioner General may determine for exportation or for shipment for use as stores for any aircraft or vessel. Storage of excisable goods after manufacture Ord. No. 5 of 1959 (2) No rectified or compounded spirits referred to in subsection (1) may be delivered from a bounded warehouse for home use, except save with the written permission of the Commissioner General and subject to such conditions as he may impose. Provisions relating to Manufacture of Excisable Goods other than Beer and Spirits

Section 29Verify source

§ 30Storage of excisable goods after manufactureOffence

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.

30.–(1) All excisable goods, other than beer and spirits, shall, after the process of manufacture has been completed, be immediately removed to a room, which shall be known as the stock room, of which entry has been made in accordance with this Act, and such goods shall be kept in the stock room until delivery is made in accordance with the provisions of the excise laws. (2) The stock room shall not be used for any purpose other than that of storing the excisable goods after they have been manufactured. (3) All excisable goods in the stock room shall be stored in such manner as to facilitate the taking of a full account of all the goods. (4) A licensee who contravenes this section commits an offence and any excisable goods in respect of which such offence has been committed, shall be liable to forfeiture. 206 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Stock book and returns Ord. No. 5 of 1959 Deficiency or excess in stock of licensee Ords. Nos. 5 of 1959 1 of 1961

Section 30Verify source

§ 31Stock book and returnsOffence

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

31.–(1) Every licensee, other than a brewer or distiller, shall keep a stock book in the prescribed form and shall each day enter in the stock book, the particulars of all excisable goods received in and delivered from, the stock room and such stock book shall at all time be available for inspection by the proper officer who may take copies of any entry in the stock book. (2) The licensee referred to in subsection (1), shall transmit to the Commissioner General on or before the twenty-first day of each month, a transcript in duplicate of the stock book showing all transactions entered during the previous month. (3) A licensee who contravenes this section commits an offence, and any excisable goods in respect of which such offence has been committed, shall be liable to forfeiture.

Section 31Verify source

§ 32Deficiency or excess in stock of licenseeOffence

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.

32.–(1) Where, upon the proper officer taking stock in the factory of any licensee, other than a brewer, distiller, denature or rectifier- (a) such licensee fails to account to such proper officer for any excisable goods manufactured by the licensee, the duty on all such excisable goods shall become due and notwithstanding section 53, be paid immediately; and (b) any excisable goods are found in excess of the quantity entered in the stock books of the licensee such, goods shall be liable to forfeiture. (2) Any licensee other than a brewer, distiller, denaturer or rectifier- (a) who fails to account to the proper officer for any excisable goods manufactured by the licensee; or (b) in whose factory any excisable goods are found in excess of the quantity in the stock books, unless the licensee explains such deficiency or excess, as the case may be, to the satisfaction of the proper officer, commits an offence. 207 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Manufacture of tobacco

Section 32Verify source

§ 33Manufacture of tobaccoOffence

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.

33.–(1) Every tobacco licensee shall, if the Commissioner General by notice in writing so requires, keep and enter in, an operations account in the prescribed form, particulars of- (a) all unmanufactured tobacco received at the factory for manufacture; and (b) all manufactured tobacco, cigarettes and cigars, delivered to the stock room. (2) Every tobacco licensee shall, at the end of each month, balance such operations account so as to show– (a) the loss of weight in tobacco during the process of manufacture; and (b) an analysis of the weight of the various brands of tobacco, cigarettes and cigars manufactured during that month. (3) A tobacco licensee shall not, except with the permission of the Commissioner General and subject to such conditions as he may impose, sell or otherwise dispose of any tobacco which is not liable to duty. (4) For the purposes of this section, the expression “tobacco licensee” means any person licensed to manufacture tobacco, cigarettes or cigars. (5) A tobacco licensee who contravenes this section or any condition imposed by the Commissioner General in accordance with this section, commits an offence, and any excisable goods and materials in respect of which such offence has been committed, shall be liable to forfeiture.

Section 33Verify source

§ 34Fortification and mixing of wineProvision

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.

34.–(1) Subject to such conditions and limitations as may be prescribed, a wine manufacturer may mix in his factory, duty free spirits with wine manufactured by him in a proportion not exceeding ten litres of proof spirits to one hundred litres of wine, so that the mixture shall not be raised to a greater strength than fifty degrees of proof. (2) Subject to such conditions and limitations as may be prescribed, a wine manufacturer may, during the process of manufacture in his factory, mix with wine made by him, imported wine on which the full duties of customs have been paid. 208 Fortification and mixing of wine Ords. Nos. 15 of 1961 12 of 1969 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] PART VI PROVISIONS RELATING TO SECURITIES Commissioner General may require security

Section 34Verify source

Part

PART VI

§ 35Commissioner General may require securityProvision

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.

35. The Commissioner General may require any person to give security for the due compliance by that person with the provisions of this Act and generally, for the protection of the excise revenue and pending the giving of any such security, the Commissioner General may refuse to issue any licence. General provisions relating to giving of security Act No. 1 of 1965

Section 35Verify source

§ 36General provisions relating to giving of securityProvision

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.

36.–(1) Where any security is required to be given under this Act, such security may be given to the satisfaction of the Commissioner General either- (a) by bond in such sum and subject to such conditions and with such sureties as the Commissioner General may reasonably require; or (b) by cash deposit; or (c) partly by bond and partly by cash deposit. (2) Where any security is required to be given under this Act for any particular purpose, such security may, with the approval of the Commissioner General, be given to cover any other transaction which the person giving such security may enter into within such period as the Commissioner General may approve. (3) All bonds required to be given under this Act shall be framed that the person giving such bond and any surety to that bond, is bound to the due performance of the conditions, be discharged by the Commissioner General by that name for the due performance of the conditions of such bond and, all such bonds may, unless sooner discharged by the Commissioner General on the expiration of three years from the date of the bond, but without prejudice to the right of the Commissioner General to require fresh security. (4) Where any bond given under this Act is discharged, the Commissioner General shall cause such bond to be cancelled and an endorsement to that effect to be made on that bond. 209 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Provisions relating to sureties Enforcement of bond Act No. 1 of 1965 (5) All bonds given under this Act shall, notwithstanding that any such bond or any surety to the bond is given by any person under the age of twenty-one years, be valid and enforceable as if it were given by a person of full age.

Section 36Verify source

§ 37Provisions relating to suretiesProvision

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.

37.–(1) Without prejudice to any right of a surety to any bond given under the provisions of this Act against the person for whom he is a surety, a surety shall, for all the purposes of any bond, be deemed to be the principal debtor and accordingly, the surety shall not be discharged or his liability affected, by the giving of time for payment or by the omission to enforce the bond for any breach of any condition or by any other act or omission which would not have discharged the bond if the surety had been the principal debtor. (2) Where any person being a surety- (a) dies; or (b) becomes a bankrupt or enters into any arrangement or composition with, or for the benefit of, his creditors; or (c) departs from the Partner States without leaving sufficient property to satisfy the whole amount of the bond, the Commissioner General may require the person giving the bond to enter into fresh security.

Section 37Verify source

§ 38Enforcement of bondProvision

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.

38.–(1) Where the conditions of any bond have not been complied with, the Commissioner General may, in the name of the Commissioner General take legal proceedings for the enforcement of that bond. (2) Where any such proceedings are taken, production of the bond shall, without further proof, entitle the Commissioner General to judgment for the stated liability, unless any person against whom such proceedings are taken, proves compliance with all the conditions of the bond or that the bond or security was not executed by that person or, that he has been released from the provisions of the bond or security or, that he has already made satisfaction for the full amount. 210 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] PART VII DUTIES Liability to Duty Rates of duties specified in Partner States Legislation Act No. 4 of 1970 Sch. Different rates of excise duty on transfer of goods EAC L.N. 1/1967 Excisable goods liable to duty on re-importation

Section 38Verify source

Part

PART VII

§ 39Rates of duties specified in Partner States LegislationProvision

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.

39. Subject to the provisions of the Excise laws, duty shall be paid by a licensee on excisable goods manufactured by the licensee at the rates and in the circumstances specified in the appropriate Partner State Legislation: Provided that, where any excisable goods on which duty has been paid are converted into any other excisable goods liable to a higher rate of duty, whether specific or ad valorem, such converted excisable goods shall only be liable to duty at a rate equal to the difference between such higher rate of duty and the duty originally paid thereon.

Section 39Verify source

§ 40Different rates of excise duty on transfer of goodsProvision

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.

40.–(1) Where goods are transferred from one Partner State to another Partner State, and the rates of excise duty in respect of such class of goods in force in the two Partner States are different, the amount of duty arising from such difference shall be collected or refunded, as the case may be, and in such manner as may be prescribed. (2) For the purposes of subsection (1), in any case where goods are not liable to excise duty in one Partner State, there shall be taken to be a nil rate of excise duty for such class of goods in that Partner State.

Section 40Verify source

§ 41Excisable goods liable to duty on re-importationProvision

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.

41. Subject to the provisions of the excise laws, where any remission, rebate or refund of duty has been granted in respect of any excisable goods which have been exported or shipped for use as stores for any aircraft or vessel and such excisable goods are subsequently unloaded in the Partner States for home consumption, such excisable goods shall be liable to duty at the rate in force at the time of such unloading. Excisable goods granted remission liable to duty on disposal

Section 41Verify source

§ 42Excisable goods granted remission liable to duty on disposalOffence

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.

42.–(1) Subject to the provisions of the excise laws, where any excisable goods in respect of which any remission, rebate or refund of duty has been granted are subsequently disposed of 211 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] in any manner inconsistent with the purpose for which such remission, rebate or refund was granted, unless the Authority otherwise directs, such excisable goods shall be liable to the duty which would have been paid if such remission, rebate or refund had not been granted. (2) Where any person in possession of any excisable goods in respect of which any remission, rebate or refund of duty has been granted for any purpose, proposes to dispose of such goods for any purpose inconsistent with the purpose for which such remission, rebate or refund, was granted, such person shall, unless the Authority otherwise directs, furnish the Commissioner General with the particulars of such proposed disposal and shall pay the duty on the excisable goods. (3) Where any excisable goods to which subsection (1) applies are sold or otherwise disposed of without payment of the duty to which they are liable, such goods shall be liable to forfeiture. (4) A person who knowingly disposes of or knowingly acquires any excisable goods to which subsection (1) applies without the duty having been paid in accordance with the provisions of this section, commits an offence. Liability of beer to excise duty Act No. 14 of 1969 43. No beer may be consumed on or removed from, a brewery or licensed premises unless duty has been paid: Provided that, the Commissioner General may either specifically or generally permit- (a) the removal of beer in bulk to another brewery or licensed premises for the purpose of bottling or packing; and (b) the drawing of production samples of beer by the brewer for analysis without payment of duty. Transfer of beer in bulk Act No. 14 of 1969

Section 42Verify source

§ 44Transfer of beer in bulkProvision

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.

44. Where a brewer wishes to transfer beer in bulk to another brewery or licensed premises for bottling or packing, the Commissioner General may require the brewer to give security for the transfer of such beer and pending the giving of such security, the Commissioner General may refuse to permit such transfer. 212 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Computation of Duty on Beer Basis for computing duty on beer

Section 44Verify source

§ 45Basis for computing duty on beerCommencement

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.

45.–(1) Subject to the excise laws, duty on beer shall be paid at the rate specified in the Excise Tariff Act of the appropriate Partner State. (2) For the purposes of this Act- (a) the expression “gravity” in relation to any liquid means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed at sixty degrees Fahrenheit and, where the gravity of any liquid is expressed as a number of degrees, that number shall be such ratio multiplied by one thousand; and (b) the expression “original gravity” in relation to any liquid means its gravity before fermentation. (3) The gravity of any liquid at any time shall be ascertained by the use of a saccharometer of a type approved by the Commissioner General. (4) Where, for the purposes of this Act, it is necessary to ascertain the original gravity of worts in which fermentation has commenced, that gravity shall be ascertained in the following manner- (a) a sample shall be taken from any part of such worts and a definite quantity of the sample by measure at the temperature of sixty degrees Fahrenheit, shall be distilled; (b) the distillate and residue shall each be made up with distilled water to the original measure of the quantity before distillation and the gravity of each shall be ascertained; (c) the number of degrees by which the gravity of the distillate is less than the gravity of distilled water, shall be deemed the spirit indication of the distillate; and (d) the degrees of original gravity standing opposite to such spirit indication in the table set out in the Second Schedule to this Act added to the gravity of the residue, shall be deemed to be the original gravity of the worts. 213 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Provision for case of excess gravity in worts Time for determining rate of duty and payment Act No. 14 of 1969

Section 45Verify source

Part

Schedule to this Act added to the gravity of the residue,

§ 46Provision for case of excess gravity in wortsProvision

46. Where the original gravity of any worts in a collecting or fermenting vessel is found by the proper officer to exceed by five degrees or more the original gravity entered in the brewing book by the brewer or the original gravity previously ascertained by the proper officer in relation to such worts, such worts shall be deemed to be the product of a fresh brewing and shall be charged with duty accordingly.

Section 46Verify source

§ 47Time for determining rate of duty and paymentProvision

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.

47.–(1) The duty on beer shall become due and shall be charged at the rate in force when it has been bottled or packed for sale by the brewer: Provided that, the Commissioner General may permit the aggregate number of litres of beer bottled or packed by a brewer in any one month to be totalled at the end of that month as if such aggregate number of litres were the product of one bottling or packing operation. (2) Subject to any remission or rebate which may be granted in accordance with the excise laws, the brewer shall pay to the Commissioner General on or before the fifteenth day of every month an amount of duty calculated on the total quantity of beer bottled or packed during the preceding month and any payment so made shall be deducted from the amount of duty due in the month next following the month in respect of which the payment was made: Provided that, the Commissioner General may permit the payment of duty to be deferred to a date not later than the fifteenth day of the month following that on which it becomes due. Computation of Duty on Spirits Time of delivery determines rate of duty Ord. Nos. 5 of 1959 1 of 1961

Section 47Verify source

§ 48Time of delivery determines rate of dutyProvision

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.

48. The duty on spirits shall become due and shall be charged at the rate in force when the spirits liable to such duty are delivered from the distillery or the distiller’s warehouse and such duty shall, subject to any remission or rebate which may be granted in accordance with the provisions of the excise laws, be paid by the distiller or secured to the satisfaction of the proper officer, on its becoming due: 214 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Duty on spirits attenuation charge Ord. No. 5 of 1959 Act No. 12 of 1969 Provided that, where spirits are removed from a distillery or distiller’s warehouse to a rectifier’s warehouse, the duty shall become due and shall be charged at the rate in force when the spirits liable to such duty are delivered from the rectifier’s warehouse and such duty shall be paid by the rectifier, or secured to the satisfaction of the proper officer, on its becoming due.

Section 48Verify source

§ 49Duty on spirits attenuation chargeProvision

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

49.–(1) In the case of a distillery where spirits are manufactured by distillation of fermented liquor, the excise duty on spirits shall, in addition to being charged on the spirits distilled, be chargeable in respect of each distillation period in accordance with the provisions of this section. (2) There shall be calculated the quantity of spirits at proof capable of being produced from any wort and wash made at the distillery on the assumption that from every one hundred litres of wort and wash, one litre of spirits at proof will be produced for every five degrees of attenuation, that is to say, for every five degrees of difference between the highest gravity of the wort and the lowest gravity of the wash before distillation and, in such proportion, for any less number of litres of wort and wash or any less number of degrees of attenuation. (3) The gravity of the wort or wash for the purposes of subsection (2) shall be taken as that declared by the distiller: Provided that, if either gravity is found by the proper officer before distillation and the gravity so found is, in the case of wort, higher or, in the case of wash, lower than that declared by the distiller, the gravity to be taken shall be that found by the proper officer. (4) There shall be ascertained the quantity computed at proof of the spirits and feints produced at the distillery after deducting the feints remaining at the end of the last preceding distillation period. (5) Where the quantity calculated under subsection (2) of this section exceeds the quantity ascertained under subsection (4), the excise duty on spirits shall be charged and become payable immediately on that excess: 215 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Ascertainment of strength, weight and volume of spirits Ord. No. 5 of 1959 Act No. 1 of 1965 Provided that, the Commissioner General may make such allowance as in his opinion is reasonable from any charge under this section on proof to his satisfaction that the charge arises wholly or in part on account of the removal of wash for the separation of yeast. (6) In this section, the expression “distillation period” means the period prescribed by regulations made under section 124 for the purpose of taking account of feints and spirits produced.

Section 49Verify source

§ 50Ascertainment of strength, weight and volume of spiritsOffence

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

50.–(1) For the purpose of this Act the strength, weight or volume of any spirits shall be ascertained in accordance with the provisions of this section. (2) Spirits shall be deemed to be at proof if the volume of the ethyl alcohol contained in the spirits made up to the volume of the spirits with distilled water, has a weight equal to that of twelve thirteenths of a volume of distilled water equal to that of twelve thirteenths of a volume of distilled water equal to the volume of the spirits, the volume of each liquid being computed at fifty-one degrees Fahrenheit. (3) The expressions “degree of proof ”, “degree over proof ” and “degree under proof ”, shall be construed by reference to a scale on which one hundred degrees denotes the strength of spirits at proof, and– (a) one hundred and one degrees or one degree over proof, denotes the strength of spirits which would be at proof if there were added such quantity of distilled water as would increase by one percent the volume of the spirits computed at fifty degrees Fahrenheit; (b) ninety-nine degrees or one degree under proof, denotes the strength of spirits which would be at proof, if there were removed from the spirits such quantity of distilled water as would reduce by one percent the volume of the spirits computed at fifty degrees Fahrenheit, and in such proportion for any other number of degrees. 216 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Penalty for excess or deficiency in stocks of spirits Ords Nos. 5 of 1959 15 of 1961 (4) The equivalent at proof of any spirits not at proof shall for the purposes of this Act, be deemed to be their volume- (a) multiplied by the number of degrees of proof representing their strength; and (b) divided by one hundred. (5) The Authority may make regulations prescribing the means to be used for ascertaining for any purpose the strength, weight or volume of spirits and, any such regulations may provide that in ascertaining for any purpose the strength of any spirits or any substance contained in any spirits which is not ethyl alcohol or distilled water, may be treated as if it were and different regulations may be made for different purposes. (6) This section shall apply to denatured spirits, enguli and to any fermented liquor as it applies to spirits.

Section 50Verify source

§ 51Penalty for excess or deficiency in stocks of spiritsOffence

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.

51.–(1) Where at any time when an account is taken by a proper officer and a balance struck of the spirits in the stock of a distiller including stocks in the distiller’s warehouse or in the stock of a rectifier or denaturer or in the stock of a person obtaining spirits in respect of which duty has been remitted for a particular purpose, any spirits in excess of what should be in stock, is found, the distiller, or rectifier, denaturer or such other person commits an offence and shall be liable to a fine equal to double the duty on a quantity of spirits equal to the excess of spirits and the excess of spirits shall be liable to forfeiture: Provided that, the Commissioner General may restore any forfeited spirits to the distiller, rectifier, denaturer of spirits or the other person, in any case where the excess is accounted for to the satisfaction of the Commissioner General. (2) Where at any time when an account is taken and a balance struck in accordance with subsection (1), any deficiency in the spirits which should be in stock is found and which cannot be accounted for to the satisfaction of the Commissioner General, the distiller, rectifier denaturer or that other person, commits an offence and shall be liable to a fine equal to double the duty 217 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] on a quantity of spirits equal to the deficiency and duty on such a quantity shall become due and shall, notwithstanding section 48, be paid immediately: Provided that, the Commissioner General may make such an allowance for losses in manufacture or in transit as he may consider reasonable.

Section 51Verify source

§ 52Duty on compounded spirits in bonded warehouseProvision

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.

52.–(1) Where compounded spirits have been deposited in a bonded warehouse, the amount of any refund of duty payable on such deposit, shall be calculated by reference to the quantity of such spirits computed at proof and shall be an amount equal to the duty at the appropriate rate chargeable on a like quantity of spirits, at the time when duty was paid or secured on the spirits from which such compounded spirits were compounded. (2) Compounded spirits warehoused under section 29, shall upon delivery from bonded warehouse for home use, be chargeable with excise duty at the rate in force at the time of such delivery. Computation of Duty on Excisable Goods other than Beer and Spirits

Section 52Verify source

§ 53Time of delivery determines rate of dutyProvision

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.

53. The duty on excisable goods, other than beer and spirits, shall become due and shall be charged at the rate in force when the goods liable to such duty are delivered from the stock room of the licensee; and such duty shall, subject to any remission or rebate which may be granted in accordance with the provisions of the excise laws, be paid by the licensee on its becoming due: Provided that, the Commissioner General may permit the payment to be deferred to a date not later than the twenty-first day of the month following that on which it becomes due. Duty on compounded spirits in bonded warehouse Ord. No. 1 of 1961 Time of delivery determines rate of duty Ord. No. 5 of 1959 Allowance in determining weight of cigarettes

Section 53Verify source

§ 54Allowance in determining weight of cigarettesProvision

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.

54. When ascertaining the weight of cigarettes for the purpose of computing the duty, there shall be deducted from the gross weight such amount in respect of the paper and materials other than tobacco, used in the manufacture of cigarettes, as the Commissioner General may authorise. 218 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Ascertainment of duty where wine fortified or mixed Ord. No. 15 of 1961

Section 54Verify source

§ 55Ascertainment of duty where wine fortified or mixedRepeal

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.

55.–(1) In the case of wine fortified in accordance with subsection (1) of section 34 duty shall be charged at the rate appropriate to wine on the gross quantity of the mixture delivered from the stock room. (2) When ascertaining the quantity of wine with which imported wine has been mixed in accordance with subsection (2) of section 34 for the purpose of computing the duty there shall be deducted from the gross quantity of the mixture an amount equivalent to the quantity of the duty paid on imported wine used in the mixture. Repealed

Section 55Verify source

§ 56RepealedRepeal

Section 56 is repealed.

56. [Repealed by Act No.10 of 2015 s.168]. Payment of Duty Interest on overdue tax and payment Act No. 5 of 2011 s. 6

Section 56Verify source

§ 57Interest on overdue tax and paymentRepeal

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

57.–(1) Where any amount of tax, including penalties imposed under this Act, remains unpaid after the due date prescribed under this Act or its regulation, interest at the rate prescribed in subsection (2) shall be payable to the Commissioner General on the amount for the time being due and unpaid. (2) The rate of interest chargeable under subsection (1) shall be the commercial bank lending rate of the Bank of Tanzania discount rate at the start of the year and a further five percent per annum. (3) The interest payable under this section shall, while remain unpaid, attract interest as if it is part of the unpaid tax. (4) Interest payable under this section shall be compounded at the end of each prescribed period, accounting period or part of such period of the taxable person during which the tax and any interest due remain unpaid unless the Minister prescribed otherwise. (5) The Commissioner may remit in whole or in part any interest charged under subsection (2) where the person liable for the interest shows good cause. 219 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (6) Where any tax is due to be repaid to a taxable person by the Commissioner General under this Act remains un-refunded after the due date, the Commissioner General shall pay interest to the taxable person at the commercial bank lending rate of the Bank of Tanzania. Repealed

Section 57Verify source

§ 5859. [Repealed by Act No.10 of 2015s.168]Repeal

This provision states that sections 58–59 were repealed.

58.–59. [Repealed by Act No.10 of 2015s.168]. [s. 56A] [ss. 57–58] Duties to apply proportionately Remission

Section 58Verify source

§ 60Duties to apply proportionatelyProvision

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.

60. Where any duty is imposed or any remission or rebate is allowed under the provisions of the excise laws on any excisable goods according to any specified weight, measure, number or quantity, such duty, remission or rebate, shall be deemed to apply in the same proportion to any greater or less weight, measure, number or quantity, as the case may be, unless specific provision is made to the contrary in any excise law: Provided that, in computing the duty imposed on or any remission or rebate allowable on, any beer, fractions of a litre shall be disregarded. [s. 59] Remission, Rebate and Refund

Section 60Verify source

§ 61RemissionProvision

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.

61.–(1) Subject to the provisions of the excise laws, the proper officer may remit any duty payable in respect of any excisable goods where he is satisfied- (a) that any person, in accordance with the provisions of such laws, entitled to such remission; (b) that any such goods were destroyed by accidental fire or other unavoidable cause, while in any building, room or place, which has been entered in accordance with this Act and which is in the factory in which the goods were manufactured; (c) that such goods have, with the prior permission of the Commissioner General, been destroyed by the licensee under the supervision of a proper officer prior to their 220 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] leaving any building, room or place, which has been entered in accordance with this Act and which is in the factory in which the goods were manufactured; (d) that such goods were duly exported or shipped for use as stores for any aircraft or vessel: Provided that, such remission shall be granted only to the licensee and shall not be granted- (i) where such goods are exported or shipped in any vessel of less than ten tons register; (ii) where the amount of the duty on such goods is less than forty shillings; or (iii) unless previous notice of such exportation or shipment is given to the proper officer and such goods are produced for examination by the proper officer at the port or place of exportation. (2) Remission of any duty shall not be granted unless the person claiming such remission presents such claim in the prescribed manner, within a period of twelve months from the date when such duty becomes due. [s. 60]

Section 61Verify source

§ 62RebateProvision

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.

62.–(1) Subject to the provisions of the excise laws, the proper officer may grant a rebate of any duty payable in respect of any excisable goods, where he is satisfied that any person is, in accordance with the provisions of such laws, entitled to such rebate. (2) Rebate of any duty shall not be granted unless the person claiming such rebate presents such claim in the prescribed manner, within a period of twelve months from the date when such duty becomes due. [s. 61] Rebate Refund

Section 62Verify source

§ 63RefundProvision

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.

63.–(1) Subject to the provisions of the excise laws, the proper officer may grant a refund of any duty which he is satisfied- (a) has been paid in error; 221 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (b) has been paid in respect of any excisable goods in relation to which, had such duty not been paid, a remission or rebate would have been granted in accordance with this Act. (2) Refund of any duty shall not be granted unless the person claiming such refund, presents such claim in the prescribed manner within a period of twelve months from the date when such duty was paid. [s. 62] Remission or refund of duty on spirits delivered for denaturing Ord. Nos. 5 of 1959 1 of 1961

Section 63Verify source

§ 64Remission or refund of duty on spirits delivered for denaturingProvision

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.

64. Subject to the provisions of the excise laws, the proper officer may remit or refund any duty which is payable or has been paid on any spirits, which are delivered for denaturing in accordance with this Act or on any compounded spirits deposited in a bonded warehouse for exportation or shipment for use as stores for any aircraft or vessel, in accordance with this Act. [s. 63] Remission of duty in accordance with tax laws of Partner States Ord. No. 5 of 1959

Section 64Verify source

§ 65Remission of duty in accordance with tax laws of Partner StatesProvision

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

65. Subject to the provisions of the Excise laws, the Commissioner General may remit the duty on any spirits delivered in circumstances in which the remission may be granted under any of the laws of the Partner States. [s. 64] Special provisions relating to spoilt beer Act No. 12 of 1969

Section 65Verify source

§ 66Special provisions relating to spoilt beerRepeal

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

66.–(1) Subject to the provisions of the excise laws, the proper officer may grant a remission or rebate of any duty payable on or a refund of any duty paid on any beer which he is satisfied- (a) has become spoilt or unfit for use by reason of any accident; or (b) has been returned to the brewer as being spoilt or unfit for use. (2) No claim under this section for any remission, rebate or refund, of any duty, as the case may be, shall be granted- (a) in respect of any quantity of beer of less than one hundred and fifty litres but separate quantities of beer may be aggregated in one claim so as to total such quantity of one hundred and fifty litres; 222 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (b) unless the brewer presents such claim in the prescribed manner within a period of eight months from the date when such duty became due; and (c) unless the beer in respect of which such claim is made is destroyed or otherwise disposed of in such manner as the Commissioner General may think fit. Repealed

Section 66Verify source

§ 67RepealedRepeal

Section 67 is repealed.

67. [Repealed by Act No.10 of 2015 s.168]. Disputes PART VIII EXCISE AGENTS [s. 65] [s. 66] Authority of agent

Section 67Verify source

Part

PART VIII

§ 68Authority of agentProvision

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.

68.–(1) Where under the provisions of the excise laws any licensee is required or authorised to perform any act, such act may be performed on his behalf by an authorised agent. (2) A person shall not be the duly authorised agent of any licensee unless- (a) such person is exclusively in the employment of the licensee; or (b) such person in an excise agent duly licensed as such in accordance with any regulations, and, in either case, such person is authorised in writing by the licensee, either generally or in relation to any particular act, to perform the act on behalf of the licensee. (3) The proper officer may require from any person purporting to be the duly authorised agent of any licensee, the production of the written authority and in default of the production of such authority, the proper officer may refuse to recognise such person as a duly authorised agent. [s. 67] Liability of duly authorised agent

Section 68Verify source

§ 69Liability of duly authorised agentProvision

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.

69. Any duly authorised agent who performs any act on behalf of a licensee shall, for the purposes of this Act, be deemed to be the licensee, and shall, accordingly, be personally liable for 223 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Liability of licensee for acts of duly authorised agent the payment of any duties due in respect of excisable goods manufactured by such licensee and for the performance of all acts which such licensee is required to perform under this Act: Provided that, nothing in this section shall relieve the licensee from any such liability. [s. 68]

Section 69Verify source

§ 70Liability of licensee for acts of duly authorised agentOffence

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.

70.–(1) Any licensee who authorises any agent to act for him for any of the purposes of this Act shall be liable for the acts and declarations of such duly authorised agent and may, accordingly, be prosecuted for any offence committed by such agent in relation to any such goods as if such licensee had himself committed the offence: Provided that, a licensee shall not be sentenced to imprisonment for any offence committed by his duly authorised agent, unless such licensee actually consented to the commission of the offence. (2) Nothing in this section shall relieve the duly authorised agent from any liability to prosecution in respect of any such offence. [s. 69] PART IX PREVENTION OF EVASION Powers of Officers Power to patrol freely and moor vessels

Section 70Verify source

Part

PART IX

§ 71Power to patrol freely and moor vesselsProvision

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.

71.–(1) Any officer while on duty may enter upon, patrol and pass freely along any premises other than a dwelling-house or any building. (2) Any officer in charge of any aircraft, vessel or vehicle, employed in the prevention of evasion of the provisions of the excise laws, may take such aircraft, vessel or vehicle to such place as the officer may consider most convenient for that purpose, and may keep such aircraft, vessel or vehicle for such time as he may consider necessary for that purpose. 224 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Power to enter and examine factory Ord. No. 5 of 1959 Act No. 14 of 2009 s. 7 (3) An officer shall not be liable to any legal proceedings for any action taken in good faith in accordance with this section. [s. 70]

Section 71Verify source

§ 72Power to enter and examine factoryOffence

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

72.–(1) An officer may, in the course of his duty, enter by day or night upon any premises which have been entered or are required to be entered under the excise laws, or any other premises owned or used for the purpose of his trade by any person to whom a licence has been granted under the excise laws, and make such examination and enquiry as he may consider necessary and for the purpose of such entry, such officer may require the assistance of, and take with him, any other officer or a police officer. (2) Where an officer enters upon any such premises in accordance with this section the officer may- (a) require the licensee to produce, either immediately or at a time to be fixed by such officer, the licence of the licensee or any book, document or thing, which such licensee is required, under the provisions of the excise laws, to keep in his factory or which relates to any excisable goods or materials; (b) examine and take copies of any such book or document; (c) seize and detain any such book, document or thing, if, in his opinion, it may afford evidence of the commission of any offence under this Act; (d) require such licensee or any person employed by the licencee to answer questions relating to any such book, document or thing or to any entry in such book or document or to any excisable goods or materials in such factory; (e) require any container, envelope or other receptacle, in any such premises to be opened; (f) at the risk and expense of the licensee, open and examine any package, or any excisable goods or materials, in any such premises; 225 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (g) take and retain without payment such reasonable samples of any excisable goods or materials as he may think necessary for the performance of his duties. (3) Any officer acting under this section who is unable to obtain free access to any premises or to any receptacle may enter such premises or open such receptacle, in such manner, if necessary by force, as he may think necessary. (4) Where on the entry upon any premises under this section, any excisable goods, materials or plant, are found in relation to which any offence under this Act has been committed, such excisable goods, materials and plant, shall be liable to forfeiture. (5) An officer shall not be liable to any legal proceedings for any action taken in good faith in accordance with this section. (6) A court or any quasi judicial body shall accept a copy of the authorised record under subsection (2) as an evidence of the nature and contents thereof even if such record is kept in electronic form. [s. 71] Power to seal buildings

Section 72Verify source

§ 73Power to seal buildingsRepeal

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.

73.–(1) An officer may, in the course of his duty, lock up, seal, mark or otherwise secure– (a) any building, room, place, receptacle or item of plant, in any factory; (b) any excisable goods or materials in any factory. (2) Any person who, except by authority, opens, breaks, alters or in any way interferes with, any lock, seal, mark or other fastening, placed by an officer in accordance with the provisions of this section on any building, room, place, receptacle, item of plant, excisable goods or materials, commits an offence. Repealed

Section 73Verify source

§ 7477. [Repealed by Act No.10 of 2015 s.168]Repeal

Sections 74–77 are repealed.

74.–77. [Repealed by Act No.10 of 2015 s.168]. [s. 72] [ss. 73–76] Proof of proceedings Act No. 10 of 2015 s. 169

Section 74Verify source

§ 78Proof of proceedingsCommencement

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.

78. In any proceedings for a breach of this Act, the onus of proving that- (a) the place of manufacture of any excisable goods; 226 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (b) any spirits in respect of which duty has been remitted for a particular purpose, have been used for that purpose; (c) the lawful manufacture, removal, conveyance or exportation of any excisable goods; (d) any materials or plant have been unlawfully seized; and (e) a certificate of an analyst or chemist in the employment of the United Republic is inaccurate in any respect, is on the person against whom proceedings have been commenced or person claiming for goods or things which were seized. Repealed

Section 78Verify source

§ 7981. [Repealed by Act No.10 of 2015 s.168]Repeal

Sections 79–81 are repealed.

79.–81. [Repealed by Act No.10 of 2015 s.168]. Repealed

Section 79Verify source

§ 82RepealedRepeal

This section has been repealed.

82. [Repealed by Act No.10 of 2015 s.168]. Offences [s. 76A] [ss.77-79] [s. 80] Offences in connection with spirits Ord. Nos. 5 of 1959 15 of 1961

Section 82Verify source

§ 83Offences in connection with spiritsRepeal

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.

83.–(1) Any person who- (a) conceals in or, without the consent of the proper officer, removes from, a distillery any wort, wash, low wines, feints, enguli or spirits; or (b) knowingly buys or receives any wort, wash, low wines, feints, enguli or spirits, so concealed or removed; or (c) knowingly buys or receives or has in his possession, any spirits which have been removed from the place where they ought to have been charged with duty before the duty payable has been charged and paid or secured, not being spirits which have been condemned; or (d) without proper authority has in his possession any low wines, enguli or feints; (e) without proper authority has in his possession any wort or wash fit for distillation; or 227 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (f) having obtained any spirits in respect of which duty has been remitted for a particular purpose, fails to comply with any conditions imposed by the Commissioner General concerning the use of such spirits or uses such spirits for a different purpose without the approval in writing of the proper officer, commits an offence and on conviction shall be liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both. (2) All spirits and all stills, vessels, utensils, worts, wash, enguli and other materials for manufacturing spirits- (a) found in the possession of any person who commits an offence under subsection (1); or (b) found on any premises on which such an offence has been committed, shall be liable to forfeiture. (3) Notwithstanding any other provisions of this Act relating to goods seized as liable to forfeiture, any officer by whom a thing is seized as liable to forfeiture under subsection (2), may at his discretion spill, break up or otherwise destroy that thing. Repealed

Section 83Verify source

§ 8492. [Repealed by. Act No.10 of 2015 s.168]Repeal

Sections 84–92 are marked as repealed.

84.–92. [Repealed by. Act No.10 of 2015 s.168]. [s. 81] [ss. 82–90] PART X PENALTIES, FORFEITURES AND SEIZURES General penalty

Section 84Verify source

Part

PART X

§ 93General penaltyOffence

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

93.–(1) A person commits an offence under this Act for which no specific penalty is provided, shall be liable to a fine not exceeding two thousand shillings. (2) Where upon conviction for any offence under this Act, any person becomes liable to a fine not exceeding a specified amount, the court may impose a fine not exceeding three time the value of any excisable goods in respect of which such 228 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Vessels liable to forfeiture offence was committed or such specified amount, whichever is the greater; and for the purpose of determining the value of any such goods- (a) the Commissioner General shall cause such goods to be appraised by the proper officer; (b) the proper officer shall appraise such goods according to the rate and price for which goods of the like kind but of the best quality upon which duties have been paid were sold at or about the time of the offence and no regard shall be had to any damage or injury sustained by such goods; (c) a certificate of such appraised value given under the hand of the Commissioner General shall be prima facie evidence of the value of such goods. [s. 91]

Section 93Verify source

§ 94Vessels liable to forfeitureOffence

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.

94.–(1) Any vessel of less than two hundred and fifty tons register and any vehicle, animal or other thing used in the conveyance of any excisable goods, materials or plant liable to forfeiture under this Act, shall itself be liable to forfeiture. (2) Any aircraft or vessel of two hundred and fifty tons register or more, made use of in the conveyance of any excisable goods, materials or plant liable to forfeiture under this Act shall not itself be liable to forfeiture but the master of any such aircraft or vessel shall commit an offence and on conviction shall be liable to a fine not exceeding one hundred thousand shillings and such aircraft or vessel may be seized and detained until the fine is paid or security for the fine is given. (3) Where any vessel, vehicle, animal or other thing is liable to forfeiture under this Act, the tackle, apparel, furniture, and all other gear, used in connection with it shall also be liable to forfeiture. [s. 92] 229 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Power to seize goods liable to forfeiture Act No. 3 of 1963; L.N. 84 of 961 Procedure on seizure

Section 94Verify source

§ 95Power to seize goods liable to forfeitureCommencement

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.

95.–(1) Any officer or any police officer, may seize any vessel, vehicle, excisable goods, materials, plant, animals or other thing liable to forfeiture under this Act or which the officer or police officer has reasonable grounds to believe is liable to such forfeiture and such vessel, vehicle, goods, materials, plant, animal or other thing may be seized whether or not any prosecution for any offence under this Act which rendered such vessel, vehicle, goods, materials, plant, animal or other thing liable to forfeiture, has been or will be taken. (2) Any vessel, vehicle, excisable goods, materials, plant, animal or other thing seized under the provisions of this section and any aircraft, vessel or other thing which may be seized and detained under this Act, shall be taken to an office of the Excise, police station or to such other place of security as the proper officer may consider appropriate. (3) Where any excisable goods, materials or plant are liable to forfeiture under this Act, the package in which such goods, materials or plant are, and all the contents of such package, shall be liable to forfeiture. (4) Subject to the approval of the Authority, which approval may be given either generally or in any specific case, the Commissioner General may, at any time prior to the commencement of any proceedings under this Act in relation to any aircraft, vessel, vehicle, excisable goods, materials, plant, animal or other thing which has been seized under this Act, release any such aircraft, vessel, vehicle, goods, materials, plant, animal or other thing to the person from whom it was seized. [s. 93]

Section 95Verify source

§ 96Procedure on seizureInterpretation

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.

96.–(1) Where anything has been seized under this Act, unless such thing was seized in the presence of the owner or, in the case of any aircraft or vessel, of the master, the officer effecting the seizure shall, within one month of such seizure, give notice in writing of such seizure and of the reasons, to the owner or, in the case of any aircraft or vessel, to the master: 230 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Cap. 438 Provided that- (a) no such notice of seizure shall be given in any case where any person has, within a period of one month, been prosecuted for the offence by reason of which such thing has been seized or the offence has been compounded under the Tax Administration Act and if, after any such notice has been given but before condemnation of such thing in accordance with this Act- (i) any such prosecution is brought, such thing shall be dealt with in accordance with section 97 as if no such notice had been given; (ii) the offence is compounded, such thing shall be dealt with in accordance with the Tax Administration Act as if no such notice had been given; (b) where any such thing has been seized in the presence of any person coming within the definition of owner for the purposes of this Act, it shall not be necessary for the officer effecting the seizure to give notice to any other person coming within such definition; (c) a notice given to any person coming within such definition of owner shall be deemed to be notice to all other persons coming within such definition; (d) where no person coming within such definition of owner is known, it shall not be necessary for the officer effecting the seizure to give notice to any person. (2) Where any articles of a perishable nature or any animals are seized, the Commissioner General may direct that such articles or animals shall be sold either by public auction or by private treaty, and that the proceeds of such sale shall be retained and dealt with as if they were such articles or animals. (3) Where anything liable to forfeiture under this Act has been seized then- (a) if any person is being prosecuted for the offence by reason of which such thing was seized, such thing shall be detained until the determination of such prosecution and shall be dealt with in accordance with section 97; or 231 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (b) in any other case, such thing shall be detained until one month after the date of the seizure or after the date of any notice given under subsection (1), as the case may be and if no claim is made as provided in subsection (4), such thing shall be deemed to be condemned. (4) Where anything liable to forfeiture under this Act has been seized, then, subject to proviso (a) to subsection (1) and subject to paragraph (a) of subsection (3), the owner may, within one month of the date of the seizure or the date of any notice given under subsection (1), as the case may be, by notice in writing to the Commissioner General, claim such thing. (5) Where any notice of claim has been given in accordance with subsection (4), the thing seized shall be detained by the Commissioner General to be dealt with in accordance with this Act: Provided that, the Commissioner General may permit such thing to be delivered to the person making such claim, in this Part referred to as the claimant, subject to such claimant giving security for the payment of the value of that thing, as determined by the Commissioner General, in the event of its condemnation. [s. 94]

Section 96Verify source

§ 97Effect of conviction on things liable to forfeitureOffence

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.

97.–(1) Where any person is prosecuted for an offence under this Act and anything is liable to forfeiture by reason of the commission of such offence, the conviction of such person for such offence shall, without further order, have effect as the condemnation of such thing. (2) Where any person is prosecuted for an offence under this Act and anything is liable to forfeiture by reason of the commission of such offence, upon the acquittal of such person, the court may order such thing either- (a) to be released to the person from whom it was seized or to the owner; or (b) to be condemned. [s. 95] 232 Effect of conviction on things liable to forfeiture ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Procedure after notice of claim

Section 97Verify source

§ 98Procedure after notice of claimProvision

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.

98.–(1) Where any notice of claim has been given to the Commissioner General in accordance with section 96, the Commissioner General may, within a period of two months from the receipt of such claim, either- (a) by notice in writing to the claimant, require the claimant to institute proceedings against the Commissioner General by name of the Commissioner General for the recovery of such thing, within two months of the date of such notice; or (b) himself institute proceedings for the condemnation of such thing. (2) Where the Commissioner General fails within a period of two months either to require the claimant or himself to institute proceedings in accordance with subsection (1), such thing shall be released to the claimant. (3) Where the Commissioner General has, in accordance with subsection (1), required the claimant to institute proceedings and the claimant has failed to do so, upon the expiration of such period, such thing shall be condemned and forfeited and may be sold or otherwise disposed of as the Commissioner General may direct. (4) Where any proceedings have been instituted in accordance with this section- (a) if the court is satisfied that such thing was liable to forfeiture under this Act, such thing shall be forfeited; and (b) if the court is not so satisfied, such thing shall be released to the claimant: Provided that, the court shall not release such thing to the claimant unless the court is satisfied that the claimant is the owner or, by reason of any interest in that thing, the claimant is entitled to the possession; and if the court is not so satisfied, such thing shall be condemned as if no claim had been made. [s. 96] 233 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Provisions relating to condemna-tion

Section 98Verify source

§ 99Provisions relating to condemna-tionProvision

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.

99.–(1) Where anything has been seized under this Act as being liable to forfeiture, the condemnation of such thing shall in no way be affected by the fact that any owner of such thing was in no way concerned with the act which rendered such thing liable to forfeiture. (2) Where anything is condemned under this Act- (a) subject to section 100, such thing shall be forfeited and may be sold, destroyed or otherwise disposed of in such manner as the Commissioner General may think fit; (b) the condemnation of such thing shall have effect as from the date when the liability to forfeiture arose; and (c) such condemnation shall, subject to any appeal in any proceedings which resulted in such condemnation, be final and, except as provided in section 100, no application or proceedings for restoration shall lie. [s. 98] Restoration of seizures E.A.C. L.N. 84 of 1961

Section 99Verify source

§ 100Restoration of seizuresRepeal

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.

100. Where anything has been seized under this Act, the Authority may, whether or not such thing has been condemned, direct that such thing shall be released and restored to the person from whom it was seized or to the owner upon such conditions as the Authority may think fit. PART XI LEGAL PROCEEDINGS Repealed

Section 100Verify source

Part

PART XI

§ 101RepealedRepeal

This section has been repealed.

101. [Repealed by Act No. 10 of 2015, s.168]. [s. 98] [s. 99] Actions by or against the Commissioner General

Section 101Verify source

§ 102Actions by or against the Commissioner GeneralRepeal

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.

102.–(1) Where any loss or damage is occasioned to any plant, excisable goods or materials, in any factory through the wilful or negligent act of an officer, then an action shall lie against the Commissioner General or such officer in respect of such loss or damage. 234 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (2) Where under this Act any proceedings may be brought by or against the Commissioner General, the Commissioner General may sue or be sued in the name of the Commissioner General and may for all purposes be described by that name and, notwithstanding that any such action may lie in tort, the Commissioner General shall be responsible for the acts and defaults of any officer as if such officer was his servant or agent: Provided that, nothing in this section shall confer any right of action against the Commissioner General in his representative capacity, whether in contract or in tort, unless such right of action is specifically given in any other provision in this Act. (3) Where under this Act any proceedings are brought by or against the Commissioner General in his representative capacity, costs may be awarded to or against the Commissioner General. (4) Where under this Act any proceedings are brought by or against the Commissioner General in his representative capacity and any– (a) sums or costs are recovered by the Commissioner General, such sums or costs shall be credited to the Excise revenue; and (b) damages or costs are ordered to be paid by the Commissioner General, such damages or costs shall be paid out of the moneys appropriated for the administration of the Excise and the Commissioner General shall not be personally liable. Repealed

Section 102Verify source

§ 103RepealedRepeal

Section 103 is repealed.

103. [Repealed by Act No. 10 of 2015 s. 168]. [s. 100] [s. 101]

Section 103Verify source

§ 104Provisions relating to proof in proceedingsRepeal

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.

104. In any proceedings under this Act- (a) it shall not, unless it is expressly provided, be necessary to prove guilty knowledge; Provisions relating to proof in proceedings Ord. No. 15 of 1961; Act No. 3 of 1963 s. 2 235 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (b) the onus of proving- the place of manufacture of any excisable goods; (i) (ii) that any spirits in respect of which duty has been remitted for a particular purpose, have been used for such purpose; (iii) the payment of the proper duties or the lawful manufacture, removal, conveyance or exportation of any excisable goods; (iv) that any materials or plant have been unlawfully seized, shall be on the person being prosecuted or claiming anything seized under this Act; (c) the averment by the Commissioner General that- (i) any person is or was an officer or that any act was performed by an officer in the execution of his duty; (ii) any goods were staved, broken or destroyed for the purpose of preventing the seizure of the goods or the securing of the goods after seizure; (iii) any act was done within any part of the United Republic; (iv) the Commissioner General or any officer is or is not satisfied as to any matter as to which he is required to be satisfied under the provisions of this Act; the Commissioner General has directed or requested any proceedings under this Act to be instituted, (v) shall be prima facie evidence of such fact; (d) a certificate purporting to be signed by the Government Analyst or the Government Chemist, shall be receivable in evidence and shall be prima facie evidence of the matters recorded in the certificate; (e) the production of any document purporting to be signed or issued by the Commissioner General, or any person in the service of the United Republic, shall be prima facie evidence that such document was so signed or issued; 236 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (f) a copy, certified under the hand of the Commissioner General, of any entry in any book or document required to be kept for the purposes of this Act, shall be receivable in evidence and shall be prima facie evidence of such entry and of the matters recorded in the entry; (g) any certificate or copy of an official document purporting to be certified under the hand and seal or stamp of office of any of the principal officers of Customs and Excise in the United Kingdom or of the principal officer of Customs and Excise in any member country of the Commonwealth or of any British Consul or British Vice-Consul in any foreign country, shall be receivable in evidence and shall be prima facie evidence of the matters recorded therein; (h) an officer shall be deemed to be a competent witness notwithstanding that such officer is entitled to any reward; and (i) the fact that security has been given by bond or otherwise, for the payment of any duty or for the compliance with any condition in respect of the non- payment of which or non-compliance with which the proceedings are brought, shall not be a defence. [s. 102] Repealed

Section 104Verify source

§ 105106. [Repealed by Act No.10 0f 2015 s.168]Repeal

Sections 105–106 are repealed.

105.–106. [Repealed by Act No.10 0f 2015 s.168]. [ss. 103–104] Protection of witnesses

Section 105Verify source

§ 107Protection of witnessesProvision

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

107.–(1) A witness on behalf of the prosecution or of the Commissioner General, in any proceedings under this Act, shall not be compelled to disclose the fact that he received any information relating to any excise matter or the nature of any such information or the name of the person who gave such information. (2) An officer appearing as a witness in any proceedings shall not be compelled to produce any confidential reports made or received by him in his official capacity or to produce 237 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Reasonable grounds as defence in any action against officer the officer any confidential information received by the officer in that capacity. [s. 105]

Section 107Verify source

§ 108Reasonable grounds as defence in any action against officerProvision

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.

108.–(1) Where any proceedings, whether by way of prosecution or otherwise, are taken under this Act, and- (a) such proceedings result in a determination in favour of any person prosecuted or in favour of any owner claiming anything which has been seized; (b) such proceedings arise out of any act done, whether by way of seizure or otherwise, by any officer in the execution or intended execution of his duty under this Act; (c) the court before which such proceedings are determined finds that there were reasonable grounds for the act done by the officer, the court shall, upon request made by or on behalf of such officer, certify on the record that the act was done on reasonable grounds and a certified copy of such finding shall, on the request of such officer, be delivered to the officer and shall be receivable as evidence in any proceedings in proof of such finding. (2) An officer shall not be liable to any action or other proceedings on account of any act in respect of which a court has, under subsection (1), found that there were reasonable grounds for such act. (3) Where any proceedings are brought against any officer on account of any act done, whether by way of seizure or otherwise, in the execution or intended execution of his duty under this Act and judgment is given against such officer, notwithstanding that in any proceedings referred to in subsection (1) a court has not found that there were reasonable grounds for such act, if the court before which such proceedings are heard is satisfied that there were reasonable grounds for such act, the plaintiff shall be entitled to recover any thing seized or the value of such thing, but shall not be entitled to any damages and costs shall not be awarded to either party. [s. 106] 238 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Power of officer to prosecute

Section 108Verify source

§ 109Power of officer to prosecuteRepeal

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

109. Any officer may appear and prosecute in any prosecution before a resident magistrate court for an offence under this Act. [s. 107] PART XII SETTLEMENT OF CASES BY THE COMMISSIONER GENERAL Repealed

Section 109Verify source

Part

PART XII

§ 110111. [Repealed by Act No. 10 of 2015 s. 168]Repeal

Sections 110–111 are repealed.

110.–111. [Repealed by Act No. 10 of 2015 s. 168]. [ss. 108–109] PART XIII MISCELLANEOUS PROVISIONS Repealed

Section 110Verify source

Part

PART XIII

§ 112114. [Repealed by Act No.10 of 2015 s.168]Repeal

Sections 112–114 are repealed.

112.–114. [Repealed by Act No.10 of 2015 s.168]. [ss. 110–112] Provisions relating to declarations and signatures

Section 112Verify source

§ 115Provisions relating to declarations and signaturesRepeal

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.

115.–(1) Where under the provisions of this Act any declaration is required or authorised to be made, such declaration may be made before any magistrate, justice of the peace, notary public or commissioner for oaths or before any officer authorised by the Commissioner General for that purpose. (2) Where under the provisions of this Act any documents is required or authorised to be signed in the presence of the Commissioner General or of any particular officer, if such document is signed in the presence of a witness who is approved by and whose signature is known to, the Commissioner General or such particular officer, such document shall be deemed for the purposes of this Act to have been signed in the presence of the Commissioner General or such particular officer. [s. 113] 239 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Repealed

Section 115Verify source

§ 116RepealedRepeal

Section 116 is repealed.

116. [Repealed Act No.10 of 2015 s.168]. [s. 114] Provisions relating to removal of goods

Section 116Verify source

§ 117Provisions relating to removal of goodsProvision

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.

117. Where under this Act any excisable goods are required or authorised to be- (a) removed to any place for security, examination, weighing, sorting for or any other purpose, prior to delivery or, in the case of excisable goods for export, to exportation, all such operations shall be performed by or at the expense of the owner of such goods; (b) unpacked, sorted, piled or otherwise prepared for examination, all such operations shall be performed by or at the expense of the owner of such goods and in such manner as the proper officer may require so as to enable the proper officer to examine and take account of such goods. [s. 115] Proper officer may take samples

Section 117Verify source

§ 118Proper officer may take samplesProvision

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

118. The proper officer may at any time take samples of such goods for such purposes as the Commissioner General may think necessary and, any such samples, shall be disposed of and accounted for, in such manner as the Commissioner General may direct. [s. 116] Licensee to furnish annual audit certificate

Section 118Verify source

§ 119Licensee to furnish annual audit certificateProvision

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

119. The Commissioner General may require a licensee to submit annually an audited certificate, signed by a certified public accountant not in the employment of the licensee, in relation to the books and records required to be kept by the licensee under the provision of this Act. [s. 117] Rewards Act No. 4 of 1970 Sch.

Section 119Verify source

§ 120RewardsOffence

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

120. The Commissioner General may award to any officer or person- (a) who has arrested or has assisted in the arrest of any other person under this Act, such reward not exceeding shillings two hundred, as the Commissioner General may think fit, upon the conviction of such other person; 240 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (b) who has seized anything under this Act, such reward not exceeding the value of the thing seized, as the Commissioner General may think fit; (c) by whose assistance a conviction is obtained in any prosecution under this Act such reward as the Commissioner General may think fit; (d) by whose assistance any offence is compounded in accordance with the provisions of the Tax Administration Act such reward as the Commissioner General may think fit. Cap. 438 Auctioneers legislation not to apply to sales

Section 120Verify source

§ 121Auctioneers legislation not to apply to salesProvision

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

121. Where any goods are sold under this Act, the provisions of any legislation relating to auctioneers shall not apply to such sale. [s. 119] Licensing of vehicles conveying excisable goods to stock room

Section 121Verify source

§ 122Licensing of vehicles conveying excisable goods to stock roomOffence

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.

122.–(1) The Commissioner General may require any vehicle intended to be used for the conveyance of any excisable goods, other than beer, to the stock room, to be licensed by and, in such case, application for such licence shall be made in such manner as may be prescribed. (2) A person who, without the permission in writing of the proper officer and, after being required to license any such vehicle, uses any unlicensed vehicle for conveyance, commits an offence and on conviction shall be liable to a fine not exceeding shillings four hundred. [s. 120] Power of Commissioner- General in special cases

Section 122Verify source

§ 123Power of Commissioner-General in special casesProvision

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

123. Notwithstanding anything contained in this Act, the Commissioner General may, in order to meet the exigencies of any special case, dispense wholly or in part, with any requirement imposed on a licensee under this Act. [s. 121] 241 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Regulations Ords Nos. 5 of 1959 1 of 1961 15 of 1961 Acts Nos. 15 of 2010 s. 7 2 of 2014 s. 16

Section 123Verify source

§ 124RegulationsInterpretation

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

124.–(1) The Minister may, after consultation with the Tanzania Revenue Authority and respective licensing authorities make regulations for: (a) generally for the better carrying out of the provisions of this Act; (b) the conduct of any business relating to the collection of excise duty; and (c) regulating the collection of excise duty for the manufacturing and distribution of films and music products. [s. 122] PART XIV EXCISE TARIFF Interpretation Ord. No. 37 of 1959 Acts Nos. 10 of 1973 s. 3 9 of 1977 s. 10 15 of 2004

Section 124Verify source

Part

PART XIV

§ 125126Provision

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

125. In this Part- “ex-factory selling price” in relation to any product means the price at which the manufacturer of such product sells the product, exclusive of the excise duty and the value added tax; “Minister” means the Minister responsible for finance; “sugar” means sugar of any description, finished or unfinished, and any product of any sugar manufacturing operation containing saccharine matter, but does not include glucose, jaggery, molasses, sugar candy, exhausted sugar-cane pulp, or brown sugar made by a person and in premises, approved by the Minister and in the manufacture of which neither a vacuum pan nor a vacuum evaporator has been employed. [s. 123] 242 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Imposition of excise duty Acts Nos. 13 of 1989 s. 10 18 of 2002 s. 16 15 of 2004 s. 14 13 of 2005 s. 6 6 of 2006 s. 6 17 of 2007 s. 4(a) 13 of 2008 s. 8 14 of 2009 s. 9 15 of 2010 s. 8 8 of 2012 s. 9 4 of 2013 s. 11 12 of 2013 s. 2 2 of 2014 s. 17 2 of 2016 s. 13 3 of 2021 s. 10 5 of 2022 s. 34 7 of 2023 s. 8 GNs. Nos. 156 of 2003

Section 125Verify source

§ 126Imposition of excise dutyAmendment

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.

126.–(1) There shall be charged, levied and collected a duty, to be known as excise duty, in respect of goods specified in the second, third, fourth and fifth column of the Fourth Schedule to this Act the rates specified in the fourth and fifth column of that Schedule. (2) Where scheduled article manufactured in Mainland Tanzania is transferred direct to a recipient in Tanzania Zanzibar, the Commissioner shall upon satisfying that the article has been received remit the relevant tax to Tanzania Zanzibar Treasury. (3) The specific excise duty rates imposed under subsection (1), may be adjusted after every three years in accordance with the projected inflation rate and other key macroeconomic indicators. (4) There shall be charged an excise duty on electronic communication service at the rate of 17% of the dutiable value. (5) For the purposes of subsection (3), “dutiable value” means, in relation to- (a) the use of a mobile phone, fixed or wireless phone, the amount payable for any electronic communication service supplied in relation to the use of a mobile phone fixed or wireless phone; and (b) a prepaid electronic communication service, the face value of the voucher at a sale. (6) There shall be charged duty at the rate of five per centum of the dutiable value in respect of the service for pay-to-view television provided by licensed operator of cable, terrestrial infrastructure, satellite or other technology other than the Government or the local government authority. (7) There shall be charged in addition to any other rates imposed under the law, a duty at the rate of- (a) 15% in respect of the imported vehicle aged eight years but not more than ten years; (b) 30% in respect of the imported vehicle aged more than ten years; and 243 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (c) 10% in respect of imported used motor cycles aged more than three years under Heading 87.11, from the year of its manufacture excluding passenger motor vehicles under HS Code 8702.10.22, 8702.10.29, 8702.10.99, 8702.20.22, 8702.20.29, 8702.20.99, 8702.30.22, 8702.30.29, 8702.30.99, 8702.40.22, 8702.40.29, 8702.40.99, 8702.90.29 and 8702.90.99. (8) There shall be charged in addition to any other rates imposed under the law, a duty at a rate of 10% in respect of imported passenger motor vehicles under HS Code 8702.10.22, 8702.10.29, 8702.10.99, 8702.90.29, 8702.90.99, 8702.20.22, 8702.20.29, 8702.20.99, 8702.30.22, 8702.30.29, 8702.30.99, 8702.40.22, 8702.40.29 and 8702.40.99 aged more than five years from the year of its manufacture. (9) There shall be charged an excise duty at the rate of 25% on imported used spare parts for motor vehicles, motorcycles and used domestic appliances including refrigerators, washing machines, electric cookers, microwave ovens, vacuum cleaners, electric fence, air conditioners, electric radiators and all other related products, electric appliances including televisions, cartridges, printers, photocopiers, mobile phones and all other related products. (10) [Spent]1 (11) For the purposes of subsection (6), “dutiable value” means the amount payable for any service supplied in relation to pay-to-view satellite television. (12) There shall be charged an excise duty at the rate of 10% on charges or fees payable by a person to- (a) a financial institution for service provided by such institution; or (b) a telecommunication service provider for money transfer and payment service; 1 Subsection (10) is spent because it was enacted to service subsection (9) which was subsequently amended by Act No. 2 of 2014 S. 17(b) 244 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Cap. 437 (c) a payment system provider licensed under the National Payment Systems Act for money transfer and payment service. (13) The Minister may, by order published in the Gazette, amend, vary or replace the Fourth Schedule. (14) Every order made under subsection (3) shall be submitted for approval, to be signified by the resolution of the National Assembly in its next meeting. (15) Where any such order is not approved by the National Assembly it shall thereupon either expire forthwith or cease to have effect, as the case may be, but anything previously done or suffered to be done under the order shall not be affected. [s. 124] Persons liable to pay excise duty Acts Nos. 8 of 1998 ss. 14, 17 18 of 2002 s. 16 15 of 2004 s. 15 4 of 2013 s.11A 12 of 2013 ss. 3, 11A 2 of 2014 s.18 2 of 2016 s.14 5 of 2022 s. 35

Section 126Verify source

§ 127Persons liable to pay excise dutyProvision

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

127.–(1) The duty imposed by this Act shall become due and payable in respect of- (a) any scheduled article imported, by the importer thereof at the time immediately before the article ceases to be subject to customs control or at such other time as the Minister may by notice in the Gazette, direct; (b) any scheduled article manufactured in the United Republic, by the manufacturer- (i) upon sale of the article by him; (ii) upon the article ceasing to be subject to customs control; or (iii) upon removal of the article from the premises where it was manufactured, whichever first occurs; (c) any scheduled article manufactured or imported by any person free of duty and which is subsequently sold to any other person, by the purchaser at the time of the sale of the article by him; (d) any electronic communication service supplied by electronic communication service provider at the time when such mobile, fixed or wireless phone or any device used to facilitate electronic Communication is in use or when payment is received for the service whichever time shall be the earliest; 245 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (e) any pay-to-view television service provider using cable, terrestrial infrastructure, satellite or other technology when the service is supplied; (f) charges or service fees by financial institutions and telecommunication service provider on money transfer and payment service. (2) The Minister may, by order published in the Gazette, provide that in respect of any article or class of articles specified in that order a person other than 4 person liable under subsection (1) shall be liable to pay the duty and where that order is made, the person specified in the order shall be liable to pay the duty in lieu of the person who would otherwise have been liable to pay the duty under the provisions of subsection (1), and the provisions of this Act and of any regulations made under the Act shall apply to the person so specified as if he were the person in lieu of whom he is liable to pay the duty. (3) Where any person other than a person liable to pay duty under the provisions of this section undertakes to pay the duty and satisfies the Commissioner General that he will pay the duty, the Commissioner General may, by order in writing, exempt the person who would otherwise be liable to pay the duty from payment of the duty and order that the person giving such an undertaking shall be liable to pay the duty, and upon such order being made, the person giving the undertaking shall be liable to pay the duty under the provisions of subsection (1). [s. 125] Payment of duty Acts No. 8 of 1998 s. 14

Section 127Verify source

§ 128Payment of dutyProvision

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

128. The duty payable under this Act shall be paid to the Commissioner General or any person acting on behalf of the Commissioner General. [s. 126] Payment of duty may be deferred Acts Nos. 8 of 1998 s. 14 10 of 2015 s. 170 Cap. 438

Section 128Verify source

§ 129Payment of duty may be deferredProvision

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.

129. Notwithstanding the provisions of section 127- (a) the Minister may, by regulations made under this Act, or the Tax Administration Act or by order published in the Gazette, provide for payment of duty by any person 246 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] or category of persons liable to pay duty on any day other than the day on which such person or persons would be liable to pay duty under section 126; (b) the Commissioner General may, where he is satisfied that it is reasonable so to do, permit payment of duty in any case to be deferred to a date not later than the last day of the month following the month in which the duty becomes due. [s. 127]

Section 129Verify source

§ 130Where person liable is absent from United RepublicProvision

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.

130.–(1) Where any person who is liable to pay duty under this Act is not resident in the United Republic, the Commissioner General may, by notice in writing given to any agent of such person or to any person managing the business of that person who is resident in the United Republic and who has acted on behalf of that person in any matter resulting in liability to pay the duty, direct the agent or manager of the person in respect of whom duty is due, to pay the duty in place of that person, and upon that direction, the agent or manager shall become liable to pay the duty as if he were a person liable under the provisions of section 127. (2) Notwithstanding the provisions of subsection (1), the Minister may, by Order published in the Gazette, remit in whole or in part any excise duty payable by any person on any imported or purchased goods if he is satisfied that it is in the public interest so to do. (3) Notwithstanding the provisions of subsection (2), the Minister shall not remit any excise duty payable by any person on imported or purchased fuel except for fuel for use in projects exempted by an agreement to which the United Republic is a party. (4) Notwithstanding the provisions of subsection (1), the Minister shall, upon approval by the Cabinet and by order published in the Gazette, remit excise duty on goods imported or purchased for implementation of strategic investment or special strategic investment approved by the National Investment Steering Committee under The Tanzania Investment Act. 247 Where person liable is absent from United Republic Acts Nos. 8 of 1998 s. 14 15 of 2003 s. 21 2 of 2014 s. 19 9 of 2022 s. 4 Cap. 38 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (5) The Minister shall, in granting remission under subsection (2) of this section- (a) specify the time limit within which a remission is granted; (b) specify the goods in respect of which the remission is granted; (c) impose such other conditions as may be required. (6) The remission granted under this section shall cease to have effect and the excise duty shall become due and payable as if the remission has not been granted if the goods in respect of which exemption has been granted are transferred, sold or otherwise disposed of in any way to another person not entitled to enjoy similar privileges as are conferred under this Act. [s. 128]

Section 130Verify source

§ 131Re-importationProvision

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.

131.–(1) Where any scheduled article is re-imported after being exported, and in respect of which no drawback or refund of duty has been paid, or if paid, has been returned to the Commissioner General, such article shall not be liable to duty; and if the article has been processed abroad and its excisable value has, in consequence of being so processed, increased, the amount of the increased excisable value shall be liable to duty at the rate applicable to the scheduled article so re-imported. (2) This section shall not apply to any case where the scheduled article re-imported is a composite article which is composed in part only of the scheduled article exported unless the whole of the schedule article re-imported is composed of two or more scheduled articles that has been exported. [s. 129] Re-importation Act No. 8 of 1998 s. 14 Double payment of duty Act No. 8 of 1998 s. 14

Section 131Verify source

Part

scheduled article re-imported is a composite article which is

§ 132Double payment of dutyProvision

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

132. Subject to the provisions of section 131, excise duty shall not be levied more than once in respect of any scheduled article. [s. 130] 248 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Customs control of scheduled article Acts Nos. 8 of 1998 s. 14 15 of 2004 s. 16 Importation of scheduled articles Act No. 8 of 1998 s. 14 Cap. 403

Section 132Verify source

Part

scheduled articles

§ 133Customs control of scheduled articleProvision

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.

133.–(1) The following scheduled articles shall be subject to customs control: (a) all imported articles, including articles imported through Post Office, from the time of importation until delivery for home consumption or until exportation whichever first occurs; (b) all articles under draw-back from the time of the claim for draw-back until exportation; (c) all articles which, with the permission of the proper officer stored in a custom area pending exportation; (d) all articles on board any aircraft or vessel whilst within any port or place in the United Republic. (2) Where any scheduled article is subject to customs control- (a) a proper officer may at any time examine the article; (b) except with the consent of a proper officer or in accordance with the provisions of this Act, no person shall interfere in any way with the article. (3) Where any scheduled article is subject to customs control, the Commissioner General may permit the owner of that article to abandon same to the customs; and on that abandonment that article may, at the expense of the owner thereof, be destroyed or otherwise disposed of in a manner as the Commissioner General may direct and the duty thereon shall be remitted or refunded, as the case may be. [s. 131]

Section 133Verify source

§ 134135. Entry of scheduled articles and warehousingProvision

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.

134.–(1) A scheduled article shall be imported only by means, routes and at places and times as may prescribed and shall be consigned to the proper office at the place of importation for the account of the importer or owner of article, and shall remain in place under customs control until the duty in respect of it or any duty due by its importer is paid. (2) Notwithstanding the provisions of subsection (1)- (a) where the payment of the duty in respect of any scheduled articles has been deferred by the Minister 249 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] or by the Commissioner General in accordance with provisions of section 129, the proper officer shall release the article to the importer. (b) where any scheduled article is, on first importation warehoused in a Government warehouse or bonded warehouse in accordance with the provisions of the customs law, the Commissioner General may, subject to such conditions as he shall impose for the protection of the revenue, authorise the release of the article notwithstanding that the duty thereon has not been paid; and this shall be done only if the Commissioner General is satisfied that at the time of such release the articles is the property of a person who is liable to pay the duty. [s. 132] Entry of scheduled articles and warehousing Acts Nos. 12 of 1976 8 of 1998 s. 14

Section 134Verify source

§ 135Entry of scheduled articles and warehousingProvision

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

135. The provisions of the Customs law relating to the entry and warehousing of goods liable to import duty shall apply mutatis mutandis to the entry and warehousing of scheduled articles under this Act. [s. 133] Duty of an importer Act No. 8 of 1998 s. 14

Section 135Verify source

§ 136Duty of an importerOffence

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

136.–(1) Every importer of a scheduled article shall, as soon as may be practicable after the importation of the article, and not later than the time prescribed in that behalf- (a) furnish to a proper officer in the prescribed form necessary information as may be required concerning the article together with a declaration made; and subscribed by him as to the truth of all particulars contained in such form; (b) fully and immediately answer all relevant questions put to him by a proper officer; (c) produce all consignment notes and all other relevant documents demanded of him by a proper officer; (d) comply with other requirements as may be prescribed. (2) A person who contravenes any of the provisions of this section commits an offence. [s. 134] 250 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Exemption from duty on scheduled articles remaining on board Act No. 8 of 1998 s. 14 Exemption from duty on aircraft lubricants Act No. 8 of 2019 s. 6

Section 136Verify source

§ 137Exemption from duty on scheduled articles remaining on boardProvision

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

137. Scheduled articles remaining on board and exported in the aircraft or vessels in which they are imported, whether as stores or otherwise, shall be exempted from liability to the duty. [s. 135]

Section 137Verify source

§ 138Exemption from duty on aircraft lubricantsProvision

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

138. The importation by or supply of aircraft lubricants to a local operator of air transportation or a designated airline under a Bilateral Air Service Agreement between the government of the United Republic and a foreign government, shall be exempted from liability to pay the duty. [s. 135A] Exemption from duty on articles entered for exportation, etc. Act No. 8 of 1998 s. 14

Section 138Verify source

§ 139Exemption from duty on articles entered for exportation, etcProvision

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.

139. Where any scheduled article is entered under bond- (a) for export, for transhipment or in-transit; or (b) for use as stores for aircraft or vessels, and is proved to the satisfaction of the Commissioner General to have been duly exported or used as such stores, as the case may be, it shall be exempt from liability to the duty. [s. 136] Information and documents Acts Nos. 8 of 1998 s. 14 15 of 2003 s. 22 2 of 2014 s. 20 10 of 2015 s. 168 7 of 2023 s. 9

Section 139Verify source

§ 140141. RepealedRepeal

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

140.–(1) Every manufacturer of the scheduled article or provider of excisable services shall, within twenty one days- (a) of commencing manufacturing of the scheduled article or providing excisable service; or (b) of an article manufactured or excisable service provided by him becoming liable to duty, whichever is the earliest, submit to the Commissioner General a return giving details of the manufactured scheduled articles or excisable service provided by him, its price and all other particulars as may be prescribed. (2) Where a manufacturer of the scheduled article or a provider of excisable service has submitted a return under subsection (l) and any change occurs in any of the facts the particulars of which have been given in the return, the manufacturer or provider shall, within fifteen days following the change, notify the Commissioner General in writing of the change. 251 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (3) Every manufacturer of scheduled article or provider of excisable service shall submit to the Commissioner General a monthly return giving particulars of- (a) the quantity or the number of scheduled articles sold or service rendered by him during one month; and (b) any other matters as may be prescribed. (4) Every return required by subsection (3) shall be submitted not later than the last working day of the month following the month to which the return relates: Provided that, the Commissioner General may, where he is satisfied that it is reasonable so to do, permit the manufacturer or provider to submit his return in respect of any month to which the return relates. Repealed

Section 140Verify source

§ 141RepealedRepeal

Section 141 has been repealed.

141. [Repealed by Act No. 10 of 2015 s.168]. [s. 137] [s. 138] Rate of duty Act No. 8 of 1998 s. 14 Computation of tax Act No. 8 of 1998 s. 14

Section 141Verify source

§ 142Rate of dutyProvision

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.

142.–(1) Subject to the provisions of subsection (2), duty shall be payable at the rate in force at the time the duty becomes due and payable. (2) In any case where the time when the duty becomes due and payable in respect of any scheduled article cannot for any reason be ascertained, the duty shall be payable in respect of any article at the rate in force at the time of the payment of the duty. [s. 139]

Section 142Verify source

§ 143Computation of taxProvision

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.

143.–(1) Where the rate of duty is not expressed as a specified but is expressed as a percentage and if- (a) no indication is given as to the amount to which the percentage relates, or if any indication given is vague or, otherwise indeterminable, the percentage shall be deemed to relate to the taxable value of the scheduled article as determined in the manner provided for in section 144; 252 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (b) the percentage is expressed to be a percentage of any specific amount or of an amount arrived by any calculating expressly provided for, the duty shall be the specified percentage of the amount so calculated. (2) Notwithstanding any provision of this Act to the contrary, in computing the duty payable, if the total amount of the duty computed in respect of a scheduled article or where two or more scheduled articles are imported or sold together in one consignment or lot in respect of the scheduled articles in a consignment or lot- (a) is less than one shilling, no duty shall be charged; (b) exceeds one shilling but is less than one hundred shillings. and includes a fraction of a shilling, the fraction shall be disregarded; (c) exceeds one hundred shillings and includes a fraction, or a shilling, the fraction shall be regarded as a complete shilling. (3) For the purposes of subsection (2), duty shall be computed on all the scheduled listed in a monthly return submitted in accordance with the provisions of subsection (3) of section 140 as if all articles were sold in one consignment or lot, and the provisions of subsection (2) shall apply accordingly. [s. 140]

Section 143Verify source

§ 144Determination of taxable valueProvision

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

144.–(1) The excisable value of a scheduled article shall- (a) in respect of a scheduled article imported, be the value declared and determined in accordance with the provisions of the Customs (Management and Tariff) Act taking into account the import duty payable; (b) in respect of a scheduled article manufactured in the United Republic, be the price which in the opinion of the Commissioner General is the normal price the article would fetch on a sale made by the manufacturer to a buyer at the time when the duty in respect of the scheduled article becomes due. 253 Determination of taxable value Acts Nos. 8 of 1998 s. 14 15 of 2004 s. 17 1 of 2005 (E.A.C.) 16 of 2007 s. 5 Cap. 403 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Cap. 148 (2) The normal price which a scheduled article would fetch on sale made by the manufacturer to a buyer shall be taken to be the price which that article would fetch on such sale in the open market in the United Republic in the ordinary course of business between a manufacturer and a buyer independent of each other, and shall be determined on the following assumptions- (a) that the scheduled article shall be treated as having been delivered to the buyer at the manufacturer’s place of business; (b) that the buyer will bear freight, insurance and other costs, charges and expenses incidental to the sale and the delivery of the article to him; (c) that the seller will bear any duty or tax chargeable in Mainland Tanzania other than the duty payable under this Act and the Value Added Tax Act; (d) where the scheduled article is manufactured in accordance with any patent or invention or is an article to which any registered design or trade mark has been applied, that the price covers the right to use the patent, design or trade mark in respect of the article. (3) For the purposes of subsection (2)- (a) a sale in the open market between a manufacturer and a buyer independent of each other presupposes- (i) that the price is the sole consideration; (ii) that the price is not influenced by any commercial, financial or other relationship, whether by contract or otherwise, between the seller or any person associated in any business with him, other than the relationship created by the sale of the article in question; and (iii) that no part of the proceeds of any subsequent resale, use or disposal of the article shall accrue, either directly or indirectly, to the seller or any person associated in any business with him; (b) “trade mark” includes a trade name and getup. 254 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] (4) For the purpose of this section, two persons shall be deemed to be associated in business with one another if, whether directly or indirectly, either of them has any interest in any business or property of the other, or both have a common interest in any business or property or some other third person has an interest in, any business or property of both of them. (5) Where in the opinion of the Commissioner General, by reason of any fraudulent act or omission of an importer, manufacturer or a buyer, the excisable value of any article is not the same as the excisable value of a similar article imported or manufactured, as the case may be, the Commissioner General may, if he considers it reasonable to do so, assess the excisable value of the article in accordance with principles as he may consider reasonable. (6) Where, in the opinion of the Minister, it is impracticable to determine the normal price within the provisions of subsection (2), the normal price of article, shall be such as the Minister may, after consultation with the Minister responsible for trade, determine, and any such order made by the Minister shall be conclusive proof of the fact that the normal price of the article specified in the order is the price so determined by the Minister. [s. 141]

Section 144Verify source

Part

scheduled article becomes due.

§ 145Ascertainment of taxable value by Commissioner GeneralProvision

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.

145. Where any person is liable to pay duty under this Act in respect of any scheduled article or excisable service but by reason of- (a) his failure to keep proper accounts, records or documents required under or by virtue of this Act, or the incorrectness or inadequacy of accounts, records or documents; or (b) his failure to make any return required under or by virtue of this Act, or delay in making any return or the incorrectness or inadequacy of any return, 255 Ascertainment of taxable value by Commissioner General Acts Nos. 8 of 1998 s. 18 2 of 2014 s. 22 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] the Commissioner General is unable to ascertain the amount of the duty properly payable by him, the Commissioner General may, on such evidence as may be available to him, estimate the amount of duty due, and the estimated amount of duty shall be payable by that person. [s. 142] Duty computed on maximum weight of a category

Section 145Verify source

§ 146Duty computed on maximum weight of a categoryRepeal

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.

146. Where this Act provides that any excisable goods shall be packed in containers according to certain categories of weight, the excise duties on such goods in any such container shall be computed on the maximum specified weight of the category into which such goods fall. Repealed

Section 146Verify source

§ 147RepealedRepeal

This section is repealed.

147. [Repealed by Act No.10 of 2015 s. 168]. [s. 143] [s. 144]2 Effect of alteration in excise duties

Section 147Verify source

§ 148Effect of alteration in excise dutiesRepeal

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

148. Where after any agreement has been entered into for the sale or delivery of any excisable goods at a price inclusive of excise duty, any alteration takes place in the rate or amount of excise duty included before such duty becomes due, in the absence of express written provision to the contrary, the agreement shall have effect as follows- (a) in the event of the alteration being a new or increased duty, the seller, after payment of the new or increased duty, may add the difference caused by the alteration to the agreed price; (b) in the event of the alteration being the abolition or reduction of the duty, the purchaser may deduct the difference caused by the alteration from the agreed price; 2 The repealed section 147 which governed offences for late returns of excise duty was renumbered as such through the revised edition 2008.However; the section was first introduced as section 22 in 2003 through Act No. 15 of 2003, s.23. 256 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Remission, rebate and refund Act No. 11 of 1969 s. 2 (c) any refund or payment of increased duty resulting from the alteration not being finally adopted shall be allowed between the parties, as the case may require. [s. 145]

Section 148Verify source

§ 149Remission, rebate and refundRepeal

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.

149.–(1) Notwithstanding the provisions of section 126 of this Act, the Minister may- (a) by order in the Gazette grant a remission of excise duty payable on such quantities of beer, wine and manufactured tobacco goods which are purchased, prior to delivery by the manufacturer thereof, by or on behalf of the Defence Forces of the United Republic from non-public funds for the personal use of the members of such Forces as may be specified therein; (b) after consultation with the Minister responsible for industries, by order in the Gazette, grant remission of excise duty payable on any goods in respect of which such duty is payable under this Act, if he is satisfied that it is in the public interest so to do. Repealed

Section 149Verify source

§ 150RepealedRepeal

Section 150 is repealed.

150. [Repealed by Act No.1 of 2008 s. 35] [s. 146] [s. 147] Registration of dealers

Section 150Verify source

§ 151Registration of dealersProvision

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.

151.–(1)Where the Commissioner-General is satisfied that- (a) a person is engaged in manufacturing scheduled articles and uses, for the purpose of such manufacture any other scheduled article, whether manufactured locally or imported; (b) a body corporate is engaged in the delivery of a scheduled article, and that it is convenient so to do, the Commissioner- General may, subject to such conditions as he may determine, register such person or, as the case may be, body corporate, as a registered dealer in respect of 257 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] such scheduled products as the Commissioner-General may specify. (2) Where any person is registered as a registered dealer in respect of any scheduled article- (a) it shall be lawful for any person otherwise liable to pay tax under this Act, to sell to the registered dealer the scheduled article in respect of which he is so registered, free of duties, and such person shall not be liable to pay duties due on such article imported by the registered dealer; (b) the registered dealer may acquire the article in respect of which he is registered as a registered dealer from Customs control without payment of tax under this Act. [s. 148] Application for registration Act No. 2 of 2014 s. 23 GNs. Nos. 152 of 1969 152 of 1985

Section 151Verify source

Part

scheduled article in respect of which he is so registered,

§ 152Application for registrationRepeal

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.

152.–(1) Every application for registration as a registered dealer shall be made in the manner prescribed, and shall be submitted to the Commissioner General. (2) Upon registration of any person as a registered dealer the Commissioner General shall issue such person with a certificate of registration. Repealed

Section 152Verify source

§ 153RepealedRepeal

Section 153 is repealed and omitted.

153. [Repealed by Act No. 2 of 2014 s. 24]. Omitted

Section 153Verify source

§ 154156. [Omitted]Provision

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.

154.–156. [Omitted]. [s. 149] [s. 150] [ss. 151–153] 258 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] FIRST SCHEDULE DECLARATION BY OFFICER (Made under section 3) SECOND SCHEDULE TABLE FOR DETERMINING THE ORIGINAL GRAVITY OF WORTS (Made under section 45) [Omitted] [Omitted] 259 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] THIRD SCHEDULE FORM OF WARRANT OF DISTRESS To ...................................................... I, ..................................Commissioner General by virtue of the powers vested in me by the Excise (Management and Tariff) Act, do hereby authorise you to collect and recover the sum of ..................... due for excise duty from ................................................ licensee, having his factory at ..... ........................................ and for the recovery thereof I further authorise that you, with the aid (if necessary) of your assistants and calling to your assistance any police officer (if necessary), which assistance they are hereby required to give, do forthwith levy by distress the said sum together with the costs and charges of and incidental to the taking and keeping of such distress, on the goods, chattels or other distrainable things of the said licensee wherever the same may be found, and on all plant, vessels, vehicles, animals, and other articles used within the United Republic in the manufacture, sale, or distribution, of excisable goods which you may find in any premises or on any lands in the use or possession of the said licensee or of any person on his behalf or in trust for him. And for the purpose of levying such distress you are hereby authorised, if necessary, with such assistance as aforesaid to break open any building or place in the daytime. Given under my hand at ........................ this ........................... day of .............. 20........ ....................................... Commissioner General 260 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] FOURTH SCHEDULE (Made under section 126(1)) GN. No. 478(I) of 2022 8 of 2020 3 of 2021 5 of 2022 9 of 2022 7 of 2023 Acts. Nos. 13 of 2005 6 of 2006 13 of 2008 15 of 2009 15 of 2010 5 of 2011 8 of 2012 4 of 2013 2 of 2014 15 of 2015 2 of 2016 4 of 2017 4 of 2018 6 of 2019 8 of 2019 Heading HS Code No. Description Unit Old Rate New Rate

Section 154Verify source

§ 20Provisions relating to brewing bookProvision

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

20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. --20.09.11.00 --20.09.12.00 --20.09.19.00 --20.09.21.00 --20.09.29.00 --20.09.31.00 --20.09.39.00 --20.09.41.00 --20.09.49.00 --20.09.50.00 --20.09.61.00 --20.09.69.00 --20.09.71.00 --20.09.79.00 --20.09.81.00 --20.09.89.00 --20.09.90.00 Locally produced fruit juices manufactured from domestic fruits under heading 20.09 Other fruit juices under the heading 20.09 ɭ ɭ Tshs. 9.00 per litre Tshs. 9.90 per litre Tshs. 232.00 per litre Tshs. 255.20 per litre

Section 20Verify source

§ 21Notice of brewing may be requiredProvision

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

21.06 Food preparations not elsewhere specified or included -Other 261 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 2106.90.90 --- Imported powdered beer kg 2106.90.90 --- Imported powdered juice kg Tshs 844.00 per/kg Tshs. 1,012.80 per/kg Tshs 232.00 per/kg Tshs. 255.20 per/kg

Section 21Verify source

§ 22Provisions relating to brewingProvision

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

22.02 2201.10.00 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter or flavoured; ice and snow. -Mineral waters and aerated waters Locally produced, bottled Imported, bottled 2201.90.00 -Other Locally produced, bottled Imported, bottled Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non alcoholic beverages, not including fruit vegetable juice of heading 20.09 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Locally produced 2202.10.00 Imported - Other 2202.91.00 -- Non-alcoholic beer Locally produced Imported 262 ɭ ɭ ɭ ɭ ɭ ɭ ɭ ɭ ɭ ɭ Tshs. 58.00 per litre Tshs. 64.05 per litre Tshs. 63.80 per litre Tshs. 70.46 per litre Tshs. 58.00 per litre Tshs. 64.05 per litre Tshs. 63.80 per litre Tshs. 70.46 per litre Tshs. 61.00 per litre Tshs. 61.00 per litre Tshs. 67.10 per litre Tshs. 67.10 per litre Tshs. 561.00 per litre Tshs. 673.20 per litre Tshs. 589.05 per litre Tshs. 706.86 per litre ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 2202.99.00 -- Other Locally produced Imported

Section 22Verify source

§ 22Provisions relating to brewingProvision

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

22.03 Beer made from malt 2203.00.10 ---Stout and porter Made from 100% Locally Grown Barley Made from wholly or partially Imported Barley Imported 2203.00.90 --- Other Made from 100% Locally Grown Barley Made from wholly or partially Imported Barley Imported Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 2204.10.00 - Sparkling wine

Section 22Verify source

§ 22Provisions relating to brewingProvision

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.

22.04 With the domestic grapes content exceeding 75% Other -Other wine; grapes must with fermentation prevented or arrested by the addition of alcohol: -- In containers holding 2 litres or less With the domestic grapes content exceeding 75% Other 2204.21.00 2204.22.00 -- In containers holding more than 2 litres but not more than 10 litres 263 ɭ ɭ l l l l l l ɭ ɭ l l Tshs. 561.00 per litre Tshs. 561.00 per litre Tshs. 589.05 per litre Tshs. 600.00 per litre Tshs. 620.00 per litre Tshs. 620.00 per litre Tshs. 765.00 per litre Tshs.. 918.00 per litre Tshs.

Section 22Verify source

§ 80325.00 perProvision

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

803.25.00 per litre Tshs.. 963.90 per litre Tshs. 620.00 per litre Tshs. 620.00 per litre Tshs. 765.00 per litre Tshs. 918.00 per litre Tshs. 803.25 per litre Tshs. 963.90 per litre Tshs. 200.00 per litre Tshs. 5,600 per litre Tshs. 200.00 per litre Tshs.5,600 per litre ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 803Verify source

§ 22Provisions relating to brewingProvision

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

22.06 With the domestic grapes content exceeding 75% Other 2204.29.00 -- Other With the domestic grapes content exceeding 75% Other 2204.30.00 - Other grape must With the domestic grapes content exceeding 75% other Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 2205.10.00 - In containers holding 2 litres or less With the domestic grapes content exceeding 75% Other 2205.90.00 - Other With the domestic grapes content exceeding 75% other Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.10 --- Cider Locally produced Imported l l l l l l ɭ ɭ l l l 264 Tshs. 200.00 per litre Tshs.5,600 per litre Tshs. 200.00 per litre Tshs. 5,600 per litre Tshs. 2,466.00 per litre Tshs. 5.600 per litre Tshs. 200.00 per litre Tshs. 5,600 per litre Tshs. 2,466.45 per litre Tshs. 5,600 per litre Tshs.2,466.45 per litre Tshs.2,959.74 per litre Tshs.2,466.45 per litre Tshs.2,959.74 per litre ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 2206.00.20 --- Opaque beer (for example Kibuku) Beer made from 100% local unmalted cereals Imported 2206.00.90 ---other Other beverages produced from locally grown fruits such as banana, tomato, rosella, etc other than grapes with domestic content exceeding 75% -Other Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. - Spirits obtained by distilling grape wine or grape marc from locally produced grapes. Other locally produced spirits under this heading Imported spirits under this heading: - Spirits obtained by distilling grape wine or grape marc

Section 22Verify source

§ 22Provisions relating to brewingProvision

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.

22.08 2208.20.00 2208.20.00 2208.30.00 - Whiskies 2208.40.00 - Rum and other spirits obtained by distilling fermented sugar – cane products 2208.50.00 - Gin and Geneva 2208.60.00 - Vodka Locally manufactured ready to drink of not more than 7% Alcohol By Volume (ABV) 265 l l l l l l ɭ ɭ ɭ ɭ ɭ Tshs. 450.00 per litre Tshs. 540.00 per litre Tshs. 61.00 per litre Tshs. 73.20 per litre Tsh.. 450.00 per litre Tshs. 540.00 per litre Tshs. 3,315.00 per litre Tshs. 3,978.00 per litre Tshs. 3,655.05 per litre Tshs. 3,655.05 per litre Tshs. 3,655.05 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 3,655.05 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 2,466.45 per litre ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate Other/Imported 2208.70.00 - Liqueurs and cordials 2208.90.10 - Other: --- Distilled Spirits (e.g. Konyagi, Uganda Waragi) 2208.90.90 ---Other:

Section 22Verify source

§ 24Licensing Authority may direct Act and Regulations not to applySubstitution

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.

24.02 2402.20.10 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco: --- Of length not exceeding 72mm in length including the filter tip Without filter tip and containing domestic tobacco exceeding 75% With filter tip and containing domestic tobacco exceeding 75% Other 2402.20.90 ---Other Without filter tip and containing domestic tobacco exceeding 75% With filter tip and containing domestic tobacco exceeding 75% Other 2402.90.00 -Other Locally manufactured Imported 266 ɭ ɭ mil mil mil mil mil mil kg kg kg Tshs. 4,386.06 per litre Tshs.4,386.06 per litre Tshs. 3,655.05 per litre Tshs. 4,386.06 per litre Tshs. 3,655.05 per litre Tshs. 3,655.05 per litre Tshs. 4,386.06 per litre Tshs. 4,386.06 per litre Tshs. 12,447.00 per mil Tshs. 14,936.40 per mil Tshs. 29,425.00 per mil Tshs. 35,310.00 per mil Tshs. 55,896.75 per mil Tshs. 67,076.10 per mil Tshs. 12,447.00 per mil Tshs. 14,936.40 per mil Tshs. 29,425.00 per mil Tshs. 35,310.00 per mil Tshs. 55,896.75 per mil Tshs. 67,076.10 per mil N/A N/A 30% 30% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 24Verify source

§ 25Distiller’s and rectifier’s warehouseSubstitution

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

25.23 Other manufactured tobacco and manufacture d tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences. -Smoking tobacco, whether or not containing tobacco substitute in any propotion: --Water pipe tobacco specified in Subheading Note 1 to this Chapter Locally manufactured Imported - Other (for example cut rag/ filler) Locally produced containing domestic tobacco exceeding 75% Other/Imported 2403.11.00 2403.19.00 2403.91.00 - Homogenized or Reconstituted tobacco 2403.99.00 -- Other Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. - Portland cement: 2523.21.00 -- White cement, whether or not artificially coloured Locally manufactured Imported 2523.29.00 --Other Locally manufactured Imported 2523.30.00 - Aluminous cement kg kg kg kg kg kg kg kg kg kg kg kg kg kg N/A N/A 30% 30% Tshs. 8,000.00 per kg Tshs. 28,232.40 per kg Tshs. 28,232.40 per kg Tshs. 28,232.40 per kg Tshs. 9,600.00 per kg Tshs. 33,878.88 per kg Tshs. 33,878.88 per kg Tshs. 33,878.88 per kg N/A N/A N/A N/A Tshs. 20 Tshs. 20 Tshs. 20 Tshs. 20 Locally manufactured Kg N/A Tshs. 20 267 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 2523.90.00

Section 25Verify source

§ 27Restriction on other trades by distiller, rectifier or denaturerProvision

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

27.10 2710.12.10 2710.12.20 2710.19.22 2710.19.31 2710.19.41 2710.19.42 Imported - Other hydraulic cements Locally manufactured Imported Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: -- Light oils and preparations: --- Motor Spirit (gasoline) regular --- Motor Spirit (gasoline) premium ---- Illuminating Kerosene (IK) ---- Gas oil (automotive, light, amber for high speed engines) ----Residual fuel oils (marine furnace and similar fuel oils) of kinematic viscosity of 125 centistrokes ----Residual fuel oils (marine furnace and similar fuel oils) of kinematic viscosity of 180 centistrokes 268 kg N/A Tshs. 20 kg kg N/A N/A Tshs. 20 Tshs. 20 ɭ ɭ ɭ ɭ ɭ ɭ Tshs. 379.00 per litre Tshs. 379.00 per litre Tshs. 465.00 per litre Tshs. 255.00 per litre Tshs. 80 per litre Tshs. 80 per litre ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 2710.19.43 ----Residual fuel oils (marine furnace and similar fuel oils) of kinematic viscosity of 280 centistrokes 2710.19.51 Lubricants in liquid form 2710.19.52 Lubricating greases 2710.20.00 -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel and other than waste oils. Petroleum gases and other gaseous hydrocarbons Liquefied 2711.11.00 Natural gas In gaseous state 2711.21.00 Natural gas Perfumes and toilet waters. Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations 3304.10.00 -Lip make-up preparation 3304.20.00 - Eye makeup preparation 3304.30.00 - Manicure or pedicure preparations - other 3304.91.00 -- powders, whether or not compressed 269 ɭ ɭ kg kg kg kg kg kg kg kg kg 2711

Section 27Verify source

§ 33Manufacture of tobaccoProvision

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

33.04 Tshs. 80 per litre Tshs. 669.00 per cubic metre Tshs. 0.79 per kg Tshs. 80 per kg Tshs. 0.45 per cubic feet Tshs. 0.45 per cubic feet 10% 10% 10% 10% 10% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 0% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%

Section 33Verify source

§ 33Manufacture of tobaccoProvision

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

33.07 3304.99.00 -- Others Sunscreen or suntan Other preparations

Section 33Verify source

§ 33Manufacture of tobaccoProvision

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

33.05 Preparations for use on the hair. 3305.10.00 - Shampoo 3305.20.00 - Preparations for permanent waving or straightening 3305.30.00 - Hair lacquers 3305.90.00 - Other Pre-shave, shaving or after shaving preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties. - Pre-shave, shaving or after shave preparations - Personal deodorants and antiperspirants - Perfumed bath salts and other bath preparations - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rights -- Agarbatti and other odoriferous preparations which operate by burning 3307.10.00 3307.20.00 3307.30.00 3307.41.00 3307.49.00 -- Other 3307.90.00 - Other kg kg kg kg kg kg kg kg kg kg kg kg 270 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 33Verify source

§ 34Fortification and mixing of wineProvision

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

34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, fur-skins or other materials, but excluding preparation containing, as basic constituents, 70% or more by weight of petroleum oils or oils obtained from bituminous minerals. -Containing petroleum oils or oils obtained from bituminous minerals 3403.19.00 --Other lubricating oils preparation greases preparation Lubricating preparation s (including cutting-oil preparation s, bolt or nut release preparation s, based on lubricants) and preparation s of a kind used for the oil or grease treatment of textile materials, leather, fur-skin or other materials, but excluding preparation containing, as basic constituents, 70% or more by weight of petroleum oils or oils obtained from bituminous minerals. -Containing petroleum oils or oils obtained from bituminous minerals ɭ kg Tshs. 669.00 per cubic meter Tshs 0.79 per kg 3403.19.00 --Other Lubricating oils preparation Greases preparation 3403.99.00 --Other 271 ɭ kg Tshs. 669.00 per cubic meter Tshs. 735.90 per cubic meter Tshs. 0.79 per kg Tshs. 0.87 per kg ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 34Verify source

§ 39Rates of duties specified in Partner States LegislationProvision

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

39.23 Lubricating oils preparations grease preparations Tubes, pipes and hoses, and fittings thereof (for example, joints, elbows, flanges), of plastics. -Tubes, pipes and hoses, rigid: 3917.21.00 -- Of polymers of ethylene 3917.22.00 -- Of polymers of propylene 3917.23.00 -- Of polymers of vinyl chloride 3917.29.00 -- Of other plastics 3917.31.00 3917.32.00 3917.33.00 - Other tubes, pipes and hoses: -- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa -- Other, not reinforced or otherwise combined with other materials, without fittings -- Other, not reinforced or otherwise combined with other materials, with fittings 3917.39.00 -- Other 3917.40.00 -Fittings Locally manufactured Imported Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics except those solely used by exporters of horticultural products. -Sacks and bags (including cones) 3923.21.00 -- of polymers of ethylene 3923.29.00 -- of other plastics 272 ɭ kg kg kg kg kg kg kg kg kg kg kg kg kg Tshs. 669.00 per cubic meter Tshs. 735.90 per cubic meter Tshs. 0.79 per kg Tshs. 0.87 per kg N/A N/A N/A 10% 50% 50% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 39Verify source

§ 42Excisable goods granted remission liable to duty on disposalProvision

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

42.02 Trunks, suit-cases, vanity cases, executive cases, brief-cases, school satches, spectackle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, pulses, map-cases, cigarette-cases, tobacco- pouches, tool cutlery cases and similar containers, of lether or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper. - Trunks, suit cases, vanity cases, executive cases, school satchels and similar containers; -- with outer surface, of leather or of composition leather -- with outer surface of plastics or of textile materials 4202.11.00 4202.12.00 4202.19.00 -- Other 4202.21.00 4202.22.00 - Handbags, whether or not with shoulder strap, including those without handles: -- with outer surface, of leather or of composition leather -- with outer surface of sheeting of plastics or of textile materials 4202.29.00 -- Other 4202.31.00 4202.32.00 -Articles of a kind normally carried in the pocket or in the handbag: -- with outer surface of leather or of composition leather -- with outer surface of sheeting of plastics or of textile materials 273 u u u u u u kg kg 10% 10% 10% 10% 10% 10% 10% 10% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 42Verify source

§ 42Excisable goods granted remission liable to duty on disposalProvision

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

42.03 4202.39.00 -- Other -Other: 4202.91.00 4202.92.00 -- with outer surface of leather or of composition leather -- with outer surface of sheeting of plastics or of textile materials 4202.99.00 -- other Article of apparel and clothing accessories, of leather or of composition leather 4203.10.00 - Articles of apparel 4203.21.00 - Gloves, mittens and mitts: -- specially designed for use in sports 4203.29.00 -- other 4203.30.00 - belts and bandoliers 4203.40.00 - other clothing accessories

Section 42Verify source

§ 55Ascertainment of duty where wine fortified or mixedProvision

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

55.11 5511.10.00 5511.20.00 Other articles of leather or of composition leather Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. - Of synthetic staple fibres, containing 85% or more by weight of such fibres: Locally manufactured Imported - Of synthetic staple fibres, containing less than 85% by weight of such fibres: Locally manufactured Imported kg kg kg kg kg kg kg kg kg kg kg kg 5511.30.00 - Of artificial staple fibres: kg Locally manufactured Imported N/A N/A N/A N/A N/A N/A 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 274 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 55Verify source

§ 56RepealedRepeal

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

56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. - Of sisal or other textile fibres of the genus Agave: 5607.21.00 -- Binder or baler twine Locally manufactured Imported 5607.29.00 -- Other Locally manufactured Imported -Of polyethylene or polypropylene: 5607.41.00 -- Binder or baler twine Locally manufactured Imported 5607.49.00 -- Other 5607.50.00 Locally manufactured Imported - Of other synthetic fibres (except fishing twine or for manufacture of fishing nets) Locally manufactured Imported 5607.90.00 -- Other

Section 56Verify source

§ 57Interest on overdue tax and paymentProvision

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.

57.01 Locally manufactured Imported Carpets and other floor coverings, knotted, whether or not made up. kg kg kg kg kg kg N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 5701.10.00 - of wool of fine animal hair 5701.90.00 - of other textile materials m2 m2 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 275 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 57Verify source

§ 57Interest on overdue tax and paymentProvision

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

57.02 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs” -“kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs” - floor coverings of coconut fibres (coir) - other, of pile construction, not made up: 5702.10.00 5702.20.00 5702.31.00 -- of wool or fine animal hair 5702.32.00 -- of man-made textile materials 5702.39.00 -- of other textile materials - other, of pile construction, made up: 5702.41.00 -- of wool or fine animal hair 5702.42.00 -- of man-made textile materials 5702.49.00 -- of other textile materials 5702.50.00 - other, not of pile construction, not made up - other, not of pile construction, made up: 5702.91.00 -- of wool or fine animal hair 5702.92.00 -- of man-made textile materials 5702.99.00 -- of other textile materials m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%

Section 57Verify source

§ 57Interest on overdue tax and paymentProvision

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

57.03 Carpets and other textile floor coverings (including turf), tufted, whether or not made up: 5703.10.00 - Of wool or fine animal hair m2 10% 10% - Of nylon or other polyamides: 5703.21.00 --Turf 5703.29.00 --Other m2 m2 10% 10% 10% 10% - Of other man-made textile materials: 276 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 5703.31.00 --Turf 5703.39.00 --Other 5703.90.00 - Of other textile materials m2 m2 m2 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%

Section 57Verify source

§ 57Interest on overdue tax and paymentProvision

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

57.04 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made-up. - Tiles, having a maximum surface area of 0.3 m2 -Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2 5704.10.00 5704.20.00 5704.90.00 - Other

Section 57Verify source

§ 62RebateProvision

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.

62.01 Other carpets and 10% other textile floor coverings, whether or not made up. Men’s or boys’ overcoats, car- coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03. 6101.20.00 - Of cotton 6101.30.00 -Of man-made fibres 6101.90.00 - Of other textile materials Women’s or girls’ overcoats, car-’coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04 6102.10.00 - Of wool or fine animal hair 6102.20.00 - Of cotton 6102.30.00 - of man-made fibres 6102.90.00 - of other textile materials Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind- jackets and similar articles, other than those of heading

Section 62Verify source

§ 62RebateProvision

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

62.03 277 m2 m2 m2 m2 u u u u u u u ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 62Verify source

§ 8543Provision

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

85.43 6201.20.00 - Of wool or fine animal hair 6201.30.00 -Of cotton 6201.40.00 -of man-made fibres 6201.90.00 -of other textile materials Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind- jackets and similar articles, other than those of heading

Section 85Verify source

§ 62RebateProvision

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

62.04. 6202.20.00 - Of wool or fine animal hair 6202.30.00 -Of cotton 6202.40.00 - Of man-made fibres 6202.90.00 -Of other textiles materials Discs, tapes, solid state non- volatile storage devices, “smart card”, and other media for the recording of sound or other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37 of East African Community Common External Tariff, 2022 -Magnetic media --Other (excluding Cards incorporating magnetic stripe) 8523.29.90 ---recorded video and audio tape -Optical media 8523.49.00 -- Recorded DVD, VCD, CD Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. 8543.40.10 ---Electronic cigarettes Locally manufactured Imported 8543.40.90 ---Similar personal electric vaporising devices 278 u u u u u u u u u u u u u u 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% Tshs. 50.00 per unit Tshs. 55.00 per unit Tshs. 50.00 per unit Tshs. 55.00 per unit N/A N/A 30% 30% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate Locally manufactured Imported u u N/A N/A 30% 30%

Section 62Verify source

§ 8702Provision

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

87.02 Motor vehicles for the transport of ten or more persons, including the driver (except HS Code 8702.40.11 and 8702.40.19 and vehicles that use Compressed Natural Gas (CNG) only). - With only compression ignition internal combustion piston engine (diesel or semi- diesel) --- Four wheel drive vehicles for the transport of ten persons: 8702.10.11 ----Unassembled 8702.10.19 ----Other (Assembled) u 10% - With both compression- ignition internal combustion piston engine(diesel or semi- diesel) and electric motor as motors for propulsion: --- Four wheel drive vehicles for the transport of ten persons: 8702.20.11 ----Unassembled 8702.20.19 ----Other (Assembled) u N/A 10% - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion. --- Four wheel drive vehicles for the transport of ten persons: 8702.30.11 ----Unassembled 8702.30.19 ----Other u N/A 10% -Other: ---Four wheel drive vehicles for the transport of ten persons: 8702.90.11 ----Unassembled 8702.90.19 ----Other u 10% 279 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 87Verify source

§ 8703Provision

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

87.03 Motor car and other motor vehicles principally designed for the transport of persons (other than those of heading

Section 87Verify source

§ 8702 of East AfricanProvision

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.

87.02 of East African Community Common External Tariff, 2007), including station wagons and racing cars. -Other vehicles, with spark- ignition internal combustion reciprocating piston engine: --of a cylinder capacity exceeding 1000cc but not exceeding 1500cc: 8703.22.10 ---unassembled 8703.22.90 ---Other (assembled) --of a cylinder capacity exceeding 1500cc but not exceeding 3000cc 8703.23.10 ---unassembled 8703.23.91 ---Other (assembled) ----of a cylinder capacity exceeding 1500cc but not exceeding 2000cc 8703.23.99 ----Other --of a cylinder capacity exceeding 3000cc 8703.24.10 ---Unassembled 8703.24.90 ---Other (assembled) -Other vehicles, with compression ignition internal combustion piston engine (diesel or semi diesel) --of a cylinder capacity not exceeding 1500cc: 8703.31.10 ---unassembled ---Other (assembled): 8703.31.91 ----of cylinder capacity not exceeding 1000cc 8703.31.99 ----Other u u u u u u 280 5% 5% 10% 10% Nil 5% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate --of a cylinder capacity not exceeding 1500cc but does not exceed 2500cc: 8703.32.10 ---unassembled 8703.32.90 ---Other (assembled) 8703.32.91 ----of a cylinder capacity exceeding 1500cc but not exceeding 2000cc 8703.32.99 ----Other --of cylinder capacity exceeding 2500cc: 8703.33.10 ---Unassembled 8703.33.90 --- Other (Assembled): 8703.40.00 8703.50.00 - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power (except HS Code 8703.80.10 and 8703.80.90 and vehicles that use Compressed Natural Gas (CNG) only) --of a cylinder capacity exceeding 1000cc but not exceeding 2000cc: --of a cylinder capacity exceeding 2000cc - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power --of a cylinder capacity exceeding 1000cc but not exceeding 2000cc: --of a cylinder capacity exceeding 2000cc 281 u u u u u u u 5% 10% 10% N/A 5% N/A 10% N/A 5% N/A 10% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 8703.60.00 8703.70.00 - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power --of a cylinder capacity exceeding 1000cc but not exceeding 2000cc: --of a cylinder capacity exceeding 2000cc - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power --of a cylinder capacity exceeding 1000cc but not exceeding 2000cc: --of a cylinder capacity exceeding 2000cc

Section 87Verify source

§ 8802Provision

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.

88.02 -Other 8703.90.90 ---Other 8802.11.00 8802.12.00 8802.20.00 8802.30.00 Other aircraft (for example helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles for private use excluding commercial aircraft -Helicopters (for private use) --Of unladen weight not exceeding 2000kg -of an unladen weight exceeding 2,000 kg -Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg -Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg 282 u u u u u u u u N/A 5% N/A 10% N/A 5% N/A 10% N/A 10% 20% 20% 20% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate

Section 88Verify source

§ 93General penaltyOffence

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

93.02 8802.40.00 8903.11.00 8903.12.00 -Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg but not 15,000 kg Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inflatable (including rigid hull inflatable) boats: -- Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg -- Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 8903.19.00 --Other - Sailboats, other than inflatable, with or without auxiliary motor: -- Of a length not exceeding

Section 93Verify source

§ 7RepealedRepeal

This text classifies motorboats by length for tariff purposes.

7.5 m -- Of a length exceeding 7.5 m but not exceeding 24 m 8903.21.00 8903.22.00 8903.23.00 -- Of a length exceeding 24 m -Motorboats, other than inflatable, not including outboard motorboats: 8903.31.00 8903.32.00 -- Of a length not exceeding

Section 7Verify source

§ 7RepealedRepeal

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

7.5 m -- Of a length exceeding 7.5 m but not exceeding 24m 8903.33.00 -- Of a length exceeding 24 m - Other: 8903.93.00 -- Of a length not exceeding

Section 7Verify source

§ 7RepealedRepeal

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

7.5 m 8903.99.90 --- Other Revolvers and pistols, other than those of heading 93.03 or 93.04 of East African Community Common External Tariff, 2022. u 20% u 20% 20% u u u u u u u u u u 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 9302.00.10 --- Revolvers u 25% 25% 283 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate --- Pistols, single barrel: 9302.00.21 ---- Semi-automatic 9302.00.29 ---- Other 9302.00.30 --- Pistols, multiple barrel u u u 25% 25% 25% 25% 25% 25%

Section 7Verify source

§ 93General penaltyOffence

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

93.03 Other firearms and devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive- bolt humane killers, line throwing guns) 9303.10.00 -muzzle-loading firearms u 25% 25% 25% 25% 25% 25% 25% 25% 25% u u u u u u u u 25% 25% 25% 25% 25% 25% 25% 25% -Other sporting, hunting or target-shooting shotguns, including combination shotgun rifles: ---Shotguns, single barrel: 9303.20.21 ---- Pump-action 9303.20.22 ---- Semi-automatic 9303.20.29 ----Other 9303.20.30 ---Shotguns, multiple barrel, including combination guns - Other sporting, hunting or target-shooting rifles: 9303.30.10 --- Single-shot 9303.30.20 --- Semi-automatic 9303.90.00 -Other

Section 93Verify source

§ 94Vessels liable to forfeitureProvision

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

94.01 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07 of East African Community Common Tariff, 2012 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Swivel seats with variable height adjustment: 284 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 9401.31.00 --Of wood 9401.39.00 --Other - Seats other than garden seats or camping equipment, convertible into beds: 9401.41.00 --Of wood 9401.49.00 --Other - Seats of cane, osier, bamboo or similar materials: 9401.52.00 --Of bamboo 9401.53.00 --Of rattan 9401.59.00 --Other -Other seats, with wooden frames: 9401.61.00 --Upholstered 9401.69.00 --Other - Other seats, with metal frames: 9401.71.00 --upholstered 9401.79.00 --Other 9401.80.00 -Other seats -Parts 9401.91.00 --Of wood 9401.99.00 --Other

Section 94Verify source

§ 94Vessels liable to forfeitureProvision

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

94.03 Other furniture and parts thereof. 9403.10.00 -Metal furniture of a kind used in offices 9403.20.00 -Other metal furniture 9403.30.00 9403.40.00 9403.50.00 -wooden furniture of a kind used in offices -Wooden furniture of a kind used in the kitchen -Wooden furniture of a kind used in the bedroom 9403.60.00 -Other wooden furniture 9403.70.00 -Furniture of plastics -Furniture of other materials, including cane, osier, bamboo or similar materials: 285 u u u u u u u u u u u u u u u u u u u u u 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading HS Code No. Description Unit Old Rate New Rate 9403.82.00 --Of bamboo 9403.83.00 --Of rattan 9403.89.00 --Other -Parts 9403.91.00 --Of wood 9403.99.00 --Other u u u u u 20% 20% 20% 20% 20% 20% 20% 20% 20% 20%

Section 94Verify source

§ 96Procedure on seizureProvision

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

96.14 9614.00.00 Video game consoles and machines, table or parlour games, including printables, billiards, special tables for casino games and automatic bowling equipment, usement machines erated by coins, banknotes, bank cards, tokens or by any other means of payment - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment. Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. u N/A 30% u N/A 30% Heading H.S. Code No. Description Unit New Excise Rate Old Excise Rate

Section 96Verify source

§ 17Application of Part III and sections 18 and 19 to denaturing of spiritsProvision

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.

17.04 1704.10.00 Human hair, unworked, whether or not washed or scoured; waste of human hair. Locally manufactured Imported Sugar confectionary (including white chocolate), not containing cocoa. -chewing gum, whether or not sugar coated Locally produced Imported kg kg kg kg 286 N/A N/A 10% 25% Nil Nil Nil TZS 700.00 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023] Heading H.S. Code No. Description Unit New Excise Rate Old Excise Rate 1704.90.00 - Other locally produced Imported kg kg Nil Nil Nil TZS 700.00

Section 17Verify source

§ 18EntryProvision

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

18.06 1806.31.00 Chocolate and other food preparations containing cocoa -- filled, Chocolate in divided bars etc filled with cocoa and sugar preparation locally produced Imported 1806.32.00 - not filled locally produced Imported 1806.90.00 -Other

Section 18Verify source

§ 19Rooms and plant to be markedProvision

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.

19.05 locally produced Imported Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products kg kg kg kg kg kg Nil Nil Nil Nil Nil Nil Nil Nil Nil TZS 700.00 Nil TZS 700.00 1905.31.00 --Sweet biscuits locally produced Imported kg kg Nil Nil Nil TZS700.00 287 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.

Section 19Verify source

Legislative relationships

8 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

5 instruments

Beer Provisions relating to brewing book Act
Section 19
Commissioner General to require fresh security. (4) Where any bond given under this Act
Section 36
Customs (Management and Tariff) Act
Section 144
Duty Interest on overdue tax and payment Act
Section 56
Fourth Schedule to this Act
Section 126

G–M

1 instrument

Merchant Shipping Act
Section 2

N–S

1 instrument

Part III and sections 18 and 19 to denaturing of spirits Ord. No. 5 of 1959 Act
Section 16

T–Z

1 instrument

Tax Administration Act
Section 120

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The Excise (Management and Tariff) Act, 1952

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8 referenced instruments

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