The Value Added Tax Act

8. An import of goods given, otherwise than for the purposes of sale, as an unconditional gift to the State. An import of baggage or personal effects exempt from customs duty under the Fifth Schedule of the East African Customs Management Act, 2004. An import of goods including containers, if the goods have been exported and then returned to Mainland Tanzania by any person without being subjected to any process of manufacture or adaptation and without a permanent change of ownership, but not if at the time when the goods were exported, they were the subject of a supply that was zero-rated under this Act or under the repealed Value Added Tax Act. An import of goods shipped or conveyed to United Republic for transshipment or conveyance to any other country. An import of goods made available free of charge by a foreign government or an international institution with a view to assisting the economic development United Republic. An import of food, clothing and shoes donated to non-profit organisation for free distribution to orphanage or schools for children with special needs in Mainland Tanzania. Import of goods by non-profit organisation for the provision of emergency and disaster relief, and where such goods are capital goods, the goods shall be handled to the National Disaster Committee upon overtion, completion or diminishing of the disaster. An import of goods by the religious organisation for the provision of health, education, water, religious services in circumstances that, if services are supplied- (a) without fee, charge or any other consideration in a form of fees; or (b) on payment of any consideration, the fees or charges does not exceed fifty percent of the fair market value. 375 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE VALUE ADDED TAX ACT [CAP. 148 R.E. 2023] Item No. Description

21. An import of goods that is exempt under an agreement entered into between the Government of the United Republic and an international agency listed under the Diplomatic and Consular Immunities and Privileges Act, Cap. 356. An import of goods by a registered and licensed explorer or prospector for the exclusive use in oil, gas or mineral exploration or prospection activities to the extent that those goods are eligible for relief from customs duties under the East African Customs Management Act, 2004. An import of railway locomotive, wagons, tramways and their parts and accessories by a registered railways company, corporation or authority. An import of fire fighting vehicles by the Government. An import of laboratory equipment and reagents by education institution registered by the Ministry responsible for education to be used solely for educational purpose. An import of CNG plants equipments, natural gas pipes, transportation and distribution pipes, CNG storage cascades, CNG special transportation vehicles, natural gas metering equipments, CNG refueling of filling, gas receiving units, flare gas system, condensate tanks and leading facility, system piping and pipe rack, condensate stabiliser by a natural gas distributor. Firefighting equipment. An import of machinery of HS Codes 8479.20.00, 8438.60.00, 8421.29.00, 8419.89.00 by a local manufacturer of vegetable oils for exclusive use in manufacturing vegetable oil in Mainland Tanzania. An import of machinery of HS Code 8444.00.00, 8445.11.00, 8445.12.00, 8445.13.00, 8445.19.00, 8445.20.00, 8445.30.00, 8445.40.00, 8445.90.00, 8446.10.00, 8446.21.00, 8446.29.00, 8446.30.00, 84.47, 8448.11.00, 8448.19.00, 8449.00.00, 8451.40.00 or 8451.50.00 by a local manufacturer of textiles for exclusive use in manufacturing of textiles in Mainland Tanzania. An import of machinery of Chapter 84 and Moulds by a local manufacturer of pharmaceutical for exclusive use in manufacturing pharmaceutical products in Mainland Tanzania. An import of machinery of HS Code 8438.50.00 and 8453.10.00 by a local manufacturer of hides and skins; and a registered abattoir for exclusive use of skinning, dehiding and leather processing in Mainland Tanzania duly certified by the Ministry responsible for livestock or fishery Import of ambulance of HS Code 8703.90.10 by a registered health facility other than a pharmacy, health laboratory or diagnostic centre. An import of refrigerated containers of HS Code 8418.69.90 by a person engaged in horticulture for exclusive use in horticulture in Mainland Tanzania. 376 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE VALUE ADDED TAX ACT [CAP. 148 R.E. 2023] Item No. Description

30. An import of grain drying equipment of HS Code 8419.34.00 by a person engaged in agriculture for exclusive use in agriculture in Mainland Tanzania. An import of aircraft lubricants, airline tickets, brochures, leaflet, calendars, diaries, headed papers and airline uniforms engraved or printed or marked with the airline logo imported by a designated airline under a Bilateral Air Services Agreement between the Government of United Republic and a foreign government. An import of cold rooms of HS Code 9406.10.20, 9406.20.20, 9406.90.20 and refrigerated truck of HS Codes 8704.21.90; 8704.22.90, 8704.23.90, 8704.31.90, 8704.32.90, 8704.90.90 by a person engaged in livestock, fishery or agriculture duly certified by the Ministry responsible for livestock, fishery or agriculture. An import of Contactless Smart Cards and Consumables of HS Code 8523.52.00 by the National Identification Authority. An import of raw materials of HS Code 2528.00.00, 2710.99.00, 3505.20.00 and equipment and machineries of Chapters 84 and 85 to be solely and directly used in manufacturing of fertilisers duly certified by the Ministry responsible for industries. An import of soil testing equipment of HS Code 9031.80.00, 9027.81.00 and 9027.89.00 as certified by the Ministry responsible for agriculture An import of moisture meter of HS Code 9031.80.00, rain gauge for weather stations of HS Code 9015.80.00, PH meters of HS Code 9031.80.00 tissue culture equipment of HS Code 8419.89.00 and tension meters of HS Code 9031.80.00 as certified by the Ministry responsible for agriculture. An import of meteorological equipment and machinery by the Tanzania Meteorological Authority. An import of raw materials of HS Code7208.39.00, 3810.90.00, 3401.19.00, 7904.00.00, 4016.93.00, 8481.10.00 and 8309.90.90 by a manufacturer of gas cylinders upon signing a performance agreement with the Government of the United Republic 377 ©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.