The Port Service Charge Act

This section says the Act may be cited as the Port Service Charge Act.

Jurisdiction: Tanzania
Instrument: Act or statute
Citation: The Port Service Charge Act
Version: Undated source snapshot
Language: en
Official source: View official record ↗

charge collection charge exemptions exemptions government orders monthly reporting passenger charges passenger transit payment remittance port operations ports receipting regulations returns transport transport charges transport fees

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About this statute

This section says the Act may be cited as the Port Service Charge Act. This section defines key terms used in the Act, including charge, collection agent, Minister, passenger, port, sea transport undertaking, and ship. Passengers who embark on a ship or ferry at a port in Mainland Tanzania must pay a port service charge, unless an exemption applies. Some children and certain passengers are exempt from liability to pay the charge. The Minister may exempt classes of persons from the charge by Gazette order, and the exemption can be general or limited to a particular embarkation.

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Provisions of The Port Service Charge Act

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1
Short title
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This section says the Act may be cited as the Port Service Charge Act.

1. This Act may be cited as the Port Service Charge Act. Interpretation
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3
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This section defines key terms used in the Act, including charge, collection agent, Minister, passenger, port, sea transport undertaking, and ship.

2. In this Act, unless the context requires otherwise- “charge” means the port service charge imposed by section 3; “collection agent” means an agent appointed under section 6; “Minister” means the Minister responsible for finance; “passenger” does not include a member of the crew of the ship concerned, or of another ship owned, operated or managed by the same undertaking as owns, operates or manages the ship concerned, when on duty; “port” means any sea port or inland water port in Mainland Tanzania; “sea transport undertaking” means an undertaking whose business includes the carriage by sea or inland water of passengers for hire or reward; and “ship” includes any vessel used for carriage of passengers. 522 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PORT SERVICE CHARGE ACT [CAP. 264 R.E. 2023] Imposition of port service charge Acts Nos. 12 of 1979 s.13 14 of 1992 s.30 25 of 1997 s.34 15 of 2003 s.41 4 of 2014 s.55
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4. Exemptions from charge
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Passengers who embark on a ship or ferry at a port in Mainland Tanzania must pay a port service charge, unless an exemption applies.

3.–(1) Subject to the provisions of section 4 and to any exemption granted under this Act, there shall be paid by every passenger on each occasion on which he embarks on a ship, or a ferry, at a port in Mainland Tanzania- (a) for a journey to destination within or outside the United Republic, a port service charge of one thousand shillings in the case of a resident; (b) for a journey to a destination within or outside the United Republic, a port service charge of ten US Dollars or its equivalent in convertible currency in any other case. (2) The charge shall be a debt due to the government and shall be paid prior to embarkation to a collection agent. Exemptions from charge Act No. 15 of 2003 s.42
4
Exemptions from charge
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Some children and certain passengers are exempt from liability to pay the charge.

4.–(1) There shall be exempt from liability to pay the charge- (a) any child under the age of two years; (b) any passenger embarking at a port at which he is in transit; and (c) any passenger embarking on a ferry which plies at a distance of up to three kilometres from the port. (2) For purposes of subsection (1), a passenger is in transit at a port if he disembarks at such port from a ship and re-embarks on the same ship under the authority of the same ticket issued to him for the journey, prior to such ship’s departure for a port outside the United Republic. Power to make further exemptions Act No. 4 of 2018 s.44 Appointment of agents Act No. 25 of 1997 s.35
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Power to make further exemptions
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The Minister may exempt classes of persons from the charge by Gazette order, and the exemption can be general or limited to a particular embarkation.

5.–(1) The Minister may, by order published in the Gazette, exempt any class of persons from the liability of the charge. (2) An exemption under this section may be granted generally or in respect of any particular embarkation.
6
Appointment of agents
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The Minister may appoint a public officer or other person to collect the charge, and ship owners or shipping agents are treated as collecting agents for the port where they operate.

6.–(1) The Minister may appoint any public officer or any other person to be the agent for the collection of the charge. (2) Every ship owner or shipping agent shall be deemed to be a collecting agent appointed under subsection (1) for the port at which he operates. 523 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PORT SERVICE CHARGE ACT [CAP. 264 R.E. 2023] Collection and payment of charge Acts Nos. 25 of 1997 s.36 8 of 1998 s.50 15 of 2003 s.43 10 of 2015 s.142 8 of 2019 s.11
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Collection and payment of charge
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Agents must collect the charge on certain ship-travel tickets and remit it, with monthly reporting, to the Commissioner General of the Tanzania Revenue Authority.

7.–(1) Every agent shall collect the charge upon the purchase of a ticket for ship travel through a port to any destination within or outside the United Republic. (2) The amount collected by way of charge shall be remitted to the Commissioner General of the Tanzania Revenue Authority on or before the last working day of the month following the month in which the collections were made. (3) An agent required to collect and remit charge under this section shall, on or before the last working day of the month following the month to which the charge relates, file a monthly return to the Commissioner General of Tanzania Revenue Authority in the prescribed form. (4) Upon filing the monthly return under subsection (3), the agent shall disclose the amount collected and other particulars as the Commissioner General of Tanzania Revenue Authority may require. (5) Any agent who fails to collect a charge as required by subsection (1) shall be required to remit to the Commissioner General of Tanzania Revenue Authority the amount that would, have been collected from the passenger. Issue of receipts
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9. Power of restraint or removal
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Every collection agent must give a receipt in the prescribed form when collecting a charge, and if the passenger has a ticket for the journey, attach the receipt to the part of the ticket kept by the passenger.

8.-Every collection agent who collects the charge from a person liable to pay the same, shall- (a) where that person is in possession of a ticket for the journey on which he is embarking, issue and attach to the portion of the ticket which is to be retained by the passenger, a receipt in the prescribed form; and (b) in any other case, issue a receipt in the prescribed form. Power of restraint or removal
9
Power of restraint or removal
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If a person liable to pay the charge refuses or neglects to pay, a collection agent or police officer may stop the person from boarding a ship, require the person to leave a ship, and use reasonably necessary force to do so.

9. Where any person liable to pay the charge refuses or neglects to pay the same, the collection agent or any police officer may- (a) restrain that person from embarking on a ship; or (b) if that person has embarked upon a ship, require him to leave the ship, and if the person fails to do so within a reasonable time, may remove him from the ship, 524 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE PORT SERVICE CHARGE ACT [CAP. 264 R.E. 2023] and in restraining or removing that person, the agent or police officer may use any force which may be reasonably necessary in the circumstances. Repealed 10-12. [Repealed by Act No.10 of 2015 s. 143.] [ss. 10, 10A and 11] Regulations
13
Regulations
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The Minister may make regulations to carry out the Act, including rules about returns by collection agents.

13. The Minister may make regulations for the better carrying out of this Act, and without prejudice to the generality of the foregoing, for the rendering of returns by collection agents. [s. 12] 525 ©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.

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The Port Service Charge Act

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