The Imports Control Act
This Act may be cited as the Imports Control Act.
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About this statute
This Act may be cited as the Imports Control Act. This section defines key terms used in the Act, including Controller, goods, import, import licence, Minister, open general licence, and sales-controlled goods. The Minister may appoint an Imports Controller, and the Imports Controller may appoint Assistant Imports Controllers. The Controller may also delegate, revoke, or vary powers, duties, and functions to Assistant Imports Controllers, but delegation does not remove the Controller’s own authority. A person must not import goods, or do acts intended to lead to importation, unless they have a valid import licence; the section does not apply where an open general licence authorises the importation. The Controller may authorize imports of any class of goods through an open general licence, which must be published in the Gazette and may include conditions set by the Controller.
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Provisions of The Imports Control Act
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- 1 Verify source ↗
Short title
This Act may be cited as the Imports Control Act.
1. This Act may be cited as the Imports Control Act. - 2 Verify source ↗
3. Appointment of Imports Controller and Assistant Controllers
This section defines key terms used in the Act, including Controller, goods, import, import licence, Minister, open general licence, and sales-controlled goods.
2. In this Act, unless the context otherwise requires- “Controller” means the person appointed by the President to be the Imports Controller under section 3 of this Act and includes his duly authorised representative; “Defence Regulations” means the Defence (Import and Export Control) Regulations, 1943, as amended from time to time; “goods” includes all kinds of movable or personal property, including animals; “import” with its grammatical variations and cognate expressions means to bring goods or cause goods to be brought into or within Tanzania by sea, air or land; “import licence” means an import licence issued or deemed to have been issued under the provisions of section 7 of this Act; “Minister” means the Minister responsible for Finance; 72 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023] Appointment of Imports Controller and Assistant Controllers GN. No. 259 of 1971 Prohibition of importation of goods except under import licence Open general licence “open general licence” means an open general licence issued or deemed to have been issued under the provisions of section 5 of this Act; “sales-controlled goods” means any goods declared to be sales-controlled goods under section 18(1) of this Act. - 3 Verify source ↗
Appointment of Imports Controller and Assistant Controllers
The Minister may appoint an Imports Controller, and the Imports Controller may appoint Assistant Imports Controllers. The Controller may also delegate, revoke, or vary powers, duties, and functions to Assistant Imports Controllers, but delegation does not remove the Controller’s own authority.
3.–(1) The Minister may appoint an Imports Controller, and the Imports Controller may appoint Assistant Imports Controllers for the purposes of this Act. (2) The Controller may delegate to any Assistant Imports Controller all or any of his powers, duties and functions under this Act either generally or in any area of Tanzania during any times or for any purposes which the Controller may direct, and may at any time revoke or vary such delegation: Provided that no delegation shall be deemed to divest the Controller of all or any of his powers, duties or functions, and he may continue to exercise the powers, duties or functions, notwithstanding the delegation. - 4 Verify source ↗
Prohibition of importation of goods except under import licence
A person must not import goods, or do acts intended to lead to importation, unless they have a valid import licence; the section does not apply where an open general licence authorises the importation.
4. Subject to the provisions of this Act, it shall be an offence against this Act for any person to import any goods, or to do any act with intent that any goods are imported, unless he is in possession of a valid licence, hereinafter referred to as an “import licence”, issued or deemed to have been issued by the Controller under the provisions of section 7 authorising the importation of the goods: Provided that the provisions of this section shall not apply if the importation of the goods has been authorised by an open general licence issued or deemed to have been issued by the Controller under the provisions of section 5. - 5 Verify source ↗
Open general licence
The Controller may authorize imports of any class of goods through an open general licence, which must be published in the Gazette and may include conditions set by the Controller.
5.–(1) The Controller may authorise the importation of any class of goods by the issue of an open general licence which shall be published in the Gazette and have effect from the date of the publication, an open general licence shall be subject to conditions, if any, as the Controller may in his discretion impose. 73 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023] (2) Any open general licence lawfully issued under the provisions of the Defence Regulations and in force immediately prior to the commencement of this Act shall, notwithstanding the expiry or revocation of the said Defence Regulations, for the period for which it is expressed to be in force, unless previously cancelled under section 10, be deemed to be an open general licence issued by the Controller under the provisions of this section. Application for import licence - 6 Verify source ↗
Application for import licence
An import licence application must be in the required form and include the particulars the Controller directs.
6. An application for an import licence shall be in the form and shall contain the particulars which the Controller may direct. Issue of import licence Ords. Nos. 10 of 1951 s. 3; 51 of 1958 s. 3; Act No. 10 of 1973 s. 12 - 7 Verify source ↗
8. Validity of licence
The Controller may refuse or issue import licences, and may attach conditions to them.
7.–(1) Subject to the provisions of section 10, the Controller upon receipt of an application for the issue of an import licence may in his discretion- (a) refuse to issue an import licence; (b) issue an import licence for any period and subject to conditions, if any, which may be specified by the Controller in the import licence, and, without prejudice to the generality of the preceding provisions, the Controller may impose all or any of the following conditions that any goods thereby authorised to be imported- (i) shall not exceed the value specified in the import licence; (ii) shall originate in any country or countries which may be specified in the import licence; (iii) shall enter Tanzania on direct consignment from any country or countries specified in the import licence; or (iv) shall not become the property of any person having an interest in the said goods contrary to any law. (2) An import licence shall be in the form which the Controller may direct. 74 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023] (3) An import licence lawfully issued under the provisions of the Defence Regulations and in force immediately prior to the commencement of this Act shall, notwithstanding the expiry or revocation of the said Defence Regulations, but subject to the provisions of section 16, for the period for which it is expressed to be in force, unless previously cancelled under section 10, be deemed to be an import licence issued by the Controller under the provisions of this section. (4) For the avoidance of doubts it is hereby declared that nothing in this Act shall be construed as preventing the Controller from issuing a valid import licence in respect of any goods at any time after their shipment and before clearance through customs. - 8 Verify source ↗
Validity of licence
An import licence or open general licence is valid only for the period the Controller specifies, subject to section 16, and it becomes null and void after that period ends.
8. Subject to the provisions of section 16, an import licence or an open general licence shall be valid for the period which the Controller may specify in the licence, and after expiry of that period shall be null and void: Provided that, on application made within the period for which an import licence is valid the Controller may extend that period by endorsement of the import licence. - 9 Verify source ↗
Extension of licence in particular cases
The Controller must not refuse to extend an import licence for up to three months if the holder satisfies the Controller before expiry and the stated order or shipment condition is met.
9. Subject to the provisions of section 16, the Controller shall not refuse to extend the period of validity of an import licence under the provisions of section 8 for a period not exceeding three months if, before the licence would otherwise expire, the holder of the licence satisfies the Controller- (a) that a firm order was placed for the goods specified in the licence at least thirty days before the date of the expiry; or (b) where the order was placed within such thirty days as aforesaid, that the goods have already been shipped to Tanzania. - 10 Verify source ↗
Cancellation of licence
The Controller may cancel open general licences or import licences, and must cancel a licence if an offence under the Act was committed in relation to it or its obtaining.
10. The Controller may at any time in his absolute discretion cancel any open general licence or any import licence and 75 Validity of licence Ord. No. 10 of 1951 s. 4 Extension of licence in particular cases Act No. 10 of 1973 s. 13 Cancellation of licence Act No. 10 of 1973 s. 14 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023] shall cancel that licence in respect of which or the obtaining of which an offence against this Act has been committed: Provided that the Controller shall not, save where section 16 applies, refuse to issue a new import licence authorising the importation within three months of any goods the importation of which had been authorised by an import licence or open general licence so cancelled for any reason other than an offence under this Act, in any case where the prospective importer of the goods applies for a new licence within one month of the cancellation of the import licence or open general licence, and satisfies the Controller- (a) that a firm order was placed for the goods at least thirty days before the date of such cancellation; or (b) where the order was placed within thirty days as aforesaid, that the goods have already been shipped to Mainland Tanzania. - 11 Verify source ↗
Production of import licence
An import licence must be produced with the customs import entry when the goods are imported, unless an open general licence applies or the goods may be imported without a licence.
11.–(1) A valid import licence shall be produced with the customs import entry at the time and place of the importation of the goods to which the licence relates: Provided that the provisions of this subsection shall not apply if the importation of the goods has been authorised by an open general licence, or in the case of any goods permitted to be imported without an import licence. (2) The Commissioner of Customs or any officer acting on his behalf shall be entitled to refuse to permit the importation of any goods in relation to which production of an import licence is required by this section unless the licence is produced along with the customs import entry for those goods and no liability at law shall attach to the Commissioner or any customs officer by reason of any that refusal. Production of import licence Offence not to comply with conditions of licence - 12 Verify source ↗
Offence not to comply with conditions of licence
A person commits an offence if they break or fail to follow conditions attached to import authorisation under an import licence or open general licence.
12. A person who contravenes or fails to comply with any conditions subject to which the importation of goods is authorised by an import licence or by an open general licence commits an offence. 76 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023] False information - 13 Verify source ↗
False information
A person applying for a licence under this Act must not make false declarations or statements, or produce false, altered, or tampered documents.
13. A person who for the purpose of obtaining any licence under this Act- (a) makes any declaration or statement which is false in any material particular; or (b) produces any document which is false in any material particular or has not been given by the person by whom it purports to have been given or has been in any way altered or tampered with, without prejudice to any liability imposed by any other law, commits an offence against this Act unless he proves that he had taken all reasonable steps to ascertain the truth of the declarations or statements made by him or contained in any document so produced or to satisfy himself of the genuineness of any such document. Prohibition against transfer of licence - 14 Verify source ↗
Prohibition against transfer of licence
A holder of an import licence must not transfer or assign it to anyone else unless the Controller has given previous written permission.
14. A holder of any import licence who, except with the previous written permission of the Controller, transfers or assigns the licence to any other person commits an offence against this Act. Prohibition of imports GN. No. 259 of 1971 - 15 Verify source ↗
Prohibition of imports
The Minister may issue Gazette orders to prohibit or restrict imports of goods into Tanzania, and anyone who imports or tries to import goods in breach of such an order commits an offence.
15.–(1) The Minister may by order published in the Gazette prohibit or restrict by means of any conditions and limitations which may be specified in the order the importation into Tanzania of any goods or class or description of goods therein set forth either generally or from any specified country or place or from any person or class of persons. (2) Where the importation of any goods or class or description of goods is prohibited or restricted by any order made under this section, any person who imports or attempts to import those goods into Tanzania in contravention of the said order or any provision of it commits an offence against this Act. Import licence does not authorise importation of prohibited goods - 16 Verify source ↗
17. Cases in which import licence is not required
An import licence does not authorise importing goods if their importation is prohibited or restricted under this Act or any other law in Mainland Tanzania.
16. An import licence issued under this Act shall not authorise the importation of any goods the importation of which is prohibited or restricted by any provision made in or under 77 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023] Cases in which import licence is not required Act No. 10 of 1973 s. 15 Declaration of sales controlled goods GN. No. 259 of 1971 Act No. 5 of 1972 s. 27 Powers of entry Ord. No. 10 of 1951 s. 5 this Act or under any other law for the time being in force in Mainland Tanzania. - 17 Verify source ↗
Cases in which import licence is not required
Import licences are not required for goods imported in transit or for transshipment, and the President may allow other goods to be imported without a licence by notice.
17. Notwithstanding the other provisions of this Act, no import licence shall be required in respect of the importation of the following goods: (a) goods imported in transit or for transshipment; (b) any other goods which the President may by notice published in the Gazette or in such other manner as he may consider necessary to bring the matter to the notice of the public permit to be imported without an import licence. - 18 Verify source ↗
Declaration of sales controlled goods
The Minister can declare imported goods to be sales-controlled goods, and selling or disposing of those goods without a Controller-issued permit is an offence.
18.–(1) The Minister may, by order published in the Gazette declare any goods imported or to be imported to be sales- controlled goods for the purposes of this Act. (2) A person who sells or otherwise disposes of any sales- controlled goods imported into Tanzania on or after the date of the publication of an order under subsection (1) of this section otherwise than in accordance with a permit issued by the Controller, commits an offence against this Act. (3) A permit under subsection (2) of this section may be issued subject to such conditions as the Controller may in his discretion impose. - 19 Verify source ↗
Powers of entry
Certain customs and police কর্মকর্তারা may enter premises and inspect goods and import documents if they reasonably suspect an offence and the goods are stored there; dwelling houses need a warrant unless the owner or occupier is present.
19.–(1) Subject to the provisions of subsection (2) and subsection (3) of this section the Imports Controller, any Assistant Imports Controller, or any police officer of or above the rank of Assistant Inspector if he has reasonable cause to believe that an offence under this Act has been committed in respect of any goods and that those goods are stored upon any premises, may, notwithstanding the provisions of any other law, enter upon the premises for the purpose of ascertaining whether or not those goods are on the said premises and inspecting the goods and any documents relating to the importation of those goods. 78 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023] Penalty Offence committed by company, firm, etc Directions by Imports Controller (2) A dwelling house shall not be entered without a warrant except in the presence of the owner or occupier. (3) A person who obstructs or hinders the Imports Controller or any other person lawfully exercising any power conferred by subsection (1) of this section commits an offence. - 20 Verify source ↗
Penalty
A person convicted of an offence under this Act can be fined up to ten thousand shillings, imprisoned for up to two years, or both; the court may also order forfeiture of related goods to the Government.
20.–(1) A person who commits an offence under this Act shall, on conviction be liable to a fine not exceeding ten thousand shillings or a term of imprisonment not exceeding two years or to both. (2) Where any person is convicted of an offence under this Act, it shall be lawful for the court which convicts him to order that any goods to which the conviction relates shall be forfeited to the Government. - 21 Verify source ↗
Offence committed by company, firm, etc
If a company, firm, or similar association commits an offence under the Act, its directors, officers, partners, and relevant managers can be prosecuted and punished too, unless the offence happened without their knowledge, consent, or connivance.
21. Where an offence under this Act is committed by a company or firm or other association of individuals, every director and officer of the company, every partner and officer of the firm and every person concerned in the management of the affairs of that association, shall severally be liable to be prosecuted and punished for the offence in like manner as if he had himself committed the offence, unless the act or omission constituting the offence took place without his knowledge, consent or connivance. - 22 Verify source ↗
Directions by Imports Controller
The Imports Controller may notify affected persons of certain appointments, directions, notices, orders, or permissions by Gazette notice or another method the Controller considers necessary.
22. An appointment, direction, notice, order or permission which the Imports Controller is authorised to make or give under this Act may, in the absence of any express provision, be communicated to the persons affected thereby, by notice published in the Gazette or in any other manner which the Imports Controller may consider necessary to bring the same to the notice of that person. 79 ©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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