The Excise (Management and Tariff) Act

This Act may be cited as the Excise (Management and Tariff) Act.

This section defines terms used in the Act, including items like aircraft, beer, bonded warehouse, brewer, and Commissioner-General.

This section was repealed.

The Excise must have a seal and a flag; the flag must distinguish Excise service vessels from other vessels.

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

Officers’ general attendance hours are prescribed. If someone wants an officer outside those hours, they must apply on the prescribed form to the proper officer and pay prescribed fees, and the request must not be unreasonably refused.

The text says Section 7 is repealed, and it also states that a licence is required to manufacture excisable goods.

A person may not manufacture excisable goods unless licensed by the Licensing Authority.

The National Assembly may designate the Licensing Authority by resolution; until then, the Tanzania Revenue Authority is treated as the Licensing Authority.

Licences to manufacture excisable goods are applied for through the Commissioner-General, who forwards them to the Licensing Authority; licences may be granted or refused, and a licensed factory must be used only as authorised.

A licensee may ask the Licensing Authority to transfer a licence, move a factory, or seek approval to make another class of excisable goods, and the authority may refuse without giving reasons.

The Licensing Authority may revoke, suspend, or stop renewal of a licence for listed misconduct or factory-related risks, and the Commissioner-General must immediately notify the licensee.

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

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

Licensees must keep excise records at the factory, make prescribed entries in them, submit required returns, and leave records available for inspection.

A person may not denature spirits for sale unless licensed, and denaturing for sale must follow the prescribed formula.

Part III and sections 18 and 19 apply to denaturing of spirits, and section 10(5) does not stop a licensed distiller from denaturing spirits he manufactured.

Licensees must register factory buildings and plant before starting manufacture, follow any required updates, and not use or alter them contrary to the registered entry without permission.

Licensees must label certain rooms and plant items as required, and add progressive numbers when more than one is used for the same purpose, unless the Commissioner-General allows otherwise.

Brewers must keep a brewing book at the factory, keep it available for inspection, and make several timed entries in it; the book must not be altered. The proper officer must deliver the book and may copy entries.

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

Brewers must remove worts in the customary brewing order within the premises where brewing began.

Brewers must declare the original gravity of beer before bottling, packing, or moving it to another brewery or licensed premises, in the form the proper officer requires. False declarations can be an offence.

The Licensing Authority may exempt a person from specified provisions about spirits manufacturing if conditions are met. If the person breaks the direction or its conditions, they commit an offence and the related plant, spirits, and materials may be forfeited.

Distillers and rectifiers may set up approved warehouses for certain spirits, and may store those spirits there without paying duty if the approval and entry requirements are met.

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

A distiller, rectifier, or denaturer may only do their own trade in the factory unless the Commissioner-General gives written permission and may attach conditions.

Only a distiller or rectifier may keep or use a still unless the Commissioner-General permits it.

The Commissioner-General may set the quantities and conditions for storing certain rectified or compounded spirits in a bonded warehouse for export or for use as aircraft or vessel stores. Home-use delivery is only allowed with the Commissioner-General’s written permission and any conditions imposed.

Excisable goods, except beer and spirits, must be moved to the stock room immediately after manufacture and kept there until delivery under the excise laws.

Most licensees must keep a stock book, record excisable goods daily, and send a monthly transcript to the Commissioner-General; the proper officer may inspect the book and copy entries.

If a proper officer takes stock in a licensee’s factory and the licensee cannot account for excisable goods or has excess stock, the duty becomes immediately payable, the excess goods may be forfeited, and the licensee may commit an offence unless the deficiency or excess is satisfactorily explained.

Tobacco licensees must keep specified operations records, balance them monthly, and cannot sell tobacco not liable to duty unless the Commissioner-General permits it.

A wine manufacturer may mix duty-free spirits with wine, and may also mix imported wine that has had full customs duty paid, subject to prescribed conditions and limits.

The Commissioner-General may require a person to provide security and may refuse to issue a licence until that security is given.

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

A surety is treated as the principal debtor for bond purposes, and the Commissioner-General may require fresh security if certain events happen to the surety.

If a bond’s conditions are not complied with, the Commissioner-General may bring enforcement proceedings; producing the bond can entitle the Commissioner-General to judgment unless the other party proves compliance, non-execution, release, or full satisfaction.

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

If goods move from one Partner State to another and the excise rates differ, the duty difference must be collected or refunded as prescribed.

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

If excisable goods that received a remission, rebate, or refund are later used or sold inconsistently with that purpose, duty becomes payable and the goods may be forfeited if duty is not paid.

If a brewer wants to transfer beer in bulk to another brewery or licensed premises for bottling or packing, the Commissioner-General may require security for the transfer and may refuse the transfer until that security is given.

Beer duty must be paid at the rate set by the Excise Tariff Act of the appropriate Partner State, subject to the excise laws.

If the proper officer finds the wort’s original gravity is at least five degrees above the recorded or previously ascertained figure, it is treated as a fresh brewing and charged with duty accordingly.

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

Duty on spirits becomes payable when the spirits are delivered, with the rate fixed at the time of delivery.

Excise duty on spirits from a distillery is calculated by comparing the estimated proof spirits from wort and wash with the spirits and feints actually produced, and any excess becomes payable immediately.

This section sets the method for measuring the strength, weight, or volume of spirits and lets the Authority make regulations on the measuring method.

If an account of spirits shows an excess or a deficiency, the distiller, rectifier, denaturer, or relevant person commits an offence and must pay a fine; any duty on a deficiency is also due immediately. The Commissioner-General may restore forfeited spirits or allow reasonable losses.

This section sets how duty and duty refunds are calculated for compounded spirits in a bonded warehouse.

The licensee must pay excise duty on excisable goods other than beer and spirits when it becomes due, unless remission or rebate applies; the Commissioner-General may allow payment to be deferred until a date no later than the 21st day of the following month.

When calculating the duty on cigarettes, deduct from the gross weight the amount the Commissioner-General authorises for paper and other non-tobacco materials used in manufacture.

Duty is charged on fortified wine at the rate for wine, based on the gross quantity of the mixture delivered from the stock room.

If tax or tax penalties stay unpaid after the due date, interest is payable to the Commissioner General; the Commissioner may also remit interest for good cause, and unpaid tax refunds also attract interest.

Section 58 was repealed.

Excise duties, remissions, and rebates based on a specified quantity are treated as applying in the same proportion to larger or smaller quantities, unless another excise law says otherwise.

The proper officer may remit excise duty on excisable goods if the stated conditions are met, and a claim for remission must be made in the prescribed manner within 12 months after the duty becomes due.

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

The proper officer may refund duty in some cases, but the claimant must file the refund claim in the prescribed manner within 12 months after the duty was paid.

The proper officer may remit or refund duty on certain spirits, subject to the excise laws.

The Commissioner-General may remit duty on spirits if the Excise laws and another tax law allow remission in those circumstances.

The proper officer may grant remission, rebate, or refund of beer duty if the beer has become spoilt or unfit for use, or was returned to the brewer as spoilt or unfit.

Section 66 is repealed.

A licensee’s act may be done by an authorised agent, but the agent must meet the stated conditions and may have to show written authority to the proper officer.

A duly authorised agent acting for a licensee is treated as the licensee and is personally liable for duties on the excisable goods and for acts the licensee must perform; the licensee remains liable too.

A licensee can be held liable for acts and declarations of a duly authorised agent, and may be prosecuted for offences the agent commits in relation to the goods. The licensee cannot be sentenced to imprisonment for that offence unless the licensee actually consented.

Officers on duty may enter, patrol, and pass freely along most premises, except dwelling-houses and buildings. Officers in charge of certain aircraft, vessels, or vehicles used to prevent excise evasion may move and keep them as they consider necessary for that purpose.

An officer may enter certain premises, inspect and copy records, seize evidence, question people, and take samples when acting under the excise laws.

An officer may secure factory buildings, rooms, places, receptacles, plant, and excisable goods or materials in the course of duty. Anyone who, without authority, interferes with a lock, seal, mark, or other fastening placed by an officer commits an offence.

This section was repealed.

Section 75 is repealed.

Section 76 is repealed.

In proceedings for a breach of the Act, the burden is on the accused person or a claimant for seized goods to prove certain facts about manufacture, use, lawful movement, seizure, and analyst or chemist certificates.

Section 77 has been repealed.

Section 78 was repealed.

Section 79 is repealed.

Section 80 is marked as repealed.

A person who handles certain spirits or distillery materials in the listed prohibited ways commits an offence and can be fined, imprisoned, or both.

Section 82 was repealed by Act No.10 of 2015 s.168.

Section 83 is repealed.

This section was repealed.

Section 85 has been repealed.

This section was repealed by Act No. 10 of 2015, section 168.

Section 87 is repealed.

Section 88 is repealed by Act No. 10 of 2015, s.168.

Section 89 was repealed.

Section 90 is repealed.

Some vessels, vehicles, animals, and related gear used to carry forfeitable excisable goods can themselves be forfeited; for larger aircraft or vessels, the master may be fined and the craft may be detained.

Officers and police officers may seize items liable to forfeiture, seized items must be taken to an Excise office, police station, or other secure place, and the Commissioner-General may release seized items before proceedings begin if the Authority approves.

After a seizure, the officer must usually give written notice to the owner or master within one month, while the owner may claim the seized thing in writing to the Commissioner-General within one month in some cases.

If someone is prosecuted for an offence under the Act and property is liable to forfeiture, a conviction automatically counts as condemnation of that property. If the person is acquitted, the court may order the property released or condemned.

If a claim notice is given, the Commissioner-General may require the claimant to sue within two months or start condemnation proceedings; otherwise the thing must be released, or forfeited if the claimant does not proceed.

If property is condemned under this Act, it is forfeited and the Commissioner-General may sell, destroy, or otherwise dispose of it; the condemnation is final subject to appeal and section 98.

If something has been seized under the Act, the Authority may order it released and returned to the person taken from or to the owner, on any conditions it thinks fit.

Section 99 is repealed.

This section lets actions be brought against the Commissioner-General or an officer for loss or damage caused by an officer’s wilful or negligent act, and says the Commissioner-General can sue or be sued in that name.

This section was repealed.

This section sets evidentiary rules for proceedings under the Act, including who must prove certain facts and what documents count as prima facie evidence.

Section 103 is repealed.

This section is repealed by Act No. 10 of 2015, section 168.

Witnesses for the prosecution, the Commissioner-General, and officers testifying in proceedings cannot be compelled to disclose certain confidential or excise-related information.

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

Any officer may appear and prosecute a prosecution before a resident magistrate court for an offence under this Act.

Section 108 is repealed by Act No.10 of 2015 s.168.

Section 109 was repealed by Act No. 10 of 2015, section 168.

Section 110 is repealed.

Section 111 is repealed.

Section 112 is repealed.

Declarations may be made before specified officials, and certain signed documents can be treated as signed in the required presence if a qualifying witness is used.

Section 114 is repealed.

The owner of excisable goods must carry out, or pay for, required removal and preparation operations, and must do the preparation in the manner the proper officer requires.

The proper officer may take samples of goods at any time for purposes the Commissioner-General considers necessary, and the samples must be disposed of and accounted for as the Commissioner-General directs.

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

The Commissioner-General may give rewards to officers or other persons who help arrest someone, seize something, or secure a conviction under this Act.

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

The Commissioner-General may require certain vehicles carrying excisable goods (other than beer) to the stock room to be licensed.

The Commissioner-General may, in a special case, waive all or part of a requirement imposed on a licensee under this Act.

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

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

This provision sets excise duty rates for listed goods and services, including certain imports, and gives the Minister power to change the Fourth Schedule by Gazette order.

This section says when excise duty becomes due and who must pay it for different kinds of goods and services.

Duty payable under this Act must be paid to the Commissioner-General or a person acting on the Commissioner-General’s behalf.

The Minister and the Commissioner-General may allow duty payment to be deferred in specified cases.

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

Re-imported scheduled articles may be relieved from duty if they were exported before and no drawback or refund was paid or returned; if processing abroad increased excisable value, duty applies to the increase.

Excise duty must not be levied more than once for the same scheduled article, subject to section 129.

Scheduled articles are subject to customs control, and a proper officer may examine them; no one may interfere with them except with a proper officer’s consent or as allowed by the Act.

Scheduled articles must be imported only in prescribed ways and placed with customs until the duty is paid, unless a deferred-payment or warehouse-based release rule applies.

The Customs law rules on entry and warehousing of goods liable to import duty apply, with necessary changes, to scheduled articles under this Act.

Importers of scheduled articles must promptly give information, answer questions, produce documents, and follow any prescribed requirements when asked by a proper officer.

Aircraft lubricants imported or supplied to certain airlines under a bilateral air service agreement are exempt from duty.

Scheduled articles can be exempt from duty if they remain on board and are exported in the same aircraft or vessel they were imported in.

Scheduled articles entered under bond for export, transhipment, transit, or as aircraft/vessel stores are exempt from duty if the Commissioner-General is satisfied they were duly exported or used as stores.

Manufacturers of scheduled articles and providers of excisable services must file returns with the Commissioner-General, update changes within 15 days, and submit monthly returns by the next month’s last working day unless permitted otherwise.

Section 138 is marked as repealed.

Duty is payable at the rate in force when it becomes due; if that time cannot be ascertained, the rate at payment time applies.

This section explains how to calculate duty when the rate is given as a percentage and how to round small duty amounts.

This section sets how to determine the excisable value of a scheduled article, including different rules for imports and locally manufactured articles.

If the Commissioner-General cannot work out the duty properly payable because records or returns are missing or inadequate, the Commissioner-General may estimate the duty and the person must pay the estimate.

If excisable goods must be packed by weight category, the excise duty is calculated using the category’s maximum specified weight.

Section 144 is repealed.

If excise duty changes before it becomes due on a sale or delivery contract that includes excise duty in the price, the seller may add a new or higher duty to the price and the purchaser may deduct a lower or abolished duty from the price, unless the contract says otherwise in writing.

The Minister may, by Gazette order, grant remission of excise duty in the two situations described in this section.

The Commissioner-General may register certain persons or bodies corporate as registered dealers for scheduled articles, subject to conditions. Registered dealers may acquire the registered article from Customs control without paying tax, and others may sell it to them free of duties.

An application to register as a registered dealer must follow the prescribed manner and be submitted to the Commissioner-General. If registration is granted, the Commissioner-General must issue a certificate of registration.

Section 150 was repealed by Act No. 2 of 2014, section 24.

This section defines “goods,” “industry,” “registered dealer,” and “registered dealer certificate.”

The form authorizes the Commissioner-General to recover unpaid excise duty by distress and, if needed, to use assistants, request police help, and break open a building or place in the daytime.

This excerpt is the start of the Fourth Schedule and shows a table for excise rates, including old and new excise rate columns.

The text lists excise rates for human hair: 10% for locally manufactured goods and 25% for imported goods.

The text lists tariff headings for fruit juices, including locally manufactured juices from domestic fruit under heading 20.09.

The provision lists tariff amounts per litre for bottled mineral water, aerated water, and other bottled water categories, with different rates for locally produced and imported products.

This provision lists tariff items for fruit and vegetable juice, sweetened or flavoured waters, non-alcoholic beer, and other related goods, including locally produced and imported categories.

This section lists rates per litre for beer made from malt, including stout and porter, for locally produced and imported products.

This provision lists excise tariff items for certain wine and grape-must products, including a rate for sparkling wine with domestic grapes content exceeding 75%.

This tariff line sets excise amounts per litre for certain vermouth and other grape wines, including a lower rate where domestic grapes content exceeds 75%.

This provision lists excise duty rates per litre for several beverages, including cider, opaque beer, and other fermented or fruit-based drinks.

The text appears to state a rate of Tshs 3,315.00 per litre for a beverage/alcohol item, but the wording is fragmented.

This provision lists two amounts: Tshs. 450.00 per litre and Tshs. 3,315.00 per litre.

The provision lists a rate of Tshs 3,655.05 per litre for several spirits products.

This tariff item lists excise rates for cigars, cheroots, cigarillos, and cigarettes/tobacco products.

This schedule sets excise rates for listed tobacco products.

This table sets excise/tariff amounts for certain tobacco products, including a rate of Tshs 28,232.4 per kg.

This section lists excise tariff rates for specified petroleum products and natural gas items.

This provision lists tariff items for perfumes, toilet waters, beauty and make-up preparations, skin-care preparations, and related products, with 10% rates shown for several listed subcategories.

This provision lists tariff lines and rates for certain hair products, including shampoo, preparations for permanent waving or straightening, hair lacquers, and other items.

The text lists tariff codes and descriptions for certain cosmetic and toilet preparations, with a 10% rate shown for the listed items.

This provision lists excise tariff items for certain lubricating preparations and sets specific rates for them.

This tariff line lists plastic fittings and shows a 10% rate for imported items.

The provision lists a 50% duty rate for certain plastic sacks and bags.

The tariff lines shown in this section set a 10% rate for the listed goods, including certain containers, handbags, rucksacks, and similar articles.

This provision lists tariff classifications for certain leather articles of apparel and clothing accessories, with a 10% rate shown for one listed item.

Tariff line for other articles of leather, measured by kilogram.

The provision lists tariff items for carpets and other floor coverings and shows a 10% rate for the specified subheadings.

This text lists tariff classifications for certain textile carpets and floor coverings, with a 10% rate shown for the listed items.

The text lists tariff headings for certain textile products and shows a 10% rate for other carpets and other floor textile coverings.

This section lists a 10% tariff rate for the specified textile headings and subheadings.

The table sets 10% and 25% rates for the listed wigs and hair-related goods.

This provision describes certain recording media, including discs, tapes, solid-state non-storage devices, smart cards, and similar media, with some exclusions.

A tariff line sets Tshs 50.00 per unit tape for recorded video and audio on optical media.

This provision lists excise duty rates for recorded DVDs/VCDs/CDs and for several kinds of motor vehicles, with rates varying by engine size, engine type, and whether the vehicle is assembled or unassembled.

This tariff entry lists certain aircraft, yachts, boats, and canoes with a 20% rate.

This section lists tariff classifications for certain firearms and other arms under headings 93.03 and 93.04.

This entry lists tariff items for imported seats and parts of seats.

This text identifies a tariff item for other imported furniture and metal office furniture parts.

Lists tariff codes for certain wooden furniture used in offices, kitchens, and bedrooms.

This tariff provision lists certain furniture goods and assigns a 20% rate to them.