The Value Added Tax Act

The text begins a description of an import of goods, but it is incomplete.

Jurisdiction: Tanzania
Instrument: Act or statute
Citation: The Value Added Tax Act
Version: Undated source snapshot
Language: en
Official source: View official record ↗

VAT exemptions aviation customs education exploration goods exemption government procurement health import import relief imports manufacturing non-profit imports rail transport relief supplies religious services textiles value added tax

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About this statute

The text begins a description of an import of goods, but it is incomplete. This provision lists several categories of imports that are exempt, including certain baggage or personal effects, returned goods meeting specified conditions, goods for transshipment, and aid goods from foreign governments or international institutions. Certain imports by non-profit and religious organisations are described as eligible when used for specified charitable, relief, or service purposes, with conditions on free distribution, disaster relief handling, and pricing. Some imports of goods are exempt if they fall under an agreement between the Government of the United Republic and a listed international agency. A registered and licensed explorer or prospector may import goods for exclusive use in oil, gas, or mineral exploration or prospection if the goods qualify for customs-duty relief under the East African Customs Management Act, 2004.

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Provisions of The Value Added Tax Act

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The text begins a description of an import of goods, but it is incomplete.

1. Description An import of goods given, otherwise than for the purposes
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This provision lists several categories of imports that are exempt, including certain baggage or personal effects, returned goods meeting specified conditions, goods for transshipment, and aid goods from foreign governments or international institutions.

5. 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. 87 The Value Added Tax Act [CAP.148 R.E. 2019]
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Certain imports by non-profit and religious organisations are described as eligible when used for specified charitable, relief, or service purposes, with conditions on free distribution, disaster relief handling, and pricing.

8. 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.
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Some imports of goods are exempt if they fall under an agreement between the Government of the United Republic and a listed international agency.

9. 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.
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A registered and licensed explorer or prospector may import goods for exclusive use in oil, gas, or mineral exploration or prospection if the goods qualify for customs-duty relief under the East African Customs Management Act, 2004.

10. 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.
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Payment and collection of value added tax on imports
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This provision refers to imports of aircraft, aircraft engines, or parts by a local air transport operator.

11. An import of aircraft, aircraft engine or parts by a local operator of air transportation.
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Subject matters and subcategories of supply
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This provision refers to imports of railway locomotives, wagons, tramways, and their parts and accessories by a registered railways company, corporation, or authority.

12. An import of railway locomotive, wagons, tramways and their parts and accessories by a registered railways company, corporation or authority.
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This provision refers to an import of fire fighting vehicles by the Government.

13. An import of fire fighting vehicles by the Government.
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15. When value added tax becomes payable
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Imports of laboratory equipment and reagents by a registered education institution, when used only for educational purposes, are covered by this provision.

14. An import of laboratory equipment and reagents by education institution registered by the Ministry responsible for education to be used solely for educational purpose.
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When value added tax becomes payable
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This provision refers to imports of specified gas-sector equipment and materials by a natural gas distributor.

15. 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 stabilizer by a natural gas distributor.
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This provision refers to imports of specified machinery used exclusively to manufacture vegetable oil in Mainland Tanzania.

17. An import of machinery of HS Codes 8479.20.00, local 8438.60.00, manufacturer of vegetable oils for exclusive use in manufacturing vegetable oil in Mainland Tanzania. 8421.29.00, 8419.89.00 by a 88 The Value Added Tax Act [CAP.148 R.E. 2019]
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This provision concerns imports of specified machinery HS codes by local textile manufacturers for use only in textile manufacturing in Mainland Tanzania.

18. An 8445.12.00, 8445.30.00, 8445.13.00, 8445.40.00, import of machinery of HS Code 8444.00.00, 8445.19.00, 8445.11.00, 8445.20.00, 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.
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This provision concerns imports of Chapter 84 machinery by local pharmaceutical manufacturers for exclusive use in making pharmaceutical products in Mainland Tanzania.

19. An import of machinery of Chapter 84 by a local manufacturer of pharmaceutical for exclusive use in manufacturing pharmaceutical products in Mainland Tanzania.
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This section exempts certain imports: machinery for a local hides-and-skins manufacturer using it only to make leather in Mainland Tanzania, and ambulances for registered health facilities that are not pharmacies, health laboratories, or diagnostic centres.

20. An import of machinery of HS Code 8453.10.00 by a local manufacturer of hides and skins for exclusive use in manufacturing leather in Mainland Tanzania. Import of ambulance of HS Code 8703.90.10 by a registered health facility other than a pharmacy, health laboratory or diagnostic centre.
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Section 22 is titled “Revenue Stamps of HS Code 4907.00.90.”

22. Revenue Stamps of HS Code 4907.00.90
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This section labels electronic cash register goods under code 8470.50.00.

23. Electronic cash register Code 8470.50.00 ________________________________ Cap. 4 s. 8 89

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The Value Added Tax Act

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