Customs (Dumping and subsidies: Rates) Act

1. This Act may be cited as the Customs (Dumping and Subsidies: Rates) Act. Minister may prescribe rates of duty

2.–(1) The Minister may, by an order published in the Gazette, prescribe the rate of duties of customs which shall be charged. (2) An order made under this section may prescribe a rate or rates of duty by reference to value or to weight or other measure of quantity. Minister may prescribe circumstances in which duty may be imposed

3. Where the Minister makes an order under section 2 prescribing a rate or rates at which duties of customs shall be charged, he may, by the same or any subsequent order published in the Gazette, prescribe the circumstances in which such duty is chargeable or is not chargeable and may make such provisions with regard thereto as may appear to him to be required for the purposes of this Act, and in particular, may- (a) make provisions directing that the duty shall be charged or shall not be charged for any period or periods, whether continuous or not, or without limitation of period, or at different rates for different periods or parts of periods; and (b) make provision, in connection with the commencement, variation or termination of the imposition of a duty, 230 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE CUSTOMS (DUMPING AND SUBSIDIES: RATES) ACT [CAP. 369 R.E. 2023] authorising repayments in respect of duty where it is shown that the conditions prescribed in such order are fulfilled. Rates to be in addition to other rates of duty

4. The rates of duty prescribed by an order made under this Act shall be chargeable in addition to the rates prescribed for any other duty of customs for the time being chargeable. Power to remit Orders made under sections 2 and 3 to be laid before National Assembly.

5.–(1) The Minister may, by order published in the Gazette, remit in whole or in part any duty payable by any person on any goods imported which are chargeable to duty by reason of an order made under this Act if he is satisfied that to do so is in the public interest. (2) Any such remission may apply either to specific instances or generally in respect of goods imported by specific persons or persons of a specified class.

6. Every order made under sections 2 and 3 of this Act shall come into operation on a day to be specified therein, shall be laid before the National Assembly not later than at its next meeting after the order is made, and, if not approved by the National Assembly before the termination of such meeting, shall cease to have effect from the date of such termination, but without prejudice to anything done or suffered while the order was in operation. 231 ©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.