The Customs (Management and Tariff) Act

1. Aircraft Operations: (1) Any of the following goods which are imported for use by any airline designated under an air services agreement between the Government of Kenya, the Government of Uganda and the Government of Tanzania and a foreign Government- Aircraft, aircraft engines, parts and accessories thereof; air navigational instruments; lighting, radio and radar apparatus and equipment; equipment of a specialised nature for the repair, maintenance and servicing of an aircraft on the ground; specialised aircraft, loading and unloading equipment; ground signs, stairways for boarding aircraft catering stores. (2) Kerosene and aviation spirit imported or purchased before clearance through the Customs solely for use in aircraft engines by any airline under an air services agreement between the Government and foreign government.

2. Containers and Pallets: Boxes, tins, bottles, jars and similar packaging units in which any goods not liable to an ad valorem duty are packed and imported, being ordinary packaging units for the goods contained therein, containers and pallets. (2) Pallets of any material.

3. Deceased Persons’ Effects: Used personal effects, subject to such limitations as the Commissioner General may impose which are not for re-sale and have been the property of a deceased person and have been inherited by or bequeathed to the person to whom they are consigned.

4. Films: (1) Film strips and slides of a scientific, educational or religious nature. (2) Cinematograph films, exposed and developed, of a scientific, technical or educational nature for exhibition free of charge solely to or by scientific or technical societies or in educational institutions, or for exhibition free of charge solely for the purpose of training.

5. Film Projectors: Cinematograph, film strip and slide projectors and epidiascopes imported for use by scientific educational or religious institutions.

6. Fish, Crustaceans and Molluscs: Fish, crustaceans and molluscs, fresh (liver or dead), chilled or frozen, caught and landed by canoes or vessels based in Tanzania. 640 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023]

7. Life Saving Apparatus: Lifebelts, lifebuoys and other saving equipment.

8. Packing and Lagging: Materials for the packing and lagging of industrial machinery, piping and tanks.

9. Passengers’ Baggage: Goods imported by passengers arriving from places outside East Africa, subject to the limitations and conditions specified in the following paragraphs. (1) The goods shall be- (a) the property of, and accompany, the passenger, except as provided in paragraph (7) of this item; (b) for the personal or household use of the passenger in East Africa; (c) of such kinds in such quantities as the proper officer may allow; and (d) retained by the passenger in East Africa and- (i) in the case of a motor vehicle, shall not be disposed of by the passenger in Tanzania; and (ii) in any other case, shall not be disposed of by the passenger in East Africa within two years of the date of importation. (2) The following goods shall not be exempted under this item- (a) alcoholic beverages of all kinds, perfumed spirits and tobacco and manufactures thereof, except as provided in paragraph (6) of this item; (b) fabrics in the piece; (c) motor vehicles, except as provided in paragraph (3) of this item; (d) any trade goods, or goods for sale or disposal to other persons. (3) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person who the proper officer is satisfied is bona fide changing his residence from a place outside to a place within East Africa- (a) wearing apparel; (b) personal and household effects of any kind which were in his personal or household use in his former place of residence; (c) one motor vehicle which the passenger personally has owned and used outside East Africa for at least 12 months (excluding the period of the voyage in the case of shipments). (4) Subject to the provisions of paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported 641 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] as baggage by a person who the proper officer is satisfied is making a temporary visit not exceeding six months to East Africa- (a) non-consumable goods imported for his personal use during his visit which he intends to take out with him when he leaves East Africa at the end of his visit; (b) consumable provisions and non-alcoholic beverages in such quantities and of such kinds as are in the opinion of the proper officer consistent with his visit. (5) Subject to paragraphs (1) and (2) of this item, the following goods may be exempted under this item when imported as baggage by a person who the proper officer is satisfied is a resident of East Africa returning from a visit to any place outside East Africa- (a) wearing apparel; (b) personal and household effects which have been in his personal use or household use, but not including bicycles, cine or still projectors, record players, amplifiers, loudspeakers, gramophones, gramophone records, provisions, sound recording machines, tuners, radio and television receiving sets and radiograms; (c) instruments and tools for his personal use in his profession or trade. (6) Subject to:- (a) paragraph (1) of this item, and subject to subparagraph (b) of this paragraph, import duty shall not be levied on the following goods imported by, and in the possession of a passenger- (i) spirits (including liqueurs) or wine, not exceeding in all one litre; (ii) perfume and toilet water not exceeding in all one half litre of which not more than a quarter may be perfume; (iii) cigarettes, cigars, charoots, cigarillos, tobacco and snuff not exceeding in all 250 gram in weight; (b) these duty free allowances shall be granted to all passengers of seventeen years and over, except such passengers who are returning to East Africa from visits to countries contiguous to East Africa. (7) Subject to paragraphs (1) and (2) of this item, the exemptions granted in accordance with paragraphs (3), (4) and (5) of this item may be allowed in respect of baggage imported within two months of the arrival of the passenger or such further period as the Commissioner General may allow. The import duty and free allowances granted in accordance with paragraph (6) of this item shall not be allowed in respect of goods specified in that paragraph (6) of this item shall not be allowed in respect of goods specified in that paragraph imported in unaccompanied baggage. 642 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023]

11. Protective Apparel, Clothing Accessories and Equipment: Articles of apparel, clothing, accessories and equipment, specially designed for safety or protective purposes in industry or public undertakings, including hospitals, but not including articles of general use; safety belts and crash helmets.

12. Samples and Miscellaneous Articles: Samples and miscellaneous articles not imported as merchandise, which in the opinion of the Commissioner General have no commercial value.

14. Ship and Boat Parts, Accessories and Fittings: Parts designed for ships, boats and canoes and specialised accessories and fitting therefor but not including batteries or sparking plugs.

15. Signs, Name-Plates, Licence Plates and Badges: (1) Warning signs to protect the public from danger or to protect property. (2) Street name-plates, road and traffic signs and signals, road and traffic sign materials. (3) Licence plates and badges, street lighting equipment imported solely for use by a Local Government Authority.

18. Museum Exhibits and Equipment: (1) Museum and natural history exhibits and specimens imported for public museums or for scientific purposes. (2) Museum showcases, display stands, mounting materials and other similar equipment imported for the preparation, storage and display of exhibits in museums approved for the purpose of such importation by the Government.

19. Tombstones and Memorials: Tombstones, memorials and commemorative brasses, engraved with a commemorative inscription to a deceased person, and ornaments for graves.

20. Educational Articles and Materials: Blackboards, blackboard cleaners and blackboard instruments; crayons, lead pencils (but not including propelling pencils and the like), eraser rubbers, rulers (not exceeding 31 cm), compasses, set squares, dividers and similar articles comprising mathematical and 643 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG. THE CUSTOMS (MANAGEMENT AND TARIFF) ACT [CAP. 403 R.E. 2023] science instrument sets; pen-holders, pen nibs other than fountain and stylograph pen nibs, ink wells, not including ink wells in desk sets, writing ink powder.

21. Packing Materials: (1) Greaseproof paper bags designed for the packing of locally produced fats and printed with the names of the local products and the producer thereof. (2) Waxed-ply lined bags designed for the packing of locally produced dried whole milk powder and printed with the name of the local product and the producer thereof. (3) Empty seed packets. (4) Proofed paper for the manufacture of milk containers and printed with the name of the local products and the producer thereof.

24. Repealed by Act No. 9 of 1988 s. 9. 644 ©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.