The Port Service Charge Act

This provision says the Act may be cited as the Port Service Charge Act.

Jurisdiction: Tanzania
Instrument: Act or statute
Citation: The Port Service Charge Act
Version: Undated source snapshot
Language: en
Official source: View official record ↗

charge collection monthly return passenger charges passenger transport port charges port services port transit receipt issuance regulatory compliance regulatory exemptions remittance reporting statutory definitions

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This provision says the Act may be cited as the Port Service Charge Act. This section defines key terms used in the Act. Passengers must pay a port service charge when embarking on a ship or ferry at a port in Mainland Tanzania, unless section 4 or another exemption applies. Certain children and passengers are exempt from paying the charge. The Minister may exempt any class of persons from the liability of the charge by order published in the Gazette.

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Provisions of The Port Service Charge Act

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This provision says the Act may be cited as the Port Service Charge Act.

1. This Act may be cited as the Port Service Charge Act. Interpretation
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This section defines key terms used in the Act.

2. In this Act, unless the context otherwise requires- “charge” means the port service charge imposed by section 3; “collection agent” means an agent appointed under section 6; “Minister” means the Minister responsible for finance; “passenger” does not include a member of the crew of the ship concerned, or of another ship owned, operated or managed by the same undertaking as owns, operates or manages the ship concerned, when on duty; “port” means any sea port or inland water port in Mainland Tanzania; “sea transport undertaking” means an undertaking whose business includes the carriage by sea or inland water of passengers for hire or reward; and “ship” includes any vessel used for carriage of passengers. 3 The Port Service Charge Act [CAP. 264 R.E 2019] Imposition of port service charge Acts Nos. 14 of 1992 s.30 25 of 1997 s.34 15 of 2003 s.41 4 of 2014 s.55 Exemptions from charge Act No. 15 of 2003 s.42 Power to make further exemptions Act No. 4 of 2018 s.44 Appointment of agents Act No. 25 of 1997 s.35
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Passengers must pay a port service charge when embarking on a ship or ferry at a port in Mainland Tanzania, unless section 4 or another exemption applies.

3.-(1) Subject to the provisions of section 4 and to any exemption granted under this Act, there shall be paid by every passenger on each occasion on which he embarks on a ship, or a ferry, at a port in Mainland Tanzania- (a) for a journey to destination within or outside the United Republic, a port service charge of one thousand shillings in the case of a resident (b) for a journey to a destination within or outside the United Republic, a port service charge of ten US Dollars or its equivalent in convertible currency in any other case. (2) The charge shall be a debt due to the government and shall be paid prior to embarkation to a collection agent.
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Certain children and passengers are exempt from paying the charge.

4.-(1) There shall be exempt from liability to pay the charge- (a) any child under the age of two years; (b) any passenger embarking at a port at which he is in transit; and (c) any passenger embarking on a ferry which plies at a distance of up to three kilometres from the port. (2) For purposes of subsection (1), a passenger is in transit at a port if he disembarks at such port from a ship and re-embarks on the same ship under the authority of the same ticket issued to him for the journey, prior to such ship’s departure for a port outside the United Republic.
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The Minister may exempt any class of persons from the liability of the charge by order published in the Gazette.

5.-(1) The Minister may, by order published in the Gazette, exempt any class of persons from the liability of the charge. (2) An exemption under this section may be respect of any particular in granted generally or embarkation.
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The Minister may appoint a public officer or other person as an agent to collect the charge, and ship owners or shipping agents operating at a port are treated as collecting agents under the section.

6.-(1) The Minister may appoint any public officer or any other person to be the agent for the collection of the charge. 4 The Port Service Charge Act [CAP. 264 R.E 2019] Collection and payment of charge Acts Nos. 25 of 1997 s.36 8 of 1998 s.50 15 of 2003 s 43 10 of 2015 s.142 8 of 2019 s.11 (2) Every ship owner or shipping agent shall be to be a collecting agent appointed under deemed subsection (1) for the port at which he operates.
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Every agent must collect a charge on ship-travel tickets through a port and then remit the collected amount to the Commissioner General by the last working day of the next month.

7.-(1) Every agent shall collect the charge upon the purchase of a ticket for ship travel through a port to any destination within or outside the United Republic. (2) The amount collected by way of charge shall be remitted to the Commissioner General of the Tanzania Revenue Authority on or before the last working day of the month following the month in which the collections were made. (3) An agent required to collect and remit charge under this section shall, on or before the last working day of the month following the month to which the charge relates, file a monthly return to the Commissioner General in the prescribed form. filing (4) Upon return under subsection (3), the agent shall disclose the amount collected and other particulars as the Commissioner General may require.”; and the monthly (5) Any agent who fails to collect a charge as required by subsection (1) shall be required to remit to the Commissioner General the amount that would have been collected from the passenger. Issue of receipts
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A collection agent who collects the charge must issue a prescribed receipt; if the payer has a journey ticket, the receipt must be attached to the part kept by the passenger.

8. -Every collection agent who collects the charge from a person liable to pay the same, shall- (a) where that person is in possession of a ticket for the journey on which he is embarking, issue and attach to the portion of the ticket which is to be retained by the passenger, a receipt in the prescribed form; and (b) in any other case, issue a receipt in the prescribed form. 5 The Port Service Charge Act [CAP. 264 R.E 2019] Power of restraint or removal Cap.4 s. 8
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If a person who owes the charge refuses or fails to pay, a collection agent or police officer may stop them boarding a ship, order them off the ship, remove them after a reasonable time, and use reasonably necessary force.

9. Where any person liable to pay the charge refuses or neglects to pay the same, the collection agent or any police officer may- (a) restrain that person from embarking on a ship; or (b) if that person has embarked upon a ship, require him to leave the ship, and if the person fails to do so within a reasonable time, remove him from the ship, and in restraining or removing that person, the agent or police officer may use any force which may be reasonably necessary in the circumstances. Repealed Repealed Repealed Regulations
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This section was repealed.

10. Repealed by Act No.10 of 2015 s.143.
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This section was repealed by Act No. 10 of 2015, section 143.

10A. Repealed by Act No.10 of 2015 s.143.
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This section was repealed by Act No. 10 of 2015, section 143.

11. Repealed by Act No.10 of 2015 s.143.
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Short title
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The Minister may make regulations to help carry out the Act, including rules about returns by collection agents.

12. The Minister may make regulations for the better carrying out of this Act, and without prejudice to the generality of the foregoing, for the rendering of returns by collection agents. _____________________________ 6

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The Port Service Charge Act

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