The Customs (Management and Tariff) Act

The Minister may make regulations or an order in the Gazette to set a different payment day for import duty or suspended duty.

The Commissioner-General may refund certain import duty or suspended duty on specified goods, if the conditions are met and the claim is made in time.

The Commissioner-General may abandon a claim for import duty or suspended duty in limited cases, must report the abandonment or remission to the Minister, and the Minister may give final directions.

Import duties, penalties, and other amounts due under the Act may be recovered as civil debts, including by a court certificate process initiated by the Commissioner-General.

The Minister may, by Gazette order, remit all or part of certain suspended or import duties if satisfied it is in the public interest.

If the Minister allows suspended duty or import duty to be paid in instalments, the duty must be paid within 12 months and interest is charged at the Central Bank’s prevailing rate for Government advances.

The Minister may amend the Third Schedule by order in the Gazette, but each such order must be submitted to the National Assembly for approval within 15 days, and unapproved orders expire or stop having effect.

If import duty or suspended duty changes before goods are entered for home consumption, the purchaser may adjust the contract price unless the contract says otherwise in writing.

Articles 3 and 4 of the referenced Protocol apply to Tanzania and have full force of law.

Section 209 was repealed by Act No. 20 of 1978, section 22.

This section is marked as repealed by Act No. 54 of 1969.

This provision states that the Part applies despite Community laws and that no payment is to be made to the Community’s General Fund.

This section says the Part applies despite any Community Act, except where section 214 provides otherwise.

This section defines terms used in this Part, including “customs and excise import duties” and “the Department.”

No Customs and Excise revenue in the United Republic may be used to make payments or contributions to the General Fund of the Community after this Act starts.

This section states that it amends the Customs Management Act and the Excise Management Act.

This provision defines key terms used for customs valuation, including customs value, identical goods, similar goods, produced, and related persons.

Imported goods are generally valued using transaction value, subject to listed conditions and adjustments.

If customs value cannot be determined under paragraph 2, use the transaction value of identical goods exported to Tanzania at about the same time, with adjustments for commercial level, quantity, and transport-related cost differences when supported by evidence; if multiple values apply, use the lowest one.

If imported goods’ customs value cannot be determined under earlier paragraphs, use the transaction value of similar goods, with adjustments for differences in commercial level, quantity, or transport costs, and if more than one value applies, use the lowest.

If the customs value of imported goods cannot be determined under paragraphs 2, 3, and 4, it is determined under paragraph 6 or, if that still does not work, paragraph 7. At the importer’s request and with the proper officer’s approval, that order can be reversed.

This section sets how to calculate the customs value of imported goods using sale prices in Tanzania, with specific deductions and timing rules.

Imported goods are valued using a computed value formula, and a proper officer may verify producer information in another country if notice is given and there is no objection.

If customs value cannot be determined under paragraph 7, it must be determined using reasonable means, the Schedule’s general provisions, and data available in Tanzania; certain valuation bases are not allowed.

When calculating customs value, specified costs and additions must be added to the price actually paid or payable for imported goods.

This section says imported goods must be valued using the customs valuation rules in this Schedule, with the valuation methods applied in sequence and the paragraph 2 method used first when its conditions are met.

If customs value cannot be determined under paragraph 2, it must be determined by moving sequentially through the following paragraphs until one works; paragraph 5 is an exception.

If the importer does not ask to reverse paragraphs 6 and 7, the normal order applies; if the importer does ask but paragraph 7 cannot be used to determine customs value, paragraph 6 is used instead if possible.

If customs value cannot be determined under paragraphs 2 through 7, the provision refers to using generally accepted accounting principles.

This provision defines “generally accepted” in accounting terms.

The proper officer must use information prepared in line with generally accepted accounting principles in Tanzania for this Schedule.

This provision defines “the price actually paid or payable” as the total payment from the buyer to or for the seller’s benefit for imported goods.

Costs of certain buyer activities are not treated as indirect payments to the seller and are not added to the customs value.

Certain charges and costs must be excluded from the customs value if they are separated from the price actually paid or payable for the imported goods.

The provision explains how to treat the price actually paid or payable for imported goods in customs value.

If the sale price depends on an unmeasurable condition or consideration for the goods, the transaction value is not acceptable for customs purposes.

Conditions linked to producing or marketing imported goods should not be used to reject the transaction value.

The text refers to subparagraphs (2) and (3) and mentions different means for accepting a transaction value, but the sentence is incomplete.

When the buyer and seller are related, the customs value is the transaction value if the relationship did not affect the price.

If the proper officer cannot accept the transaction value without more inquiry, the owner may be given an opportunity to provide extra detailed information.

The text explains how to judge whether a value “closely approximates” another value and defines “unrelated buyers” as buyers not related to the seller.

When valuing goods, the proper officer should, if possible, use a sale of identical goods at the same commercial level and in substantially the same quantities.

If a sale is found under one of three conditions, adjustments are made as applicable for quantity factors only, commercial level factors only, or both commercial level and quantity factors.

The term “and/or” is explained as allowing flexibility to use the sales and make necessary adjustments in any one of the three described conditions.

This provision defines “transaction value of imported goods” for paragraph 3.

When adjusting value for different commercial levels or quantities, the adjustment should be based only on clearly demonstrated evidence showing it is reasonable and accurate.

The proper officer must use a comparable sale of similar goods, if possible, when valuing goods.

If a sale falls under any one of three conditions, adjustments are made for quantity factors only, commercial level factors only, or both.

This text defines an expression and explains how the transaction value of similar imported goods is to be understood for paragraph 4.

If an adjustment is needed for differences in commercial levels or quantities, it must be based on clearly demonstrated evidence showing the adjustment is reasonable and accurate.

This provision defines “unit price at which goods are sold in the greatest aggregate quantity.”

The text gives a pricing example showing that larger purchase quantities are associated with different unit prices.

This example says the unit price in the greatest aggregate quantity is determined by the sale with the largest number of units at one price.

This example explains how to identify the unit price linked to the greatest aggregate quantity sold.

A sale in the importing country described here should not be counted when establishing the unit price for paragraph 6.

The deduction for profit and general expenses should generally be determined using information supplied by or for the importer, unless those figures conflict with sales data for similar imported goods in Tanzania.

This provision says “general expenses” include the direct and indirect costs of marketing the goods in question.

Local taxes related to certain sales must be deducted under the referenced paragraph 6 rules, and whether goods are of the same class or kind must be decided case by case based on the circumstances.

For this purpose, the “earliest date” means the date when sales of the imported goods, or similar imported goods, occur in enough quantity to establish the unit price.

Deductions for value added by further processing must be based on objective, quantifiable cost data, with accepted recipes, construction methods, and other industry practices used as the basis for the calculation.

Situations covered by this note must be assessed individually on a case-by-case basis.

Customs value is generally determined using readily available information, and the computed value method is usually limited to related-party cases where costings and later verification can be supplied.

The “cost or value” is to be determined using information supplied by or for the producer, and by reference to the producer’s commercial accounts if those accounts follow generally accepted accounting principles in the country where the goods are produced.

This provision says what counts as “cost or value” for imported goods and how certain related elements are included or excluded when calculating computed value.

The amount for profit and general expenses is determined from information supplied by or for the producer, unless the producer’s figures are inconsistent with usual sales figures for similar goods from the country of exportation.

The amount for profit and general expenses must be treated as a whole.

If an importer asks, the proper officer must tell the importer the source of information, the data used, and the calculations used to determine a computed value, subject to another section.

“General expenses” means the direct and indirect costs of producing and selling goods for export, excluding costs already included under subparagraph (1)(a) of paragraph 7.

Whether goods count as the “same class or kind” is decided case by case, and for paragraph 7 those goods must come from the same country as the goods being valued.

Customs values determined under paragraph 8 should, as far as possible, rely on previously determined customs values.

This provision says valuation methods under paragraph 8 should follow paragraphs 1 to 6, but they may be applied with reasonable flexibility to fit the aims of paragraph 8.

The apportionment of certain elements to imported goods should be done reasonably and in line with generally accepted accounting principles.

This provision gives rules for how to determine the value of an element in different acquisition and use scenarios.

The value determined for an imported item must be apportioned to the imported goods.

An importer may ask the proper officer to apportion the value of a mould across 1,000, 4,000, or 10,000 units in the stated example.

Additions under the referenced subparagraph should be based on objective, quantifiable data.

If buyer-supplied elements were purchased or leased by the buyer, the addition is the purchase or lease cost. No addition is made for public-domain elements except the cost of obtaining copies.

The ease of calculating the values to be added depends on the firm’s structure, management practice, and accounting methods.

A firm in the described situation may make a direct adjustment under the paragraph referred to in the text.

A firm may treat the cost of an outside-Tanzania design centre as an expense without a general overhead allocation in this instance.

The text appears to say that different circumstances affect how allocation should be determined.

If production involves several countries over time, the adjustment is limited to the value actually added outside Tanzania.

Royalties and licence fees referred to in paragraph 9 may include payments for patents, trademarks, and copyrights.

Payments for the right to distribute or resell imported goods are not added to the imported goods’ price if they are not a condition of sale for export to Tanzania.

This text fragment lists the President and the Government, and mentions goods for use by the President.

This section appears to except white petroleum products from a rule involving goods for the Government of Tanzania, but the full rule is unclear from the text provided.

White petroleum is excepted from this provision’s rule on the use of goods for Local Government Authorities.

The provision lists certain goods that corporations within the Community may import or buy before customs clearance if they are for their own use and not for resale or other valuable disposition.

Certain goods for naval vessel personnel and allied armed forces are described as exempt goods.

The section describes diplomatic privilege-related goods that may qualify for special exemption or provision, including official goods and certain household and personal effects.

Machinery, plant, materials, and rolling stock used for certain government or East African Community contracts may be exempt if the use is limited to the contract or the exemption is part of the contract terms.

The text refers to goods for the private use of Boundary or other Special Commissioners and their assistants, while they are executing their duty, and with the prior sanction of the President.

Some school-related items for educational institutions are exempt, except exercise stationery and books, if approved by the Chief Education Officer.

Goods for use by the British Council are covered if they are or will be charged to the Council’s funds, but not if they are for resale or staff personal use.

Goods consigned to the Tanzania Red Cross for free distribution in relief work are subject to conditions the Commissioner-General may impose.

Certain equipment for Missions to Seamen or similar approved organisations is covered by an exemption, but not if it is for resale or consists of consumable stores or provisions.

This provision lists certain goods imported by or for presentation to a religious body for use in religious services.

This section is titled “Youth Associations: Uniforms and appointments for the use of the Boy Scout, Girl Guide or other similar Associations.”

This section is about motor vehicle controls and equipment specially designed for disabled drivers.

Materials and articles specially designed for the educational, scientific, or cultural advancement of blind persons are exempt when used by a Government-approved organisation.

This section refers to goods for the use of the International Red Locust Control Service.

The text describes goods for use as raw materials or machinery in Export Processing Zones, but excludes motor vehicles, spare parts, and consumables.

The section lists aircraft-related goods that, when imported for use by a designated airline, fall within the provision, including engines, parts, radio and radar equipment, ground servicing equipment, stairways, catering stores, kerosene, and aviation spirit.

This section defines containers and pallets to include tins, bottles, boxes, jars, similar packaging units, and pallets of any material.

Used personal effects consigned to a person may be subject to limitations the Commissioner-General imposes, if they are not for resale and belonged to a deceased person and were inherited or bequeathed to the consignee.

The provision lists certain scientific, educational, or religious film materials that are treated specially, including film strips, slides, and some cinematograph films shown free of charge for approved educational or training purposes.

This fragment refers to film projectors, cinematographs, slide projectors, and epidiascopes imported for use by religious, scientific, and educational institutions.

This item covers fresh, chilled, or frozen fish, crustaceans, and molluscs caught and landed by canoes or vessels based in Tanzania.

Section 7 refers to life saving apparatus, including lifebelts, equipment, lifebuoys, and other saving items.

This provision names materials for the packing and lagging of industrial machinery, piping, and tanks.

Passenger baggage imported from outside East Africa can qualify for customs exemptions only if it meets the stated conditions, and some items are excluded or capped.

This section on printed matter is repealed.

The section lists safety or protective apparel, clothing, accessories, and equipment used in industry or public undertakings, including hospitals, and excludes articles of general use.

Samples and miscellaneous articles are treated under this section if they are not imported as merchandise and, in the Commissioner-General’s opinion, have no commercial value.

This provision defines ship, boat, and canoe parts and specialised accessories, but excludes batteries and sparking plugs.

This provision lists signs, name-plates, licence plates, badges, and certain street lighting equipment, including items imported solely for use by a Local Government Authority.

Section 17 is repealed by Act No. 9 of 1988, section 9.

This section concerns museum and natural history exhibits, and equipment for preparing, storing, and displaying exhibits in museums or for scientific purposes.

This section lists memorials, tombstones, commemorative brasses with inscriptions for deceased persons, and ornaments for graves.

This provision lists educational articles and materials, including specified stationery and science instruments, with several exclusions and size/type limits.

This section lists specific types of packing materials, including certain paper bags, milk powder bags, seed packets, and proofed paper for milk containers.

This section has been repealed.