Customs duties

Requirement

Tanzania – is a member of the East African Community, which became a Customs Union on 1 January 2005 on the implementation of the East African Customs Union Protocol. This protocol provides for a common external tariff (CET), elimination of internal tariffs, rules of origin, anti-dumping measures, a common customs law, and common export promotion schemes.

The import duty rates applicable under the CET are as follows:

Category	Rate (%)
Raw materials, capital goods, agricultural inputs, pure-bred animals, medicines	0
Semi-finished goods	10
Finished final consumer goods	25
Machinery and spare parts imported by licensed mining companies and used in mining activities	0
Machinery, spares, and inputs imported by licensed company for direct use in oil, gas, and geothermal exploration	0

Tanzania is also a member of the Southern African Development Community (SADC). Where goods are subject to a lower rate of duty from another trade bloc, such as the SADC, the lower duty rate applies until such a time as the trading arrangements between the trading blocs are harmonized.

There is also another tax on imported goods.

Infrastructure levy

The ‘infrastructure levy’ applies at the rate of 1.5% of the value of imported goods (cost, insurance, and freight [CIF]). The levy is not applicable for imported goods that have relief or exemption under the East African Community Customs Management Act 2004 (EACCMA 2004), and goods in transit.

M3 solution

This requirement is handled using charges and manual work-around in M3.

Configuration guidelines

Not applicable.