Duties and Tax Exemption
Emergency Response:
[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
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WCO (World Customs Organization) member |
Yes 07 Jun 64 |
Annex J-5 Revised Kyoto Convention |
No |
OCHA Model Agreement |
No |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
Yes, 01 Jan 95 |
Exemption Regular Regime (Non-Emergency Response):
On 16 December 2004, the East African Legislative Assembly enacted the newer East African Community Customs Management Act, 2004. The purpose of this Act is to govern the administration of the East African Customs Union (newly launched on 01 January 2005), covering all legal, administrative and operational matters, including the exemption regime.
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
All United Nations and its specialized agencies, commonwealth High Commissions, foreign embassies, consulates or diplomatic missions and NGO’s are exempted from duty & taxes on the importation of items for their purposes. However, there are exemption procedures which must be adhered to by the agency. |
Non-Governmental Organizations |
NGOs are exempted from Import Duty and Excise Duty on Excisable Products (With Exception to Excise Duty on Aged Motor Vehicles beyond eight (8) years from the date of Manufacture. VAT is payable on Importations by NGOs, with exception to a scenario where a particular NGO has a signed performance agreement by the United Republic of Tanzania on implementation of a particular project. |
Exemption Certificate Application Procedure:
Duties and Taxes Exemption Application Procedure |
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Generalities (include a list of necessary documentation) |
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All imports will normally be cleared from customs on presentation of the following documents, please note that not all of the following documents may be required.
VAT Act, 2014 (R.E 2017) for VAT exemption in case of the project implemented by the beneficiary. |
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Process to be followed (step by step or flowchart) |
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The Process to clear and forward transit traffic as follows:
NB: TAX EXEMPTION PROCEDURE IS NOT APPLICABLE FOR TRANSIT GOODS |
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Refund to diplomats, international bodies Act No. 4 of 2018 s.68 |
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85.-(1) The Commissioner General may refund part or all of the input tax incurred on an acquisition or import by- (a) a public international organization, a foreign government, or other person prescribed by regulations, to the extent that the person is entitled to exemption from value added tax under an international assistance agreement; (b) a person to the extent that such person is entitled to exemption for value added tax under the Vienna Convention on Diplomatic Relations or under any other international treaty or convention having force of law in United Republic, or under recognised principles of international law; or (c) a diplomatic or consular mission of a foreign country established in Mainland Tanzania, relating to transactions concluded for the official purposes of such mission. |
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APPLICATION FOR UTILIZATION OF VAT RELIEF GRANTED UNDER THE THIRD SCHEDULE TO THE VALUE ADDED TAX ACT CAP 148(EXCLUDING DIPLOMATS/DIPLOMATIC MISSIONS) |
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https://www.foreign.go.tz/services/category/services-for-diplomats
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VALUE ADDED TAX (VAT) General Observations:
6. PROCEDURE FOR OBTAINING TAX REFUND AND RELIEF Missions and personnel will get tax refund from Tanzania Revenue Authority, once per month with the approval of the Protocol Department of the Ministry of Foreign Affairs and International Cooperation. In effecting duty free purchases, Diplomatic Missions and their non - Tanzania personnel are required to fill in PRO 6 forms available from the Ministry of Foreign Affairs. Tanzanian citizens employed in International Organizations in the professional category as officers or advisers are exempted from paying customs duties. Such personnel should also use the PRO 6 forms for clearance of articles they import when goods are allowed to be imported free of customs duties as explained above; they are also exempt from other indirect taxes collected on importation, e.g., Value added tax and excise duty. The exemption from customs duty and excise duty also applies to goods which are purchased in tax free customs warehouse or other bonded warehouses (these goods are usually imported by importing agents or companies). In such case, VAT is refunded upon application. The PRO 6 form shall contain the following information: -
Country of purchase. If the goods are to be received by a person other than the head of the mission or consulate, the letter is to sign the application, as required by the customs, in acknowledgement of having seen it. After establishing the consignee’s entitlement to immunity from taxation and having regard with the principle of reciprocity, if applicable, the Ministry for Foreign Affairs stamps its seal of approval directly on the application form, after which it is returned to the applicant together with two copies of the list of goods. When a mission takes the goods from a provision depot for its official use, a provision declaration in these copies must be filled in. The copy for the customs office should indicate the date and number of the PRO 6 form issued by the Ministry for Foreign Affairs. The control copy, which has to bear the missions stamp and acknowledgement of receipt, is certified by the Ministry and forwarded by the depot manager to the customs office, together with a copy of the invoice addressed to the mission. If for any reason exempted goods are sold or imported a non - entitled person/s the customs and other duties chargeable on the goods upon importation must be paid as required by regulations in force at the time of the customs declaration irrespective of the time they have been used. For all local purchases by mission and international organizations Form VAT 222 will be utilized and may be obtained from the ministry of Foreign Affairs, Protocol Division. Other entitled personnel will use their Diplomatic identity cards while making purchases from VAT registered traders whereby they will be provided with VAT from 207 for the purpose of refund.
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Import of goods by non-profit organisation for the provision of emergency and disaster relief |
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THE VALUE ADDED TAX ACT [PRINCIPAL LEGISLATION] REVISED EDITION 2019 PART II IMPORTS EXEMPT FROM VALUE ADDED TAX |
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5. |
An import of goods made available free of charge by a foreign government or an international institution with a view to assisting the economic development United Republic. |
6. |
An import of food, clothing and shoes donated to non-profit organisation for free distribution to orphanage or schools for children with special needs in Mainland Tanzania. |
7. |
Import of goods by non-profit organisation for the provision of emergency and disaster relief, and where such goods are capital goods, the goods shall be handled to the National Disaster Committee upon completion or diminishing of the disaster. |
8. |
An import of goods by the religious organisation for the provision of health, education, water, religious services in circumstances that, if services are supplied-
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Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
Yes, original/ proforma |
AWB/BL/Other Transport Documents |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Yes, original |
Donation/Non-Commercial Certificates |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
Packing Lists |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Other Documents |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Government Organizational Registration Certificate |
Additional Notes |
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Government registration certificate is important for an organization to get duties and tax exemption. These requirements apply to both UN agencies and NGO's. |
Customs Clearance
General Information
Customs Information |
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Document Requirements |
Bill of lading/airway bill; Commercial invoice; Packing list; Fumigation certificate in case of used clothing. Other documents required which are obtained in Tanzania (permit documents): Registration certificate of the organization; Recommendation letter from the District Commissioner; Approval letter from Deputy Commissioner Customs and Excise; Fully completed Treasury Vouchers forms. |
Embargoes |
N/A |
Prohibited Items |
Arms, Ammunition, Drugs (All goods Listed under the Second Schedule of the East African Community Customs Management Act, 2004) |
General Restrictions |
Seeds, plants and plant products (Genetic Modified Organism) and dangerous goods (Refer the list of goods Listed under the Second Schedule of the East African Community Customs Management Act, 2004) |
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
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Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Yes |
Yes |
N/A |
No |
N/A |
N/A |
Invoice |
Yes |
Yes |
N/A |
Yes |
N/A |
N/A |
AWB/BL/Other Transport Documents |
Yes |
Yes |
N/A |
Yes |
N/A |
N/A |
Donation/Non-Commercial Certificates |
Yes |
Yes |
N/A |
Yes (2) |
N/A |
N/A |
Packing Lists |
Yes |
Yes |
N/A |
Yes |
N/A |
N/A |
Phytosanitary Certificate |
Yes |
No |
N/A |
No |
N/A |
N/A |
Import Permit |
Yes |
Yes |
N/A |
No |
N/A |
N/A |
Certificate of Origin |
Yes |
Yes |
N/A |
Yes (3) |
N/A |
N/A |
Additional Notes |
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Import permits is required whether cargo is transit that is temporarily stored in a bonded warehouse or is for domestic use. Again, domestic cargo must be certified by Tanzania Bureau Standards (TBS), Tanzania Atomic Energy and Tanzania Food and Drugs Authority (TMDA) has to certify food staff. For cargo in transit that goes straight across the border after entering in the country, import permit is not required. Required documentation applies to both UN agencies and NGO's. (1) Note that GMO food is not permitted to be imported into Tanzania. (2) For donations, the certificate is required only if you have to claim the exemption of duties. (3) The certificate of origin helps only if the goods originate from the East Africa Community or SADC as it can be used to reduce the taxation rates. |
Transit Regime
The process is similar to the one applied for local cargo. However, some regulatory bodies such as TBS and Radiation might not apply. Transit cargo may present different challenges as the release of trucks changed recently. Previously, trucks were going to Dodoma for direct truck to wagons transfer. Now, for certain destinations trucks are going straight, such as the cargo destined to DRC.
In general, here is the procedure to be followed by the agent for transit cargo:
- Custom releases order, C65 and vehicle registration card must be submitted to customs wharf for generation of T1.
- Then, copy of T1, vehicle registration card, driving license of the truck driver as well as tax invoice of the cargo have to be submitted to Delivery section of the port authority for loading permit, thereafter the truck is allowed to enter into the port and load the cargo.
- After cargo loading, the agent submits a copy of T1, c65, passport and driving license of the driver as well as filled movement sheet to the sealing office. The Customs sealing officer puts remarks on the relevant documents, seals the trucks individually and then puts the paperwork in a sealed envelope which travels with the trucks through two check points within Dar es Salaam City limits.
Note that for goods in transit, a security bond is required by the clearing agent.