Contents - Tanzania Revenue Authority

enter into the country for example, intoxicating drugs,
equipment for tear gas, inciting literature, abuses, etc. There
are also restricted goods which law permit to enter the country
with further permission from relevant government institutions,
e.g. Live animals, crops, blasts and fire arms. You should
know the authorities and institutions concerning the
importation of such goods.
According to the present system of clearing goods from
customs, there are certain types of goods that are cleared
immediately for security and safety reasons eg explosives or
perishable items or as a way of facilitating business such as
raw materials or equipment. Registered Customs Clearing
Agents with TRA carry out the function of clearing imported
goods.
Imported goods may bear a custom clearance certificate for
home consumption, or transit or bonded warehouse. Goods
for home consumption have to be charged custom duty,
excise duty (if any) and VAT; unless such goods are exempted
or the person concerned is exempted from tax. The duty rates
differ according to the type of goods and their place of origin.
Goods with Certificate of Transit are not charged tax and are
kept under the supervision of the Custom and Excise
Department until they cross borders and reach the country of
destination.
Goods certified for warehousing are not charged tax until they
are cleared and declared for home consumption.
Warehouses can be used by anybody who, for one reason or
another, cannot pay all taxes at once.
Some of the goods, such as personal cars for foreigners, are
given permits to allow them to use their vehicles in the country
for a certain period of time. Thereafter they will be required
to register the vehicles or return them to their country of origin.
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