Contents - Tanzania Revenue Authority

Example 5 Calculations
Duty/Tax Type Computation Duty/Tax
payable
(i)ImportDuty In order to obtain import duty to be paid,
take the certified customs value and
multiply by the import duty rate (25%).
USD 3,200 x 25% = USD 800
TZS 1,040,000
(iii) Value Added
Tax (VAT)
Total Duty & Tax
Payable
USD 800 x TZS 1,300 = TZS 1,040,000
In order to get the value of VAT, take
the certified value and add to it the
import duty you have calculated in (i).
Then multiply by the VAT rate (20%).
USD (3,200+800) = USD 4,000 TZS 1,040,000
USD 4,000 x 20% = USD 800
USD 800 x TZS 1,300 = TZS 1,040,000
Import Duty + VAT TZS 2,080,000
Example 6
Non-utility vehicles, with engine capacity more than 2,000
c.c. valued at USD 3,800 on arriving in Tanzania. (Assuming
exchange rate is 1 USD = 1,300 TZS)
Computation of duty and tax will be calculated based on the
applicable rate: Import Duty rate 25%, Excise Duty 10% and
VAT 20%.
30