Import duty
The EAC members have adopted Common External Tariff from 1st Jan. 2005. It is levied at an advalorem rate on the CIF value of goods imported into the country.
Note: Some items are charged at a higher rate than 25%
duty rate with the intention of protecting local industries e.g.
used clothing, khanga, kitenge, kikoi, linen of cotton and
sugar, others sensitive goods which attract duty rate more
than 25% are rice, wheat grain, maize, maize flour, jute
bags.
Agreement on Customs Value (ACV):
Excise duty:
It is charged on specific or advalorem tax rate on certain
imported and locally manufactured consumer goods.
Currently there are three advalorem rates 10%, 15%
and 30%. Most of the locally manufactured goods are
charged excise duty at specific amount especially
cigarettes, wines, spirits, beer, soft drinks, bottled
drinking water & petroleum products.
Stamp duty:
Stamp duty is charged on certain legal instruments,
affidavit, conveyance & lease agreement. The rate
applicable is 1% and TShs. 500 for conveyance and
conveyance for agricultural land respectively. The
maximum stamp duty rate for registration of property for
security or mortgage is TShs. 10,000.
| Import procedures:
All transactions on imports, exports and transits, are handled
through the Customs Service Centre (CSC)
Chart:Import procedures/lodgment procedures at the CSC
Import procedures
Export procedures
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