PRESENTATION -BUDGETARY CHANGE 2024.pptx

tax issue

1. ISO 9001: 2015 Certified FISCAL REFORMS AS PER FINANCE ACT, 2024 July, 2024

2. 1.0 LAWS AMENDED THE INCOME TAX ACT, (CAP. 332) THE VALUE ADDED TAX ACT, CAP. 148 THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP. 147) THE TAX ADMINISTRATION ACT, (CAP. 438) THE TAX REVENUE APPEALS ACT (CAP. 408) THE VOCATIONAL EDUCATION AND TRAINING ACT, (CAP. 82) THE MOTOR VEHICLE (TAX ON REGISTRATION AND TRANSFER) ACT THE ROAD AND FUEL TOLLS ACT ( CAP.220) THE WILDLIFE CONSERVATION ACT, (CAP. 283) THE NGORONGORO CONSERVATION AREA ACT, (CAP. 284) THE NATIONAL PARKS ACT, (CAP. 282) THE NATIONAL INDUSTRIES (LICENSING AND REGISTRATION) ACT (CAP. 46) THE PORTS ACT (CAP. 166) THE RAILWAYS ACT (CAP. 170) THE EXPORT TAX ACT ( CAP.196) THE IMPORTS CONTROL ACT (CAP. 276) THE EAC CMA, 2004

3. 2 .0 INTRODUCTION For the year 2024/25 , the Government budget in total is TZS 49.35 tril ., equivalent to an increase of 11.2% compared to the 2023/24 budget. TRA is expected to collect TZS 30.40 tril . compared to last year's target of TZS 28.30 Tril . This year’s collection target marks an increase of 2.1 TZS tril . at a rate of 7.42% increase over last year's budgetary target. Budget objectives Accelerate economic growth rate Controlling inflation rate Increasing domestic revenue Maintaining a sufficient foreign exchange reserves

4. 3 .0 THE INCOME TAX ACT, (CAP. 332) Amended section 3 ; the interpretation of the term “asset”, by inserting the words “digital asset ” between the words “know-how” and “property”; and I nserting new definitions of; Artisanal miner means a person who acquires mineral, and includes laborers in mining activities other than a holder of any license under the Mining Act . Digital content means any electronic content that may be downloaded, streamed or accessed in any other manner, including e-books, magazines, news, journals, periodical, database, music, movie, software, mobile phone applications, images, text, sound effects, website, webinar, webcast , which is not simultaneously broadcasted over any conventional radio or television network in the United Republic Digital content creator means a person who produces digital content in formats that can be shared using a digital medium or platform over the internet 4

5. 3 .0 THE INCOME TAX ACT, (CAP. 332)… Amended Section 4(8) to exempt tea processors making consecutive losses, from a requirement to pay Alternative Minimum Tax ( AMT) . The provisions of this subsection shall apply from 1st day of July, 2024 to 30th day of June, 2027 . NB: Corporations with perpetual unrelieved losses for 3 consecutive years are subjected to tax (AMT) of 0.5% of annual turnover. Amended Section 11 to require expenditure incurred by a person during the year of income on goods or services relating to the production of income shall be supported by fiscal receipt except where the person providing the goods or services: I s a non-resident person with no permanent establishment in the United Republic; or Has been excluded from a requirement to issue fiscal receipt in accordance with section 36(2) of the Tax Administration Act . 5

6. 3 .0 THE INCOME TAX ACT, (CAP. 332)… Amended Section 19(2 ) slow down losses , ratio of chargeable income that will be subject to tax in year four (4) from 30% to 40% . Amended Section 56(5) to provide exemption of income tax to resident Entity due to change of ownership by deleting the words “ of the entity ” appearing in paragraph (a) and substituting for them the words “ in the resident entity”. Amended 64(8)(a) ; providing conditions for charitable organization by adding the following; A dding the words “or health” immediately after the word “education” appearing in subparagraph A dding immediately after subparagraph (i) the following: “( ii) environmental protection” 6

7. 3 .0 THE INCOME TAX ACT, (CAP. 332 )… Amended S ection 82; extending the scope of withholding, payments for the rental of construction equipment or machinery at tax rate of 10%. Construction equipment or machinery means the equipment, machinery, structure, scaffolding, materials, tools, supplies or system rented or leased by contractor or its sub contractors for accomplishing the construction works but not intended to form part of structure to be built or for incorporation into the project. Amended Section 82, to exempt interest payable by a resident financial institution to a non- resident financial institution or non-resident fund having an agreement with the Government of the United Republic which provides for lower interest loan rates to resident financial institution and such resident financial institution charged lower interest rates to resident beneficiaries of loans sourced from such non-resident financial institution or fund, excluding interest payable on any loan taken by a resident financial institution from a related non-resident person. 7

8. 3 .0 THE INCOME TAX ACT, (CAP. 332 )… Adding paragraph (f) of Section 83(1) the following is a buyer of industrial minerals other than precious metals. Metallic minerals other than precious metals. Addition Section 83(B) introducing withholding tax obligation to a resident or non-resident person to withhold tax at a rate of 5% when making payments to a resident digital content creator . 8

9. 3 .0 THE INCOME TAX ACT, (CAP. 332 )… Addition Section 83(C) introducing withholding tax obligation to a resident person or non-resident person who owns a digital asset exchange platform or facilitates the exchange or transfer of a digital asset and makes payment to a resident person in respect of exchange or transfer of the digital asset . Applicable tax rate is 3% Amendment Section 86(1) Final withholding payments to include; Payment for purchase of minerals made to an individual who is a holder of primary mining license or artisanal miner under section 83(1)(e) and (f ) Payment made to a Local G overnment A uthority , Local C ommunity or any resident individual in respect of verified carbon emission reduction . 9

10. 3 .0 THE INCOME TAX ACT, (CAP. 332 )… Amended Section 90 ; alternative computation of Capital Gain Tax (CGT) which is applicable to person who does not keep records, to apply only to resident individual . Applicable rate is 3% of the incomings or value of land or building whichever is greater . Amended section 91 to introduce a different due date of filing a return of income to a person whose financial statement is audited by the Controller and Auditor General to be not later than nine months after the end of each year of income . Amended Section 92 to exclude a non-resident individual whose income for the year of income consists exclusively of income from employment from obligation to file a return of income. 10

11. 3 .0 THE INCOME TAX ACT, (CAP. 332 )… Amendment of First Schedule Amended; P aragraph 2(5) by amending the rates applicable to individuals dealing in passenger transportation as follows: 11 Class A: Passenger Service Vehicles S/N Number of Passengers Tax Payable 1. Up to 15 250,000 2. 16 to 30 650,000 3. 31 to 45 1,100,000 4. 46 to 65 1,600,000 5. Above 65 2,200,000

12. 3 .0 THE INCOME TAX ACT, (CAP. 332 )… Amendment of First Schedule I n paragraph 4(b) by- A dding immediately after sub paragraph (ii ) the following; R enaming paragraph (iii) as paragraph (iv ) D eleting reference to “section 83(1)(e)” appearing in subparagraph (vi) and substituting for it reference to “section 83(1)(e) and (f)”; (ii) deleting reference to “section 83(1)(f)” appearing in subparagraph (vii) and substituting for it reference to “section 83(1)(g); I n the case of royalty payment to resident sports entity or Tanzania Football Federation under section 83B – 5%. 12

13. 3 .0 THE INCOME TAX ACT, (CAP. 332 )… Amendment of First Schedule Adding immediately after subparagraph ( c) in paragraph 4(c) the following: ( viii) in the case of payment referred to under section 83B, - 5% (Digital Content) In case of payment referred to under section 83C(1), - 3% (Digital Asset ) Amendment of Third Schedule To subject initial allowance of 50%, to be enjoyed in two equal portions . 13

14. 4.0 THE VALUE ADDED TAX ACT, CAP. 148 Amended Section 2 in order to provide for definition of the terms “gaming supply” , “online data services” and “serviced apartments” as used in the Act. Section 6 , in order to exempt VAT on importation or supply of Water sanitation and treatment chemicals (various HS Codes) and water meters of HS Code 9028.20.00 by a water supply and sanitation authority upon approval of the Minister responsible for water .   Equipment and machinery for processing and storing bee products (various HS Codes) by bee keepers upon approval of the Minister responsible for natural resources. Section 11 ; substituting H.S Code 8701.20.90 road tractors (horse) for semi-trailers assembled) with H.S Code 8701.21.90 in order to align with revised version of Customs External Tariff 2022 .   14

15. 4 .0 THE VALUE ADDED TAX ACT, CAP. 148… Amended Sect. 29 to provide for deemed deregistration for VAT where a person’s fails to comply with conditions for Intending Trader registration . A person who does not comply with conditions under subsection (3) shall notify the Commissioner General within a period of 90 days after the end of the period required under sub-section 3(c), by giving reasons for failure to comply with the conditions . Aims to enhance tax administration. Section 51 to include the word “ internet” to clarify “ electronic services ” . This section shall mean services provided or delivered through internet or a telecommunication network . Section 55A , extends zero rate of VAT for 1 year on supply of locally manufactured fertilisers . A ims to provide relief to farmers and consumers .   15

16. 4 .0 THE VALUE ADDED TAX ACT, CAP. 148… Section 55B , extends zero rate of VAT for 1 year on supply of locally manufactured garments made from locally grown cotton . Aims to promote domestic production and reduce costs to consumers. Introduced Sections 55C and 55D to zero-rate supply of gold to Bank of Tanzania ( BOT ) and a licensed refinery . A ims to promote the growth of domestic refineries and increase supply of gold to the Bank of Tanzania 16

17. 4 .0 THE VALUE ADDED TAX ACT, CAP. 148…   Amended Part I of the Schedule to the VAT (Exemptions) Item i: Agricultural implements   Including single axle trailers HS Code 8701.30.00 in the list of exempted agricultural implements Deleting exemption of spades, shovels, mattocks, and picks . Item iii: Livestock , basic agricultural products and food for human consumptions   Introduced sub-item 46 to exempt blended tea or fermented tea from locally grown tea leaves H.S Codes 0902.30.00 and 0902.40.00 .   17

18. 4 .0 THE VALUE ADDED TAX ACT, CAP. 148…   Exemptions Item 18 , to exempt all goods, including material, supplies, equipment, machinery and motor vehicle for official use of armed forces as certified by the Minister responsible for defense . Item 25 , to delete exemption on supply of gold to refineries . Item 27 , to extend exemption for 1 year on supply of double refined edible oil from locally grown seeds by a local manufacturer . Item 31 to exempt supply of; aircraft and aircraft maintenance to a local operator of air transportation; or Aircraft engine and aircraft parts to a local manufacturer or assembler of aircraft or to a local operator of air transportation. Aims to stimulate growth of tourism and aviation industry . Item 33 , to exempt supply of Video assistant referee (VAR) technology equipment and accessories upon approval by the Minister responsible for sports Item 34 , supply of sewerage services by a Water Supply and Sanitation Authority . 18

19. 5.0 THE EXCISE (MANAGEMENT AND TARIFF) ACT, (CAP. 147) Amended Section 124 , in order to introduce excise duty at a rate of 10% on fees for commercial advertisement on betting, gaming or lotteries through print media, television or radio broadcasting . This will not apply to non-commercial advertisement of promotions, national lottery and licensed trial games. The amendment aims to expand the tax base Amended Section 137 in order to alter the due date for submission of excise duty return to 25 th day of the month following the month to which the return relates . 19

20. 5 .0 THE EXCISE (MANAGEMENT AND TARIFF) ACT… The principal Act is amended in the Fourth Schedule by : Introducing excise duty at the rate of TZS 300 per kilogram on imported Tomato ketchup and other tomato sauces (other than tomato paste) and Chilli sauce with HS Code 2103.20.00 and 2103.90.00 respectively. The objective is to increase Government revenue and compensate for the negative effects caused by consumption of such products ; Reducing excise duty on locally produced bottled water with HS Code 2201.10.00 and 2201.90.00 from TZS 63.80 per litre to TZS 56 per litre . The objective is to support the growth of small-scale factories producing water in the country; Introducing excise duty at the rate of TZS 963.90 per litre on imported opaque beer with HS Code 2206.00.20 and TZS 2,959.74 per litre on other mixtures of fermented beverages with HS Code 2206.00.90. The objective is to control negative externalities, increase Government revenue as well as to enhance equity principle of taxation;

21. 5 .0 THE EXCISE (MANAGEMENT AND TARIFF) ACT… Introducing excise duty at the rate of TZS 7,000 per litre on imported undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher (Ethanol) and TZS 5000 per litre on locally produced undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher with HS Code 2207.10.00 except those solely used for production of industrial energy , medical or laboratory upon approval of the responsible Minister. The objective is to increase Government revenue and compensate for the negative effects caused by consumption of the product ; Deleting the whole of Heading 22.08 and substituting for it the new Heading 22.08. The objective is to provide clarity in the administration of the law.

22. 5 .0 THE EXCISE (MANAGEMENT AND TARIFF) ACT… Heading HS Code Description Unit Old Excise Rate 22.08   Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages .       2208.20.00 - Locally produced spirits obtained by distilling grape wine or grape marc from local produced grapes. ɭ TZS. 540.00 per litre   2208.60.00 - Vodka         Locally manufactured ready to drink of not more than 7% Alcohol By Volume (ABV) ɭ TZS.2,466.45 Per litre     Other locally produced products under this heading ɭ TZS. 3,978.00 per litre               Imported products under this heading :       2208.20.00 - Spirits obtained by distilling grape wine or grape marc ɭ TZS. 4,386.06 per litre   2208.30.00 - Whiskies ɭ TZS. 4,386.06 per litre   2208.40.00 - Rum and other spirits obtained by distilling fermented sugar – cane products ɭ TZS. 4,386.06 per litre   2208.50.00 - Gin and Geneva ɭ TZS. 4,386.06 Per litre   2208.60.00 - Vodka ɭ TZS. 4,386.06 per litre   2208.70.00 - Liqueurs and cordials ɭ TZS. 4,386.06 per litre     Other:       2208.90.10 --- Distilled Spirits (e.g. Konyagi, Uganda Waragi ) ɭ TZS. 4,386.06 per litre   2208.90.90 ---Other:   TZS. 4,386.06 per litre

23. Adding the words “Locally produced” at the beginning of each sentence in the second and third rows of HS Code 2402.20.10 and 2402.20.90. The objective is to provide clarity and maintain the existing policy that cigarettes that have lower excise duty rates are the one that are locally produced with domestic content exceeding 75 percent ; and Introducing the excise duty at the rate of TZS 500 per kilogram of imported solvent-based paints and varnishes (paint or varnish that dissolves in a non-aqueous medium) of Heading 32.08 . The objective is to control negative externalities and increase Government revenues. 5 .0 THE EXCISE (MANAGEMENT AND TARIFF) ACT…

24. 5 .1 REGULATIONS OF THE EXCISE (MANAGEMENT AND TARIFF) ACT Prepared Excise Duty (Offset Of Duty) Regulations, 2024 provides for manner and conditions for offsetting Amended the Electronic Tax Stamps Regulations, 2018 Regulation 18 to introduce the requirement that a person shall not be licensed to manufacture excisable goods under these regulations, unless such person has installed and configured the electronic tax stamps system at his production or importation facility . Regulation 36 make it an offence for a person who fails to activate a stamp affixed on excisable goods . The offense is punishable by imprisonment of up to three years or fine between Tanzanian Shillings five million to fifty million . 24

25. 6 .0 THE TAX ADMINISTRATION ACT, (CAP. 438) Amended Section 3 by adding new definitions as following: Cargo consolidator means a person licensed by a competent authority to operate cargo consolidation and deconsolidation business. Tax audit means examination of taxpayer’s tax affairs to check compliance with tax laws, and includes desk audit, issue oriented audit or comprehensive audit. Introduced Section 24A providing the obligations of cargo c onsolidators for domestic tax purposes. A cargo consolidator shall comply with customs and other laws and procedures governing deconsolidation of cargo to its owners at the time of importation of goods in the country . Amended Section 34 by adding immediately after subsection 4 the following: 34(5 ) Notwithstanding subsections (2) and (4), a document is considered to be served on the Commissioner General or a person when that document is duly sent by email, fax or any other electronic means in accordance with written laws governing electronic transactions . 25

26. 6 .0 THE TAX ADMINISTRATION ACT, (CAP. 438 )… Amended Section 37(2), to require a tax return filed by a parastatal or an entity which is wholly or substantially owned by the Government , to be signed by a manager and head of finance or certified public accountant appointed or employed in the public service by the parastatal or such entity for that purpose, who shall both declare that the tax return is complete and accurate. Amended Section 51 by Adding immediately after subsection (7) the following Section 51(8 ) An objection shall be deemed to have been admitted on the date the conditions of subsection (7) were complied with. Sect . (7) Where a taxpayer files an objection and makes payment under subsection (5), the liability to pay the remaining assessed tax shall be suspended until the objection is finally determined. 26

27. 6 .0 THE TAX ADMINISTRATION ACT, (CAP. 438 )… R e-numbering subsections (8) to (12) as subsections (9) to (13) respectively. Amended Section 76(2) by deleting the reference to “section 51(7)” and substituting for it the reference to “section 51(10 )”. Amended section 73 by adding the words “ subject to sections 71 and 72 at the beginning of section 73(1). All sections are related with tax refund. 76(2 ) For purposes of calculating interest payable under subsection (1), any extension granted under section 39 or 55 or suspension under section 51(7) shall not be applied. Introduced Section 84A , a penalty for a person who violates requirements of cargo consolidation to be equal to 30%of the customs value of imported cargo. Amended Section 86(1), provides offence for failing to use fiscal device which will be ; A fine of 20% of the value of goods sold or service rendered or 100 currency points , whichever is greater, Provided that, the fine shall not be more than 200 currency points ; or I mprisonment for a term not exceeding three years , or to both . Amendment of Second Schedule Amended the currency points to be TZS 20,000/=. 27

28. 6 .1 TAA (AMENDMENT) REGULATIONS, 2024 Regulation 13 , to require a notice to conduct tax audit to be issued at least 14 days before commencement of audit . Regulation 14 to require issuance of Notice of Commissioner’s position on the tax audit with reasons thereof. Regulation 96 , to accord CG 15 days period to determine applications for the waiver of tax deposit. Regulation 102 to give discretionary power to CG to institute criminal proceedings where a taxpayer has not applied for an offence to be compounded . 28

29. 6 .0 THE TAX REVENUE APPEALS ACT (CAP. 408) Amended in section 4- Appointment criteria (a) in subsection (3) by deleting paragraph (a) and substituting for it the following: (a) a Chairman or Vice Chairman , if that person is a judicial officer or law officer with at least seven years working experience and having adequate knowledge in taxation ;” and”. (b) by adding immediately after subsection (4) the following : “( 5) The Minister may issue an extended jurisdiction certificate to a member appointed under subsection (2)(c) to sit in t he Board for purposes of hearing and determining an appeal originating from a region in which he was not appointed.” Amended Section 22 by adding immediately after subsection (7) the following: Where, upon expiry of sixty days , the parties have not finalised their settlement, the Board or Tribunal may, upon application by a party and on good reasons, grant extension of time not exceeding ten days . 29

30. 6 .0 THE TAX REVENUE APPEALS ACT (CAP. 408 )… (10) Where the appeal is not amicably settled within the time prescribed under this section, the settlement of the appeal shall be treated as failed and the Board or Tribunal shall proceed to determine the appeal in accordance with section 18 . The appeal shall be settled amicably within sixty days from the date the Board or Tribunal issued an order under subsection (7) allowing the appeal to be settled amicably. 30

31. 7 .0 THE VOCATIONAL EDUCATION AND TRAINING ACT, (CAP. 82) Amended Section 19 (exemption provision) to include: Water Supply and Sanitation Authority on payment to casual laborers engaged in implementation of water and sanitation project. Aims to reduce projects costs and expand coverage of water services. 31

32. 8 .0 THE MOTOR VEHICLE (TAX ON REGISTRATION AND TRANSFER) ACT Amended in the First Schedule in paragraph 3 By deleting the phrase “the registration tax payable in respect of that motor vehicle, notwithstanding the cylinder capacity of the motor vehicle shall be two hundred and fifty thousand shillings (250,000 /=)” and substituting for it the following: I n the case of a motor vehicle of any cylinder capacity , two hundred and fifty thousand shillings (250,000/=) ; and In the case of; M icro hybrid with capacity 5< Kw, sh. 95,000/=; M ild or semi-hybrid with capacity 6-30 Kw, sh. 250,000/=; Full hybrid with capacity 31-40 Kw, sh. 250,000/=; and Plug-in hybrid with capacity 41-90 Kw, sh. 250,000/= and I n case of other motor vehicles , sh. 250,000/= A ll motor cycle to be subject to a registration tax of sh. 95,000 /= 32

33. 8 .1 THE ROAD TRAFFIC (MOTOR VEHICLES REGISTRATION) (AMENDMENT) REGULATIONS, 2024 ) (AMENDMENT) REGULATIONS, 2024… Motor Vehicle License Fee on First Registration is based on: Cubic Capacity (cc) Fee 501 – 1500 cc Tshs 200,000/= 1501 – 2500cc Tshs. 250,000/= 2501 and above Tshs . 300,000/= A motorcycle or a Tricycle commonly known as Bajaji , whether electric or not Tshs . 50,000/= Motor vehicle licence fee charged on issuance of a certificate of registration on Electrical charging motor vehicle Micro Hybrid with capacity 5< Kw Shs . 50,000.00 Mild/semi Hybrid with capacity 6-30 Kw Shs . 200,000.00 Full Hybrid with capacity 31-40 Kw Shs . 250,000.00 Plug in Hybrid with capacity 41-90 Kw Shs . 300,000.00 Registration tax in respect of motor vehicle A motor vehicle of any cylinder capacity Shs . 250,000.00 other motor vehicles Shs . 250,000/= Personalized Registration Number Shs . 5,000,000/= for 3 years Special Registration Number in addition to registration fee Shs . 500,000/= Registration Tax in respect of electric motor vehicle or electric hybrid motor vehicle Micro hybrid with capacity 5< Kw Shs . 95,000/= Mild or semi-hybrid with capacity 6-30 Kw, Full hybrid with capacity 31-40 Kw, plug-in hybrid with capacity 41-90 Kw Shs . 250,000/= Motorcycle whether electric or otherwise Shs . 95,000/= 33

34. 9 .0 THE ROAD AND FUEL TOLLS ACT (CAP.220) Amended S ection 4A by adding immediately after paragraph (c) the following: ( d) the amount derived from the collection of windfall fuel toll shall be remitted to the account of the Contingency Fund established under the Budget Act to be used solely for road infrastructure maintenance . Amendment of section 7 In section 7(2) adding immediately after paragraph (c) the following: ( d) the owner or a person in possession of windfall fuel, on the date of which fuel price under his custody attracts windfall profit . By adding immediately after subsection (6) the following: ( 7) For purposes of paragraph (d) of subsection (2)- (a) the owner or possessor of fuel storage facility shall keep records of quantities of fuel kept and sold at his place and declare such records to the Commissioner on a monthly basis and effect payment of fuel toll arising out of windfall fuel on or before 20th day of the following month. (c) the Minister, in consultation with the Minister responsible for energy , may make regulations to provide for applicable rates and specific procedure of assessing, monitoring and collecting the windfall fuel tolls; Windfall fuel means fuel whose market price has dropped without reduction of the market price and Windfall profit means the surplus profit earned or to be earned by the owner or possessor of windfall fuel . 34

35. 10.0 THE WILDLIFE CONSERVATION ACT, (CAP. 283) Amendment of section 8 adding immediately after subsection (1) as designated the following: Any sum, fees, monies, charges payable to the Tanzania Wildlife Management Authority shall be collected by the Tanzania Revenue Authority. 35

36. 11.0 THE NGORONGORO CONSERVATION AREA ACT , (CAP. 284) Amended in Section 12 by deleting subsection ( 2) and substituting; Any sum, fees, monies, charges payable to the Authority shall be collected by the Tanzania Revenue Authority and distributed as follows: 9% shall be deposited in the special account opened at the Bank of Tanzania , whereas- 3% shall be for the purposes of Tanzania Wildlife Protection Fund ; and 6% shall be for the purposes of the Tourism Development Levy 36

37. 12.0 THE NATIONAL PARKS ACT, (CAP. 282) Amended in Section 9 by deleting subsection ( 2) and substituting (2 ) Any sum, fees, monies, charges payable to the Board of Trustees shall be collected by the Tanzania Revenue Authority and distributed as follows : nine percent shall be deposited in the special account opened at the Bank of Tanzania, whereas three percent shall be for the purposes of Tanzania Wildlife Protection Fund six percent shall be for the purposes of the Tourism Development Levy ninety one percent shall be deposited in the Consolidated Fund . 37

38. 13.0 THE NATIONAL INDUSTRIES (LICENSING AND REGISTRATION) ACT (CAP. 46) The principal Act is amended in section 17A by introducing a condition to owners of registered or licensed industries to enter into performance agreement with the Minister responsible for finance. The condition will apply to persons and entities whose; industries are registered or licensed under the Act or granted certificate under the Tanzania Investment Act, Cap. 38 or granted with exemption or zero rate under the Value Added Tax Act, Cap. 148 or duty remission under the East African Community Customs Management Act, 2004 or a stay of application of East African Community Common External Tariff . The objective of this measure is to ensure that exemptions and remissions granted are appropriately used and convey the intended economic benefits.

39. 14.0 THE PORTS ACT (CAP. 166) The Ports Act (Cap.166) is amended in section 67(3) in order to reinstate the mandate of collection of wharfage to the Tanzania Ports Authority (TPA). The objective of this amendment is to enable the TPA to timely obtain the revenue for purposes of developing ports infrastructures.

40. 15.0 THE RAILWAYS ACT (CAP. 170) A mended section 68 by deleting figure “1.5” appearing in paragraph (a) of subsection (5) and substituting for it figure “2” . The aim of the amendment is to increase Railway Development Levy (RDL) from 1.5 to 2 percent in order to raise funds for the development and maintenance of the railway and road infrastructure.

41. 16.0 THE EXPORT TAX ACT (CAP.196) The principal Act is amended in the Schedule by imposing export levy of ten percent (10%) on the FOB value of crude sunflower oil of HS Code 1512.11.00 and sunflower seeds of HS Code 1206.00.00 exported outside the country. The objective is to promote domestic industrialization and ensure availability of raw material to industries. No. Item Rate 4. Crude sunflower oil of HS Code 1512.11.00 Ten (10%) per-centum on the FOB value of the commodity 5. Sunflower seeds of HS Code 1206.00.00

42. 17.0 THE IMPORTS CONTROL ACT (CAP. 276) The principal Act is amended in section 18A by imposing a levy known as Industrial Development Levy to be charged on customs value of imported goods entered for home consumption in Mainland Tanzania excluding goods originating from EAC Partner States that meet the EAC Rules of Origin. The aim is to promote national economy by enhancing domestic investment and production, promoting exports, creating employment opportunities and protecting local manufacturing since such goods are sufficiently produced in the country.

43. 17.0 THE IMPORTS CONTROL ACT (CAP. 276)… Goods subject to Industrial Development Levy 43

44. 18.0 Amendment of The East African Community Common External Tariff, 2022 And Customs Management Act, 2004 The Council of Ministers by Articles 12(3) and 39(1)(c) of the Protocol on the Establishment of the East African Community Customs Union, have approved the following amendments and measures on customs duty rates on the items provided under The Harmonized Community Description and Coding System in Annex 1 to the Protocol and to the EAC Customs Management Act, 2004:

45. 18.0 THE EAC CMA, 2004… Amendment of the Fifth Schedule (Exemption Regime) to the EAC CMA, 2004: In exercise of the powers conferred upon the Council of Ministers by Section114 (3) of the east African Community Customs Management Act, 2004, the Council of Ministers has amended the Exemption Regime under the fifth schedule to the Act as follows: The principal Act is amended in paragraph 5(9) of the Fifth Schedule to the EACCMA, 2004, PART B–GENERAL EXEMPTIONS by deleting the words “five hundred” and substituting for them the words “two thousand”. The paragraph 5(9) now read as follows: “5(9) Subject to Paragraphs (1) and (2) of this item, goods up to the value of United States Dollars two thousand for each traveller in respect of goods, other than goods referred to in Paragraph 8 of this item, shall be exempted when imported by the traveller in his or her accompanied baggage or upon his or her person and declared by him or her to an officer, provided that the person has been outside the Partner State for a period in excess of 24 hours ” ;.

46. 18.0 The EAC CMA, 2004 … The principal Act is amended in paragraph 10 of the Fifth Schedule to the EACCMA, 2004, PART B– GENERAL EXEMPTIONS by inserting a “comma (,)” after the word seeds where it first appears. The paragraph 10 will read as follows : 10. Seeds for sowing All seeds, spores and cut plants, imported specially treated, inputs used in processing and preservation of seeds for sowing which the relevant authority in the Ministry responsible for Agriculture has approved as fit for sowing.

47. 18.1 Amendments to Duty Rates in the EAC CET S/N HS CODE DESCRIPTION DECISION 1. 1901.20.10 --- Biscuit powder (a) Collapsed tariff lines 1901.20.10 & 1901.20.90 and revert to the WCO nomenclature   (b) The new structure should now be: 1901.20.00 - Mixes and doughs for the preparation of bakers’ wares of 19.05   Tariff line 1901.20.00 to attract a duty rate of 25%. 2. 8523.80.10 --- Software (a) Amended the structure of heading 85.23.   (b) The new structure of heading 85.23 should now be as below.   - Magnetic media:   -- Cards incorporating a magnetic stripe: 8523.21.10 --- Unrecorded u 10% 8523.21.90 --- Recorded u 25%   -- Other: 8523.29.10 --- Unrecorded u 10% 8523.29.20 --- Recorded with software u 0% 8523.29.90 --- Other u 25%   - Optical media: 8523.41.00 --- Unrecorded u 10% 8523.42.00 --- Recorded with software u 0% 8523.49.00 --- Other u 25%   - Semiconductor media: 8523.51.00 -- Solid-state non-volatile storage devices u 10% 8523.52.00 -- “Smart cards” u 25%   -- Other 8523.59.10 --- Recorded with software u 0% 8523.59.90 --- Other u 10%   - Other: 8523.80.10 --- Recorded with software u 0% 8523.80.90 --- Other u 25%

48. 18.1 Amendments to Duty Rates in the EAC… CET endment of the EAC CET, 2022 ….. S/N HS CODE DESCRIPTION DECISION 3. 8703.40.00 - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power (a) Split HS Code 8703.40.00 and create a sub-heading to cater for unassembled vehicles at a duty rate of 0%.   (b) The new structure will be as follows:   - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power   8703.40.10 --- Unassembled u 0% 8703.40.90 --- Other u 25% 4. 8703.50.00 - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power (a) Split HS Code 8703.50.00 and create a sub-heading to cater for unassembled vehicles at a duty rate of 0%.   (b) The new structure will be as follows:   - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power   8703.50.10 --- Unassembled u 0% 8703.50.90 --- Other u 25% 6. 8703.70.00 - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power (a) Split HS Code 8703.70.00 and create a sub-heading to cater for unassembled vehicles at a duty rate of 0%.   (b) The new structure will be as follows:   - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power   8703.70.10 --- Unassembled u 0% 8703.70.90 --- Other u 25%

49. 18.1 Amendments to Duty Rates in the EAC… S/N HS CODE DESCRIPTION DECISION 1. 7310.29.20 --- Cans and ends for beverages and food Deleted the words “and ends” 2. 7612.90.20 --- Cans and ends for beverages and food Deleted the words “and ends”

50. 18.1 Amendments to Duty Rates in the EAC… S/N HS CODE DESCRIPTION DECISION 1. 2106.90.20 --- Preparations of a kind used in manufacturing of beverages and food. Increased the duty rate from 10% to 25% 2. 4823.69.00 -- Other Increased the duty rate from 25% to 35% 3. 9401.10.00 - Seats of a kind used for aircraft Increased the duty rate from 25% to 35% 4. 9401.20.00 - Seats of a kind used for motor vehicles Increased the duty rate from 25% to 35% 5. 9401.31.00 -- Of wood Increased the duty rate from 25% to 35% 6. 9401.39.00 -- Other Increased the duty rate from 25% to 35% 7. 9401.41.00 -- Of wood Increased the duty rate from 25% to 35% 8. 9401.49.00 -- Other Increased the duty rate from 25% to 35% 9. 9401.52.00 -- Of bamboo Increased the duty rate from 25% to 35% 10. 9401.53.00 -- Of rattan Increased the duty rate from 25% to 35% 11. 9401.59.00 -- Other Increased the duty rate from 25% to 35% 12. 9401.61.00 -- Upholstered Increased the duty rate from 25% to 35% 13. 9401.69.00 -- Other Increased the duty rate from 25% to 35% 14. 9401.71.00 -- Upholstered Increased the duty rate from 25% to 35% 15. 9401.79.00 -- Other Increased the duty rate from 25% to 35% 16. 9401.80.00 - Other seats Increased the duty rate from 25% to 35% 17. 9401.91.00 -- Of wood Increased the duty rate from 25% to 35% 18. 9401.99.00 -- Other Increased the duty rate from 25% to 35% 19. 9402.10.90 --- Other Increased the duty rate from 25% to 35% 20. 9402.90.90 --- Other Increased the duty rate from 25% to 35% 21. 9403.83.00 -- Of rattan Increased the duty rate from 25% to 35%

51. 18.2 Changes in Import Duty Rates/Stays of Application SN H.S. CODE ITEM DESCRIPTION CET RATE NEW RATE REMARKS 1. 7005.10.00, 7005.21.00, 7005.29.00, 7005.30.00 Float glasses   10% 35% Stay of application of EAC CET rate of 10% and apply a duty rate of 35% for one year. 2. 7007.19.00, 7007.29.00   Toughened (tempered) and laminated safety glass   10% 35% Stay of application of EAC CET rate of 10% and apply a duty rate of 35% for one year. 3. 7008.00.00 Multiple-walled insulating units of glass 10% 35% Stay of application of EAC CET rate of 10% and apply a duty rate of 35% for one year. 4. 7212.30.00 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated.   25 % or USD 200/MT whichever is higher 25 % or USD 300/MT whichever is higher Stay of application of EAC CET rate of 25% or USD 200/MT whichever is higher and apply a duty rate of 25% or USD 300/MT whichever is higher for one year. 5. 7210.30.00 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more plated or coated with zinc; - Electrolytically plated or coated with zinc 25% 35% or USD 500/MT whichever is higher Stay of application of EAC CET rate of 25% and apply a duty rate of 35% or USD 500/MT whichever is higher for one year. 6. 7212.40.00, 7212.50.00   Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad 35% 25% or USD 300/MT whichever is higher Stay of application of EAC CET rate of 35% and apply a duty rate of 25% or USD 300/MT whichever is higher for one year. 7. 7210.41.00 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm; -Painted, varnished or coated with plastics; -Otherwise plated or coated with zinc: corrugated 35% 35% or $500/MT whichever is higher Stay of application of the EAC CET rate 35% and apply a duty rate of 35% or $500/MT whichever is higher for one year. 8. 2501.00.90 Salt (Table Salt) 35% 50% Stay of application of the EAC CET rate of 35% and apply a duty rate of 50% for one year. 9. 7226.99.00 Flat-rolled products of other alloy steel, of a width of 600 mm or more - other, not further worked than cold-rolled (semi-finished flat rolled products) 10% 10% or USD 300/MT whichever is higher Stay application of EAC CET rate of 10% and apply a duty rate of 10% or USD 300/MT whichever is higher for one year.

52. 18.2 Changes in Import Duty Rates/Stays of Application… 10. 5208.51.10, 5208.52.10, 5209.51.10, 5210.51.10, 5211.51.10, 5212.15.10, 5212.25.10, 5513.41.10, 5514.41.10 Vitenge 50% 35% Stay of application of EAC CET rate of 50% and apply a duty rate of 35% for one year. 11. 5208.11.00 , 5208.12.00 , 5208.13.00 , 5208.19.00 , 5209.11.00 , 5209.12.00 , 5209.19.00 , 5210.11.00 , 5210.19.00 , 5211.11.00 , 5211.12.00 , 5211.19.00 , 5212.11.00 , 5212.21.00 Cotton Grey Fabric 25% 25% or 0.25 USD per meter whichever is higher Stay of application of EAC CET of 25% and apply a duty rate of 25 % or USD 0.25 per meter whichever is higher for one year.   12. 8523.52.00 Smart cards for the National Identification Authority (NIDA) 25% 0% Stay application of EAC CET rate of 25% and apply 0% for one year. 13. 5607.50.00 Polyester/Nylon Twine 10% 25% Stay application of EAC CET rate of 10% and apply 25% for one year. 14. 4804.29.00 Sack craft paper (Other) 10% 25% Stay of application of EAC CET rate of 10% and apply 25% for one year. 15. 3916.10.00, 3916.20.00, 3916.90.00 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. 0% 10% Stay application of EAC CET rate of 0% and apply 10% for one year.

53. 18.2 Changes in Import Duty Rates/Stays of Application… 16. 8470.50.00, 8470.90.00 Cash Registers (Electronic Fiscal Devices) and Point of Sale (POS) 10% 0% Stay of application of EAC CET rate of 10% and charge 0% for one year NOTE: Since H.S codes 8470.50.00 covers other cash register machines, EFD will be allowed 0% import duty under Additional Customs Procedure Code 431 with a requirement to submit/attach in the TANCIS a confirmation that an importer is a TRA authorized supplier/importer of EFD Machines. Also, POS falling under 8470.90.00 will be allowed import duty 0% (APC 431) only if imported by/for the government or government institutions. 17. 2520.20.00 Gypsum Powder 0% 10% Stay of application of EAC CET rate of 0% and apply a duty rate of 10% for one year. 18. 1507.10.00, 1508.10.00, 1513.11.00, 1513.21.00, 1514.11.00, 1514.91.00, 1515.11.00 Crude soya bean oil, Crude groundnut oil, Crude coconut oil, Crude palm Kernel oil, Crude Rape/Colza oil, Crude Mustard oil, Crude Linseed oil, 0% 10% Stay of application of EAC CET rate of 0% and apply a duty rate of 10% for one year. 19. 1507.90.00, 1508.90.00, 15.09, 1510.10.00, 1510.90.00, 1511.90.30, 1511.90.90, 1512.19.00, 1512.29.00, 1513.19.00, 1513.29.00, 1514.19.00, 1514.99.00, 1515.19.00, 1515.29.00, 1515.50.00, 1515.90.00 Refined Edible Oils 35% 35% or USD 500/MT whichever is higher Stay of application of the EAC CET rate and apply a duty rate of 35% or USD 500/MT whichever is higher for one year. 20. 7317.00.00     Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. 35% 35 % or USD 350/MT whichever is higher Stay of application of EAC CET of 35% and apply a duty rate of 35 % or USD 350/MT whichever is higher for one year.  

54. 18.2 Changes in Import Duty Rates/Stays of Application… 21. 7209.16.00, 7209.17.00, 7209.18.00, 7209.25.00, 7209.26.00, 7209.27.00, 7209.28.00, 7209.90.00, 7211.23.00, 7211.90.00, 7225.50.00, 7226.92.00 Iron and steel products 10 % 10 % or USD 125/MT whichever is higher Stay of application of EAC CET of 10% and apply a duty rate of 10 % or USD 125/MT whichever is higher for one year.   22. 7212.60.00 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad 10 % 10 % or USD 300/MT whichever is higher Stay of application of EAC CET of 10% and apply a duty rate of 10 % or USD 300/MT whichever is higher for one year. 23. 7210.49.00, 7210.61.00, 7210.69.00, 7210.70.00, 7210.90.00 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more plated or coated with zinc 25 % or USD 200/MT whichever is higher 25 % or USD 300/MT whichever is higher Stay of application of EAC CET of 25 % or USD 200/MT whichever is higher and apply a duty rate of 25 % or USD 300/MT whichever is higher for one year. 24. 7213.10.00, 7213.20.00, 7213.99.00, Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. 25 % or USD 200/MT whichever is higher 25 % or USD 250/MT whichever is higher Stay of application of EAC CET of 25 % or USD 200/MT whichever is higher and apply a duty rate of 25 % or USD 250/MT whichever is higher for one year. 25. 7306.30.00, 7306.50.00, 7306.61.00, 7306.69.00, 7306.90.00 Other tubes, pipes and hollow profiles, of iron or steel. 25% 25 % or USD 250/MT whichever is higher Stay of application of EAC CET of 25 % or USD 200/MT whichever is higher and apply a duty rate of 25 % or USD 250/MT whichever is higher for one year. 26. 7225.91.00, 7225.92.00, 7225.99.00 Flat-rolled products of other alloy steel, of a width of 600 mm or more 10% 25 % or USD 300/MT whichever is higher Stay of application of EAC CET of 10 % and apply a duty rate of 25 % or USD 300/MT whichever is higher for one year. 27. 7212.20.00 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm- Electrolytically plated or coated with zinc (Metal) 10% 10 % or USD 125/MT whichever is higher Stay of application of EAC CET of 10 % and apply a duty rate of 10 % or USD 125/MT whichever is higher for one year. 28. 3605.00.00 Safety matches 25% 25% or USD 1.35/Kg whichever is higher Stay of application of EAC CET of 25% and apply a duty rate of 25 % or USD1.35/Kg whichever is higher

55. 18.2 Changes in Import Duty Rates/Stays of Application… 29. 6309.00.10, 6309.00.20, 6309.00.90   Worn clothing and other worn articles   35% or USD 0.40/Kg whichever is higher. 35% Stay of application of EAC CET rate, and apply a duty rate of 35% for one year. 30. 0604.20.00, 0604.90.00, 0808.10.00, 0808.30.00 Horticultural products and edible fruits 25% 35% Stay of application of EAC CET and apply a duty rate of 35% for one year. 31. 2201.10.00 Mineral water 25% 60% Stay of application of EAC CET and apply a duty rate of 60% for one year. 32. 6907.21.00, 6907.22.00, 6907.23.00 Ceramic tiles 35% 35% or USD 3/SQM whichever is higher Stay of application of EAC CET rate of 35% and apply a duty rate of 35% or USD 3 per SQM whichever is higher for one year. 33. 1701.14.90 Sugar (gap) for domestic use (Other cane sugar) 100% or USD 460/MT whichever is higher 35% Stay of application of EAC CET of 100% or 460 USD/MT whichever is higher on Cane Sugar (Gap Sugar) imported under a permit issued by the Tanzania Sugar Board and apply a duty rate of 35% for one year. 34. 1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter. 0% 10% Stay of application of EAC CET and apply a duty rate of 10% for one year. 35. 8702.10.99, 8702.20.99 Buses for the Rapid Transport Project 25% 0% Stay of application of EAC CET and apply a duty rate of 0% for one year. 36. Heading 52.05, 52.06, 52.07. Except HS Code 5205.23.00 Cotton Yarns 10% 25% Stay of application of EAC CET and apply a duty rate of 25% for one year. 37. 4011.40.00 New pneumatic tyres of rubber, of a kind used on motorcycles 10% 25% Stay of application of EAC CET and apply a duty rate of 25% for one year. 38. 7310.10.00, 7310.29.90 Milk cans, of iron or steel 25% 0% Stay of application of EAC CET and apply a duty rate of 0% for one year. 39. 9619.00.90 Baby Diapers 25% 35% Stay of application of EAC CET rate of 25% and apply a duty rate of 35% for one year. 40. 4811.90.00 Other paper, paper board, cellulose wadding and webs of cellulose fibres (Thermal papers) 10% 25% Stay of application of EAC CET rate of 10% and apply 25% for one year.

56. 18.3 Duty Remission Imported products granted Duty Remission for manufacturers of goods in Tanzania as per Legal Notice No. EAC/154/2024 of 30 th June, 2024: S/N H.S Code Description of goods Approved Rate 1. 8507.60.00 Lithium-ion Electric accumulators Tanzania granted a remission to apply a duty rate of 0% on raw materials used in the assembly and manufacture of motor vehicles and motorcycles for one year. 2. 8528.72.10, 8528.73.10 Unassembled TV (CKD) Tanzania granted a remission to apply a duty rate of 0% on inputs and raw materials for the manufacture of Televisions for one year 3. Various Inputs for the assembly / Manufacture of mobile phones EAC Partner States granted a remission of duty and apply a duty rate of 0% on inputs for the manufacture and assembly of mobile phones 4. 3215.19.00, 3403.99.00, 3506.91.00, 3818.00.00, 3907.99.00, 3907.99.00, 3916.90.00, 3917.39.00, 3919.90.90, 3920.69.90, 3920.99.90, 3921.14.90, 3921.90.90, 5402.11.00, 5404.90.00, 7019.90.90, 8536.90.00, 8544.49.00 Inputs and raw materials used to manufacture optical fiber cables Tanzania granted a remission of duty and apply a duty rate of 0% on inputs and raw materials used in the manufacture optical fiber cables for one year 5. 4817.30.00, 4819.10.00, 5407.51.00, 3921.19.90 Pouch Thermoforms Mesh / Substrate Film EAC Partner States granted a remission of duty to apply a duty rate of 0% on inputs for the manufacture mosquito repellants. 6. 2106.90.20 Preparations of a kind used in manufacturing of beverages and food EAC Partner States granted a remission of duty to apply a duty rate of 10% as inputs for the manufacture of foods and beverages.

57. 18.3 Duty Remission… 7. 1001.99.10, 1001.99.90 Raw materials (Wheat grain) used to manufacture wheat flour Tanzania granted a remission to apply a duty rate of 10% instead of 35% for one year. 8. 4804.39.00, 4805.11.00, 4805.19.00, 4805.24.00, 4805.25.00 Raw materials used to manufacture corrugated boxes for packaging Tanzania granted a remission to apply a duty rate of 0% for one year on specified paper products used by domestic manufacturers of corrugated boxes. 9. 3923.29.00, 6305.10.00, 4819.40.00, 7310.29.90, 6305.33.00, 6305.20.00, 6304.91.90, 7607.19.90 Packaging materials for local producers of agricultural seeds. Tanzania granted a remission to apply a duty rate of 0% for one year. 10. 72.14 72.15 72.16 32.08 73.07 83.11 85.44 68.06 74.19 72.08 73.06 73.12 73.15 73.18 84.82 84.83 72.22 73.04 84.81 84.84 73.25 40.10 76.06 Inputs/Raw materials to manufacture capital goods/equipment for various sectors   Tanzania granted a remission to apply a duty rate of 0% for one year. 11. 1511.90.40 Raw materials (RBD Palm Stearin) used to manufacture soaps Tanzania granted a remission to apply a duty rate of 0% instead of 10% for one year.

58. 18.3 Duty Remission… 12. 3923.50.90, 4919.20.90, 4819.30.00, 4819.50.00, 4821.90.00, 7607.19.90 Packaging materials for yoghurt, powdered or UHT Milk Tanzania granted a remission to apply a duty rate of 0% instead of 25% or 35% for one year. 13. 4503.10.00 Corks and Stoppers used by domestic producers of wine Tanzania granted a remission to apply a duty rate of 0% instead of 10% for one year. 14. 7310.21.00, 6305.10.00, 3923.50.10, 3923.50.90, 3920.30.90 Packaging materials used by domestic processors of coffee Tanzania granted a remission to apply a duty rate of 0% for one year. 15. 3923.21.00 Packaging materials used by domestic processors of cashew nuts Tanzania granted a remission to apply a duty rate of 0% for one year. 16. 3920.30.90, 6305.39.00, 7217.90.00 Packaging materials used by domestic processors of cotton lint Tanzania granted a remission to apply a duty rate of 0% for one year. 17. 3402.31.00, 3402.39.00, 3402.49.00 Raw materials and inputs used to manufacture detergents and liquid soap Tanzania granted a remission to apply a duty rate of 0% for one year. 18. 3208.20.10, 3208.20.20, 3208.90.20, 3210.00.10 Raw materials and inputs used in leather processing Tanzania granted a remission to apply a duty rate of 0% for one year. 19. 2710.99.00, 2528.00.00, 3505.20.00 Raw materials and inputs used to manufacture fertilizers Tanzania granted a remission to apply a duty rate of 0% for one year. 20. 5310.10.00 Packaging materials for processed tobacco used by tobacco processors. Tanzania granted a remission to apply a duty rate of 0% for one year. 21. 4819.20.90, 5407.44.00, 3923.29.00 Packaging materials for processed tea used by tea blenders/processors. Tanzania granted a remission to apply a duty rate of 0% for one year. 22. 3401.20.10 Raw materials (soap noodles) used to manufacture soap. Tanzania granted a remission to apply a duty rate of 10% for one year. 23. 8704.21.90 CKD excluding chassis and its components for assemblers of three wheelers for cargo transportation. Tanzania granted a remission to apply a duty rate of 10% for one year.

59. 18.3 Duty Remission… 24. 3920.61.10, 7019.19.00, 7019.11.00, 6006.90.00, 7019.12.00, 3920.10.10, 4016.93.00, 3907.91.00 Raw materials and inputs used to manufacture Glass Reinforced Plastic pipes Tanzania granted a remission to apply a duty rate of 0% for one year. 25. 1901.90.10, 3302.10.00, 3505.10.00 Raw materials used to manufacture food flavors Tanzania granted a remission to apply a duty rate of 0% for one year. 26. 7005.10.00, 7005.21.00, 7005.29.00, 7005.30.00 Raw materials used to manufacture toughened glass Tanzania granted a remission to apply a duty rate of 10% for one year. 27. 7312.10.00, 7217.20.00, 7408.19.00, 7409.11.00, 7605.21.00, 2710.19.56, 3815.90.00, 5402.19.00, 5903.90.00, 7907.00.00, 2712.10.00 Raw materials used to manufacture electrical cables Tanzania granted a remission of duty of the EACCET to apply a duty rate of 0% for one year on inputs used to manufacture electrical cables.   28. 4811.90.00 Raw materials (metallized papers) used to manufacture labels and thermal paper rolls for cash registers, POS and EFD Machines Tanzania granted a remission of duty and apply a duty rate of 10% for one year as inputs (metallized papers) used in manufacture of labels and thermal paper rolls for cash registers, POS and EFD Machines. 29. 8538.90.00, 4016.99.00, 8205.59.00, 8536.10.00, 8536.69.00, 8536.90.00, 8547.20.00, 3926.90.90, 3917.32.00, 8544.30.00 Raw materials and inputs used to manufacture wiring harnesses for vehicles and motorcycles Tanzania granted a remission to apply a duty rate of 0% for one year. 30. 7409.11.00, 7409.19.00, 7410.11.00, 7410.12.00, 7409.21.00, 8001.10.00, 3810.90.00 Raw materials and inputs to manufacture radiators Tanzania granted a remission to apply a duty rate of 0% for one year.

60. 18.4 Other Customs Issues Products from EAC Partner States manufactured from inputs and raw materials which enjoy country specific duty remission or country specific stays of application of EAC CET rate as per respective Legal Notices in the EAC Gazette Vol. AT 1 – No. 18 of 30 th June, 2024 should NOT be accorded EAC preferential treatment. In the event that finished products from raw materials under stay of application or country specific duty remission are sold in the Customs territory (EAC), such goods shall attract duties, levies and other charges as provided in the EAC Common External Tariff, 2022 Version. The EAC Partner States have extended the Stay of the conditions specified in item 8 relating to the remission of duty on Completely Knocked Down kits (CKDs) for motorcycle assembly contained in Legal Notice EAC/39/2013 of 30 th June, 2013 until the coming into force of the EAC Assembling and Manufacturing of Products Regulations.

61. For your kind attention! Thank You