CUSTOMS DUTY

Tanzania is a member of the East African Community, which became a Customs Union on 1 January 2005 on the implementation of the East African Customs Union Protocol. This protocol provides for a common external tariff (CET), elimination of internal tariffs, rules of origin, anti-dumping measures, a common customs law, and common export promotion schemes.

The import duty rates applicable under the CET are as follows:

Category	Rate (%)
Raw materials, capital goods, agricultural inputs, pure-bred animals, medicines	0
Semi-finished goods	10
Finished consumer goods	25
Machinery and spare parts imported by licensed mining companies and used in mining activities	0
Machinery, spares, and inputs imported by licensed company for direct use in oil, gas, and geothermal exploration	0

Goods originating in Southern Africa Developing Countries (SADC) or the East African Community (EAC) have preferential or nil customs duty rates, subject to meeting the Rules of Origin Criteria. Most imports are also subject to Railway Development Levy of 1.5% (except goods that are exempted from duty) and Customs Processing Fee (CPF) of 0.6% of the FOB value.