Tanzania import duty and the EAC Common External Tariff

The EAC Common External Tariff

The CET is the shared import tariff of the EAC Customs Union. The EAC repository holds the EAC Customs Union Common External Tariff Version 2022, made available on 27 July 2022 ¹. The Council of Ministers acted under Articles 12(2) and (3) and 39(1)(c) of the Customs Union Protocol and adopted a four band structure ¹.

The 2022 version has Schedule 1 in 21 Sections and Schedule 2, a list of sensitive items ¹.

How TRA charges import duty

The TRA Customs and Excise Department administers import duty, excise duty and VAT on imports ². Import duty is charged as an ad valorem rate or a specific rate on the CIF value. It is collected before goods are entered for home consumption ².

TRA links the CET 2022 version, updated June 2025, as the tariff on its customs pages ³. Importers use a licensed clearing and forwarding agent to lodge the entry ³.

Other charges on imports

• Excise duty applies to some goods such as beer, cigarettes, petroleum, soft drinks and motor vehicles. For ad valorem rates the base is the CIF value plus import duty ².
• VAT on imports is administered by the Customs and Excise Department ².
• The Railway Development Levy is 2 percent of customs value from 1 July 2024 under the Finance Act, 2024 ⁴.
• The Customs Processing Fee is 1% of FOB value on dry cargo and TZS 20 million per vessel on fuel from 1 July 2026 ⁵.
• The Finance Act, 2024 added an Industrial Development Levy on the customs value of imported goods, as section 18A of the Imports Control Act ⁴.
• Port and airport charges are paid on top of duties and VAT ².

Stays of the CET for industries

The Finance Act, 2024 added section 17A to the National Industries (Licensing and Registration) Act ⁴. It says a registered or licensed industry that receives a stay of application of the CET must enter a performance agreement with the Minister responsible for finance ⁴. The Act commenced on 1 July 2024 ⁴.

The list of stays that Tanzania applies for 2026/27 was not confirmed in a primary source read for this page.

Goods from EAC partner states

The Customs Processing Fee applies to goods from outside the EAC and to EAC goods that do not meet the EAC Rules of Origin ⁵. Under the Single Customs Territory, TRA says goods made in the EAC need one declaration lodged in Tanzania, with taxes paid or a bond given ⁶.

Paying and checking

TRA says duties and taxes are paid through commercial banks or mobile networks with a GePG control number ². Main entry points are Dar es Salaam Port, Julius Nyerere International Airport and Kilimanjaro International Airport, plus some land borders ². For rate questions TRA gives the phone number +255 22 2116453 ².