Customs Licences 2027 Tanzania: TRA Opens Applications, Agents Must File by 31 October

The customs licences 2027 Tanzania round covers agents, transporters, bonded warehouses, manufacturing under bond, inland container depots and container freight stations. This brief sets out each licence's conditions, the GN 487A ownership rules, fees, bonds, Zanzibar and the dates.

What changed on 30 September 2026

The Customs and Excise Department of the Tanzania Revenue Authority (TRA) published a public notice titled Invitation to apply for customs licenses for the year 2027. TRA lists it on its public notices page under the date 30 September 2026. It is signed by Juma B. Hassan, Commissioner for Customs and Excise.

The notice opens the annual round for new licences and renewals, moves filing to the Tanzania Electronic Single Window (TANESW) and applies the citizen-only rule of GN 487A of 2025 to customs agents.

We found no independent press report of the notice at the date of writing, in English or Kiswahili. Independent context comes from law-firm notes on GN 487A and TASAC.

Who is affected

• Licensed customs agents renewing for 2027, who now face the 100 percent Tanzanian ownership and management test.
• New clearing firms seeking a first customs agent licence, with a deadline of 31 October 2026.
• Transporters of transit goods and goods under customs control.
• Bonded warehouses, MUB factories, inland container depots (ICDs) and container freight stations (CFSs).
• Importers and exporters whose agent, transporter or depot may lapse on 1 January 2027.

Which customs licences does the 2027 notice cover?

The notice lists six licence types. The licensing powers sit in the East African Community Customs Management Act, 2004 (revised edition 2009). Its arrangement of sections shows s.14 (licensing of internal container depots), s.62 (Commissioner may license warehouses), s.106 (Commissioner may require security), s.145 (licensing of agents) and s.160 (licensing of bonded factories). Kenya's revenue authority cites the same s.145 in its 2027 agents notice.

Warehouses and MUB factories also need a TZS 100,000,000 bond for removing goods from the entry point.

What documents do all applicants need?

Part A of the notice lists general documents for every licence type. Each copy must be a certified true copy.

• Memorandum and articles, certificate of incorporation and a current detailed BRELA company search.
• TIN certificates for the applicant and directors, a VAT certificate where registered, and a current-year tax clearance certificate.
• A business name certificate for transporters trading as sole proprietors or partnerships.
• Photos and valid IDs for each director and employee, and work permits for non-resident directors.
• A title deed or a lease registered with the Registrar of Titles, running longer than the licence, plus proof of withholding tax paid on rent.

Shipping lines, shipping agents and their affiliates do not qualify, and the applicant must have no outstanding customs matters. Forged documents lead to rejection, revocation and prosecution; anyone facing that should instruct an advocate.

What must a new customs agent show?

Ownership. Management and ownership must be 100 percent Tanzanian under GN 487A of 2025, the Business Licensing (Prohibition of Business Activities for Non-Citizens) Order. The notice adds "as amended". We did not find the amending instrument, so confirm the current text with BRELA or the Ministry.

Declaration. A declaration signed before a Commissioner for Oaths must confirm five points:

• No director was a director of a company whose licence was revoked in the last five years.
• No director is a director of an existing licensed customs agent.
• No director or shareholder is a TRA employee.
• The company will provide customs services 24 hours a day.
• No director or employee works for, or is affiliated with, a shipping line or shipping agent.

Fee and training. A non-refundable USD 50 is paid on submission. TANESW registration training runs from 5 to 20 October 2026 at TPA Tower.

Examination. One director or staff member with a customs certificate or diploma sits an examination. The candidate must not have passed an interview for any company in the last five years. Shortlisted applicants submit an introduction letter with a photo.

After passing. The firm needs at least two clearance staff with a customs diploma or certificate, or five years' experience. It also needs a TASAC certificate of registration as a clearing and forwarding agent, membership of a recognised association and a TZS 100,000,000 security bond. The USD 400 licence fee is paid on approval. See our customs clearing agent licence guide.

Can a foreign-owned clearing agent renew for 2027?

Not on the notice's terms. Renewal also requires 100 percent Tanzanian management and ownership under GN 487A. A renewing agent must also hold the TASAC certificate and association membership, post a TZS 50,000,000 bond and pay USD 450 on approval.

GN 487A was published on 28 July 2025. Item 12 of its schedule reserves "clearing and forwarding services" for citizens, as both Clyde & Co (29 July 2025) and Bowmans (30 July 2025) report. Clyde & Co describes a transitional clause letting existing non-citizen licensees operate until their licences expire. Customs licences expire on 31 December 2026, so that window closes this year.

The Chanzo (15 January 2026) reported the Prime Minister's instruction to deploy officers to enforce the Order. The law-firm notes report a fine of not less than TZS 10,000,000 for a non-citizen. A citizen who aids one faces TZS 5,000,000 or three months (F0890). Fronting arrangements are offences, not workarounds.

A foreign-owned agent can restructure to full citizen ownership, exit the activity, or become a client of a licensed Tanzanian agent. Take advice from an advocate before any share transfer. Our notes on the clearing and forwarding restriction and the full restricted list cover the wider rule.

What do transporters need for C.28 and C.40?

Transporters apply in two steps. First comes the Certificate of Transporter (COT). Ownership and management must be at least one third Tanzanian, with proof of membership of a recognised transporters' association and a TZS 10,000,000 security bond.

Second, each vehicle or vessel needs a licence. Form C.28 covers transit goods and form C.40 covers goods under customs control. Each unit needs its registration card, an insurance cover note and a LATRA carrier's licence. Tankers also need a calibration document from the Weights and Measures Agency (WMA). The licence fee is USD 200 on approval. Our guide to transit goods in Tanzania explains how transit cargo moves under bond.

What do bonded warehouses and MUB need?

A general customs bonded warehouse (CBW) must be 100 percent Tanzanian owned and managed. A private CBW needs at least one third. These ownership rules do not apply to private CBWs for manufacturers, assemblers and authorised motor vehicle dealers, or to MUB.

• Minimum area: 1,000 square metres for a private CBW and 2,000 for a general CBW or MUB. Motor vehicle bonded warehouses in Dar es Salaam region need 2,000 private and 3,000 general.
• Site and security: a certified site plan, commercial or industrial title, a paved yard, a three-metre brick wall with electric wire, 24-hour guards, cameras and fire-fighting equipment.
• MUB: a BRELA industrial licence. See our industrial licence guide.

Renewal needs the prevailing conditions, all bonds active and USD 1,500. MUB renewals also need production formulae approved by the Tanzania Bureau of Standards (TBS).

What do ICDs and CFSs need?

An ICD or CFS needs at least one third Tanzanian ownership and management. It also needs a TASAC licence and a clearance letter from TANROADS or TARURA. The physical list is long:

• Heavy-duty pavements, a three-metre brick wall with electric wire, separate gates and parking for 25 trucks outside.
• 24-hour security with six months of camera backup, viewable on a 55-inch screen in the customs office.
• Demarcated container areas and a roofed examination area for at least 20 containers.
• For an ICD, a transit shed and customs warehouse of at least 500 square metres.
• Offices for at least 15 customs officers, at least three reach stackers, three forklifts and a truck scale.

Minimum sizes are 20,000 square metres for a CFS for general goods and 40,000 for an ICD for general cargo. An ICD for motor vehicles needs 20,000 square metres, and an ICD for bulk cargo the same. Silo and tanker ICDs need 20,000 metric tons. Storage charges are in our demurrage and storage guide.

What is different from TRA's standing licensing page?

TRA's customs licensing page sets out older standing conditions. Where they conflict, apply the later notice and confirm with TRA.

How does this work in Zanzibar?

Customs is a Union matter. A Zanzibar Revenue Authority presentation on the Addis Tax Initiative site states that TRA administers taxes under Union matters in the First Schedule of the Constitution, while ZRA handles non-Union taxes. The EAC Customs Management Act applies to Tanzania as a Partner State. Our note on Union and non-Union taxes explains the split.

The notice does not say whether a licence covers Zanzibar ports, and two conditions rest on Mainland laws. GN 487A is made under the Business Licensing Act, Cap. 101, a Mainland statute. Clyde & Co (31 January 2018) describes the TASAC Act as regulating maritime transport in Mainland Tanzania.

Fees, bonds and the fee register

Customs licence fees and bonds here come from TRA's notice of 30 September 2026 and match the Zatra fee register. Agents pay USD 50 to apply (F0344) and USD 400 for the licence (F0345), with a TZS 100,000,000 bond (F0346). The register also records the warehouse bonds TZS 500,000,000 and TZS 1,000,000,000 (F0347, F0348), removal bond (F0350), transporter USD 200 per unit (F0351) and bond (F0352), ICD and CFS bonds (F0353), and the USD 1,500 warehouse, MUB and ICD fee (NEW-03-23).

The register holds related lines. A clearing and forwarding business licence costs TZS 400,000 principal and TZS 200,000 subsidiary (BLA031), and council warehousing TZS 300,000 and 150,000 (F0846). The citizen-only list is NEW-08-14. See our government fees guide.

A security bond is not a fee. It is a bank or insurance guarantee TRA can call on if duty is lost, and the provider charges its own premium.

Worked example: a new clearing agent and a vehicle bond in Dar es Salaam

For example, Pwani Clearing Ltd (fictional, Tanzanian-owned) seeks its first agent licence, and a sister company a private vehicle bonded warehouse in Dar es Salaam.

The agent pays USD 450 to TRA and TZS 400,000 for its business licence in year one, and carries a TZS 100,000,000 guarantee. On renewal it pays USD 450 with a TZS 50,000,000 bond.

The warehouse pays USD 1,500 and carries TZS 600,000,000 in bonds. The one percent premium is an assumption; get real quotes.

What to do now

1. Check ownership. Confirm each director and shareholder is a Tanzanian citizen, or meets the one-third test for your licence type.
2. Register on TANESW. Attend the TRA training before 20 October 2026 if your staff have not used the system.
3. Order documents early. Request the BRELA search, tax clearance certificate and a registered lease this week.
4. Arrange the bond. Ask your bank or insurer for a customs bond at the amount for your licence.
5. Swear the declaration. Agents should sign the Commissioner for Oaths declaration once each point is true.
6. File before the deadline. New agents should submit by 30 October 2026 to clear the 0000 hrs cut-off on 31 October.
7. Check your suppliers. Importers should ask agents and depots for proof of 2027 licences in December.

Key dates and deadlines

The notice gives no separate renewal cut-off, so file renewals well before December.

How Zatra helps

Zatra's import and export compliance team prepares customs licence files and tracks renewals. Our business licensing and tax compliance desks handle the Cap. 101 licence and tax clearance. A Senior Advisory Session costs USD 49; see our pricing page.

Government fees are paid by the client to TRA and other authorities at the official rate against a GePG control number. They are separate from Zatra's professional fee and never marked up. Our note on professional and government fees explains the two buckets.

Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Refusals, revocations, prosecution, seizure of goods, share restructuring under GN 487A, disputes and formal legal opinions go to Zatra's advocate.

Sources and status

Accurate as at 10 October 2026. Licence conditions, fees and bonds are from TRA's notice of 30 September 2026; business licence fees are from the Zatra fee register at 26 September 2026.

• Invitation to apply for customs licenses for the year 2027: TRA Customs and Excise Department, 30 Sep 2026, scanned notice. Accessed 10 Oct 2026.
• Public notices: Tanzania Revenue Authority, listing of 30 Sep 2026. Accessed 10 Oct 2026.
• Customs licensing: Tanzania Revenue Authority, undated page, live 2026. Accessed 10 Oct 2026.
• EAC Customs Management Act, 2004, revised edition 2009: East African Community, hosted by the Ministry of Finance. Accessed 10 Oct 2026.
• Application for renewal of customs agents licences 2027: Kenya Revenue Authority, 21 Sep 2026. Accessed 10 Oct 2026.
• Practical implications of the Business Licensing (Prohibition of Business Activities for Non-Citizens) Order of 2025: Clyde & Co, 29 Jul 2025. Accessed 10 Oct 2026.
• Order prohibiting non-citizens from engaging in certain business activities published: Bowmans, 30 Jul 2025. Accessed 10 Oct 2026.
• Government vows tough enforcement of law restricting foreigners in small-scale businesses: The Chanzo, 15 Jan 2026. Accessed 10 Oct 2026.
• Establishment of the Tanzania Shipping Agencies Corporation: Clyde & Co, 31 Jan 2018. Accessed 10 Oct 2026.
• Zanzibar Revenue Authority presentation: ZRA Research and Planning, hosted by the Addis Tax Initiative, undated. Accessed 10 Oct 2026.
• Zatra fee register lines F0344 to F0348, F0350 to F0353, NEW-03-23, BLA031, F0846, F0890, NEW-08-02 and NEW-08-14: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 10 Oct 2026.

Figures to confirm before you act

• Renewal fee for agents: the notice prints USD 450 for renewal; the register's agent line (F0345) shows the USD 400 new-licence fee, so confirm the renewal amount on the control number
• Bond amounts: confirm the TZS 10,000,000 transporter bond, since TRA's standing page gives TZS 50,000,000 for both C.28 and C.40
• The 0000 hrs cut-off: whether TRA reads it as the start or the end of 31 October 2026
• Renewal deadline: the notice gives none for renewals other than expiry on 31 December 2026
• GN 487A amendments: the notice says "as amended"; we did not find the amending instrument
• Non-citizen fine: the TZS 10,000,000 minimum is from law-firm notes, not the gazette text
• Zanzibar ports: whether the licence covers Zanzibar and what replaces the TASAC certificate there
• ICD distance rule: whether the 30-kilometre minimum from the port on TRA's standing page still applies

This article is general information based on official sources available at the date of publication. It is not legal, tax or financial advice. Laws and notices change. Verify with the issuing authority or consult Zatra before acting.