Hides and Skins Export Tanzania: Licences, Certificates and the 80% Levy in 2026

This guide covers hides and skins export Tanzania rules as they stand on 2 November 2026. It is written for collectors, tanneries and traders who ship raw, salted or wet blue hides and skins from Mainland Tanzania. Three bodies of law apply to every consignment. The Ministry of Livestock and Fisheries licenses the premises and grades the goods. The veterinary authority certifies animal health. The Tanzania Revenue Authority (TRA) enters the goods and collects the export tax.

The export tax is the line most traders underestimate. Raw hides and skins carry the heaviest charge on the Mainland export schedule. Wet blue pays far less, and finished leather pays none. That gap is deliberate: the State wants raw material tanned at home. Our wider guide to Tanzania export levies and charges for 2026 sets out every item on the schedule. This post goes deeper on hides alone.

What the law says

The governing statute is the Hides, Skins and Leather Trade Act, 2008 (Act No. 18 of 2008), Cap. 120. It came into force on 1 June 2009 and repealed the old Hide and Skin Trade Act under section 35. Section 2 applies the Act to Mainland Tanzania. The Minister responsible for livestock oversees it. The Director responsible for hides, skins and leather development acts as the licensing authority.

The Act sets four controls. Premises that dry or process hides must be registered after an inspector approves them (section 10). Anyone trading in hides, including exporting them, needs a premises licence (section 14). Hide dressers and graders need personal licences (sections 15 and 16). Dirty, smoked, badly dried or reject-grade goods may not be traded or exported at all (section 32).

The detail sits in regulations made under section 34. The Hides, Skins and Leather Trade (Trading in Hides, Skins and Leather) Regulations, 2009, published by the Ministry of Livestock and Fisheries, carry the export rules in regulation 9. The copy on the Ministry site shows the date 27 December 2008 and no Government Notice number, so the GN should be confirmed against the Gazette.

Two other laws complete the picture. The Animal Diseases Act, No. 17 of 2003, Cap. 156, treats hide and skin as an "animal product" in section 2 and controls its certification. The Export Tax Act, Cap. 196 charges export tax, which section 3(1) says is "charged, levied and collected by the Commissioner". The rates sit in the Schedule to that Act.

Who is affected?

Anyone who handles hides, skins or leather "by way of trade" falls under section 14 of Cap. 120. That reaches further than exporters alone.

• Collectors and dealers who buy from slaughter slabs, abattoirs and village markets and store goods for sale.
• Exporters of raw hides and skins, whether dried, salted or wet salted.
• Tanneries that export wet blue, crust or finished leather.
• Abattoirs and meat exporters that sell hides as a by-product. The Meat Board registration rules apply to their meat, and Cap. 120 applies to the hides.
• Hide dressers and graders, who need their own licences.
• Foreign buyers and investors who set up a local company to source hides.

Live animal exporters face a separate permit route. Our post on the livestock export permit in Tanzania covers it.

Which licences does a hides and skins export business need?

The Ministry lists its requirements on its livestock permits page. For an exporter it names four items: a registered storage warehouse, a registered hide grader, a warehouse licence and an export permit. All are issued electronically through the Ministry's MIMIS system.

Registration of premises comes first. Section 10 of Cap. 120 requires an inspector to approve the premises as suitable. Section 12 requires an environmental impact assessment for registration, and section 13 makes the owner manage effluent. Read our note on when an EIA is required before you lease a store. The certificate of registration runs for twelve months under section 11.

The premises licence comes second. Section 17 sends applications for export premises to the Director or an authorised officer, with an inspector's report. The licence lasts twelve months under section 18. Regulation 9(1) states the rule plainly: "No person shall export hides, skins or leather unless he has a valid premise license for export."

The general business layer still applies. The Ministry page asks for a business licence, TIN, tax clearance and BRELA registration with the premises application. The Business Licensing Act Schedule has rows for exporters: exportation of raw material is TZS 300,000 for the principal place and TZS 200,000 for each branch (F0866). Exportation of finished goods and other commodities is TZS 100,000 and TZS 80,000 (F0865). BRELA decides which row fits your activity. See our guides to business licensing, TIN registration and the tax clearance certificate.

How are hides graded, marked and inspected before export?

Only export-grade goods may leave. Regulation 3 defines export grade as hide or skin grades I to IV, and leather grades TR I to VI. Section 3 of the Act defines a reject as a hide with defects over more than sixty percent of its area. Rejects cannot be exported under section 32.

Regulation 7 requires dried hides and skins to carry a clear, indelible grade mark on the flesh side. Each figure must be 2 to 2.5 cm high. Packing rules follow in regulation 9(3)(a). Dried hides and skins go in bales made with a baling press. Salted hides, salted skins and processed leather go on pallets.

Inspection is done by appointed inspectors. Section 28 lets the Director appoint them from registered veterinarians and livestock officers. The Hides, Skins and Leather Trade (Inspectors) Notice, 2023, GN 285 of 2023 names 101 inspectors by district. Under section 29 they may enter premises, mark hides, take samples and, with the police, stop vehicles.

Movement inside Tanzania is also controlled. Regulation 8(1) says no hide or skin may move from one district to another without a written permit signed by an inspector. Trucks from upcountry collection points need that permit before they reach the port.

What certificates must travel with each consignment?

Regulation 9(3) lists six conditions for every consignment. The goods must be baled or palletised as above. The Director must issue an export certificate on the Fourth Schedule form. The veterinary authority must issue a health certificate on the Fifth Schedule form. Each bale or pallet must carry the registered shipper's mark. The goods must be export grade. They must leave through an official entry point.

The Ministry's export permit checklist adds the commercial papers. It asks for the premises licence, the invoice, a packing list by grade and a fumigation report. The veterinary side rests on the Animal Diseases Act. A FAOLEX copy of the Animal Diseases Act, Cap. 156 shows section 54 requiring animal products to be inspected and certified in the prescribed manner. The exact section should be confirmed against the current revised edition.

Buyers abroad will also ask for their own documents. Most destination countries want an import permit and a certificate of origin. Our post on export permits and documentation explains the general set. After shipment, regulation 9(4) requires the licensed export premises to file monthly returns with the licensing authority.

How much is the export levy on raw hides and wet blue?

TRA's Taxes and Duties at a Glance 2025/26 states the rates under export tax. Raw hides and skins are "charged based on 80% FOB Value or USD 0.52 / Kg whichever is greater." Wet blue leather is "charged on 10% of FOB Value." TRA's export procedures page repeats the 80% or USD 0.52 rule. These match items 1 and 2 of the Cap. 196 Schedule as shown in our export levies post.

The Finance Act, 2026 (Act No. 2 of 2026) did not change them. Its Part V amends Cap. 196 only by adding items 7, 8 and 9: paper scrap, oilseed cakes and brans, and quartz sands and feldspar. It took effect on 1 July 2026. Clyde & Co's summary of the Finance Act 2026 lists the same three additions and no change for hides.

One exemption matters. The Finance Act 2023 removed export tax on raw hides and skins exported by meat exporters in an Export Processing Zone. Bowmans' Finance Act 2023 highlights report the change, and TRA's export page excludes EPZ investors who hold a meat processor certificate. Everyone else pays.

The levy has a history of change. TanzaniaInvest reported in February 2021 that the 80% rate was in force and a rise to 100% was under discussion. Leatherbiz reported in June 2015 that the wet blue charge was going up to 10%. Check the rate in each July Finance Act before you price a forward contract.

Worked example: one container of raw hides and one of wet blue

The business below is hypothetical. Mfano Hides Limited is a Tanzanian company with a licensed export store in Arusha. It ships two 20-foot containers through Dar es Salaam in November 2026.

Container A: wet salted cattle hides. Net weight 18,000 kg. The contract price is USD 0.60 per kg FOB, so the FOB value is 18,000 × 0.60 = USD 10,800.

• Ad valorem test: 80% × USD 10,800 = USD 8,640.
• Specific test: 18,000 kg × USD 0.52 = USD 9,360.
• The greater figure applies, so export tax is USD 9,360.
• Tax as a share of FOB: 9,360 ÷ 10,800 = 86.7%.

The specific rate bites whenever the FOB price falls below USD 0.65 per kg, because 0.52 ÷ 0.80 = 0.65. At USD 0.60 per kg, the levy takes more than four fifths of the sale.

Container B: wet blue cattle leather. Net weight 15,000 kg at USD 2.20 per kg FOB, so FOB is 15,000 × 2.20 = USD 33,000. Export tax is 10% × USD 33,000 = USD 3,300.

Two totals stay separate. The export tax goes to TRA against the TANCIS assessment. Ministry certificates, the business licence and any Zatra professional fee are separate items and are never netted against the levy. The figures show why few traders now ship raw hides at low grades.

Customs entry through TANCIS and the TRA side

Every export is declared in the Tanzania Customs Integrated System. TRA says the clearing and forwarding agent uploads the documents "in the Tanzania Customs Integrated System (TANCIS for Mainland and Zanzibar)". The attachments are the invoice, packing list, the exporter's TIN certificate, an authorisation letter and the export certificates of the relevant authorities. For hides that means the Ministry export certificate and the veterinary health certificate.

Documentation is done online and finished before examination and release. The export tax is assessed on the entry and paid before the goods are released. Our post on the TANCIS declaration walks through the same screens from the import side. VAT on exported goods is zero-rated, as TRA's guide confirms.

Keep the FOB value honest and consistent. The invoice, the Ministry certificate and the TANCIS entry should show the same weight, grade and price. A mismatch invites a valuation query and delays the container at the port.

Leather industry incentives for processors

The levy is the stick. The tax incentives are the carrot, and they reward processing in Tanzania.

• Reduced corporate tax. TRA's guide lists a 20% rate for "a newly established entity dealing with manufacturing of pharmaceuticals or leather products" with a performance agreement with the Government, for five consecutive years. PwC's Tanzania tax summary, last reviewed 9 September 2026, describes the same relief.
• Duty remission on chemicals. TRA lists leather processing chemicals at 0% duty under an EAC remission valid for one year at a time.
• Lower export tax on wet blue. Wet blue pays 10% against 80% for raw, and finished leather pays no export tax.
• Zones and investor status. EPZ and SEZ licensees get further benefits. See our guide to TISEZA investor registration.

A tannery also faces heavy environmental duties. Section 13 of Cap. 120 links effluent failures to closure. Read our note on waste and effluent permits for factories before you commit to a site.

Mainland and Zanzibar: what differs

Cap. 120 applies to Mainland Tanzania only, under its section 2. Its premises licences and grading certificates do not reach Zanzibar. Zanzibar runs its own livestock and produce laws. The Zanzibar Government's Agricultural Marketing Policy (April 2013) says its Ministry of Livestock and Fisheries issues health permits for livestock product exports. It also says local processing of hides in Zanzibar is limited.

Customs is shared. TRA states that TANCIS covers Mainland and Zanzibar. VAT is separate: TRA's guide shows exports of goods from Zanzibar at 0% under Zanzibar VAT. Whether the Cap. 196 export tax applies to hides shipped from a Zanzibar port should be confirmed with TRA before you plan that route.

Penalties, seizure and appeals

Most offences under Cap. 120 carry the same ceiling. Trading without a premises licence, dressing or grading without a licence, or exporting prohibited goods can lead to a fine of up to TZS 1,000,000, up to twelve months in prison, or both. Goods exported or traded in breach of section 32 may be forfeited. Regulation 10 of the trading regulations sets the same maximum.

Section 31 sets the appeal route. An inspector's decision goes to the Director. A licensing decision goes to the Minister or the Regional Commissioner, whose decision is final. Customs penalties for a wrong declaration fall under the customs law and are separate. A seizure, prosecution or customs dispute needs an advocate from the start.

What to do now

1. Check the business case. Price your goods against the USD 0.52 per kg floor before you sign. Below USD 0.65 per kg FOB, the specific rate applies to raw hides.
2. Register the company and tax file. Complete BRELA registration, TIN, tax clearance and the business licence row BRELA assigns (F0865 or F0866).
3. Prepare the premises. Secure the EIA, invite the council's hide inspector, and apply on MIMIS for the certificate of registration and the export premises licence.
4. Licence your people. Make sure a licensed grader works at the store and that dressers at your supplying slaughter points hold licences.
5. Register your shipper's mark. Apply to the Director under regulation 9(2) and mark every bale or pallet with it.
6. Build the consignment file. Obtain movement permits, the grading export certificate, the veterinary health certificate and the fumigation report, then lodge the TANCIS entry through your agent.
7. File and renew. Send monthly returns, and diarise the twelve-month renewals of registration, premises licence and business licence.

Key dates

How Zatra helps

Zatra prepares the company, tax and licensing file, the MIMIS applications and the export document checklist, and coordinates with your clearing agent. Our import and export compliance service and our sector permits service cover these steps. We also model the levy on your price list, so you can see the margin before you buy stock.

Government fees are paid at the official rate to each authority against its control number. They are separate from Zatra's professional fee, which we quote in writing before work starts. Zatra does not decide or guarantee any authority's outcome. Licences, grades and certificates are decided by the Ministry, the veterinary authority and TRA. Disputes, prosecution, seizure and legal opinions go to an advocate, and we can introduce one.

Sources and status

Accurate as at 2 November 2026.

• Hides, Skins and Leather Trade Act, 2008 (No. 18 of 2008), Cap. 120. TanzLII, version of 1 June 2009. Accessed 2 Nov 2026.
• Hides, Skins and Leather Trade (Trading in Hides, Skins and Leather) Regulations, 2009. Ministry of Livestock and Fisheries, dated 27 December 2008. Accessed 2 Nov 2026.
• Vibali vya Mifugo (livestock permits). Ministry of Livestock and Fisheries, 2026. Accessed 2 Nov 2026.
• Hides, Skins and Leather Trade (Inspectors) Notice, 2023, GN 285 of 2023. TanzLII, 7 April 2023. Accessed 2 Nov 2026.
• Export Tax Act, Cap. 196. TanzLII, version of 31 July 2002. Accessed 2 Nov 2026.
• Taxes and Duties at a Glance 2025/26. Tanzania Revenue Authority, July 2025. Accessed 2 Nov 2026.
• Export Procedures. Tanzania Revenue Authority, 2026. Accessed 2 Nov 2026.
• The Finance Act, 2026 (Act No. 2 of 2026). Tanzania Revenue Authority, 30 June 2026. Accessed 2 Nov 2026.
• Animal Diseases Act, Cap. 156. FAOLEX, 2004 text. Accessed 2 Nov 2026.
• Zanzibar Agricultural Marketing Policy and Implementation Strategy. Revolutionary Government of Zanzibar, April 2013. Accessed 2 Nov 2026.
• Tanzania: Finance Act 2023 Highlights. Bowmans, 6 July 2023. Accessed 2 Nov 2026.
• Tanzania Tax Update: Finance Act 2026 Highlights. Clyde & Co, 3 July 2026. Accessed 2 Nov 2026.
• Tanzania: Tax credits and incentives. PwC Worldwide Tax Summaries, reviewed 9 September 2026. Accessed 2 Nov 2026.
• Tanzania to Increase Export Tax on Raw Skins to 100%. TanzaniaInvest, 17 February 2021. Accessed 2 Nov 2026.
• Tanzania: Tanners dismayed by government plan to increase wet blue levy. Leatherbiz, 17 June 2015. Accessed 2 Nov 2026.

Figures to confirm before you act

• Fees for premises registration, the export premises licence, grader and dresser licences, the shipper's mark and the export permit are set by the Ministry's schedule and are not in the Zatra fee register; confirm them on MIMIS.
• The Government Notice numbers of the 2009 regulations, which the Ministry copy leaves blank.
• The current section number in the Animal Diseases Act for export certification, against the revised edition.
• Whether Cap. 196 export tax applies to hides shipped from a Zanzibar port, and the Zanzibar licensing instrument in force.
• Which business licence row BRELA assigns to your activity (F0865 or F0866).
• Any change to items 1 and 2 of the Cap. 196 Schedule in a Finance Act after 1 July 2026.

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.