HS Code Tanzania: Tariff Classification Under the EAC CET
How is an HS code chosen for goods imported into Tanzania? Every import is classified under the EAC Common External Tariff 2022, an eight-digit tariff built on the WCO Harmonized System 2022. The six General Interpretative Rules decide the heading. The code sets the duty band of 0%, 10%, 25% or 35%, or a sensitive or stayed rate, and feeds every other tax on the TANCIS entry.
The HS code Tanzania customs accepts on your entry decides more than import duty. It fixes the duty band, whether a stay of application or a remission applies, whether the Industrial Development Levy bites, and the base on which VAT is charged. A wrong code can sit unnoticed for years and then return as a demand after a post-clearance audit.
This guide explains how goods are classified under the East African Community Common External Tariff (EAC CET), how the Tanzania Revenue Authority (TRA) applies the code in TANCIS, how to obtain an advance ruling, and what happens when the code is wrong. It covers Mainland Tanzania and Zanzibar.
What the law says
Customs law in Tanzania is regional. The East African Community Customs Management Act, 2004 (EACCMA), as amended in 2019, governs entry, duty, rulings, offences and reviews. It applies in Tanzania as part of the EAC Customs Union. The tariff itself is Annex 1 to the Protocol on the Establishment of the Customs Union: the EAC Common External Tariff, 2022 Version, whose cover describes it as the Harmonised Commodity Description and Coding System (Version 2022).
Four instruments do most of the work:
- Legal Notice No. EAC/117/2022, in the EAC Gazette of 30 June 2022, set "a four band common external tariff with a minimum rate of 0 per centum" and a maximum of 35%, in force from 1 July 2022.
- Section 248A of EACCMA, inserted by section 9 of the EAC Customs Management (Amendment) Act, 2019 and in force from 15 November 2019, lets a person intending to import apply for an advance binding ruling on tariff classification.
- Sections 229 and 230 of EACCMA give the review by the Commissioner and the appeal to the tax appeals tribunal, which in Tanzania is the Tax Revenue Appeals Board (TRAB).
- The annual EAC Gazette notices on stays of application and duty remission. For 2026/27 these are Legal Notices No. EAC/160/2026 and EAC/161/2026 in the EAC Gazette of 30 June 2026.
The EAC Customs Management (Amendment) Act, 2025, in force from 26 September 2025, raised the fine for false documents under section 203. It also added section 114A on misuse of exempted goods. It did not change section 248A, section 229 or section 230.
VAT and the national levies that ride on the code come from Tanzanian Acts; see our guide to import duty, VAT and excise.
Who should read this
- Importers of finished goods, spare parts, machinery and raw materials into Dar es Salaam, Tanga, Mtwara, Zanzibar or any land border post.
- Manufacturers who rely on a 0% or 10% band, or on an EAC duty remission, for their inputs.
- Finance teams pricing landed cost or preparing for a TRA post-clearance audit.
- Clearing and forwarding agents who choose the code on the declaration and answer for it.
What is an HS code and how is the EAC tariff built?
The Harmonized System is the World Customs Organization's product nomenclature. Its 2022 edition entered into force on 1 January 2022. It is arranged in 21 sections and 97 chapters (chapter 77 is reserved), then four-digit headings and six-digit subheadings. Every country that uses the HS shares the first six digits.
The EAC adds two digits to create national tariff lines, so an EAC code reads like 6907.21.00. The last two digits carry the rate. The eight-digit code is the one TANCIS needs, and a six-digit code copied from a supplier's export invoice is not enough.
| Level | Digits | Example | Who sets it |
|---|---|---|---|
| Chapter | 2 | 69: ceramic products | WCO |
| Heading | 4 | 69.07: ceramic flags, paving, hearth or wall tiles | WCO |
| Subheading | 6 | 6907.21: tiles by water absorption | WCO |
| Tariff line | 8 | 6907.21.00 with its duty rate | EAC Council of Ministers |
The WCO has adopted a new edition. HS 2028 enters into force on 1 January 2028 with 299 sets of amendments. The EAC will need to transpose it into a new CET version, and codes for some products will move.
What are the EAC CET duty bands in 2026?
TRA's Taxes and Duties at a Glance 2025/2026 prints the four bands that Legal Notice EAC/117/2022 created. We found no later notice changing the band structure, and the 2026/27 Gazette changes individual lines rather than the bands.
| Band | Rate | Typical goods | Register ID |
|---|---|---|---|
| 1 | 0% | Raw materials, pharmaceuticals, capital goods, hand hoes, agricultural implements | F0304 |
| 2 | 10% | Semi-finished goods | F0305 |
| 3 | 25% | Final consumer goods or finished commercial goods | F0306 |
| 4 | 35% | Fully finished goods or special taxes items | F0307 |
| Sensitive items | Above 35%, or a specific rate per kg, tonne or square metre | Items listed as sensitive in the CET, for example some cereals, sugar and textiles | F0307 note |
Register IDs refer to the Zatra fee and rate register, checked against TRA and EAC sources. Sensitive items can carry rates far above 35%. The Eastern Africa Grain Council's note on the 2022 CET records maize at 50% and rice at 75%. Many lines also carry an alternative specific rate: "35% or USD 3 per square metre, whichever is higher".
Goods that originate in another EAC Partner State and meet the rules of origin enter at 0% (register F0308). That depends on origin, not classification, and is covered in our guide to the certificate of origin.
How do the General Interpretative Rules decide a code?
The HS comes with six General Interpretative Rules (GIRs). They are part of the nomenclature, so they bind TRA, the importer and TRAB alike. Customs officers apply them in order and stop at the first rule that settles the heading.
- GIR 1. Classification is decided by the terms of the headings and any section or chapter notes. Chapter titles are for reference only. Most goods are classified here.
- GIR 2. Rule 2(a) brings incomplete, unfinished, unassembled or disassembled articles into the heading for the complete article, if they have its essential character. Rule 2(b) extends a heading for a material to mixtures and combinations with other materials.
- GIR 3. Where goods could fall in two or more headings, (a) the most specific description wins; (b) mixtures, composite goods and retail sets go by the component that gives their essential character; (c) failing both, the heading that comes last in numerical order applies.
- GIR 4. Goods that fit no heading go to the heading for the goods they are most akin to.
- GIR 5. Cases made for an article and sold with it, and ordinary packing, are classified with the goods.
- GIR 6. Within a heading, subheadings are compared using the same rules, at the same level only.
The WCO Explanatory Notes are the main aid to reading the headings. Keep a copy of the note you relied on in the import file.
How does TRA apply classification in TANCIS?
The importer, through a licensed clearing and forwarding agent, lodges the declaration in the Tanzania Customs Integrated System (TANCIS) with the invoice, packing list and other documents attached. TRA's pre-arrival declaration page sets a 24-hour target for processing a pre-arrival declaration. After lodgment and payment, selectivity runs within 24 hours and routes the entry to a document check, physical verification or release.
The code you enter drives the assessment: TANCIS reads the rate for that line and computes duty, levies and VAT. Classification queries arise at three points:
- At document check, when the description does not match the heading.
- At physical verification, when the goods do not look like the description.
- After release, when a post-clearance audit compares several years of entries with sales records, catalogues and laboratory results.
Our guide to TANCIS import declarations covers the filing steps, and our customs valuation guide covers value, which is a separate test.
Can you get a binding ruling on an HS code before importing?
Yes. Section 248A(1) of EACCMA lets "a person intending to import goods" apply in writing to the Commissioner for an advance binding ruling on tariff classification; TRA's published procedure also covers origin and valuation. The Commissioner must issue the ruling, or give reasons for not issuing it, within 30 days of receiving sufficient information. The ruling binds the Commissioner and the applicant "for a period not exceeding twelve months".
The Tanzania Trade Portal's advance ruling procedure describes TRA's practice. Applications go in writing to the Commissioner of Customs before importation. The portal lists importers, exporters, producers, manufacturers and others with a justifiable cause as applicants. It also states the ruling is valid for 12 months from the date of issue.
| Step | What happens | Time | Basis |
|---|---|---|---|
| 1. Prepare | Product description, composition, function, catalogues, samples, safety data sheet, proposed code and reasons | Before shipment | Trade Portal procedure |
| 2. Apply | Written application to the Commissioner of Customs, with TIN and contact details | Before importation | EACCMA s.248A(1) |
| 3. Further information | The Commissioner may direct the applicant to supply more information | As directed | EACCMA s.248A(2) |
| 4. Ruling | Ruling issued, or reasons given for not ruling | 30 days from sufficient information | EACCMA s.248A(3) |
| 5. Use | Quote the ruling on each entry for the same goods | Up to 12 months | EACCMA s.248A(4) |
| Government fee | No fee published by TRA; no line in the Zatra register | n/a | Authority assesses any charge |
The 30 days run from "sufficient information", so a thin application waits. A ruling covers only the goods described. For private tax rulings under the Tax Administration Act, which are a different regime, see our guide to TRA advance rulings.
The WTO TFA database records Tanzania's advance rulings commitment as implemented by 30 June 2022.
How do stays of application and duty remission change the rate?
A correct code is only half the answer. Each year the EAC Council of Ministers approves measures under Articles 12(3) and 39(1)(c) of the Customs Union Protocol that change the rate for specified lines. Two kinds matter:
- Stays of application let one or more Partner States apply a rate different from the CET for a line, usually for one year.
- Duty remission under section 140 of EACCMA and the EAC Customs Management (Duty Remission) Regulations, 2008 lowers duty on inputs for approved manufacturers.
For 2026/27, KPMG's East Africa summary reports the measures as effective from 1 July 2026 for one year. Examples for Tanzania from Legal Notice EAC/160/2026, as recorded in our register:
| Goods | HS lines | CET rate | Tanzania applies | Register ID |
|---|---|---|---|---|
| Stone tiles | 6802.10 to 6802.99 | 25% | 35% or USD 2 per sq m, whichever higher | NEW-03-07 |
| Gap sugar under a Sugar Board permit | 1701.14.90 | 100% or USD 460 per tonne | 35% | NEW-03-01 |
| Mineral and aerated waters | 2201.10.00 | 35% | 60% | NEW-03-03 |
| Crude palm oil | 1511.10.00 | 0% | 10% | NEW-03-05 |
| Ceramic tiles (CET amendment, all Partner States) | 6907.21 to 6907.40 | 35% or USD 3 per sq m | Same | NEW-03-10 |
Remission under Legal Notice EAC/161/2026 includes hard wheat at 10% instead of 35% and paper for corrugated boxes at 0% for approved Tanzanian manufacturers (register NEW-03-11). Remission comes with conditions and returns; see our note on duty remission quarterly returns. A remission granted for one code does not carry over if TRA later moves the input to a different code.
Worked example: one tile, two HS codes
A Dar es Salaam importer buys 2,000 square metres of "marble-effect" floor tiles. The FOB price is USD 10,500. Freight is USD 1,400 and insurance USD 100, so the customs value (CIF) is USD 12,000. For illustration we use TZS 2,500 per USD; TANCIS applies TRA's published rate on the day.
The agent reads "marble-effect" on the invoice and declares heading 68.02, worked stone. The manufacturer's catalogue shows the tiles are fired porcelain. Under GIR 1 the terms of heading 69.07, ceramic tiles, describe them, so 69.07 is correct.
| Charge (TZS) | Declared as stone, 6802 | Correct, ceramic 6907 | Basis |
|---|---|---|---|
| Customs value (CIF) | 30,000,000 | 30,000,000 | EACCMA Fourth Schedule |
| Import duty | 10,500,000 (35% beats USD 2 x 2,000 sq m = 10,000,000) | 15,000,000 (USD 3 x 2,000 sq m beats 35%) | NEW-03-07; NEW-03-10 |
| Industrial Development Levy | 0 (no stone tile line found) | 1,500,000 (5% of customs value) | F0313 |
| Railway Development Levy, 2% of CIF | 600,000 | 600,000 | F0309 |
| Customs Processing Fee, 0.6% of FOB | 157,500 | 157,500 | F0311 |
| VAT base | 41,257,500 | 47,257,500 | NEW-03-27 |
| VAT at 18% | 7,426,350 | 8,506,350 | F0312 |
| Total payable to TRA | 18,683,850 | 25,763,850 |
The wrong code saves TZS 7,080,000 at the border. Of that, TZS 6,000,000 is duty and IDL, which are a real cost. The other TZS 1,080,000 is VAT, which a VAT-registered importer would normally recover as input tax.
Suppose TRA's post-clearance audit finds the error on twelve such shipments. The short-levied duty and levy alone would be TZS 72,000,000, before interest and any penalty. If TRA treats the declaration as false, section 203 now allows a fine of up to USD 20,000 or 50% of the dutiable value of the goods, whichever is higher, on conviction. An advance ruling applied for before the first shipment would have settled the code at no published fee.
The specific rates make the result depend on price. At USD 12 per square metre, 35% of value exceeds both specific rates and the duty gap closes.
What happens if the HS code on your entry is wrong?
An honest error corrected early costs the duty difference. A pattern of wrong codes, or a description written to mislead, can become a criminal matter.
| Situation | Likely consequence | Basis |
|---|---|---|
| Error caught before release | Amendment in TANCIS, duty recalculated, possible delay and storage costs | TRA procedure; NEW-03-24 entry cancellation fee |
| Error found after release | Demand for short-levied duty, levies and VAT | EACCMA s.135 (short levy) |
| Post-clearance audit | TRA reviews entries and records over the audit period and issues a demand | EACCMA s.236 (inspection or audit) |
| False declaration or document | Offence: fine up to USD 20,000 or 50% of dutiable value, whichever higher, and other penalties the section provides | EACCMA s.203, as amended in 2025 |
| Exempted goods used for another purpose | Offence: up to three years' imprisonment or a fine up to USD 20,000 | EACCMA s.114A (2025) |
| Goods or code affecting a remission | Remission lost on that line; duty due at the full rate | EACCMA s.140; remission conditions |
Seizure, forfeiture or prosecution are matters for an advocate from the first letter. Do not answer a notice of seizure or an interview request without legal advice. Our guide to TRA penalties and interest covers the domestic tax side.
How do you dispute a classification decision?
A customs classification decision is reviewed under EACCMA, not under the objection procedure in the Tax Administration Act. The sequence has short, strict clocks.
- Review by the Commissioner. A person directly affected applies for review within 30 days of the decision (s.229(1)). The Commissioner may extend time for reasonable cause (s.229(3)).
- The Commissioner's decision. The Commissioner communicates a decision with reasons within 30 days of the application, or longer if more information is required (s.229(4)). A decision not communicated in time is deemed to allow the application (s.229(5)).
- Appeal to TRAB. A person dissatisfied with the review decision appeals to the Board under s.230. A Ugandan High Court judgment of 1 December 2021 reads s.230(2) as allowing 45 days from notification.
- Further appeals. From TRAB to the Tax Revenue Appeals Tribunal, then to the Court of Appeal on points of law.
The Court of Appeal treats the 30-day review period as mandatory. In Lakairo Investment Limited v. Commissioner General, TRA (29 December 2023), a late review application failed even though TRA had replied to it; the remedy was to seek an extension. In Puma Energy Tanzania Limited v. Commissioner General, TRA (17 December 2025), the Court sent the matter back because the Commissioner had never decided the extension request.
TRAB filing fees include TZS 10,000 for a notice of appeal and TZS 100,000 for a statement of appeal (register NEW-02-20). Representation before TRAB and the Tribunal belongs with an advocate. Our guide to appealing a TRA assessment covers the Board's procedure.
How does classification work for imports into Zanzibar?
Customs is a Union matter. The EAC CET and EACCMA apply to goods entering through Zanzibar ports and airports in the same way as on the Mainland, and TRA administers customs there through its Zanzibar office. TRA's 2 June 2026 release on the Zanzibar single window describes that work.
The national charges differ. TRA's Glance lists VAT on imports into Zanzibar at 15%, against 18% on the Mainland, and the Zanzibar Revenue Authority administers Zanzibar VAT. The same Glance describes the Railway Development Levy as charged on goods entered for home consumption in Mainland Tanzania. Goods moving on from Zanzibar to the Mainland may face the VAT difference on transfer.
| Item | Mainland | Zanzibar |
|---|---|---|
| Tariff and classification rules | EAC CET 2022 and GIRs | Same |
| Customs administration and rulings | TRA, EACCMA s.248A | TRA (Zanzibar office), same Act |
| VAT on imports | 18% (TRA) | 15% (ZRA) |
| Railway Development Levy | 2% of CIF | Described by TRA as a Mainland charge |
| Disputes | s.229 review, then TRAB | s.229 review, then TRAB |
What to do now
- Build a product master. List every imported item with its eight-digit EAC code, the GIR reasoning, the rate and any stay or remission, and keep it with your supplier specifications.
- Check codes against 2026/27 notices. Compare each line with Legal Notices EAC/160/2026 and EAC/161/2026 before your next order, not after the vessel sails.
- Brief your clearing agent in writing. Give the agent the code and the reason, and ask to be told before any code is changed on an entry.
- Apply for an advance ruling. Where the code is arguable or the duty gap is large, file under s.248A with samples and technical data, and diarise the 12-month expiry.
- Review past entries. Sample the last few years of TANCIS entries for code drift, so that you find any error before a post-clearance audit does.
- Diarise dispute deadlines. On any reclassification letter, note the 30-day review window at once and instruct an advocate if seizure or prosecution is mentioned.
- Plan for HS 2028. Watch for the EAC's transposition of HS 2028 and re-map your product master before 1 January 2028.
Key dates
| Date | Event | Source |
|---|---|---|
| 15 November 2019 | EACCMA s.248A advance binding rulings in force | EACCMA (Amendment) Act 2019 |
| 1 January 2022 | HS 2022 in force worldwide | WCO |
| 1 July 2022 | EAC CET 2022 and the four-band structure in force | LN EAC/117/2022 |
| 26 September 2025 | Higher s.203 fine and new s.114A in force | EACCMA (Amendment) Act 2025 |
| 1 July 2026 | 2026/27 stays, CET amendments and remissions take effect for one year | LN EAC/160/2026 and EAC/161/2026 |
| 1 January 2028 | HS 2028 in force; EAC transposition date not yet published | WCO |
How Zatra helps
Our import and export compliance service builds the product master, maps each item to its EAC tariff line, checks the 2026/27 stays and remissions, and prepares advance ruling applications with the technical file TRA needs. For audits and reclassification letters, our TRA audit and dispute support prepares the review application and the evidence, and we brief an advocate for TRAB appeals, seizures, prosecutions and formal legal opinions.
Zatra prepares and files documents and positions; Zatra does not decide or guarantee any authority's outcome. Costs come in two buckets. Duty, levies, VAT and TRAB filing fees are paid to the authority at the official rate against a control number. They are separate from Zatra's professional fee, which we quote in writing before work starts. To begin, contact Zatra with your product list and recent entries.
Sources and status
Accurate as at 12 November 2026.
- East African Community Customs Management (Amendment) Act, 2019. East African Legislative Assembly, in force 15 November 2019. Accessed 12 Nov 2026.
- East African Community Customs Management (Amendment) Act, 2025. Tax Revenue Appeals Board copy, in force 26 September 2025. Accessed 12 Nov 2026.
- EAC Gazette Vol. AT 1 No. 16, Legal Notices EAC/160/2026 and EAC/161/2026. East African Community, 30 June 2026. Accessed 12 Nov 2026.
- EAC Gazette Vol. AT 1 No. 14, Legal Notice EAC/117/2022. East African Community (Kenya Revenue Authority copy), 30 June 2022. Accessed 12 Nov 2026.
- EAC Common External Tariff, 2022 Version. EAC Customs Union (Kenya Revenue Authority repository copy), 2022. Accessed 12 Nov 2026.
- Taxes and Duties at a Glance 2025/2026. Tanzania Revenue Authority, July 2025. Accessed 12 Nov 2026.
- Pre-Arrival Declaration. Tanzania Revenue Authority, web page, 2026. Accessed 12 Nov 2026.
- Zanzibar Single Window System set to transform trade and customs operations. Tanzania Revenue Authority, 2 June 2026. Accessed 12 Nov 2026.
- Advance Ruling. Tanzania Trade Portal, procedure page, 2026. Accessed 12 Nov 2026.
- Lakairo Investment Limited v. Commissioner General, TRA, Civil Appeal No. 452 of 2021. Court of Appeal of Tanzania (TanzLII), 29 December 2023. Accessed 12 Nov 2026.
- Puma Energy Tanzania Limited v. Commissioner General, TRA, Civil Appeal No. 201 of 2025. Court of Appeal of Tanzania (FB Attorneys copy), 17 December 2025. Accessed 12 Nov 2026.
- Judgment on EACCMA sections 229 and 230. High Court of Uganda, Commercial Division (ULII), 1 December 2021. Accessed 12 Nov 2026.
- HS Nomenclature 2022 Edition. World Customs Organization, 2022. Accessed 12 Nov 2026.
- HS 2028 Amendments. World Customs Organization, 21 January 2026. Accessed 12 Nov 2026.
- Tanzania: Trade Facilitation Agreement notifications. WTO TFA Database, 2026. Accessed 12 Nov 2026.
- East African Community customs and duty changes for FY 2026/2027. KPMG East Africa, 2026. Accessed 12 Nov 2026.
- The EAC publishes the new CET schedule with a new 35% tariff band. Eastern Africa Grain Council, 18 August 2022. Accessed 12 Nov 2026.
Figures to confirm before you act
- The time limit in EACCMA s.135 for recovering short-levied duty and the audit period under s.236; we could not read the operative text this session.
- The imprisonment term and any other penalty in s.203 alongside the amended fine.
- The time limit for a customs appeal to TRAB under s.230 in Tanzania, and whether a separate notice of appeal is required first.
- Interest on short-levied customs duty and the section that charges it.
- Whether TRA charges any fee for an advance ruling; neither the Trade Portal nor the Zatra register shows one.
- Whether stone tiles of heading 68.02 appear in the Industrial Development Levy Schedule.
- Whether the Railway Development Levy is charged on goods cleared in Zanzibar.
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.
Frequently asked questions
Can I use the HS code on my supplier's export invoice?
Use it as a starting point only. The first six digits are international, but the supplier's country may classify differently and its extra digits mean nothing in the EAC. Check the eight-digit EAC line yourself and record why it fits.
Who is liable if the clearing agent picks the wrong code?
The importer remains liable to TRA for the duty and taxes on its goods. The agent may also face sanctions under its licence. Your contract with the agent decides whether you can recover any loss from the agent, so put classification duties in writing.
Does an advance ruling from Kenya or Uganda bind TRA?
No ruling we have seen extends across Partner States. Section 248A rulings are issued by the Commissioner of the State where you apply. Use another State's ruling as supporting evidence in a Tanzanian application, not as a substitute for one.
Can TRA change an advance ruling during its twelve months?
The Act makes the ruling binding on both sides for up to twelve months. It covers the goods and facts you described. If the product, its composition or the law changes, the ruling may cease to apply, so tell TRA about material changes.
What if two headings seem to fit my product equally well?
Apply the rules in order. Rule 3(a) prefers the more specific description, and rule 3(b) looks at the component giving essential character. Only if both fail does rule 3(c) send the goods to the heading that comes last in numerical order.
Should I pay a reclassification demand before disputing it?
Paying avoids detention of later shipments and stops costs growing, while the review application preserves your position. Ask TRA in writing whether release depends on payment, keep proof of every date, and file the review within 30 days whatever you decide.
Do machinery parts take the same rate as the machine?
Not always. Many parts have their own subheadings within the machine's heading, and some general parts, such as fasteners, are excluded by section notes and go elsewhere. Incomplete machines shipped in parts may still be classified as the machine under rule 2(a).
Will HS 2028 change my tariff codes?
Possibly. The 2028 edition reshapes several chapters, and the EAC must publish a new CET version to match it. Products in amended headings will get new eight-digit lines, so plan to re-map your product master once the EAC version appears.
Sources & regulators
Verify before filing: Rates, forms and thresholds move by Finance Act, Government Notice and portal revision. Confirm the live schedule on the mandate-holder portal before you budget or submit. Law-firm alerts and Big Four notes are discovery only.
- East African Community Customs Management (Amendment) Act, 2019: East African Legislative Assembly, in force 15 November 2019. Accessed 2026-11-12.
- East African Community Customs Management (Amendment) Act, 2025: Tax Revenue Appeals Board copy, in force 26 September 2025. Accessed 2026-11-12.
- EAC Gazette Vol. AT 1 No. 16, Legal Notices EAC/160/2026 and EAC/161/2026: East African Community, 30 June 2026. Accessed 2026-11-12.
- EAC Gazette Vol. AT 1 No. 14, Legal Notice EAC/117/2022: East African Community (Kenya Revenue Authority copy), 30 June 2022. Accessed 2026-11-12.
- EAC Common External Tariff, 2022 Version: EAC Customs Union (Kenya Revenue Authority repository copy), 2022. Accessed 2026-11-12.
- Taxes and Duties at a Glance 2025/2026: Tanzania Revenue Authority, July 2025. Accessed 2026-11-12.
- Pre-Arrival Declaration: Tanzania Revenue Authority, web page, 2026. Accessed 2026-11-12.
- Zanzibar Single Window System set to transform trade and customs operations: Tanzania Revenue Authority, 2 June 2026. Accessed 2026-11-12.
- Advance Ruling: Tanzania Trade Portal, procedure page, 2026. Accessed 2026-11-12.
- Lakairo Investment Limited v. Commissioner General, TRA, Civil Appeal No. 452 of 2021: Court of Appeal of Tanzania (TanzLII), 29 December 2023. Accessed 2026-11-12.
- Puma Energy Tanzania Limited v. Commissioner General, TRA, Civil Appeal No. 201 of 2025: Court of Appeal of Tanzania (FB Attorneys copy), 17 December 2025. Accessed 2026-11-12.
- Judgment on EACCMA sections 229 and 230: High Court of Uganda, Commercial Division (ULII), 1 December 2021. Accessed 2026-11-12.
- HS Nomenclature 2022 Edition: World Customs Organization, 2022. Accessed 2026-11-12.
- HS 2028 Amendments: World Customs Organization, 21 January 2026. Accessed 2026-11-12.
- Tanzania: Trade Facilitation Agreement notifications: WTO TFA Database, 2026. Accessed 2026-11-12.
- East African Community customs and duty changes for FY 2026/2027: KPMG East Africa, 2026. Accessed 2026-11-12.
- The EAC publishes the new CET schedule with a new 35% tariff band: Eastern Africa Grain Council, 18 August 2022. Accessed 2026-11-12.
Disclaimer
This article is informational orientation. It is not legal, tax or investment advice and not a government decision. Tanzanian instruments move by Act, Government Notice, Finance Act and portal revision. If a sentence here disagrees with the live mandate-holder, the mandate-holder wins. Zatra Consultants Limited does not issue licences, permits, tax clearances or approvals, and gives no assurance of any regulatory or banking outcome. Professional fees are published only on /pricing/.