Mineral Export Permit Tanzania: Who May Export, What Is Paid First and How Each Consignment Clears
Who can get a mineral export permit in Tanzania? Only a mineral right holder, a licensed dealer, or a processing, smelting or refining licence holder. Each consignment needs its own Mining Commission permit on Form MTF.1 or MBF.1, after the minerals are weighed, valued and sealed. Royalty or payment in lieu of royalty and the 1% inspection fee are paid first. Brokers may not export.
A mineral export permit Tanzania officials accept is issued per shipment, not per year. This guide covers every mineral class on the Mainland: gemstones, gold, base metals, concentrates, industrial minerals and samples. It sets out the legal gate, the charges with register IDs, the gold set-aside, customs and TASAC clearance, Zanzibar and a costed gemstone shipment.
What the law says about exporting minerals
Mineral exports from Mainland Tanzania rest on one Act, one set of trading regulations and their amendments, and a sovereignty statute.
- The Mining Act, Cap. 123. We read the TanzLII text of the Mining Act as revised to 30 November 2019. Section 18(3) says "No person shall export from Tanzania any mineral or minerals unless he is a mineral right holder, or a licensed dealer". That person must also have paid the royalty or the payment in lieu of royalty and the inspection fee, or given security the Commission accepts. Section 2 applies the Act to Tanzania Mainland only.
- The trading regulations. Their full title is the Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018, published on 10 January 2018. Regulations 3 and 5 create the export permit and its procedure. The TanzLII record of GN 2 of 2018 tracks the amending notices.
- The 2024 gold set-aside. GN 539C of 2024 added regulations 3(6) to 3(10) from 1 July 2024. It ties every gold export permit to a domestic set-aside of at least 20%.
- The Natural Wealth and Resources (Permanent Sovereignty) Act, 2017. Section 9 of the Permanent Sovereignty Act requires resource agreements to "ensure that no raw resources are exported for beneficiation outside the United Republic".
GN 45 of 2018 replaced the fee schedule, and GN 235 of 2019 set the USD 100 export permit application fee (F0628). The Revised Edition 2023 renumbered royalty (s.87 to s.111) and the inspection fee (s.90A to s.115); we quote the 2019 numbering we read.
Who should read this
- Licensed mineral dealers exporting gemstones, gold, base metals or industrial minerals.
- Mining licence and special mining licence holders selling production abroad.
- Processing, smelting and refining licence holders exporting processed product.
- Foreign buyers and offtakers who need to know which Tanzanian party can lawfully ship.
Our gold export guide covers doré, refineries and buyer checks. This guide covers the permit for every mineral.
Who may export minerals from Tanzania?
Export is a right attached to a licence, not to a company. The table sets out each holder's position.
| Holder | May export? | Basis |
|---|---|---|
| Licensed mineral dealer | Yes, the minerals specified in its licence | s.76; reg. 3(1) |
| Mining licence or special mining licence holder | Yes, minerals from its own licence area, after royalty | ss.18(3)(a), 27C(3); reg. 3(1) |
| Primary mining licence holder | Yes in law, as a mineral right holder; most output is sold through mineral markets | ss.18(3), 27C(2) |
| Processing, smelting or refining licence holder | Yes, processed minerals, on Form MBF.1 | regs. 3(2), 5(1) |
| Licensed broker | No | s.83(2); reg. 13D(2) as added by GN 418 of 2022 |
| Non-resident or tourist who bought lawfully | Only on a special export permit, at most twice a year | reg. 16 |
| Buyer at a Gem Trade Fair | On a Gem Trade Fair permit, Forms MTF.17 and MTF.18 | reg. 17 |
| Exploration licence holder | Samples only, on a separate sample permit | reg. 3(1); s.27F(6) |
| Trading company with only a BRELA certificate and TIN | No | s.18(3) |
A foreign-owned company can hold a dealer licence. Section 73(3) of the 2019 text requires qualified Tanzanian participation of "not less than twenty five per centum", and the fee register records the same rule (F0622). A dealer licence expires on 30 June each year under section 75(1). Our dealer licence guide covers the application. Brokers buy at designated buying stations and sell to dealers; see our broker licence guide.
How does the Mining Commission issue a mineral export permit?
Regulation 5 of GN 2 of 2018 sets the procedure. The Mining Commission runs export and import permits under its Mineral Trade service, through the Resident Mines Officer and the authorised officers at exit points. Licences are managed on the mining cadastre portal.
- Apply on the right form. Form MTF.1 covers minerals and samples; Form MBF.1 covers processed minerals. The application fee is USD 100 (F0628).
- Present the minerals. The Resident Mines Officer examines and weighs them before any permit is issued (reg. 5(2)).
- Value the consignment. For unsold gemstones and diamonds, the Commission sets a provisional value with an approved valuator. For sold stones, it uses the sale price unless that price is not at arm's length (reg. 14). A disputed value goes to an agreed independent expert, whose valuation binds both sides (reg. 15).
- Pay against control numbers. Royalty or payment in lieu of royalty, the inspection fee and the HIV Response Levy are paid on GePG before the permit issues.
- Pack and seal. The minerals are packed in a container sealed with the Commission's seal. If any seal is broken before export, the permit is invalid (reg. 5(3)).
- Receive the permit. It issues on Form MTF.2, or Form MBF.2 for processed minerals.
- Surrender it at exit. The exporter hands the permit to the customs officer or postmaster, who forwards it to the authorised officer (reg. 5(4)).
The regulations do not fix a validity period, and Form MTF.2 leaves it blank. Cymbell Attorneys wrote on 5 April 2023 that the permit expires once the consignment leaves the customs barrier. Treat each permit as single-use for the consignment it describes. See also our guide to a Mining Commission inspection.
What must be paid before a mineral export permit is issued?
The figures come from the Zatra fee register at 26 September 2026. Each is paid to the authority at the official rate against a GePG control number, and the amount on the control number governs.
| Charge | Rate or amount | Register ID | Basis |
|---|---|---|---|
| Export permit application | USD 100 per application | F0628 | GN 2 of 2018, as amended by GN 235 of 2019 |
| Royalty or dealer's payment in lieu: rough gemstones and diamonds; gold, copper, silver, platinum group | 6% of gross value | F0624 | s.111(1) R.E. 2023; s.88 (2019) for dealers |
| Royalty: other minerals, including industrial minerals and coal generally | 3% | F0624 | s.111(1) |
| Royalty: cut and polished gems; salt; coal used as industrial raw material | 1% | F0624 | s.111(1) |
| Inspection fee | 1% of gross value, before export or domestic use | F0625 | s.115, formerly s.90A |
| HIV Response Levy | 0.1% of gross value, paid with royalty | F0626 | s.113A, from 1 July 2025 |
| Special export permit: non-resident; tourist | USD 2,000; USD 250 | NEW-06-17 | GN 45 of 2018 |
| Export of minerals bought at a Gem Trade Fair | USD 200 | NEW-06-17 | As above |
| Salt export permit | TZS 20,000 | NEW-06-17 | As above |
| Mineral dealer licence, yearly | Application USD 200; licence USD 1,000 for gold, metallic minerals and coloured gemstones, USD 2,000 for diamonds, USD 500 for coal and industrial minerals | F0622 | GN 45 of 2018 |
| Export tax and VAT | No export tax on minerals; exports zero-rated for VAT | F0343, F0241 | Export Tax Act Cap. 196; VAT Act Cap. 148 s.55(1) |
A mineral right holder pays royalty under section 87 of the 2019 text. A dealer pays a "payment in lieu of royalty" under section 88 on minerals it exports, at the same rates. Where a dealer bought from a miner who had already paid, keep those receipts linked to the lot. How earlier payments are credited is the subject of the ministerial review ordered on 4 October 2026, covered in our mineral royalty and inspection fee guide.
Dealers buying from primary licence holders and artisanal miners also withhold 2% income tax for TRA (F0224, F0629). That is a charge on the domestic purchase, not on the export.
Does gold have to be sold to the Bank of Tanzania before export?
Not all of it, but a fixed share must stay in the country. Since 1 July 2024, regulation 3(6) requires authorised miners and licensed dealers to set aside "not less than twenty percent of won or obtained gold". That gold must be sold domestically to refineries, smelters, jewellers or the Government through the Bank of Tanzania.
- Export block. Regulation 3(7) bars an export permit for a miner or dealer who has not met the set-aside.
- The Bank buys first. Regulation 3(8) gives the Government, through the Bank of Tanzania, a right of pre-emption over the set-aside gold.
- Release. If the Bank does not buy, it notifies the Commission in writing, and the Commission authorises sale to domestic refineries, smelters and jewellers (reg. 3(9)).
- By-products. By-products of set-aside gold may be traded locally or exported (reg. 3(10)).
The Bank of Tanzania's public notice of 1 October 2024 launched the Domestic Gold Purchase Program under section 59 of the Act. Gold sold to the Bank pays royalty of 4% instead of 6%, no inspection fee, and is zero-rated for VAT (F0627). The Bank pays after the fire assay report from an approved refinery. TanzaniaInvest reported on 13 August 2026 that the Bank bought 21,710 kg in 2025/26, 75.64% of the gold sold through domestic refineries.
The set-aside covers gold only. We found no equivalent rule for gemstones, copper or other minerals in the texts we read.
Can raw minerals and concentrates be exported?
The law answers this in layers.
- The sovereignty rule. Section 9(1) of the Permanent Sovereignty Act requires every resource agreement to ensure that no raw resources are exported for beneficiation abroad. Section 9(2) requires a commitment to build beneficiation facilities in Tanzania.
- The Mining Act. Section 4 defines "raw minerals" as minerals "not yet processed, beneficiated or value added". Section 59 of the 2019 text required holders to set aside minerals for processing in Tanzania; the Finance Act 2024 rewrote it as the gold set-aside (F0627).
- Concentrates. Dentons wrote on 27 February 2018 that the 2017 amendments required mineral concentrates to be processed in Tanzania, ending exports for processing abroad. Clyde & Co wrote on 19 November 2024 that exporting raw minerals is prohibited under the Mining Act.
- Practice. The Citizen reported on 3 June 2021 that Tanzania had resumed exports of mineral concentrates; we could read only the headline. Form MTF.1 still covers "minerals and samples", and GN 418 of 2022 reproduces Form MTF.2 as the export permit for them.
The Minister keeps pressing the point. The Respondents reported on 23 September 2026 that Anthony Mavunde urged African states not to relax local processing conditions for strategic minerals. Before you contract to ship any concentrate or unprocessed ore, get the Commission's written position. Plan a processing route in parallel. Our guides to the mineral processing licence and to smelting and refining licences set it out; licence fees are F0631.
What are the special rules for gemstones, tanzanite and samples?
- Valuation and sealing. An approved valuator seals gemstones and diamonds in the applicant's presence (reg. 14(5)).
- Tanzanite. Every tanzanite export permit must be accompanied by a certificate of origin. Tanzanite exported without one may be confiscated (reg. 18).
- Tourists and non-residents. A non-resident applies on Form MTF.13 for a special permit on Form MTF.14. A tourist rate applies where the minerals are worth no more than USD 1,000 and royalty is paid (reg. 16(2)).
- Samples. Geological samples, cores and chips need their own export permit (reg. 3(1)). Section 27F(6) of the Act separately restricts exporting core, cuttings, samples and data.
See our comparison of gemstone, diamond and gold trading.
Where must exporters buy and hold minerals?
Section 27C(2) of the 2019 text requires a person who buys or disposes of minerals to do so at the Mineral and Gem Houses, the mineral markets the Commission establishes. Section 27C(3) lets mining licence and special mining licence holders dispose of minerals from their own licence areas. A dealer therefore buys at a market, through licensed brokers or from licensed miners.
- Minerals register. Each dealer keeps Form MTF.7 for every mineral variety, written up on each receipt and dispatch (reg. 10(1) and (2)).
- Monthly return. A certified copy of the previous month's entries goes to the Commission by the third day of each month (reg. 10(3)).
- Transaction records. Form MTF.10, with quarterly reports (reg. 12(3)).
Our guide to mineral markets and buying centres covers where purchases happen. Proceeds matter too. Section 10(1) of the Permanent Sovereignty Act requires resource agreements to keep earnings "retained in the banks and financial institutions established in the United Republic".
How do TRA and TASAC clear a mineral export?
The Commission's permit is not a customs entry. The TRA export procedure requires a licensed clearing and forwarding agent to lodge the declaration in the Tanzania Customs Integrated System (TANCIS). The agent uploads the invoice, packing list, the exporter's TIN certificate and the permits from the ministry responsible for minerals. TRA names TANCIS as the system for both Mainland and Zanzibar.
Mineral concentrates follow a further rule. According to Clyde & Co writing on 9 June 2025, the Tanzania Shipping Agencies (Clearing and Forwarding of Exclusive Items) Regulations, GN 184 of 2025, give TASAC the exclusive mandate to clear "mineral concentrates" and other designated items. The regulations apply to Mainland Tanzania, and TASAC may engage licensed third parties for specific functions.
| Clearance charge | Amount | Register ID |
|---|---|---|
| TASAC clearing of loose minerals, per bill of lading | USD 300 up to 300 t; USD 500 for 301 to 1,500 t; USD 1,700 for 1,501 to 3,000 t; USD 2,500 above 3,000 t | F0390 |
| TASAC clearing of containerised minerals | USD 300 a 20 ft container; USD 350 a 40 ft container | F0390 |
| TASAC clearing by air, per air waybill | From USD 50 for samples to USD 2,000 where value exceeds USD 5,000,000 | F0390 |
| Minimum agency fee, precious metals and minerals exported by air | USD 130 per air waybill | F0385 |
Whether TASAC must also clear precious minerals that are not concentrates is not settled in the sources we read. Ask the agent and the Commission's exit-point officer before booking freight. Our export levies guide and our import and export compliance service cover the customs side.
Does a mineral export permit work in Zanzibar?
No. Section 2 limits Cap. 123 to Tanzania Mainland, so the Commission's permit, forms and fees are Mainland instruments.
- Mainland minerals. Section 18A bars removing minerals from a mine for export unless the section 90A conditions are met. Routing a Mainland consignment through Zanzibar therefore does not avoid the Commission. Confirm the exit procedure at Zanzibar with the Commission and TRA.
- The sovereignty rule applies to both. Section 2(1) of the Permanent Sovereignty Act applies it to Mainland Tanzania and Tanzania Zanzibar.
- Customs is a Union system. TRA runs TANCIS on both sides.
- Zanzibar's own mining law. The Citizen reported on 28 November 2024 on a proposed Zanzibar mining law. We could not read an enacted text, so the licensing body, permits and royalty for minerals won on Unguja or Pemba are unknown.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Mining law | Mining Act, Cap. 123 | Zanzibar law; enactment of a 2024 mining law not confirmed |
| Export permit issuer | Mining Commission | Not confirmed |
| Royalty and inspection fee | 6%, 5%, 4%, 3% or 1%, plus 1% inspection fee | Unknown |
| Beneficiation rule | Permanent Sovereignty Act s.9 | Same Act applies |
| Customs declaration | TRA, TANCIS | TRA, TANCIS |
| TASAC exclusive clearance | Applies under GN 184 of 2025 | Does not apply, per Clyde & Co |
What are the penalties for exporting minerals without a permit?
| Breach | Consequence | Basis |
|---|---|---|
| Exporting without being a right holder or dealer, or before paying royalty and inspection fee | Individual: fine of TZS 5 million to 10 million, or imprisonment, or both. Body corporate: fine of TZS 20 million to 50 million | s.18(3) and (4), 2019 text |
| Commission seal broken before export | Permit invalid | reg. 5(3) |
| Tanzanite without a certificate of origin | Liable to confiscation | reg. 18(3) |
| Gold set-aside not met | No export permit | reg. 3(7) |
| Minerals register breach | Fine up to TZS 10 million or up to six months' imprisonment | reg. 10(5) |
| Moving loaded carbon without a permit | Fine of TZS 5 million to 10 million, up to 12 months' imprisonment, or both | reg. 16A, added by GN 418 of 2022 |
A seizure at the airport, a criminal charge or a forfeiture notice should go to an advocate the same day. Zatra routes those matters to its advocate.
Worked example: exporting a USD 80,000 gemstone consignment
A Dar es Salaam company holds a dealer licence for coloured gemstones. Tanzanian citizens own 30% and a foreign partner 70%, which meets section 73(3). It buys rough spinel and tourmaline at a mineral market and exports one consignment by air. We make three stated assumptions:
- Value: the Commission accepts the arm's-length sale price of USD 80,000 as gross value.
- Exchange rate: TZS 2,450 to the US dollar, for illustration only. The rate on the control number governs.
- Royalty history: the dealer pays the full payment in lieu of royalty at export, with no credit for earlier payments.
| Charge | Register ID | Calculation | USD | TZS |
|---|---|---|---|---|
| Export permit application | F0628 | Flat fee | 100 | 245,000 |
| Payment in lieu of royalty | F0624 | 6% x 80,000 | 4,800 | 11,760,000 |
| Inspection fee | F0625 | 1% x 80,000 | 800 | 1,960,000 |
| HIV Response Levy | F0626 | 0.1% x 80,000 | 80 | 196,000 |
| Minimum agency fee by air | F0385 | One air waybill | 130 | 318,500 |
| Total per consignment | 5,910 | 14,479,500 |
The charges come to 7.4% of gross value per shipment. The dealer licence adds USD 1,200 in the first year: USD 200 to apply and USD 1,000 for the coloured gemstone class (F0622).
Now compare a gold dealer with 10 kg at an assumed USD 100,000 a kilogram. It must set aside at least 2 kg for domestic sale. If the Bank of Tanzania buys those 2 kg, royalty is 4% with no inspection fee: USD 8,000 (F0627). The 8 kg exported pay 6% royalty and 1% inspection fee: USD 56,000. Exporting all 10 kg at 7% would have cost USD 70,000, so the set-aside saves USD 6,000. The HIV Response Levy adds USD 1,000 in both cases.
Zatra's professional fee is quoted separately from these government charges.
What to do now
- Confirm your licence. Check that your dealer licence names the minerals you will ship, or that they come from your own mining licence area.
- Check ownership. If any shareholder is foreign, confirm Tanzanian participation of at least 25% before you apply or renew.
- Trace every lot. Buy only at mineral markets or from licensed miners, and keep Forms MTF.7 and MTF.10 with the receipts.
- Settle the gold set-aside. Offer at least 20% of gold to the Bank of Tanzania, or obtain the Commission's release, before you seek an export permit.
- Get a written position on raw exports. For concentrates or unprocessed ore, ask the Commission in writing before you sign an offtake.
- Apply for the permit. File Form MTF.1 or MBF.1, present the minerals for weighing and valuation, and pay against control numbers.
- Protect the seals. Move the sealed container straight to the exit point and keep it closed.
- Clear customs. Give your agent or TASAC the permit, invoice, packing list and TIN for the TANCIS entry, and surrender the permit at exit.
- File the returns. Send the monthly register copy by the third day of each month, and renew the dealer licence at least a month before 30 June.
Key dates and deadlines
| Date | Event | Effect |
|---|---|---|
| 10 January 2018 | GN 2 of 2018 published | Export permit procedure, forms and dealer records |
| 22 March 2019 | GN 235 of 2019 | Export permit application fee of USD 100 (F0628) |
| 1 July 2024 | GN 539C of 2024 in force | 20% gold set-aside before any gold export permit |
| 1 October 2024 | Bank of Tanzania notice | 4% royalty and no inspection fee on gold sold to the Bank |
| 5 March 2025 | GN 184 of 2025 enacted | TASAC exclusive clearance of mineral concentrates |
| 1 July 2025 | HIV Response Levy starts | 0.1% of gross value, paid with royalty (F0626) |
| 4 October 2026 | Ministerial review ordered | Review of double charging; no rate change yet |
| 3rd of each month | Dealer register return | Certified copy of last month's entries (reg. 10(3)) |
| 30 June each year | Dealer licence expiry | Renew at least one month before (s.75) |
How Zatra helps
Zatra's sector business permits service prepares dealer licence applications and renewals, sets up the MTF.7 and MTF.10 records, and assembles each export permit file. Our import and export compliance service coordinates the TANCIS entry with the clearing agent or TASAC. See also our Tanzania mining page, the government fees handbook, pricing and contacts.
Royalty, inspection fees, levies and permit fees are paid by the client to each authority at the official rate against a GePG control number. They are separate from Zatra's professional fee and are never marked up.
The Mining Commission, the Bank of Tanzania, TRA and TASAC decide every application and clearance. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Seizures, prosecutions, forfeiture, valuation disputes and formal legal opinions go to Zatra's advocate.
Sources and status
Accurate as at 19 October 2026. Fees are from the Zatra fee register at 26 September 2026.
- Mining Act, Cap. 123: TanzLII, text at 30 Nov 2019.
- Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018: published 10 Jan 2018, FB Attorneys copy.
- GN 539C of 2024, gold set-aside amendment: published 30 Jun 2024, in force 1 Jul 2024.
- GN 418 of 2022, trading amendment: published 17 May 2022.
- GN 84 of 2026, trading amendment: published 20 Mar 2026.
- Natural Wealth and Resources (Permanent Sovereignty) Act, 2017: TanzLII, as amended to 14 Jul 2021.
- Domestic Gold Purchase Program: Bank of Tanzania public notice, 1 Oct 2024.
- Export procedures: Tanzania Revenue Authority, live 2026.
- Mining Commission and Online Mining Cadastre Transactional Portal: official websites, live 2026.
- Exclusive items clearance: Clyde & Co, 9 Jun 2025.
- Mining framework agreement: Clyde & Co, 19 Nov 2024.
- Amendments to the Mining Act in Tanzania: Dentons via Mondaq, 27 Feb 2018.
- Mineral trading and export operations: Cymbell Attorneys, 5 Apr 2023; its royalty rates are outdated.
- Gold production 2025/26: TanzaniaInvest, 13 Aug 2026.
- Strategic mineral exports: The Respondents, 23 Sep 2026.
- Concentrate exports resume: The Citizen, 3 Jun 2021, headline only.
- Zanzibar mining law: The Citizen, 28 Nov 2024, summary only.
- Zatra fee register lines cited above: Tanzania Government Fees 2026, fees at 26 Sep 2026. Accessed 19 Oct 2026, as were all sources above.
Figures to confirm before you act
- R.E. 2023 section numbers: we read the 2019 text for ss.18, 27C, 73 to 76 and 83; only ss.111, 113A and 115 come from the fee register
- Prison term under s.18(4): not read
- TASAC scope: whether precious minerals that are not concentrates must also be cleared by TASAC
- Raw ore and concentrates: the Commission's current position for your mineral
- Rough tanzanite: any size or weight limit on exporting uncut stones
- Zanzibar: enacted mining law, permit issuer and royalty
- Worked example inputs: TZS 2,450 to the dollar and USD 100,000 a kilogram of gold are assumptions, not quotes
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
How long does the Commission take to issue a mineral export permit?
GN 2 of 2018 sets no service standard. Timing turns on when the officer can weigh and value the minerals, how fast control numbers are paid, and for gold whether the set-aside is cleared. Book freight only after the permit issues and the container is sealed.
Can a dealer export minerals bought from an unlicensed seller if royalty is paid?
No. Under section 18(1), an unlicensed person cannot lawfully possess or dispose of minerals, so the purchase itself is tainted. Paying royalty does not cure the source. The Commission reads the register and receipts before it values a lot, and an untraceable lot risks seizure.
What happens if a foreign buyer rejects the stones and sends them back?
The returning minerals need a Commission import permit, priced at USD 300 in the fee register (NEW-06-17). Cymbell Attorneys note that a later re-export needs a fresh export permit, with the original import permit checked. Agree in the sale contract who bears these costs and the return freight.
Can a licensed broker sell gemstones directly to a visiting foreign buyer?
No. Section 83(1) lets a broker sell only to a licensed dealer at a Mineral and Gem House. A visiting buyer purchases from a dealer, or at a Gem Trade Fair, and exports on the matching permit. A broker who sells outside that chain risks the licence.
Can a VAT-registered dealer reclaim input tax on mineral exports?
Exports are zero-rated under the VAT Act (F0241), so a registered exporter charges no output VAT and can generally claim input tax on its costs. Royalty, the inspection fee and the HIV Response Levy are not VAT and are not reclaimable. Confirm the refund position with TRA.
Does the 2% withholding tax apply when a dealer buys from a mining licence holder?
The register line for the 2% withholding covers purchases of precious metals and gemstones from primary licence holders and artisanal miners (F0224). It does not name mining licence holders. Ask TRA, or Zatra's tax desk, before paying a larger miner without withholding.
Can an exploration company courier drill core to a laboratory abroad?
Only with a sample export permit from the Commission, applied for before the courier is booked. Section 27F(6) restricts exporting core, cuttings, samples and data. Keep the permit, the laboratory's receipt and the results on file for the Commission's next inspection.
Who sets the value of gold for royalty at export?
The Commission values gold against the world market price it publishes, and the Bank of Tanzania prices its purchases on the same basis, adjusted daily. Where value is disputed, regulation 15 provides for an agreed independent expert. Keep assay reports for every lot.
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.
- Mining Act, Cap. 123: TanzLII, revised text at 30 Nov 2019, ss.2, 4, 18, 18A, 27C, 59, 73 to 76, 83, 86 to 88, 90A, read 19 Oct 2026; primary source. Accessed 2026-10-19.
- Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018, GN 2 of 2018: Government Notice published 10 Jan 2018, copy hosted by FB Attorneys, regs. 3, 5, 10, 12, 14 to 18 read 19 Oct 2026; primary text. Accessed 2026-10-19.
- Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2024, GN 539C of 2024: Government Notice published 30 Jun 2024, in force 1 Jul 2024, regs. 3(6) to 3(10), copy hosted by FB Attorneys, read 19 Oct 2026; primary text. Accessed 2026-10-19.
- Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2022, GN 418 of 2022: Government Notice published 17 May 2022, regs. 13D and 16A, copy hosted by FB Attorneys, read 19 Oct 2026; primary text. Accessed 2026-10-19.
- Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2026, GN 84 of 2026: Government Notice published 20 Mar 2026, copy hosted by FB Attorneys, read 19 Oct 2026; primary text. Accessed 2026-10-19.
- Natural Wealth and Resources (Permanent Sovereignty) Act, 2017: TanzLII, Act 5 of 2017 as amended to 14 Jul 2021, ss.2, 9 and 10 read 19 Oct 2026; primary source. Accessed 2026-10-19.
- Bank of Tanzania: Domestic Gold Purchase Program: Bank of Tanzania public notice, 1 Oct 2024, read 19 Oct 2026; primary source. Accessed 2026-10-19.
- TRA: Export procedures: Tanzania Revenue Authority, live page 2026, read 19 Oct 2026; primary source. Accessed 2026-10-19.
- Mining Commission (Tume ya Madini): Mining Commission official website, live 2026, accessed 19 Oct 2026; primary source. Accessed 2026-10-19.
- Online Mining Cadastre Transactional Portal: Mining Commission, live 2026, accessed 19 Oct 2026; primary source. Accessed 2026-10-19.
- Clyde & Co: New regulations governing the clearance and forwarding of designated exclusive items in Tanzania: Clyde & Co, published 9 Jun 2025, GN 184 of 2025, read 19 Oct 2026; independent law firm source. Accessed 2026-10-19.
- Clyde & Co: What does the Tanzania mining framework agreement entail?: Clyde & Co, published 19 Nov 2024, read 19 Oct 2026; independent law firm source. Accessed 2026-10-19.
- Dentons: Amendments to the Mining Act in Tanzania: Dentons via Mondaq, published 27 Feb 2018, read 19 Oct 2026; independent law firm source. Accessed 2026-10-19.
- Cymbell Attorneys: Legal and procedural requirements for establishing mineral trading and export operations in Tanzania: Cymbell Attorneys, published 5 Apr 2023, procedure only (royalty rates outdated), read 19 Oct 2026; independent law firm source. Accessed 2026-10-19.
- TanzaniaInvest: Tanzania gold production reaches 67.8 tonnes, central bank buys 75.64%: TanzaniaInvest, published 13 Aug 2026, read 19 Oct 2026; independent news source. Accessed 2026-10-19.
- The Respondents: Tanzania warns Africa against easing rules on strategic mineral exports: The Respondents, published 23 Sep 2026, read 19 Oct 2026; independent news source. Accessed 2026-10-19.
- The Citizen: Tanzania resumes export of mineral concentrates: The Citizen, published 3 Jun 2021, headline only read 19 Oct 2026; independent news source. Accessed 2026-10-19.
- The Citizen: How Zanzibar hopes to promote economic growth with mining law: The Citizen, published 28 Nov 2024, headline and summary only read 19 Oct 2026; independent news source. Accessed 2026-10-19.
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/.