Temporary Importation Tanzania: How Equipment Enters on Security and Must Leave on Time
Can machinery, exhibition goods or professional equipment enter Tanzania without paying duty and VAT? Yes, for a limited time. Under section 117 of the EAC Customs Management Act 2004 and regulations 132 to 138 of the 2010 Regulations, TRA grants temporary free admission on Form C 17 in TANCIS. The importer lodges a cash deposit or customs bond covering the duty, and re-exports within the allowed period, usually twelve months.
This guide answers the temporary importation Tanzania question for contractors, exhibitors, crews and visitors. It covers qualifying goods, security, time limits, VAT, the ATA Carnet position, conversion to home use, Zanzibar, and a costed drilling rig example.
Who should read this
- Project contractors bringing drilling rigs, cranes, tunnel boring machines or survey equipment for a fixed contract.
- Exhibitors shipping stands, display units and samples for a trade fair in Dar es Salaam, Arusha or Mwanza.
- Service and repair firms importing tools or goods solely to repair or renovate them, then send them back.
- Film crews, event producers and touring groups with cameras, lighting, stage properties and promotional material.
- Visitors and non-resident businesses driving foreign-registered vehicles into the country.
- Finance teams that carry the bond and track the re-export date.
Readers who will keep goods in Tanzania permanently should start with our guide to import duty, VAT and excise instead.
What the law says
Customs law in Tanzania is East African Community law. The East African Community Customs Management Act, 2004 (EACCMA) applies in every Partner State, and TRA administers it for the United Republic. Section 117 is headed "Exemption from import duty of temporary imports". The detail sits in the EAC Customs Management Regulations, 2010, which TRA publishes.
| Provision | What it says | Effect for the importer |
|---|---|---|
| EACCMA s.117 | Exemption from import duty of temporary imports | Duty is suspended while the goods are here for a temporary purpose |
| EACCMA s.117(3A), added in 2011 | The Commissioner may allow "a further period as is consistent with the purpose for which the goods are imported" | Extensions are discretionary and tied to purpose |
| Regulation 132 | Lists goods for temporary use, including samples, exhibition goods, goods for repair and any other goods the Commissioner allows | Defines who can use the regime |
| Regulation 133 | Form C 17, cash deposit or Customs Bond Form, re-export within twelve months | The core procedure for samples, exhibitions and repairs |
| Regulations 134 to 137 | Vehicles and personal goods of visitors and cross-border operators | Separate periods and papers for vehicles |
| Regulation 138 | No lending, selling, pledging, hiring or disposal without the Commissioner's prior permission | Goods stay under customs control until they leave |
| VAT Act Cap. 148 s.8(4) | Customs law applies to VAT on imports as if it were customs duty | VAT follows the same suspension and security |
The 2011 amendment is in the EAC Customs Management (Amendment) Act, 2011, section 10, published in the EAC Gazette Act Supplement of 17 February 2011. We could not read the full current text of section 117(1) to (3) online this session, so we describe it through the regulations made under it.
What goods qualify for temporary importation?
Regulation 132(1) lists the goods that may be "imported for temporary use under section 117 of the Act".
- (a) Commercial travellers' samples.
- (b) Goods, including stage properties, imported for local exhibition or entertainment.
- (c) Goods imported solely for renovation or repair.
- (d) Touring promotional material which is not prohibited.
- (e) and (f) Vehicles and goods of the kinds in regulations 135 to 137.
- (g) Any other goods the Commissioner may allow, subject to conditions.
Project machinery and professional equipment usually fall under paragraph (g). There is no automatic list for drilling rigs, cranes or broadcast kit. The Commissioner decides case by case and can attach conditions, such as a fixed site, a named contract or periodic inspection.
The TRA temporary importation page repeats the same categories in plain terms. The US Commercial Service guide to Tanzania (last published 19 May 2026) gives the same summary and refers readers to TRA for detail.
How long can goods stay, and can the period be extended?
The period depends on the category. The regulations set these limits.
| Goods | Period | Basis |
|---|---|---|
| Samples, exhibition goods, goods for repair, promotional material | Re-export within twelve months from importation before the deposit is refunded or the bond cancelled | Reg. 133(8) |
| Vehicles and personal goods of a non-resident on a temporary stay | Twelve months from importation, unless force majeure is shown; suspended during a seizure | Reg. 134(2) and (3) |
| Commercial passenger or goods vehicles without temporary importation papers | Fourteen days, or any further period the Commissioner allows | Reg. 135(2) |
| Vehicles under the regular cross-border exemption, on Form C 32 | Up to three months, which may be extended | Reg. 136(2) and (3) |
| Motor vehicle of an EAC resident used in another Partner State | Up to three months, or a longer period the Commissioner allows | Reg. 137(1) |
| Machinery and other goods allowed under reg. 132(1)(g) | As the Commissioner sets in the conditions | Reg. 132(1)(g); EACCMA s.117(3A) |
Extension is possible but not a right. Section 117(3A) lets the Commissioner allow a further period "as is consistent with the purpose for which the goods are imported". A contractor whose project slips by six months has a purpose-based case. An exhibitor who wants to keep a stand for unrelated sales does not.
Apply in writing before the period ends, with the contract variation and revised programme, and extend the bond to match.
What security does TRA require?
Regulation 133(5) requires the importer to deposit cash "sufficient to cover the duty" or to give a security bond on the Customs Bond Form, as the proper officer decides. On request, the officer must state the duty chargeable and the deposit or bond amount, under regulation 133(6).
Because section 8(4) of the VAT Act treats VAT on imports as customs duty for these purposes, the security in practice covers both. Expect the officer to compute import duty and VAT on the customs value. Whether levies charged only on goods entered for home consumption, such as the Railway Development Levy and the Customs Processing Fee, are added to the security is a point to confirm with TRA on each file.
| Form of security | When it fits | Practical point |
|---|---|---|
| Cash deposit | Small consignments, such as samples or a modest exhibition stand | Ties up cash until the exit is confirmed; refunded under reg. 133(8) |
| Bank guarantee or insurance bond on the Customs Bond Form | Machinery and high-value equipment | The guarantor charges a fee; the bond must outlast the re-export date |
| Temporary importation papers, such as a Carnet de Passages en Douane | Foreign-registered vehicles of visitors | The issuing association guarantees duty; it has one year from notice of non-discharge to prove re-export (reg. 134(6)) |
TRA publishes no fee for accepting a temporary importation bond; the officer assesses the security on filing. Guarantee fees are commercial costs.
How is VAT treated on a temporary import?
Three provisions of the Value Added Tax Act, Cap. 148 R.E. 2023 matter.
- Section 8. VAT on an import is payable when goods are entered for home consumption under EACCMA procedures. Section 8(4) applies EACCMA to VAT on imports as if it were customs duty. Goods under temporary admission are not entered for home consumption, so VAT is suspended with the duty and secured by the same bond.
- Section 9. If VAT becomes payable, the value of the import is the customs value, plus customs duty, plus any other tax, levy, fee or fiscal charge except customs duty and VAT. The VAT base therefore includes levies such as the Railway Development Levy.
- Sections 59 and 63. Goods and services supplied in repairing, maintaining or modifying temporary imports are zero-rated. The goods must have entered under the EACCMA temporary import regime, or come in temporarily for the work, leave the United Republic afterwards and not be used here for any other purpose.
A Tanzanian workshop overhauling a foreign-owned turbine under temporary admission therefore charges 0% VAT, provided the turbine leaves. TRA's Taxes and Duties at a Glance 2025/26 lists both zero-rated items under the EACCMA temporary import regime.
The standard rate on imports into Mainland Tanzania is 18% (register F0312). Our guide to customs valuation explains how the customs value at the base of every calculation is fixed.
Does Tanzania accept ATA Carnets?
No, on the evidence available on 31 October 2026. An ATA Carnet is the international document for duty-free temporary admission of samples, exhibition goods and professional equipment. It works only in countries that have joined the ATA system through a national guaranteeing association.
The ICC World ATA Carnet Council directory lists Algeria, Côte d'Ivoire, Madagascar, Mauritius, Morocco, Senegal, South Africa and Tunisia as African members. Tanzania, Kenya and Uganda are not listed. The Canadian Chamber of Commerce carnet country list, updated September 2026, also omits all three. The EAC regulations do not mention ATA Carnets.
The regulations do recognise a different document. Regulation 134(5) refers to "Carnet de Passage en Douane, pass sheet or other similar importation documents" for vehicles. It covers vehicles, not exhibition goods. Exhibitors holding an ATA Carnet should plan for Form C 17 and a local bond.
Auditax International (20 May 2025) confirms the working route: a customs bond covering the duty, discharged after proof of export.
How does the TANCIS procedure work?
TRA's page states that the application is made on Form C 17 through TANCIS, the Tanzania Customs Integrated System. In practice a licensed customs agent lodges it. Clearing and forwarding is reserved to citizens under GN 487A of 2025; our note on the clearing and forwarding restriction explains what that means for foreign firms.
- Prepare the particulars. Full description, quantities, serial numbers, value, origin, the purpose, the site, and the approximate date and port of re-export (reg. 133(2)).
- Attach value evidence. Invoices or other proof of value may be required and are retained by the officer (reg. 133(4)).
- Lodge Form C 17 in TANCIS. If the goods will leave through a different port, the application is made in triplicate (reg. 133(3)).
- Obtain the security amount. The officer states the duty and the deposit or bond required (reg. 133(6)).
- Lodge the deposit or bond. Pay a deposit against the GePG control number, or lodge the bond on the Customs Bond Form.
- Clear other agencies. TBS lists temporary imports among the categories for which a PVoC exemption may be granted on application (register F0366). Sector permits still apply.
- Keep the duplicate. The officer returns the duplicate and sends the triplicate to the exit port (reg. 133(7)).
- Re-export and acquit. Give notice to the exit officer, deliver the duplicate and export the goods. The deposit is refunded or the bond cancelled (reg. 133(8)).
Our guide to the TANCIS import declaration covers the system itself, and our note on the customs clearing agent licence covers who may lodge entries.
Contractor equipment for government projects
Temporary importation suspends tax; it does not exempt it. A contractor on a government road, bridge, water or energy project has two possible routes, and they work differently.
| Route | What it does | Where the rule sits |
|---|---|---|
| Temporary importation | Duty and VAT suspended against security; equipment leaves when the contract ends | EACCMA s.117; regs 132 and 133 |
| Project exemption | Duty or VAT relieved for goods named in a specific exemption, often tied to a financing or project agreement | EACCMA s.114 and the Fifth Schedule (exemptions regime); VAT Act exemptions; any Government Notice for the project |
| Investor incentive | Relief for capital goods of a TISEZA-registered project | Investment and Special Economic Zones Act, 2025; see our capital goods exemption guide |
A contract promise that the employer will "procure" exemptions does not bind TRA. Until an exemption is granted in writing, lodge the bond.
Where relief runs through TISEZA, a facilitation fee applies on imported goods: TZS 300,000 for the customs duty application and 5% of the VAT exempted (register F0382). TBS also lists government project goods among PVoC exemption categories (F0366).
What happens if the goods stay: conversion to home use
Plans change. A buyer in Tanzania wants the rig, or the exhibition stand sells at the fair. Regulation 138 forbids selling, hiring, lending, pledging or otherwise disposing of the goods without the Commissioner's prior permission. A sale must therefore follow a clearance, not precede it.
The usual route is to enter the goods for home consumption on a new declaration and pay the taxes then due. On entry for home consumption, the following charges apply.
- Import duty at the EAC Common External Tariff rate for the HS code: 0% for capital goods in band 1 (F0304), 10% for semi-finished goods (F0305), 25% for finished goods (F0306), 35% for sensitive items (F0307).
- Railway Development Levy at 2% of the customs value, CIF (F0309).
- Customs Processing Fee at 0.6% of FOB value (F0311).
- VAT at 18% on the VAT Act section 9 base (F0312).
- Excise, where the goods are excisable; see our import duty, VAT and excise guide.
Two points need TRA's confirmation on each file. First, the value used: whether TRA takes the value at first importation or a depreciated value at conversion. Second, whether TRA applies the deposit to the tax due or asks for fresh payment and refunds the deposit. Neither point is settled in the regulations we read.
Goods that may be sold later can instead go into a bonded warehouse, where duty is deferred until they leave bond.
Vehicles of visitors and non-resident businesses
Regulation 134(1) gives temporary free admission to a person usually resident outside the Community making a temporary stay. It covers a road vehicle and accessories for personal use, personal goods not for consumption, and commercial passenger or freight vehicles meeting the conditions.
The vehicle must leave within twelve months and cannot be hired out, sold or used to carry people or goods for payment (reg. 138).
Foreign commercial trucks without papers pay a deposit, enter on Form C 17 and leave within fourteen days, unless the Commissioner allows longer (reg. 135). Goods moving through Tanzania to a neighbour are covered by our transit goods guide, and vehicles that stay for good by our guide to importing used goods and vehicles.
How does Zanzibar handle temporary importation?
Customs is a Union matter. Article 4(3) of the Constitution of the United Republic of Tanzania provides for Union Matters listed in its First Schedule, and EACCMA applies to the United Republic as one Partner State. TRA therefore administers temporary importation at Zanzibar ports and airports on the same Form C 17 and the same regulations.
VAT is not a Union matter. Zanzibar charges VAT at 15% on taxable imports, as the Zanzibar Revenue Authority (ZRA) VAT page and TRA's Glance item 10.6 both state (register F0246). Gerpat Solutions (9 June 2026) notes that TRA collects customs across both parts of the Union, while ZRA assesses Zanzibar VAT.
| Point | Mainland Tanzania | Zanzibar |
|---|---|---|
| Customs law | EACCMA 2004 and 2010 Regulations | Same, administered by TRA |
| Temporary admission application | Form C 17 through TANCIS | Same |
| VAT on import if converted | 18% under VAT Act Cap. 148 (F0312) | 15% under Zanzibar VAT law (F0246) |
| VAT authority | TRA | ZRA |
| Railway Development Levy | 2% of CIF on home consumption in Mainland Tanzania (F0309) | Confirm with TRA whether it applies |
Our comparison of Zanzibar and Mainland VAT sets out the differences.
Worked example: a drilling rig on a twelve-month contract
DrillCo is a hypothetical Kenyan-owned contractor with a twelve-month borehole and geotechnical contract in Dodoma. It ships a truck-mounted drilling rig through Dar es Salaam. The customs value, CIF, is USD 2,000,000; FOB is USD 1,900,000. All figures stay in USD. The HS code and duty rate are assumptions for illustration, so we show two rates.
| Item | If duty is 0% (band 1, F0304) | If duty is 10% (band 2, F0305) |
|---|---|---|
| Import duty | USD 0 | USD 200,000 |
| Railway Development Levy, 2% of CIF (F0309) | USD 40,000 | USD 40,000 |
| Customs Processing Fee, 0.6% of FOB (F0311) | USD 11,400 | USD 11,400 |
| VAT base under VAT Act s.9 | USD 2,051,400 | USD 2,251,400 |
| VAT at 18% (F0312) | USD 369,252 | USD 405,252 |
| Total if entered for home use | USD 420,652 | USD 656,652 |
Under temporary importation. DrillCo's agent lodges Form C 17 in TANCIS. The officer states the security. If TRA secures duty and VAT only, the bond is about USD 369,252 at a 0% rate or USD 605,252 at 10%. DrillCo's bank issues a guarantee on the Customs Bond Form, valid for twelve months plus a margin. Government charges at entry are nil, apart from any deposit.
Month ten. The project slips by four months. DrillCo applies under section 117(3A) with the contract variation, and extends the guarantee. The extension is granted to month sixteen.
Month sixteen, option A. The rig leaves through Namanga and TRA cancels the bond.
Month sixteen, option B. A Tanzanian firm offers to buy the rig. DrillCo seeks the Commissioner's permission and enters the rig for home consumption before the sale. It then pays the charges in the table, adjusted to the value TRA accepts at conversion.
For a smaller case, take an exhibition stand with a CIF value of USD 30,000 and FOB of USD 28,000, at 25% duty (F0306). The amount at stake is about USD 15,156: duty USD 7,500, RDL USD 600, CPF USD 168 and VAT USD 6,888. A cash deposit is the usual security at that size.
What are the penalties and risks?
The regulations make relief conditional. Breach turns a suspension into a debt, and can expose the goods to seizure.
| Breach | Consequence | Basis |
|---|---|---|
| Goods not re-exported in time | Deposit not refunded; bond called; duty and VAT recovered | Reg. 133(5) and (8) |
| Sale, hire, loan or pledge without permission | Breach of the conditions of relief; goods liable to seizure and offence proceedings under EACCMA | Reg. 138 |
| Vehicle used to carry people or goods for payment | Breach of reg. 138; guarantee or deposit at risk | Reg. 138 |
| False description or value on Form C 17 | Offence provisions of EACCMA; recovery of underpaid duty and VAT | EACCMA offences part |
We have not set out EACCMA penalty amounts here because we could not verify the current section text this session. Any seizure notice, demand on a bond or charge goes to an advocate at once.
What to do now
- Classify the goods. Confirm the HS code and the duty rate, so the security and the cost of staying are known.
- Choose the route. Decide between temporary importation, a project exemption, an investor incentive or a bonded warehouse.
- Fix the period. Match the requested period to the contract programme, with a margin for delay.
- Arrange the security. Agree a guarantee with the bank that outlasts the re-export date.
- Lodge Form C 17 through a licensed agent. Include serial numbers, photographs, the site and the exit port.
- Clear other agencies. Apply for any PVoC exemption and sector permits before the goods land.
- Keep a register. Track each item, its location and its re-export date, and review it monthly.
- Act early on change. Apply for an extension or a home-use entry before the period ends, never after.
Key dates and deadlines
| When | What | Basis |
|---|---|---|
| Before the goods land | Form C 17 lodged; security agreed | Reg. 133(1) to (6) |
| Within twelve months of importation | Re-export of samples, exhibition goods, repair goods and visitors' vehicles | Regs 133(8), 134(2) |
| Within fourteen days | Re-export of foreign commercial vehicles without papers, unless extended | Reg. 135(2) |
| Up to three months | EAC residents' vehicles; regular cross-border vehicles on Form C 32 | Regs 136(3), 137(1) |
| Before the period ends | Extension application or home-use entry | EACCMA s.117(3A); reg. 138 |
| One year from notice of non-discharge | Guaranteeing association proves re-export of a carnet vehicle | Reg. 134(6) |
How Zatra helps
Zatra's import and export compliance service classifies the goods, prepares the Form C 17 particulars, sizes the security, and coordinates the licensed agent, the bank and TBS. We keep the re-export register, prepare extension requests and plan conversions to home use before a sale.
Costs come in two separate buckets. Government charges, including any deposit, duty, VAT and levies, are paid at the official amount to TRA against a GePG control number. Zatra's professional fee is quoted on its own line and never mixed with them.
TRA decides every application, extension and bond release. Zatra prepares and coordinates, but does not decide or guarantee any authority's outcome. Seizures, bond enforcement, appeals and legal opinions go to an advocate.
Sources and status
Accurate as at 31 October 2026.
- East African Community Customs Management Act, 2004, revised 2017: TRA, 2017. Accessed 31 Oct 2026.
- EAC Customs Management (Amendment) Act, 2011: EAC Gazette Act Supplement No. 1, TRAB copy, 17 Feb 2011. Accessed 31 Oct 2026.
- EAC Customs Management Regulations, 2010: TRA, 2010. Accessed 31 Oct 2026.
- Temporary Importation: Tanzania Revenue Authority, page live 2026. Accessed 31 Oct 2026.
- Value Added Tax Act, Cap. 148 R.E. 2023: Tax Revenue Appeals Board, 2023. Accessed 31 Oct 2026.
- Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, 2025. Accessed 31 Oct 2026.
- ATA Carnet solution and directory: International Chamber of Commerce, page updated Oct 2026. Accessed 31 Oct 2026.
- Carnet countries: Canadian Chamber of Commerce, Sep 2026. Accessed 31 Oct 2026.
- Tanzania: temporary entry: US International Trade Administration, 19 May 2026. Accessed 31 Oct 2026.
- Value Added Tax: Zanzibar Revenue Authority, page live 2026. Accessed 31 Oct 2026.
- Constitution of the United Republic of Tanzania, 1977 (rev. 2005): Constitute Project, 2005. Accessed 31 Oct 2026.
- Customs and Trade: Auditax International, 20 May 2025. Accessed 31 Oct 2026.
- ZRA vs TRA: Gerpat Solutions, 9 Jun 2026. Accessed 31 Oct 2026.
- Zatra fee register, line IDs F0246, F0304 to F0307, F0309, F0311, F0312, F0366 and F0382, 2026. Accessed 31 Oct 2026.
Figures to confirm before you act
- Section 117 text: the current wording of s.117(1) to (3) and any amendment after 2011; we read only the heading and s.117(3A)
- Security amount: whether TRA adds the Railway Development Levy and Customs Processing Fee to the bond, or secures duty and VAT only
- Conversion value: whether TRA uses the value at first importation or a depreciated value when goods are entered for home use
- Deposit on conversion: whether a cash deposit is applied to the tax due or refunded after fresh payment
- EACCMA penalties: the offence sections and fine amounts for misuse or non-re-export of temporary imports
- ATA Carnet: whether Tanzania has any accession in progress; confirm with TRA before relying on a carnet
- Zanzibar: the Zanzibar VAT Act now in force (the ZRA page still cites Act No. 4 of 1998) and whether RDL applies in Zanzibar
- VAT deferral on capital goods: the VAT Act text we read says the s.11 deferral ceased on 30 June 2026; confirm whether the Finance Act 2026 changed this
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
Is temporary importation the same as a duty exemption?
No. Temporary importation suspends duty and VAT against a deposit or bond, on condition that the goods leave. An exemption removes the tax. If the goods stay beyond the period, or are sold, the suspended duty and VAT become payable and TRA can call the bond.
Can an ATA Carnet be used to bring exhibition goods into Tanzania?
Not on current evidence. The ICC directory of ATA guaranteeing associations does not list Tanzania, and the EAC regulations do not mention ATA Carnets. Exhibitors should lodge Form C 17 in TANCIS through a licensed agent and give a cash deposit or customs bond.
How long can a contractor keep a drilling rig in Tanzania under temporary admission?
Machinery usually enters under regulation 132(1)(g), so the Commissioner sets the period in the conditions. Twelve months is the standard limit for the listed categories. Section 117(3A) allows a further period consistent with the purpose, so a delayed project can apply for an extension before the period ends.
Can temporarily imported equipment be hired out to another company in Tanzania?
Not without the Commissioner's prior permission. Regulation 138 bars lending, selling, pledging, hiring or otherwise disposing of the goods. Hiring out equipment changes its purpose, so it usually needs a home-use entry with duty and VAT paid first.
Is VAT payable on repairs to goods under temporary importation?
Repairs can be zero-rated. Sections 59 and 63 of the VAT Act zero-rate goods and services supplied in repairing temporary imports, if the goods came in under the EACCMA temporary regime, leave the United Republic afterwards and are not otherwise used here.
Does a foreign tourist driving into Tanzania need to pay a customs deposit?
A non-resident on a temporary stay may bring a vehicle for personal use under regulation 134, usually covered by a Carnet de Passages en Douane or similar papers. Without papers, TRA can require a deposit. The vehicle must leave within twelve months and cannot be used for hire.
What happens to the bond when the goods leave?
The importer gives notice to the officer at the exit port and delivers the duplicate Form C 17. Once the export is confirmed, the deposit is refunded or the bond cancelled under regulation 133(8). Keep the export evidence, since the bank will need it to release the guarantee.
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 Act, 2004 (revised 2017): TRA copy, revised 2017; arrangement of sections (s.114 exemptions regime, s.117 temporary imports) read 31 Oct 2026; primary source. Accessed 2026-10-31.
- East African Community Customs Management (Amendment) Act, 2011: EAC Gazette Act Supplement No. 1, 17 Feb 2011, TRAB copy; s.10 inserting s.117(3A) read 31 Oct 2026; primary source. Accessed 2026-10-31.
- East African Community Customs Management Regulations, 2010: TRA copy, 2010; regs 132 to 138 read 31 Oct 2026; primary source. Accessed 2026-10-31.
- TRA: Temporary Importation: Tanzania Revenue Authority page, live 2026; Form C 17 (TANCIS), deposit or bond, twelve months read 31 Oct 2026; primary source. Accessed 2026-10-31.
- Value Added Tax Act, Cap. 148 R.E. 2023: Tax Revenue Appeals Board copy, R.E. 2023; ss.8, 9, 10, 11, 59 and 63 read 31 Oct 2026; primary source. Accessed 2026-10-31.
- Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, 2025; items 10.3, 10.6, 12 and 17 read 31 Oct 2026; primary source. Accessed 2026-10-31.
- ICC: ATA Carnet solution and directory: International Chamber of Commerce, page updated 29 Oct 2026; African guaranteeing associations listed, Tanzania absent; read 31 Oct 2026. Accessed 2026-10-31.
- Carnet countries: Canadian Chamber of Commerce, updated 24 Sep 2026; independent list, Tanzania absent; read 31 Oct 2026. Accessed 2026-10-31.
- Tanzania Country Commercial Guide: temporary entry: US International Trade Administration, last published 19 May 2026; independent summary. Accessed 2026-10-31.
- ZRA: Value Added Tax: Zanzibar Revenue Authority page, live 2026; 15% on imports into Zanzibar read 31 Oct 2026; primary source. Accessed 2026-10-31.
- Constitution of the United Republic of Tanzania, 1977 (rev. 2005): Constitute Project text, revision 2005; Article 4(3) on Union Matters read 31 Oct 2026. Accessed 2026-10-31.
- Customs and Trade: Auditax International, 20 May 2025; independent commentary on customs bonds. Accessed 2026-10-31.
- ZRA vs. TRA: Guide to Zanzibar and Tanzania dual taxation: Gerpat Solutions, 9 Jun 2026; independent commentary on Union taxes and Zanzibar VAT. Accessed 2026-10-31.
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/.