Duty Remission Quarterly Returns 2026: TRA Sets 31 October for First Quarter Filings

The duty remission quarterly returns reminder is a TRA public notice dated 1 October 2026 and posted on 5 October. It creates no new obligation. It restates a duty that has applied since 2008 and fixes the first-quarter date. A manufacturer that does not file commits an offence, and inputs not used for the approved goods attract duty plus a penalty.

What changed on 1 October 2026

The Tanzania Revenue Authority (TRA) issued a public notice on submission of quarterly returns by beneficiaries of the East African Community Duty Remission Scheme. It is dated Dar es Salaam, 1 October 2026, and signed by Juma B. Hassan, Commissioner for Customs and Excise. TRA's public notices page lists it under 5 October 2026.

The notice makes three points:

• The duty: manufacturers of goods under the Duty Remission Scheme must submit quarterly returns to the Commissioner for Customs and Excise.
• The content: the return gives information on how imported raw materials and inputs were used to make approved goods, for home consumption or export.
• The dates: each return is due on or before the end of the month after the quarter. The first quarter of 2026/27, July to September 2026, is due on or before 31 October 2026.

Returns go on a prescribed form, which the notice says is attached within the TRA website. Nothing in the notice changes a rate or a penalty. It is a compliance reminder with a fixed date, and it arrives as TRA reports stronger enforcement. TRA's first-quarter performance report for 2026/27 records TZS 10.65 trillion collected and 595 high-risk shipments flagged for suspected fraud.

What the law says about duty remission returns

Duty remission is an East African Community (EAC) customs tool, not a Tanzanian tax incentive. Section 140 of the East African Community Customs Management Act, 2004 lets the EAC Council of Ministers grant remission of duty on goods imported for manufacture. The Council made the EAC Customs Management (Duty Remission) Regulations, 2008 on 17 March 2008 under that section.

Regulation 7 is the source of the return duty. It splits beneficiaries into two groups:

• Export manufacturers, regulation 7(1): pay duty on imported goods not used to make export goods, or where the goods made are not exported; and submit quarterly returns under 7(1)(b).
• Home-use manufacturers, regulation 7(2): pay duty on imported goods not used to make the approved goods; and submit quarterly returns under 7(2)(b).

Both 7(1)(b) and 7(2)(b) require returns "giving relevant information as the Commissioner may require". Regulation 7(3) adds a penalty of ten percent of the dutiable value where duty becomes payable on misused goods. Regulation 7(4) makes failure to submit returns an offence. The fine on conviction is two thousand dollars.

Other regulations shape what a return must reconcile. A grant is valid for twelve months from its Gazette publication, extendable by six months (regulation 6). Export manufacturers execute a security bond on Form CBR 1 (regulation 8). By-products and waste of commercial value attract duty unless exported or destroyed under supervision (regulation 10). Regulation 13 requires separate books for local inputs, imported inputs and goods received by transfer.

Who is affected by the 31 October deadline?

The notice speaks to all manufacturers importing goods under the Duty Remission Scheme. In practice that means:

• Gazetted Tanzanian manufacturers: every company named in an EAC Gazette legal notice granting remission for Tanzania, for inputs used in goods for the home market.
• Export manufacturers: firms importing inputs to make goods for export, covered by regulation 7(1) and the bond in regulation 8.
• Transferees: manufacturers that received remitted goods from another manufacturer under regulation 11 and its Form R2.
• Finance and customs staff: the people who hold stock records, entries and production data that the return must match.

The beneficiary list is public. The EAC Gazette, Vol. AT 1, No. 19 of 10 July 2026, hosted on TRA's site, carries Legal Notices EAC/179/2026 onward for Tanzania. It names manufacturers of paper products, wire, detergents, flour and motorcycles, with quantities for each input. A company that appears in a 2026 Gazette and imported in July to September has a return to file by 31 October.

A company that is not gazetted cannot claim remission at the border. Our guide to import duty, VAT and excise in Tanzania explains the standard charges that apply instead.

How does duty remission work for Tanzanian manufacturers?

The scheme lowers the import duty on named inputs for a named manufacturer, for a set quantity and period. TRA's Taxes and Duties at a Glance 2025/26 describes it as a way for Tanzania to reduce or remove import duty on inputs for local industry for a limited time. It notes that remissions are approved at EAC level and run for one year.

The process has four stages:

1. Application: the manufacturer applies through the Commissioner on Form R1 (regulation 5). TRA's November 2024 call for applications shows TRA invites applications by quarter, with a set closing date.
2. Vetting: a Duty Remission Committee reviews the file and may inspect the plant. The EAC procedure manual gives the Committee two weeks to meet on an application.
3. Gazettement: the Council of Ministers publishes a legal notice naming the firm, HS code, input, quantity, rate and period.
4. Use and report: the firm imports at the remitted rate, uses the inputs as approved and files quarterly returns.

Kenya's revenue authority describes the same EAC framework on its duty remission FAQ, which confirms the twelve-month validity and duty on commercial by-products.

What rates do remission notices set?

The standard EAC Common External Tariff (CET) has four bands. Remission notices replace the band rate with a lower one for the named input.

The 10 July 2026 Gazette sets 0% on newsprint, LABSA and several wire and paper inputs. It sets 10% on CKD motorcycle kits, industrial sugar, wheat grain and soap noodles. TRA's own guide cites wheat grain at 10% instead of 35% for flour production. The Eastern Africa Grain Council reported the 35% fourth band when it took effect on 1 July 2022.

Most 2026 notices also carry a condition. Goods made with remitted inputs and sold in named Partner States attract the full CET duties and charges. That condition is a reason the return asks where goods went.

What must a duty remission quarterly return show?

The regulations leave the content to the Commissioner. The EAC procedure manual, paragraph 21(v), says quarterly returns should show the use of imported goods, including:

• Stock of raw materials: opening balance, imports in the quarter under each legal notice, and closing balance.
• Work in progress: inputs issued to production but not yet finished.
• Finished goods on hand: output still in the warehouse at quarter end.
• Goods exported: quantities exported, with the export entries.

TRA's prescribed form governs the layout. Zatra has not reproduced that form here, because we did not locate it on TRA's site on 8 October 2026. Ask TRA's Trade Facilitation office for the current version before filing. Our import documents pack lists the customs entries the return will cite.

A return is only as good as the records behind it. Regulation 13 needs separate books for local inputs, imported inputs and transfers. Regulation 14 lets a proper officer inspect those books, the plant and stored goods. A return that cannot be traced to entries in TANCIS import declarations invites an audit.

Where and how do you submit the return?

The notice gives one address. Returns are channelled to:

The notice does not mention an online upload. Keep a stamped acknowledgement or a dated delivery record for each return. That record is your evidence if TRA later says nothing was filed.

What happens if a manufacturer misses the return?

Three consequences flow from the texts, in rising order of cost:

• Offence for non-filing: regulation 7(4) makes failure to submit returns an offence, with a fine of two thousand dollars on conviction.
• Duty and penalty on misused inputs: regulation 7(3) requires duty on inputs not used as approved, plus a penalty of ten percent of the dutiable value.
• Loss of future remission: the EAC procedure manual allows an application to be rejected for failure to account for goods imported earlier. It also lets the Commissioner recommend de-gazettement or suspension. The Council may revoke a grant under regulation 15.

The third point is often the largest. A manufacturer that loses its next twelve-month grant pays the full CET rate on every input from then on. Prosecution, bond enforcement and disputes over a demand are matters for an advocate. Our guide to a TRA tax audit or dispute sets out the route, and our note on appealing a TRA assessment covers the tribunal stage.

Worked example: a wheat miller's first-quarter return

A Dar es Salaam flour miller holds a 2026 remission for soft wheat at 10% instead of the 35% CET band (F0307). The figures below are illustrative. Assume a customs value of USD 300 a tonne.

For example, the miller saves USD 750,000 in duty on the quarter's imports, 1,050,000 less 300,000. The return must show all four lines.

The 500 tonnes sold as grain were not used for the approved goods. Under regulation 7(2)(a) and 7(3), duty becomes payable on them, plus a penalty of ten percent of the dutiable value:

• Remitted duty to restore: USD 52,500 at 35% less USD 15,000 already paid at 10%, which is USD 37,500. This assumes TRA collects the difference; confirm the basis with TRA.
• Penalty at 10% of dutiable value: USD 15,000 on a value of USD 150,000.
• Total exposure on the diverted grain: USD 52,500, before any interest TRA may claim.

If the miller files nothing at all, the non-filing offence adds a fine of two thousand dollars on conviction. The bigger risk is the next grant. Losing remission on a similar 10,000 tonnes a quarter would cost USD 750,000 a quarter in extra duty. Duty and penalties are paid to TRA against a GePG control number, at the official rate on the day of payment.

Remission notices address import duty. Import VAT (F0312), the Railway Development Levy (F0309) and the Customs Processing Fee (F0311) follow their own laws. Check each for your input before you budget.

Does the duty remission scheme apply in Zanzibar?

Customs runs on one EAC law across the United Republic of Tanzania, and TRA administers customs at Zanzibar ports as well as on the Mainland. The Citizen reported on 17 August 2026 that TRA plans a cargo scanner at Fumba Port in Unguja. The 1 October notice is a TRA notice, not a Mainland-only one.

Zatra found no Zanzibar-specific remission notice for 2026. A Zanzibar manufacturer holding a Tanzanian remission grant should treat the 31 October date as applying to it, and confirm the filing point with TRA.

How is remission different from a duty exemption?

Remission and exemption are often confused. Remission is a time-limited, per-company grant by the EAC Council for named inputs used in manufacture. Exemptions and incentive certificates work through other routes and conditions. Our guide to capital goods duty exemption explains one of them. A firm can hold both, but each carries its own reporting and its own audit trail.

Remission also differs from a licence. It does not replace an industrial licence under Cap. 46, a standards certificate or a business licence. The press has covered the policy debate on remissions; a 2022 Nation Media report on Zawya quoted business voices asking that remission follow a proven regional supply gap.

What to do now

1. Confirm your grants. List every EAC legal notice naming your company, with HS code, quantity, rate and expiry date.
2. Get the prescribed form. Download it from TRA's website or ask the Trade Facilitation office for the current version.
3. Reconcile stock to entries. Match each import entry in July to September 2026 to the legal notice and to production and stock records.
4. Separate diverted inputs. Identify any remitted input sold, lost, scrapped or used outside the approved goods, and compute the duty and 10% penalty.
5. File by 31 October 2026. Deliver the return to the Commissioner for Customs and Excise and keep a dated acknowledgement.
6. Diarise the next three dates. Set reminders for 31 January, 30 April and 31 July 2027.
7. Route enforcement to an advocate. Any demand, bond call, seizure or prosecution needs legal advice before you respond.

Key dates

How Zatra helps

Our import and export compliance service reconciles remission grants to TANCIS entries and stock, and prepares the quarterly return for your signature. Our tax and regulatory compliance service keeps the deadlines on a calendar. Clients on a Compliance Renewal plan (USD 900 to 1,200 a year) or Finance & Tax Control (USD 3,600 to 4,800 a year) get this tracking in the plan. A Senior Advisory Session costs USD 49. Packages are on our pricing page.

Government charges, such as duty or penalties, are paid by the client to TRA at the official rate against a GePG control number. They stay separate from Zatra's professional fee and are never marked up. TRA and the EAC Council decide every remission matter. Zatra prepares and coordinates the file; it does not decide or guarantee any authority's outcome. Prosecutions, seizures, disputes and legal opinions go to the advocate on our team.

Sources and status

Accurate as at 8 October 2026.

• Public notice: submission of quarterly returns by beneficiaries of EAC Duty Remission Scheme: Tanzania Revenue Authority, 1 Oct 2026, posted 5 Oct 2026. Accessed 8 Oct 2026.
• Public notices: Tanzania Revenue Authority, updated 5 Oct 2026. Accessed 8 Oct 2026.
• EAC Customs Management (Duty Remission) Regulations, 2008: EAC Council of Ministers, made 17 Mar 2008, TRA-hosted. Accessed 8 Oct 2026.
• East African Community Customs Management Act, 2004, revised 2017: TRA-hosted, s.140. Accessed 8 Oct 2026.
• EAC Gazette, Vol. AT 1, No. 19: East African Community, 10 Jul 2026, TRA-hosted. Accessed 8 Oct 2026.
• Procedure manual for application of the Duty Remission Regulations: EAC Secretariat, undated. Accessed 8 Oct 2026.
• Taxes and Duties at a Glance 2025/26: Tanzania Revenue Authority, July 2025. Accessed 8 Oct 2026.
• TRA performance report, July to September 2026/27: Tanzania Revenue Authority, 3 Oct 2026. Accessed 8 Oct 2026.
• Public notice inviting duty remission applications: Tanzania Revenue Authority, 4 Nov 2024. Accessed 8 Oct 2026.
• Duty Remission Scheme FAQ: Kenya Revenue Authority, page live 2026. Accessed 8 Oct 2026.
• EAC publishes new CET schedule with a 35% band: Eastern Africa Grain Council, 18 Aug 2022. Accessed 8 Oct 2026.
• Tanzania firms get nod to import raw material for wire products tax free: Nation Media Group via Zawya, 2022. Accessed 8 Oct 2026.
• Fumba port set to boost Zanzibar trade and revenue as TRA plans modern cargo scanner: The Citizen, 17 Aug 2026. Accessed 8 Oct 2026.

Figures to confirm before you act

• 31 October 2026 deadline and filing address: read from TRA's signed notice of 1 October 2026
• Later deadlines of 31 January, 30 April and 31 July 2027: Zatra's dates from the notice's end-of-following-month rule
• Prescribed return form: not located on TRA's site on 8 October 2026; obtain it from TRA Trade Facilitation
• Fine of two thousand dollars and 10% penalty: regulation 7(3) and 7(4) as printed; the regulation does not name the currency beyond "dollars"
• Duty basis on diverted inputs: the example assumes TRA collects the gap between CET and remitted rates; confirm with TRA
• CET bands and levies: register lines F0304 to F0307, F0309, F0311 and F0312 at 26 September 2026
• Wheat at USD 300 a tonne: an illustrative value, not a market price
• Zanzibar filing point: not stated in the notice; confirm with TRA

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.