Customs (Dumping and subsidies: Rates) Act

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CHAPTER 369
THE CUSTOMS (DUMPING AND SUBSIDIES: RATES) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Minister may prescribe rates of duty.
3. Minister may prescribe circumstances in which duty may be imposed.
4. Rates to be in addition to other rates of duty.
5. Power to remit.
6. Orders made under sections 2 and 3 to be laid before National Assembly..

sed.
4. Rates to be in addition to other rates of duty.
5. Power to remit.
6. Orders made under sections 2 and 3 to be laid before National Assembly..

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1. This Act may be cited as the Customs (Dumping and
Subsidies: Rates) Act. 2.–(1) The Minister may, by an order published in the Gazette,
prescribe the rate of duties of customs which shall be charged. (2) An order made under this section may prescribe a rate
or rates of duty by reference to value or to weight or other
measure of quantity. 3.

harged. (2) An order made under this section may prescribe a rate
or rates of duty by reference to value or to weight or other
measure of quantity. 3.

Where the Minister makes an order under section 2
prescribing a rate or rates at which duties of customs shall
be charged, he may, by the same or any subsequent order
published in the Gazette, prescribe the circumstances in which
such duty is chargeable or is not chargeable and may make
such provisions with regard thereto as may appear to him to be
required for the purposes of this Act, and in particular, may-
(a) make provisions directing that the duty shall be charged
or shall not be charged for any period or periods,
whether continuous or not, or without limitation of
period, or at different rates for different periods or
parts of periods; and
(b) make provision, in connection with the commencement,
variation or termination of the imposition of a duty,
Short title
Minister may
prescribe rates of
duty
Minister may
prescribe
circumstances in
which duty may
be imposed
CHAPTER 369
THE CUSTOMS (DUMPING AND SUBSIDIES: RATES) ACT
An Act to authorise the Minister to prescribe the rates of duties of customs
imposed where goods have been dumped or subsidised and for related
matters. [31st October, 1960]
[GN. No. 459 of 1959]
Ord. No. 29 of 1959
[R.L. Cap. 417]

sed where goods have been dumped or subsidised and for related
matters. [31st October, 1960]
[GN. No. 459 of 1959]
Ord. No. 29 of 1959
[R.L. Cap. 417]

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THE CUSTOMS (DUMPING AND SUBSIDIES: RATES) ACT [CAP. 369 R.E. 2023]
authorising repayments in respect of duty where it is
shown that the conditions prescribed in such order are
fulfilled. 4. The rates of duty prescribed by an order made under this
Act shall be chargeable in addition to the rates prescribed for
any other duty of customs for the time being chargeable. 5.–(1) The Minister may, by order published in the Gazette,
remit in whole or in part any duty payable by any person on
any goods imported which are chargeable to duty by reason of
an order made under this Act if he is satisfied that to do so is
in the public interest. (2) Any such remission may apply either to specific instances
or generally in respect of goods imported by specific persons
or persons of a specified class. 6.

uch remission may apply either to specific instances
or generally in respect of goods imported by specific persons
or persons of a specified class. 6.

Every order made under sections 2 and 3 of this Act shall
come into operation on a day to be specified therein, shall be
laid before the National Assembly not later than at its next
meeting after the order is made, and, if not approved by the
National Assembly before the termination of such meeting,
shall cease to have effect from the date of such termination,
but without prejudice to anything done or suffered while the
order was in operation. Rates to be in
addition to other
rates of duty
Power to remit
Orders made
under sections 2
and 3 to be laid
before National
Assembly.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.