The Excise (Management and Tariff) Act

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CHAPTER 147
THE EXCISE (MANAGEMENT AND TARIFF) ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Interpretation.
part ii
ADMINISTRATION
3. Repealed.
4. Excise seal and flag.
5. Officer to have powers of police officer.
6. Hours of attendance.
7. Repealed.
part iii
MANUFACTURE OF EXCISABLE GOODS
8. Licence required to manufacture excisable goods.
9. Licensing Authority.
10. Application for and grant of licence.
11. Transfer of licence.
12. Power to revoke licence.
13. Effect of revocation of licence.
14. Provisions of facilities for excise control.
15. Licensee to keep books.
part iv
DENATURING OF SPIRITS
16. Licence required to denature spirits.
17. Application of Part III and sections 18 and 19 to denaturing of spirits.

.
part iv
DENATURING OF SPIRITS
16. Licence required to denature spirits.
17. Application of Part III and sections 18 and 19 to denaturing of spirits.

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part v
CONTROL OF MANUFACTURE
Entry of Premises and Plant
18. Entry. 19. Rooms and plant to be marked. Provisions relating to Manufacture of Beer
20. Provisions relating to brewing book. 21. Notice of brewing may be required. 22. Provisions relating to brewing. 23. False declaration of original gravity of beer. Provisions relating to the Manufacture of Spirits
24. Licensing Authority may direct Act and Regulations not to apply. 25. Distiller’s and rectifier’s warehouse. 26. Restriction on delivery of immature spirits for home use. 27. Restriction on other trades by distiller, rectifier or denaturer. 28. Keeping or using of still otherwise than by distiller or rectifier prohibited. 29. Deposit of rectified or compounded spirits in bonded warehouse. Provisions relating to Manufacture of Excisable Goods other than Beer and Spirits
30. Storage of excisable goods after manufacture. 31. Stock book and returns. 32. Deficiency or excess in stock of licensee. 33. Manufacture of tobacco. 34.

orage of excisable goods after manufacture. 31. Stock book and returns. 32. Deficiency or excess in stock of licensee. 33. Manufacture of tobacco. 34.

Fortification and mixing of wine. part vi
PROVISIONS RELATING TO SECURITIES
35. Commissioner General may require security. 36. General provisions relating to giving of security. 37. Provisions relating to sureties. 38. Enforcement of bond. part vii
DUTIES
Liability to Duty
39. Rates of duties specified in Partner States Legislation. 40. Different rates of excise duty on transfer of goods. 41. Excisable goods liable to duty on re-importation. 42. Excisable goods granted remission liable to duty on disposal.

ise duty on transfer of goods. 41. Excisable goods liable to duty on re-importation. 42. Excisable goods granted remission liable to duty on disposal.

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
43. Liability of beer to excise duty. 44. Transfer of beer in bulk. Computation of Duty on Beer
45. Basis for computing duty on beer. 46. Provision for case of excess gravity in worts. 47. Time for determining rate of duty and payment. Computation of Duty on Spirits
48. Time of delivery determines rate of duty. 49. Duty on spirits attenuation charge. 50. Ascertainment of strength, weight and volume of spirits. 51. Penalty for excess or deficiency in stocks of spirits. 52. Duty on compounded spirits in bonded warehouse. Computation of Duty on Excisable Goods other than Beer and Spirits
53. Time of delivery determines rate of duty. 54. Allowance in determining weight of cigarettes. 55. Ascertainment of duty where wine fortified or mixed. Payment of Duty
56. Repealed. 57. Interest on overdue tax and payment. 58–59. Repealed
60. Duties to apply proportionately
Remission, Rebate and Refund
61. Remission. 62. Rebate. 63. Refund. 64. Remission or refund of duty on spirits delivered for denaturing.

oportionately
Remission, Rebate and Refund
61. Remission. 62. Rebate. 63. Refund. 64. Remission or refund of duty on spirits delivered for denaturing.

65. Remission of duty in accordance with tax laws of Partner States. 66. Special provisions relating to spoilt beer. Disputes
67. Repealed. part viii
EXCISE AGENTS
68. Authority of agent. 69. Liability of duly authorised agent. 70. Liability of licensee for acts of duly authorised agent.

. part viii
EXCISE AGENTS
68. Authority of agent. 69. Liability of duly authorised agent. 70. Liability of licensee for acts of duly authorised agent.

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184
part ix
PREVENTION OF EVASION
Powers of Officers
71. Power to patrol freely and moor vessels. 72. Power to enter and examine factory. 73. Power to seal buildings. 74–77. Repealed. 78. Proof of proceedings. 79–81. Repealed. Offences
82. Repealed. 83. Offences in connection with spirits. 84–92. Repealed. part x
PENALTIES, FORFEITURES AND SEIZURES
93. General penalty. 94. Vessels liable to forfeiture. 95. Power to seize goods liable to forfeiture. 96. Procedure on seizure. 97. Effect of conviction on things liable to forfeiture. 98. Procedure after notice of claim. 99. Provisions relating to condemna-tion. 100. Restoration of seizures. part xi
LEGAL PROCEEDINGS
101. Repealed. 102. Actions by or against the Commissioner General. 103. Repealed. 104. Provisions relating to proof in proceedings. 105–106. Repealed. 107. Protection of witnesses. 108. Reasonable grounds as defence in any action against officer. 109. Power of officer to prosecute.

105–106. Repealed. 107. Protection of witnesses. 108. Reasonable grounds as defence in any action against officer. 109. Power of officer to prosecute.

part xii
SETTLEMENT OF CASES BY THE COMMISSIONER GENERAL
110–111. Repealed.

part xii
SETTLEMENT OF CASES BY THE COMMISSIONER GENERAL
110–111. Repealed.

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
part xiii
MISCELLANEOUS PROVISIONS
112–114. Repealed. 115. Provisions relating to declarations and signatures. 116. Repealed. 117. Provisions relating to removal of goods. 118. Proper officer may take samples. 119. Licensee to furnish annual audit certificate. 120. Rewards. 121. Auctioneers legislation not to apply to sales. 122. Licensing of vehicles conveying excisable goods to stock room. 123. Power of Commissioner-General in special cases. 124. Regulations. part xiv
EXCISE TARIFF
125. Interpretation. 126. Imposition of excise duty. 127. Persons liable to pay excise duty. 128. Payment of duty. 129. Payment of duty may be deferred. 130. Where person liable is absent from United Republic. 131. Re-importation. 132. Double payment of duty. 133. Customs control of scheduled article. 134. Importation of scheduled articles. 135. Entry of scheduled articles and warehousing. 136. Duty of an importer. 137. Exemption from duty on scheduled articles remaining on board. 138.

s. 135. Entry of scheduled articles and warehousing. 136. Duty of an importer. 137. Exemption from duty on scheduled articles remaining on board. 138.

Exemption from duty on aircraft lubricants. 139. Exemption from duty on articles entered for exportation, etc. 140. Information and documents. 141. Repealed. 142. Rate of duty. 143. Computation of tax. 144. Determination of taxable value. 145. Ascertainment of taxable value by Commissioner General. 146. Duty computed on maximum weight of a category. 147. Repealed.

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186
148. Effect of alteration in excise duties.
149. Remission, rebate and refund.
150. Repealed.
151. Registration of dealers.
152. Application for registration.
153. Repealed.
154–156. Omitted.
SCHEDULES

mission, rebate and refund.
150. Repealed.
151. Registration of dealers.
152. Application for registration.
153. Repealed.
154–156. Omitted.
SCHEDULES

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CHAPTER 147
THE EXCISE (MANAGEMENT AND TARIFF) ACT
An Act to make provision for the control of the manufacture of excisable
goods, the denaturing of spirits, for the collection of excise duties and for
related and connected matters. [1st November, 1954]
Ords. Nos. 13 of 1952
5 of 1959
1 of 1961
E.A.C. L.N. 53/1954
84/1961
1/1967
Acts Nos. 15 of 1961
3 of 1963
12 of 1963
1 of 1965
12 of 1969
14 of 1969
4 of 1970
12 of 1970
19 of 1977
8 of 1998
12 of 1999
14 of 2001
18 of 2002
15 of 2003
15 of 2004
13 of 2005
1 of 2008
13 of 2008
14 of 2009
15 of 2010
5 of 2011
8 of 2012
4 of 2013
12 of 2013
2 of 2014
10 of 2015
15 of 2015
2 of 2016
4 of 2017
4 of 2018
6 of 2019
8 of 2019
8 of 2020
3 of 2021
5 of 2022
9 of 2022
7 of 2023
1 of 2005 (EAC)
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Excise (Management and Tariff)
Act. 2.

021
5 of 2022
9 of 2022
7 of 2023
1 of 2005 (EAC)
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Excise (Management and Tariff)
Act. 2.

In this Act, except where the context otherwise requires-
“aircraft” includes every description of craft used in aerial
navigation;
“appropriate Partner State Legislation” means any legislation
of any of the partner states imposing any rate of excise
duty on the manufacture in that Partner State of any
excisable goods;
“approved” means approved by the Commissioner General;
Short title
Interpretation
[EAC]. Acts Nos. 1 of 2005
14 of 2009 s. 6;
15 of 2010 s. 6
4 of 2013 s. 10;
10 of 2015 s. 167

by the Commissioner General;
Short title
Interpretation
[EAC]. Acts Nos. 1 of 2005
14 of 2009 s. 6;
15 of 2010 s. 6
4 of 2013 s. 10;
10 of 2015 s. 167

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188
“beer” includes ale, porter, and any other description of beer
and any liquor which is made or sold as a description of,
or substitute for, beer and which contains more than two
per centum of proof spirit but does not include-
(a) in the case of Kenya, African intoxicating liquor as
defined in the African Liquor Act of Kenya;
(b) in the case of Tanzania, local liquor as defined in the
Intoxicating Liquors Act;
(c) in the case of Uganda, native liquor as defined in the
Liquor Act of Uganda; or
(d) any kind of beer which the Authority may by order
exclude from the provisions of this Act;
“bonded warehouse” means any warehouse licensed by the
Commissioner General under the East African Customs
and Transfer Tax Management Act for the deposit of
dutiable goods on which duty has not been paid and
which have been entered to be warehoused;
“brewer” means the holder of a valid licence to brew beer;
“by authority” means by the authority of the Commissioner
General or of any officer doing his duty in the matter in
relation to which the expression is used;
“cigar” means a cigar, cheroot or cigarillo, prepared from
tobacco;
“cigarette” means a cigarette prepared from tobacco and
includes any form of tip, and the paper of the cigarette;
“Commissioner General” means the Commissioner General
appointed under the Tanzania Revenue Authority Act;
“compounded spirits” means spirits which have been
distinctly altered in character by redistillation with, or
by the addition of, flavouring matter or other material or
ingredient;
“customs law or the East African Customs and Transfer Tax
Management Act” shall be construed as referring to the
East African Community Customs Management Act, and
any regulations made under that Act;
Cap.

ax
Management Act” shall be construed as referring to the
East African Community Customs Management Act, and
any regulations made under that Act;
Cap.

122
Cap. 77
U. Cap. 95
Cap. 27
Cap. 399

122
Cap. 77
U. Cap. 95
Cap. 27
Cap. 399

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
“days” does not include Saturdays, Sundays or public
holidays;
“denaturer” means a person holding a valid licence to
denature spirits under this Act;
“dissolving” means dissolving of materials for making any
priming or colouring solution;
“distiller” means a person holding a valid licence to
manufacture spirits under this Act by distillation of a
fermented liquor or enguli or by any other process;
“distiller’s warehouse” means a place of security provided by
a distiller and approved by the Commissioner General
under section 25;
“distillery” means the distiller’s factory;
“document” means a statement made in writing, including
an account, assessment, book, certificate, claim, note,
notice, order, return, record, entry, stock, declaration or
ruling kept either in paper form or in electronic form;
“duty” includes any imposition, tax or surtax, imposed by
any excise law;
“electronic communication service” means a service of
any description provided by a person or a company by
means of any transmission, emission or reception of
signs, signals, writing, images and sounds or intelligible
information of any nature, by wire, optical, visual or other
electromagnetic means or systems, including-
(a) voice, voice mail, data services, audio text services,
video text services, radio paging and other emerging
electronic communication services;
(b) fixed telephone services including provision of
access to and use of the public switched or non-
switched telephone network for the transmission
and switching of voice, data and video, inbound and
outbound telephone service to and from national and
international destinations;
(c) cellular mobile telephone services including provision
of access to and use of switched or non-switched

m national and
international destinations;
(c) cellular mobile telephone services including provision
of access to and use of switched or non-switched

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2023]
190
networks for the transmission of voice, data, video
and value added services inbound and outbound
roaming service to and from national and international
destinations;
(d) carrier services including provision of wired, optical
fiber or wireless facilities and any other technology
to originate, terminate or transit calls, charging for
interconnection, settlement or termination of domestic
or international calls, charging for jointly used facilities
including pole attachments, charging for the exclusive
use of circuits, a leased circuit or a dedicated link
including a speech circuit, data circuit or a telegraph
circuit;
(e) provision of call management services for a fee including
call waiting, call forwarding, caller identification,
multi-calling, call display, call return, call screen, call
blocking, automatic call-back, call answer, voice mail,
voice menus and video conferencing;
(f) private network services including provision of wired,
optical fiber, wireless or any other technologies of
electronic communication link between specified
points for the exclusive use of the client;
(g) data transmission services including provision of access
to wired or wireless facilities and services specifically
designed for efficient transmission of data; and
(h) communication through facsimile, pager, telegraph,
telex and other electronic communication services.

gned for efficient transmission of data; and
(h) communication through facsimile, pager, telegraph,
telex and other electronic communication services.

“enguli” means any spirituous liquor of the type known as
enguli, including any drink containing such liquor, which
is conveyed into a receiver in a distillery entered under
this Act as an enguli receiver;
“excisable goods” means any goods manufactured in any of
the Partner States and on the manufacture of which an
excise duty is imposed in that Partner State;
“Excise” or “the Excise” means the Tanzania Revenue
Authority established under the Tanzania Revenue
Authority Act acting under the authority of this Act;Cap. 399

“the Excise” means the Tanzania Revenue
Authority established under the Tanzania Revenue
Authority Act acting under the authority of this Act;Cap. 399

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
“excise duty” means any duty of excise imposed under
section 126 of this Act;
“excise laws” includes this Act and any enactment relating to
the Excise or to the manufacture of any excisable goods,
and any subsidiary legislation made under the authority
of this Act or any such enactment;
“excise revenue” means any amounts collectible by the Excise
in accordance with the provisions of the excise laws;
“export” means to take or cause to be taken out of the Partner
States;
“factory” means any premises on which a person is licensed
to–
(a) manufacture and store excisable goods;
(b) use excisable goods in any other manufactures of other
goods;
“feints” means spirits conveyed into a receiver in a distillery
entered under this Act as a feints receiver;
“licence” means a valid licence issued under this Act;
“low wines” means spirits of the first extraction conveyed
into a receiver in a distillery entered under this Act as a
low wines receiver;
“manufacture” includes–
(a) the production of excisable goods;
(b) any intermediate or uncompleted process in the
production of excisable goods; or
(c) the rectifying or denaturing of spirits;
“manufactured tobacco” means tobacco made up–
(a) ready for smoking in a pipe;
(b) ready for use in the making of cigarettes or cigars;
(c) in the form of cake, plug, roll, or stick; or
(d) in the form of snuff;
“materials” means any goods from which excisable goods
are capable of being manufactured and any residue from
any process of manufacture;
“master” includes any person for the time being having or
taking charge or command of any aircraft or vessel;

residue from
any process of manufacture;
“master” includes any person for the time being having or
taking charge or command of any aircraft or vessel;

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2023]
192
“methylated spirits” means spirits denatured in accordance
with a formula prescribed by regulations made under this
Act for methylated spirits;
“Minister” means Minister responsible for finance;
“night” means the period between six o’clock in the afternoon
of any day and six o’clock in the forenoon of the following
day;
“officer” includes any person other than a labourer employed
in the service of the Excise or for the time being performing
duties in relation to the Excise;
“owner” in respect of any excisable goods, materials, aircraft,
vessel, vehicle, plant or other thing, includes any person,
other than an officer acting in his official capacity being or
holding himself out to be the owner, manufacturer, agent,
or the person in possession of or beneficially interested
in or having control of or having power of disposition
over, such goods, materials, aircraft, vessel, vehicle, plant
or other thing;
“plant” includes utensils, presses, machinery, mills,
implements, appliances and fittings;
“premises” includes any building, house, room or place;
“proper officer” means any officer whose right or duty is to
require the performance of or to perform the act referred
to;
“rectifier” means a person holding a valid licence to rectify
spirits under this Act;
“rectifier’s warehouse” means a place of security provided
by a rectifier and approved by the Commissioner General
under section 25;
“regulations” means any regulations made under this Act or
under the Tax Administration Act; spirits denatured in
accordance with a formula prescribed by regulations
“specially denatured spirits” means relating to specially
denatured spirits;
“spirits” means spirits of any description and includes
all liquor mixed with spirits and all mixtures and
compounds or preparations made with spirits, but does
Cap.

spirits of any description and includes
all liquor mixed with spirits and all mixtures and
compounds or preparations made with spirits, but does
Cap.

438

438

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
not include denatured spirits or enguli and in the case
of Tanzania, local liquor as defined in the Intoxicating
Liquor Act;
“still” includes any part of a still;
“sugar” includes-
(a) any saccharine substance, extract or syrup;
(b) rice;
(c) flaked maize and any other description of corn which in
the opinion of the Commissioner General is prepared
in a manner similar to flaked maize;
(d) any other material capable of being used in brewing
except malt, corn, hops, hop concentrate or hop oil;
“to compound” means to prepare compounded spirits;
“to denature” means to render unfit for human consumption;
“to rectify” means to redistill spirits removed from a spirits
receiver for the purpose of purifying or adding flavour
but does not include the redistilation of enguli;
“tons register” means the tons of a ship’s net tonnage as
ascertained and registered according to the tonnage
regulations of the Merchant Shipping Act or in the case of
a ship which is not registered under that Act, ascertained
in like manner as if it were to be so registered;
“utensil” includes any container, tank, storage bin, receptacle
or vat;
“vehicle” includes every description of conveyance for the
transport by land of human beings, animals or property;
“wash” means the fermented liquor from which spirits are
produced by distillation;
“wine” means liquor of a strength not exceeding 50 degrees
of proof which is made from fruit and sugar or from fruit
or sugar mixed with any other material and which has
undergone a process of fermentation in the manufacture
thereof and includes mead;
“worts” means the liquid obtained by dissolving sugar or
molasses in water or by extracting the soluble portion of
malt or corn in the process of brewing and any priming
or colouring solution.

lving sugar or
molasses in water or by extracting the soluble portion of
malt or corn in the process of brewing and any priming
or colouring solution.

Cap. 77
Cap. 165

Cap. 77
Cap. 165

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194
PART II
ADMINISTRATION
3. [Repealed by Act No.10 of 2015 s. 168]. 4.–(1) There shall be a seal of the Excise which shall be officially
and judicially noticed. (2) There shall be a flag of the Excise which shall distinguish
vessels employed in the service of the Excise from other vessels. 5. For the purpose of carrying out the provisions of this Act,
every officer shall, in the performance of his duty, have all the
powers, rights, privileges and protection of a police officer of
the Partner State in which such officer so performs his duty. 6.–(1) The working days and hours of general attendance of
officers shall be such as may be prescribed.

te in which such officer so performs his duty. 6.–(1) The working days and hours of general attendance of
officers shall be such as may be prescribed.

(2) Where any person desires the attendance of any officer
at a time outside the hours of general attendance, such person
shall make request on the prescribed form to the proper officer
at the place where such attendance is desired; and, subject to
any regulations and to the payment of the prescribed fees, the
grant of such request shall not be unreasonably refused by the
proper officer. 7. [Repealed by Act No.10 of 2015 s.168]. PART III
MANUFACTURE OF EXCISABLE GOODS
8.–(1) A person shall not manufacture any excisable goods
unless he is licensed by the Licensing Authority in accordance
with this Act. (2) A person who contravenes this section commits an
offence and on conviction shall be liable to a fine of not less
than five million shillings and not exceeding thirty million
Repealed
Excise seal and
flag
Officer to have
powers of police
officer
Hours of
attendance
Repealed
Licence required
to manufacture
excisable goods
Act No. 2 of 2014s. 13

and
flag
Officer to have
powers of police
officer
Hours of
attendance
Repealed
Licence required
to manufacture
excisable goods
Act No. 2 of 2014s. 13

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
shillings or to imprisonment for a term of not less than
three years and not exceeding ten years or to both, for a first
offender. (3) For the purpose of subsection (2), a subsequent offender
on conviction shall be liable to a fine of not less than ten
million shillings and not exceeding fifty million shillings or to
imprisonment for a term of not less than five years and not
exceeding twenty years or to both. (4) In addition to the penalty provided for under subsections
(2) and (3), the court may issue an order for forfeiture of
any plant, excisable’ goods and materials connected to the
commission of the offence. 9. For the purpose of this Act, the Licensing Authority shall
be such authority as may be designated for that purpose by a
resolution of the National Assembly:
Provided that, until any such authority is designated,
the Tanzania Revenue Authority shall be deemed to be the
Licensing Authority.

ational Assembly:
Provided that, until any such authority is designated,
the Tanzania Revenue Authority shall be deemed to be the
Licensing Authority.

10.–(1) Subject to this Act, the Licensing Authority may, upon
application, grant a licence to any person to manufacture any
excisable goods; and the Licensing Authority may, refuse to
grant any such licence. (2) A separate application shall be required in respect of-
(a) each factory in which excisable goods are to be
manufactured;
(b) each class of excisable goods to be manufactured. (3) Every application for a licence shall be made to the
Commissioner General in the prescribed form and the
Commissioner General shall forward such application to the
Licensing Authority with his recommendations. (4) Notwithstanding section 9, the application and
issuance of licence with respect to films and music products
shall be made and issued by the respective Licencing
Authority. Licensing
Authority
Acts Nos. 3 of 1963 s. 2
2 of 2014 s. 14
Application for
and grant of
licence
Act No. 2 of 2014s. 15

spective Licencing
Authority. Licensing
Authority
Acts Nos. 3 of 1963 s. 2
2 of 2014 s. 14
Application for
and grant of
licence
Act No. 2 of 2014s. 15

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196
(5) Where the Licensing Authority has granted any licence,
the Commissioner General, acting on behalf of the Licensing
Authority, shall, on payment of the prescribed fee, issue the
licence in the prescribed form and such licence shall expire
on the 31st December in each year; and the Commissioner
General shall, unless otherwise directed by the Licensing
Authority, on application and on payment of the prescribed
fee, issue a renewal of such licence for the next ensuing year to
the licensee.

e Licensing
Authority, on application and on payment of the prescribed
fee, issue a renewal of such licence for the next ensuing year to
the licensee.

(6) Every licence shall be issued to a particular person and
shall be in respect of the factory and class of excisable goods
specified in the licence and-
(a) a factory in respect of which a licence has been issued
under this Act shall not be used-
(i) except for the manufacture of the excisable goods
specified in the licence;
(ii) for the manufacture of more than one class of
excisable goods:
Provided that, for the purposes of this paragraph, cigarettes,
cigars and manufactured tobacco, shall be regarded as one
class of excisable goods; and
(b) no person other than the licensee shall manufacture
any goods, whether excisable or not, in such factory. (7) A person who contravenes subsection (6) commits
an offence and on conviction, shall be liable to a fine not
exceeding ten thousand shillings or to imprisonment for
a term not exceeding three years or to both; and any plant,
excisable goods, and materials in respect of which such offence
has been committed shall be liable to forfeiture.

ree years or to both; and any plant,
excisable goods, and materials in respect of which such offence
has been committed shall be liable to forfeiture.

11.–(1) Any licensee may apply to the Licensing Authority-
(a) to transfer his licence to any other person and in
any such case the other person shall be joined in the
application;
(b) to transfer his factory to any other place; and
Transfer of
licence

rson and in
any such case the other person shall be joined in the
application;
(b) to transfer his factory to any other place; and
Transfer of
licence

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.197
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(c) to manufacture another class of excisable goods in his
factory upon ceasing to manufacture in such factory
the class of excisable goods specified in the licence,
and the Licensing Authority may, without assigning any
reason, refuse to grant the application. (2) Every application under this section shall be made to
the Commissioner General on the prescribed form and the
Commissioner General shall forward such application to the
Licensing Authority with his recommendations. (3) Where the Licensing Authority has granted any
application under this section, the Commissioner General
shall, upon surrender of the existing licence and on payment
of the prescribed fee, if any, make the necessary endorsement
on the licence or issue a fresh licence, as the Commissioner
General may think most convenient.

prescribed fee, if any, make the necessary endorsement
on the licence or issue a fresh licence, as the Commissioner
General may think most convenient.

12.–(1) The Licensing Authority may revoke or suspend or
direct the Commissioner General not to renew, any licence
where it is satisfied that-
(a) the licensee has committed an offence under this Act;
(b) the licensee has been convicted of any offence involving
dishonesty or fraud;
(c) the licensee has become a bankrupt or has entered into
any arrangement or composition with or for the benefit
of his creditors;
(d) the factory or the plant in the factory is of such a
nature or so is maintained that, the excisable goods
manufactured are likely to be adversely affected; and
(e) the factory is so designed, equipped or sited, as to
render difficult the supervision of the factory for excise
purposes. (2) Where the Licensing Authority revokes or suspends, or
directs the Commissioner General not to renew any licence
under this section, notice of that fact shall immediately be
given to the licensee by the Commissioner General. Power to revoke
licence

ew any licence
under this section, notice of that fact shall immediately be
given to the licensee by the Commissioner General. Power to revoke
licence

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198
13.–(1) Where any licence has been revoked or suspended or
has expired, the licensee shall-
(a) immediately cease to manufacture the excisable goods
referred to in the licence;
(b) immediately pay duty on the excisable goods
manufactured under such licence;
(c) not dispose of any materials in the factory to which
such licence relates, except in accordance with such
conditions as the Commissioner General may impose. (2) A person who contravenes this section or any conditions
imposed by the Commissioner General under this section,
commits an offence and on conviction shall be liable to fine
not exceeding ten thousand shillings or to imprisonment for
a term not exceeding three years or to both, and any plant,
excisable goods and materials in respect of which such offence
has been committed shall be liable to forfeiture.

hree years or to both, and any plant,
excisable goods and materials in respect of which such offence
has been committed shall be liable to forfeiture.

14.–(1) The Commissioner General may, for the purpose of
ensuring proper excise control, require a licensee to provide
and maintain, to the satisfaction of the Commissioner General
and at a rental to be approved by the Commissioner General
suitable housing accommodation for the officer assigned to the
duty of excise control of a factory. (2) The Commissioner General may, for the purpose of
ensuring proper excise control, require a licensee to provide
and maintain, to the satisfaction of the Commissioner General,
suitable office accommodation and equipment in a factory for
the officer assigned to the duty of excise control of such factory. (3) Every licensee shall provide and maintain at his
factory all such just scales and weights, lights, ladders, and
other equipment, as may be necessary in order to enable
the proper officer to take account of, or check by weight,
gauge or measure, all excisable goods or materials in such
factory. Effect of
revocation of
licence
Provisions of
facilities for
excise control

eight,
gauge or measure, all excisable goods or materials in such
factory. Effect of
revocation of
licence
Provisions of
facilities for
excise control

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(4) Where any licensee fails to comply to the satisfaction
of the Commissioner General with any requirement made
by the Commissioner General under subsections (1) or (2),
the Licensing Authority may revoke or suspend or direct
the Commissioner General not to renew, the licence of such
licensee. 15.–(1) Every licensee shall keep at his factory and in the
prescribed manner, all such records as may be required under
the provisions of the excise laws and, shall make in the records,
the prescribed entries relating to the manufacture, storage and
delivery, of excisable goods and materials and every such entry
shall be made legibly in ink and, subject to section 20, shall
not be altered in any manner other than by cancellation, by
drawing a single line in ink through the incorrect entry so as to
allow the original entry to remain legible or by amendment, by
drawing a single line through the incorrect entry and making
a correcting entry above the entry cancelled.

entry to remain legible or by amendment, by
drawing a single line through the incorrect entry and making
a correcting entry above the entry cancelled.

(2) Every licensee shall render, in the prescribed manner
and at the prescribed times, such returns as may be required in
accordance with the provisions of the excise laws. (3) All records required to be kept under the provisions of
the excise laws shall at all times be available for inspection by
the proper officer and such officer may take copies of any entry
in such records. (4) A licensee who contravenes subsection (1) commits an
offence. PART IV
DENATURING OF SPIRITS
16.–(1) A person shall not denature spirits for sale as denatured
spirits unless he is licensed by the Licensing Authority in
accordance with this Act. Licensee to keep
books
Licence required
to denature spirits
Ord. No. 5 of 1959
Acts Nos. 15 of 2003 s. 22
5 of 2020 s. 32

in
accordance with this Act. Licensee to keep
books
Licence required
to denature spirits
Ord. No. 5 of 1959
Acts Nos. 15 of 2003 s. 22
5 of 2020 s. 32

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200
(2) Spirits shall not be denatured for sale as denatured
spirits except in accordance with a formula prescribed by
regulations made under this Act for either methylated spirits
or specially denatured spirits. 17. Part III and sections 18 and 19 of this Act shall apply to the
denaturing of spirits as they do to the manufacture of excisable
goods:
Provided that, nothing in subsection (5) of section 10
shall preclude a distiller licensed to denature spirits, from
denaturing distillery spirits manufactured by him.

thing in subsection (5) of section 10
shall preclude a distiller licensed to denature spirits, from
denaturing distillery spirits manufactured by him.

PART V
CONTROL OF MANUFACTURE
Entry of Premises and Plant
18.–(1) Every licensee shall, before commencing manufacture,
make entry in the prescribed form and in the prescribed
manner of each building, room, place and item of plant, in
the factory which he proposes to use in the manufacture,
preparation for sale or storage, of materials or excisable goods
and, in each such entry, he shall specify the purpose for which
each such building, room, place or item of plant, is to be used
and, unless the Commissioner General otherwise allows, the
mark by which it is to be distinguished. (2) Where a licensee is a body corporate, entry shall be
made under the seal of the body corporate and the signature
of any principal officer authorised by the constitution of such
body corporate to authenticate such seal or, by any agent duly
authorised under such seal and signature. (3) The Commissioner General may, at any time by notice
in writing to the licensee, require new entry to be made by the
licensee within one month of the date of such notice and, as
from the expiration of such period, the existing entry shall be
deemed to be void and of no effect.

ithin one month of the date of such notice and, as
from the expiration of such period, the existing entry shall be
deemed to be void and of no effect.

Application
of Part III and
sections 18 and
19 to denaturing
of spirits
Ord. No. 5 of 1959
Act No. 5 of 2022 s. 33
Entry

Application
of Part III and
sections 18 and
19 to denaturing
of spirits
Ord. No. 5 of 1959
Act No. 5 of 2022 s. 33
Entry

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(4) A licensee shall not, in the course of the manufacture,
preparation for sale or storage, of any materials or excisable
goods-
(a) make use of any building, room, place or item of plant,
in relation to which entry is required under this section
unless there is in force in respect of the same, a valid
entry;
(b) make use of any such building, room, place or item of
plant, for any purpose other than that for which it was
entered; and
(c) effect, without the prior permission of the proper
officer, any alteration in shape, position or capacity, to
any such building, room, place or item of plant.

without the prior permission of the proper
officer, any alteration in shape, position or capacity, to
any such building, room, place or item of plant.

19.–(1) Unless the Commissioner General otherwise allows,
every licensee shall cause to be painted and maintained legibly
and in oil colours, on the outside of the door of every room and
on every item of plant required to be entered in accordance
with the provisions of this Act, the name of such room or item
of plant, according to the purpose for which it was entered and
where more than one such room or item of plant is to be used
for the same purpose, then each such room or item of plant, as
the case may be, shall in addition be marked with progressive
numbers. (2) A licensee who contravenes any of the provisions of this
section commits an offence. Provisions relating to Manufacture of Beer
20.–(1) The proper officer shall deliver a book in the prescribed
form, to be known as the brewing book, to every brewer and
each such brewer shall keep such book in the factory and make
available at all time for inspection by the proper officer who
may take copies of any entry in the brewing book. Rooms and plant
to be marked
Provisions
relating to
brewing book
Act No. 14 of 1969

oper officer who
may take copies of any entry in the brewing book. Rooms and plant
to be marked
Provisions
relating to
brewing book
Act No. 14 of 1969

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rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
202
(2) Every brewer shall-
(a) at least two hours before he commences to mash any
malt or corn, or to dissolve any sugar, enter in the
brewing book, the day and hour of the next brewing;
(b) at least two hours before the time entered for the
next brewing enter in the brewing book the separate
quantities of the malt, corn, sugar and other materials,
which he proposes to use in such next brewing;
(c) at least two hours before the time entered for the next
brewing, enter in the brewing book the time when all
the worts are to be drawn off the grains in the mash
tun; and
(d) within one hour of the worts being collected or, if they
are not collected before nine o’clock in the afternoon,
before nine o’clock in the forenoon of the following day,
enter in the brewing book the particulars of the quantity
and gravity of such worts and the description and
number of each vessel, into which the worts have been
collected and, where fermentation has commenced
in any worts before such entry of the quantity and
gravity has been made, the true original gravity before
fermentation shall be entered.

as commenced
in any worts before such entry of the quantity and
gravity has been made, the true original gravity before
fermentation shall be entered.

(3) Every brewer shall, when making any entry in accordance
with the provisions of subsection (2), enter the date and hour
on which such entry is made and, no entry in the brewing book
shall be cancelled, obliterated, or in any way altered. (4) A brewer who contravenes any of the provisions of this
section commits an offence and on conviction shall be liable to
a fine not exceeding ten thousand shillings or to imprisonment
for a term not exceeding three years or to both, and any
excisable goods and materials in respect of which such offence
has been committed shall be liable to forfeiture. 21. Every brewer shall, if so required by the proper officer, give
notice in writing containing the prescribed particulars to the
proper officer, at least forty-eight hours before the time when
the brewer proposes to make the next brewing. Notice of brewing
may be required

to the
proper officer, at least forty-eight hours before the time when
the brewer proposes to make the next brewing. Notice of brewing
may be required

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.203
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
22.–(1) All worts shall be removed successively and in
the customary order of brewing from the mash tun to the
underback, coppers, coolers and collecting and fermenting
vessels or if these are separate vessels, from the collecting
vessels within the premises where the brewing commenced. (2) A brewer who contravenes this section commits an
offence and any excisable goods and materials in respect of
which such offence has been committed, shall be liable to
forfeiture. 23.–(1) Before bottling, packing or removing any beer to any
other brewery or licensed premises, the brewer shall declare,
in such form as the proper officer may require, the original
gravity of that beer. (2) A brewer who makes a declaration under this section
knowing or having reason to believe the same to be false,
commits an offence. (3) In this section “original gravity” shall have the meaning
assigned to it under section 45(2).

to believe the same to be false,
commits an offence. (3) In this section “original gravity” shall have the meaning
assigned to it under section 45(2).

Provisions relating to the Manufacture of Spirits
24.–(1) Where the Licensing Authority-
(a) is satisfied that any process of manufacture carried on
by any person involving the manufacture of spirits, is
primarily directed to the production of an article other
than spirits; or
(b) sees fit, in the case of any person manufacturing spirits
by a process other than distillation of a fermented
liquor,
the Licensing Authority may direct that, subject to compliance
with such conditions as it may impose, such provisions of this
Act or of any regulations as may be specified in the direction,
shall not apply in the case of that person. (2) Where any person in whose case a direction has been
given by the Licensing Authority under this section, acts
in contravention of or, fails to comply with any conditions
Provisions
relating to
brewing
Act No. 14 of 1969
False declaration
of original gravity
of beer
Act No. 14 of 1969
Licensing
Authority may
direct Act and
Regulations not
to apply
Ord. No. 5 of 1959

69
False declaration
of original gravity
of beer
Act No. 14 of 1969
Licensing
Authority may
direct Act and
Regulations not
to apply
Ord. No. 5 of 1959

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204
imposed by the direction, such person commits an offence
and any plant, spirits and materials in respect of which such
offence has been committed, shall be liable to forfeiture. 25.–(1) A distiller may provide in association with his
distillery, a place of security known as a distiller’s warehouse
for the deposit of spirits manufactured at that distillery and,
if such place is approved by the Commissioner General and
it is included in the distiller’s entry of premises, the distiller
may deposit in such warehouse without payment of duty, any
spirits manufactured.

nd
it is included in the distiller’s entry of premises, the distiller
may deposit in such warehouse without payment of duty, any
spirits manufactured.

(2) A rectifier may provide within his factory premises,
a place of security known as a rectifier’s warehouse for the
deposit of spirits removed from a distillery or distiller’s
warehouse, for the purpose of rectification and compounding
by the rectifier at such factory and, if such place is approved by
the Commissioner General and it is included in the rectifier’s
entry of premises, the rectifier may deposit in such warehouse
without payment of duty any spirits so removed from a
distillery or distiller’s warehouse. (3) Where in the case of a distiller’s warehouse the place
of security provided is outside the distiller’s distillery, the
Commissioner General may attach to his approval such
conditions as he may see fit and, if those conditions are not
for the time being observed, that place shall be deemed not to
have been approved by the Commissioner General. (4) A distiller’s warehouse, wherever situated or, a rectifier’s
warehouse, shall, for the purpose of section 14, be deemed to
be part of the distiller’s distillery or the rectifier’s factory, as the
case may be.

’s
warehouse, shall, for the purpose of section 14, be deemed to
be part of the distiller’s distillery or the rectifier’s factory, as the
case may be.

26.–(1) Spirits shall not be delivered from a distillery or a
distiller’s warehouse, unless they have been warehoused for
a period of at least three years:
Provided that, this section shall not apply to-
(a) spirits delivered for rectification;
(b) spirits delivered for denaturing;
Distiller’s
and rectifier’s
warehouse
Ord. Nos. 5 of 1959
1 of 1961
Restriction
on delivery of
immature spirits
for home use
Ords. Nos. 5 of 1959;
1 of 1961;
15 of 1961;
Act No. 1 of 1965

Ord. Nos. 5 of 1959
1 of 1961
Restriction
on delivery of
immature spirits
for home use
Ords. Nos. 5 of 1959;
1 of 1961;
15 of 1961;
Act No. 1 of 1965

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(c) spirits delivered for exportation;
(d) spirits delivered without payment of duty under section
65;
(e) spirits distilled at a strength of not less than sixty
degrees over proof delivered to a wine manufacturer
for the fortification of wine; and
(f) spirits distilled at a strength of not less than sixty
degrees over proof delivered for compounding. (2) A person who delivers or procures or attempts to
procure the delivery of spirits in contravention of this section
commits an offence and any spirits the delivery of which has
been procured by such offence, shall be liable to forfeiture. 27.–(1) Except with the written permission of the
Commissioner General and subject to such conditions as he
may impose, a distiller rectifier or denaturer shall not carry
on within his factory any trade other than that of a distiller,
rectifier or denaturer, or carry on any other trade on any
premises communicating otherwise than by a public roadway
with his factory.

of a distiller,
rectifier or denaturer, or carry on any other trade on any
premises communicating otherwise than by a public roadway
with his factory.

(2) A person who contravenes this section or any conditions
imposed by the Commissioner General under subsection (1)
commits an offence. 28.–(1) Subject to this section, a person other than a distiller
or rectifier shall not keep or use a still. (2) The Commissioner General may permit, subject to such
conditions as he may impose, the keeping and use of a still by a
person other than a distiller or rectifier where the still is-
(a) kept by a person who makes or keeps stills solely for the
purpose of sale;
(b) kept or used for experimental, analytical or scientific
purposes; or
(c) kept or used for the manufacture of any article other
than spirits. Restriction on
other trades by
distiller, rectifier
or denaturer
Ord. No. 5 of 1959
Keeping or using
of still otherwise
than by distiller
or rectifier
prohibited
Ord. No. 5 of 1959

distiller, rectifier
or denaturer
Ord. No. 5 of 1959
Keeping or using
of still otherwise
than by distiller
or rectifier
prohibited
Ord. No. 5 of 1959

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206
(3) A person who, not being a distiller or rectifier or who is
not permitted by the Commissioner General, keeps or uses a
still commits an offence and on conviction shall be liable to a
fine of not exceeding ten thousand shillings or to imprisonment
for a term of not exceeding three years or to both, and the still
shall be liable to forfeiture. 29.–(1) Spirits which have been rectified or compounded by
a rectifier may be deposited in a bonded warehouse in such
quantities and under such conditions as the Commissioner
General may determine for exportation or for shipment for
use as stores for any aircraft or vessel. (2) No rectified or compounded spirits referred to in
subsection (1) may be delivered from a bounded warehouse
for home use, except save with the written permission of the
Commissioner General and subject to such conditions as he
may impose.

a bounded warehouse
for home use, except save with the written permission of the
Commissioner General and subject to such conditions as he
may impose.

Provisions relating to Manufacture of Excisable
Goods other than Beer and Spirits
30.–(1) All excisable goods, other than beer and spirits, shall,
after the process of manufacture has been completed, be
immediately removed to a room, which shall be known as
the stock room, of which entry has been made in accordance
with this Act, and such goods shall be kept in the stock room
until delivery is made in accordance with the provisions of the
excise laws. (2) The stock room shall not be used for any purpose other
than that of storing the excisable goods after they have been
manufactured. (3) All excisable goods in the stock room shall be stored in
such manner as to facilitate the taking of a full account of all
the goods. (4) A licensee who contravenes this section commits an
offence and any excisable goods in respect of which such
offence has been committed, shall be liable to forfeiture. Deposit of
rectified or
compounded
spirits in bonded
warehouse
Ord. No. 1 of 1961
Storage of
excisable goods
after manufacture
Ord. No. 5 of 1959

ure. Deposit of
rectified or
compounded
spirits in bonded
warehouse
Ord. No. 1 of 1961
Storage of
excisable goods
after manufacture
Ord. No. 5 of 1959

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
31.–(1) Every licensee, other than a brewer or distiller, shall
keep a stock book in the prescribed form and shall each
day enter in the stock book, the particulars of all excisable
goods received in and delivered from, the stock room and
such stock book shall at all time be available for inspection
by the proper officer who may take copies of any entry in
the stock book. (2) The licensee referred to in subsection (1), shall
transmit to the Commissioner General on or before the
twenty-first day of each month, a transcript in duplicate of
the stock book showing all transactions entered during the
previous month. (3) A licensee who contravenes this section commits an
offence, and any excisable goods in respect of which such
offence has been committed, shall be liable to forfeiture.

ntravenes this section commits an
offence, and any excisable goods in respect of which such
offence has been committed, shall be liable to forfeiture.

32.–(1) Where, upon the proper officer taking stock in the
factory of any licensee, other than a brewer, distiller, denature
or rectifier-
(a) such licensee fails to account to such proper officer
for any excisable goods manufactured by the
licensee, the duty on all such excisable goods shall
become due and notwithstanding section 53, be paid
immediately; and
(b) any excisable goods are found in excess of the quantity
entered in the stock books of the licensee such, goods
shall be liable to forfeiture. (2) Any licensee other than a brewer, distiller, denaturer or
rectifier-
(a) who fails to account to the proper officer for any
excisable goods manufactured by the licensee; or
(b) in whose factory any excisable goods are found in
excess of the quantity in the stock books,
unless the licensee explains such deficiency or excess, as the
case may be, to the satisfaction of the proper officer, commits
an offence. Stock book and
returns
Ord. No. 5 of 1959
Deficiency or
excess in stock of
licensee
Ords. Nos. 5 of 1959
1 of 1961

proper officer, commits
an offence. Stock book and
returns
Ord. No. 5 of 1959
Deficiency or
excess in stock of
licensee
Ords. Nos. 5 of 1959
1 of 1961

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208
33.–(1) Every tobacco licensee shall, if the Commissioner
General by notice in writing so requires, keep and enter in, an
operations account in the prescribed form, particulars of-
(a) all unmanufactured tobacco received at the factory for
manufacture; and
(b) all manufactured tobacco, cigarettes and cigars,
delivered to the stock room. (2) Every tobacco licensee shall, at the end of each month,
balance such operations account so as to show–
(a) the loss of weight in tobacco during the process of
manufacture; and
(b) an analysis of the weight of the various brands of
tobacco, cigarettes and cigars manufactured during
that month. (3) A tobacco licensee shall not, except with the permission
of the Commissioner General and subject to such conditions
as he may impose, sell or otherwise dispose of any tobacco
which is not liable to duty. (4) For the purposes of this section, the expression “tobacco
licensee” means any person licensed to manufacture tobacco,
cigarettes or cigars.

duty. (4) For the purposes of this section, the expression “tobacco
licensee” means any person licensed to manufacture tobacco,
cigarettes or cigars.

(5) A tobacco licensee who contravenes this section or
any condition imposed by the Commissioner General in
accordance with this section, commits an offence, and any
excisable goods and materials in respect of which such offence
has been committed, shall be liable to forfeiture. 34.–(1) Subject to such conditions and limitations as may be
prescribed, a wine manufacturer may mix in his factory, duty
free spirits with wine manufactured by him in a proportion
not exceeding ten litres of proof spirits to one hundred litres
of wine, so that the mixture shall not be raised to a greater
strength than fifty degrees of proof. (2) Subject to such conditions and limitations as may be
prescribed, a wine manufacturer may, during the process of
manufacture in his factory, mix with wine made by him, imported
wine on which the full duties of customs have been paid. Manufacture of
tobacco
Fortification and
mixing of wine
Ords. Nos. 15 of 1961
12 of 1969

rted
wine on which the full duties of customs have been paid. Manufacture of
tobacco
Fortification and
mixing of wine
Ords. Nos. 15 of 1961
12 of 1969

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
PART VI
PROVISIONS RELATING TO SECURITIES
35. The Commissioner General may require any person to
give security for the due compliance by that person with the
provisions of this Act and generally, for the protection of the
excise revenue and pending the giving of any such security,
the Commissioner General may refuse to issue any licence. 36.–(1) Where any security is required to be given under
this Act, such security may be given to the satisfaction of the
Commissioner General either-
(a) by bond in such sum and subject to such conditions
and with such sureties as the Commissioner General
may reasonably require; or
(b) by cash deposit; or
(c) partly by bond and partly by cash deposit. (2) Where any security is required to be given under this
Act for any particular purpose, such security may, with the
approval of the Commissioner General, be given to cover any
other transaction which the person giving such security may
enter into within such period as the Commissioner General
may approve.

given to cover any
other transaction which the person giving such security may
enter into within such period as the Commissioner General
may approve.

(3) All bonds required to be given under this Act shall be
framed that the person giving such bond and any surety to that
bond, is bound to the due performance of the conditions, be
discharged by the Commissioner General by that name for the
due performance of the conditions of such bond and, all such
bonds may, unless sooner discharged by the Commissioner
General on the expiration of three years from the date of the
bond, but without prejudice to the right of the Commissioner
General to require fresh security. (4) Where any bond given under this Act is discharged, the
Commissioner General shall cause such bond to be cancelled
and an endorsement to that effect to be made on that bond. Commissioner
General may
require security
General
provisions
relating to giving
of security
Act No. 1 of 1965

to that effect to be made on that bond. Commissioner
General may
require security
General
provisions
relating to giving
of security
Act No. 1 of 1965

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210
(5) All bonds given under this Act shall, notwithstanding
that any such bond or any surety to the bond is given by
any person under the age of twenty-one years, be valid and
enforceable as if it were given by a person of full age. 37.–(1) Without prejudice to any right of a surety to any bond
given under the provisions of this Act against the person for
whom he is a surety, a surety shall, for all the purposes of any
bond, be deemed to be the principal debtor and accordingly,
the surety shall not be discharged or his liability affected, by
the giving of time for payment or by the omission to enforce
the bond for any breach of any condition or by any other act
or omission which would not have discharged the bond if the
surety had been the principal debtor.

for any breach of any condition or by any other act
or omission which would not have discharged the bond if the
surety had been the principal debtor.

(2) Where any person being a surety-
(a) dies; or
(b) becomes a bankrupt or enters into any arrangement or
composition with, or for the benefit of, his creditors; or
(c) departs from the Partner States without leaving
sufficient property to satisfy the whole amount of the
bond,
the Commissioner General may require the person giving the
bond to enter into fresh security. 38.–(1) Where the conditions of any bond have not been
complied with, the Commissioner General may, in the name
of the Commissioner General take legal proceedings for the
enforcement of that bond. (2) Where any such proceedings are taken, production of
the bond shall, without further proof, entitle the Commissioner
General to judgment for the stated liability, unless any person
against whom such proceedings are taken, proves compliance
with all the conditions of the bond or that the bond or security
was not executed by that person or, that he has been released
from the provisions of the bond or security or, that he has
already made satisfaction for the full amount. Provisions
relating to
sureties
Enforcement of
bond
Act No. 1 of 1965

bond or security or, that he has
already made satisfaction for the full amount. Provisions
relating to
sureties
Enforcement of
bond
Act No. 1 of 1965

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.211
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
PART VII
DUTIES
Liability to Duty
39. Subject to the provisions of the Excise laws, duty shall be
paid by a licensee on excisable goods manufactured by the
licensee at the rates and in the circumstances specified in the
appropriate Partner State Legislation:
Provided that, where any excisable goods on which duty has
been paid are converted into any other excisable goods liable
to a higher rate of duty, whether specific or ad valorem, such
converted excisable goods shall only be liable to duty at a rate
equal to the difference between such higher rate of duty and
the duty originally paid thereon. 40.–(1) Where goods are transferred from one Partner State
to another Partner State, and the rates of excise duty in respect
of such class of goods in force in the two Partner States are
different, the amount of duty arising from such difference
shall be collected or refunded, as the case may be, and in such
manner as may be prescribed.

ifferent, the amount of duty arising from such difference
shall be collected or refunded, as the case may be, and in such
manner as may be prescribed.

(2) For the purposes of subsection (1), in any case where
goods are not liable to excise duty in one Partner State, there
shall be taken to be a nil rate of excise duty for such class of
goods in that Partner State. 41. Subject to the provisions of the excise laws, where any
remission, rebate or refund of duty has been granted in respect
of any excisable goods which have been exported or shipped
for use as stores for any aircraft or vessel and such excisable
goods are subsequently unloaded in the Partner States for
home consumption, such excisable goods shall be liable to
duty at the rate in force at the time of such unloading. 42.–(1) Subject to the provisions of the excise laws, where any
excisable goods in respect of which any remission, rebate or
refund of duty has been granted are subsequently disposed of
Rates of duties
specified in
Partner States
Legislation
Act No. 4 of 1970 Sch. Different rates
of excise duty on
transfer of goods
EAC L.N. 1/1967
Excisable goods
liable to duty on
re-importation
Excisable goods
granted remission
liable to duty on
disposal

uty on
transfer of goods
EAC L.N. 1/1967
Excisable goods
liable to duty on
re-importation
Excisable goods
granted remission
liable to duty on
disposal

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212
in any manner inconsistent with the purpose for which such
remission, rebate or refund was granted, unless the Authority
otherwise directs, such excisable goods shall be liable to the
duty which would have been paid if such remission, rebate or
refund had not been granted. (2) Where any person in possession of any excisable goods
in respect of which any remission, rebate or refund of duty
has been granted for any purpose, proposes to dispose of such
goods for any purpose inconsistent with the purpose for which
such remission, rebate or refund, was granted, such person
shall, unless the Authority otherwise directs, furnish the
Commissioner General with the particulars of such proposed
disposal and shall pay the duty on the excisable goods. (3) Where any excisable goods to which subsection (1) applies
are sold or otherwise disposed of without payment of the duty to
which they are liable, such goods shall be liable to forfeiture.

bsection (1) applies
are sold or otherwise disposed of without payment of the duty to
which they are liable, such goods shall be liable to forfeiture.

(4) A person who knowingly disposes of or knowingly
acquires any excisable goods to which subsection (1) applies
without the duty having been paid in accordance with the
provisions of this section, commits an offence. 43. No beer may be consumed on or removed from, a brewery
or licensed premises unless duty has been paid:
Provided that, the Commissioner General may either
specifically or generally permit-
(a) the removal of beer in bulk to another brewery or
licensed premises for the purpose of bottling or
packing; and
(b) the drawing of production samples of beer by the
brewer for analysis without payment of duty. 44. Where a brewer wishes to transfer beer in bulk to another
brewery or licensed premises for bottling or packing, the
Commissioner General may require the brewer to give security
for the transfer of such beer and pending the giving of such
security, the Commissioner General may refuse to permit such
transfer. Liability of beer
to excise duty
Act No. 14 of 1969
Transfer of beer
in bulk
Act No. 14 of 1969

mmissioner General may refuse to permit such
transfer. Liability of beer
to excise duty
Act No. 14 of 1969
Transfer of beer
in bulk
Act No. 14 of 1969

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.213
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Computation of Duty on Beer
45.–(1) Subject to the excise laws, duty on beer shall be paid
at the rate specified in the Excise Tariff Act of the appropriate
Partner State. (2) For the purposes of this Act-
(a) the expression “gravity” in relation to any liquid means
the ratio of the weight of a volume of the liquid to
the weight of an equal volume of distilled water, the
volume of each liquid being computed at sixty degrees
Fahrenheit and, where the gravity of any liquid is
expressed as a number of degrees, that number shall be
such ratio multiplied by one thousand; and
(b) the expression “original gravity” in relation to any
liquid means its gravity before fermentation. (3) The gravity of any liquid at any time shall be ascertained
by the use of a saccharometer of a type approved by the
Commissioner General.

entation. (3) The gravity of any liquid at any time shall be ascertained
by the use of a saccharometer of a type approved by the
Commissioner General.

(4) Where, for the purposes of this Act, it is necessary to
ascertain the original gravity of worts in which fermentation
has commenced, that gravity shall be ascertained in the
following manner-
(a) a sample shall be taken from any part of such worts
and a definite quantity of the sample by measure at
the temperature of sixty degrees Fahrenheit, shall be
distilled;
(b) the distillate and residue shall each be made up with
distilled water to the original measure of the quantity
before distillation and the gravity of each shall be
ascertained;
(c) the number of degrees by which the gravity of the
distillate is less than the gravity of distilled water, shall
be deemed the spirit indication of the distillate; and
(d) the degrees of original gravity standing opposite to
such spirit indication in the table set out in the Second
Schedule to this Act added to the gravity of the residue,
shall be deemed to be the original gravity of the worts. Basis for
computing duty
on beer

nd
Schedule to this Act added to the gravity of the residue,
shall be deemed to be the original gravity of the worts. Basis for
computing duty
on beer

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214
46. Where the original gravity of any worts in a collecting
or fermenting vessel is found by the proper officer to exceed
by five degrees or more the original gravity entered in the
brewing book by the brewer or the original gravity previously
ascertained by the proper officer in relation to such worts, such
worts shall be deemed to be the product of a fresh brewing and
shall be charged with duty accordingly. 47.–(1) The duty on beer shall become due and shall be charged
at the rate in force when it has been bottled or packed for sale
by the brewer:
Provided that, the Commissioner General may permit
the aggregate number of litres of beer bottled or packed by
a brewer in any one month to be totalled at the end of that
month as if such aggregate number of litres were the product
of one bottling or packing operation.

in any one month to be totalled at the end of that
month as if such aggregate number of litres were the product
of one bottling or packing operation.

(2) Subject to any remission or rebate which may be granted
in accordance with the excise laws, the brewer shall pay to the
Commissioner General on or before the fifteenth day of every
month an amount of duty calculated on the total quantity of
beer bottled or packed during the preceding month and any
payment so made shall be deducted from the amount of duty
due in the month next following the month in respect of which
the payment was made:
Provided that, the Commissioner General may permit the
payment of duty to be deferred to a date not later than the fifteenth
day of the month following that on which it becomes due. Computation of Duty on Spirits
48. The duty on spirits shall become due and shall be charged
at the rate in force when the spirits liable to such duty are
delivered from the distillery or the distiller’s warehouse and
such duty shall, subject to any remission or rebate which may
be granted in accordance with the provisions of the excise
laws, be paid by the distiller or secured to the satisfaction of
the proper officer, on its becoming due:
Provision for case
of excess gravity
in worts
Time for
determining
rate of duty and
payment
Act No.

action of
the proper officer, on its becoming due:
Provision for case
of excess gravity
in worts
Time for
determining
rate of duty and
payment
Act No.

14 of 1969
Time of delivery
determines rate
of duty
Ord. Nos. 5 of 1959
1 of 1961

14 of 1969
Time of delivery
determines rate
of duty
Ord. Nos. 5 of 1959
1 of 1961

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.215
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Provided that, where spirits are removed from a distillery
or distiller’s warehouse to a rectifier’s warehouse, the duty shall
become due and shall be charged at the rate in force when
the spirits liable to such duty are delivered from the rectifier’s
warehouse and such duty shall be paid by the rectifier, or
secured to the satisfaction of the proper officer, on its becoming
due. 49.–(1) In the case of a distillery where spirits are manufactured
by distillation of fermented liquor, the excise duty on spirits
shall, in addition to being charged on the spirits distilled, be
chargeable in respect of each distillation period in accordance
with the provisions of this section.

ion to being charged on the spirits distilled, be
chargeable in respect of each distillation period in accordance
with the provisions of this section.

(2) There shall be calculated the quantity of spirits at proof
capable of being produced from any wort and wash made at the
distillery on the assumption that from every one hundred litres
of wort and wash, one litre of spirits at proof will be produced
for every five degrees of attenuation, that is to say, for every five
degrees of difference between the highest gravity of the wort
and the lowest gravity of the wash before distillation and, in
such proportion, for any less number of litres of wort and wash
or any less number of degrees of attenuation. (3) The gravity of the wort or wash for the purposes of
subsection (2) shall be taken as that declared by the distiller:
Provided that, if either gravity is found by the proper officer
before distillation and the gravity so found is, in the case of
wort, higher or, in the case of wash, lower than that declared
by the distiller, the gravity to be taken shall be that found by
the proper officer. (4) There shall be ascertained the quantity computed at
proof of the spirits and feints produced at the distillery after
deducting the feints remaining at the end of the last preceding
distillation period.

proof of the spirits and feints produced at the distillery after
deducting the feints remaining at the end of the last preceding
distillation period.

(5) Where the quantity calculated under subsection (2) of
this section exceeds the quantity ascertained under subsection
(4), the excise duty on spirits shall be charged and become
payable immediately on that excess:
Duty on spirits
attenuation
charge
Ord. No. 5 of 1959
Act No. 12 of 1969

ty on spirits shall be charged and become
payable immediately on that excess:
Duty on spirits
attenuation
charge
Ord. No. 5 of 1959
Act No. 12 of 1969

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216
Provided that, the Commissioner General may make such
allowance as in his opinion is reasonable from any charge
under this section on proof to his satisfaction that the charge
arises wholly or in part on account of the removal of wash for
the separation of yeast. (6) In this section, the expression “distillation period”
means the period prescribed by regulations made under
section 124 for the purpose of taking account of feints and
spirits produced. 50.–(1) For the purpose of this Act the strength, weight or
volume of any spirits shall be ascertained in accordance with
the provisions of this section.

–(1) For the purpose of this Act the strength, weight or
volume of any spirits shall be ascertained in accordance with
the provisions of this section.

(2) Spirits shall be deemed to be at proof if the volume
of the ethyl alcohol contained in the spirits made up to the
volume of the spirits with distilled water, has a weight equal to
that of twelve thirteenths of a volume of distilled water equal
to that of twelve thirteenths of a volume of distilled water equal
to the volume of the spirits, the volume of each liquid being
computed at fifty-one degrees Fahrenheit.

irteenths of a volume of distilled water equal
to the volume of the spirits, the volume of each liquid being
computed at fifty-one degrees Fahrenheit.

(3) The expressions “degree of proof ”, “degree over proof ”
and “degree under proof ”, shall be construed by reference to a
scale on which one hundred degrees denotes the strength of
spirits at proof, and–
(a) one hundred and one degrees or one degree over proof,
denotes the strength of spirits which would be at proof
if there were added such quantity of distilled water as
would increase by one percent the volume of the spirits
computed at fifty degrees Fahrenheit;
(b) ninety-nine degrees or one degree under proof, denotes
the strength of spirits which would be at proof, if there
were removed from the spirits such quantity of distilled
water as would reduce by one percent the volume of
the spirits computed at fifty degrees Fahrenheit, and in
such proportion for any other number of degrees. Ascertainment of
strength, weight
and volume of
spirits
Ord. No. 5 of 1959
Act No. 1 of 1965

, and in
such proportion for any other number of degrees. Ascertainment of
strength, weight
and volume of
spirits
Ord. No. 5 of 1959
Act No. 1 of 1965

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.217
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(4) The equivalent at proof of any spirits not at proof shall
for the purposes of this Act, be deemed to be their volume-
(a) multiplied by the number of degrees of proof
representing their strength; and
(b) divided by one hundred. (5) The Authority may make regulations prescribing the
means to be used for ascertaining for any purpose the strength,
weight or volume of spirits and, any such regulations may
provide that in ascertaining for any purpose the strength of
any spirits or any substance contained in any spirits which is
not ethyl alcohol or distilled water, may be treated as if it were
and different regulations may be made for different purposes. (6) This section shall apply to denatured spirits, enguli and
to any fermented liquor as it applies to spirits.

ns may be made for different purposes. (6) This section shall apply to denatured spirits, enguli and
to any fermented liquor as it applies to spirits.

51.–(1) Where at any time when an account is taken by a
proper officer and a balance struck of the spirits in the stock
of a distiller including stocks in the distiller’s warehouse or in
the stock of a rectifier or denaturer or in the stock of a person
obtaining spirits in respect of which duty has been remitted
for a particular purpose, any spirits in excess of what should
be in stock, is found, the distiller, or rectifier, denaturer or
such other person commits an offence and shall be liable to
a fine equal to double the duty on a quantity of spirits equal
to the excess of spirits and the excess of spirits shall be liable
to forfeiture:
Provided that, the Commissioner General may restore any
forfeited spirits to the distiller, rectifier, denaturer of spirits or
the other person, in any case where the excess is accounted for
to the satisfaction of the Commissioner General.

r, rectifier, denaturer of spirits or
the other person, in any case where the excess is accounted for
to the satisfaction of the Commissioner General.

(2) Where at any time when an account is taken and a balance
struck in accordance with subsection (1), any deficiency in the
spirits which should be in stock is found and which cannot be
accounted for to the satisfaction of the Commissioner General,
the distiller, rectifier denaturer or that other person, commits
an offence and shall be liable to a fine equal to double the duty
Penalty for excess
or deficiency in
stocks of spirits
Ords Nos. 5 of 1959
15 of 1961

an offence and shall be liable to a fine equal to double the duty
Penalty for excess
or deficiency in
stocks of spirits
Ords Nos. 5 of 1959
15 of 1961

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218
on a quantity of spirits equal to the deficiency and duty on
such a quantity shall become due and shall, notwithstanding
section 48, be paid immediately:
Provided that, the Commissioner General may make such
an allowance for losses in manufacture or in transit as he may
consider reasonable. 52.–(1) Where compounded spirits have been deposited
in a bonded warehouse, the amount of any refund of duty
payable on such deposit, shall be calculated by reference to
the quantity of such spirits computed at proof and shall be an
amount equal to the duty at the appropriate rate chargeable
on a like quantity of spirits, at the time when duty was paid or
secured on the spirits from which such compounded spirits
were compounded. (2) Compounded spirits warehoused under section 29,
shall upon delivery from bonded warehouse for home use, be
chargeable with excise duty at the rate in force at the time of
such delivery. Computation of Duty on Excisable Goods
other than Beer and Spirits
53.

chargeable with excise duty at the rate in force at the time of
such delivery. Computation of Duty on Excisable Goods
other than Beer and Spirits
53.

The duty on excisable goods, other than beer and spirits,
shall become due and shall be charged at the rate in force when
the goods liable to such duty are delivered from the stock room
of the licensee; and such duty shall, subject to any remission or
rebate which may be granted in accordance with the provisions
of the excise laws, be paid by the licensee on its becoming due:
Provided that, the Commissioner General may permit the
payment to be deferred to a date not later than the twenty-first
day of the month following that on which it becomes due. 54. When ascertaining the weight of cigarettes for the purpose
of computing the duty, there shall be deducted from the gross
weight such amount in respect of the paper and materials
other than tobacco, used in the manufacture of cigarettes, as
the Commissioner General may authorise. Duty on
compounded
spirits in bonded
warehouse
Ord. No. 1 of 1961
Time of delivery
determines rate
of duty
Ord. No. 5 of 1959
Allowance in
determining
weight of
cigarettes

irits in bonded
warehouse
Ord. No. 1 of 1961
Time of delivery
determines rate
of duty
Ord. No. 5 of 1959
Allowance in
determining
weight of
cigarettes

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.219
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
55.–(1) In the case of wine fortified in accordance with
subsection (1) of section 34 duty shall be charged at the rate
appropriate to wine on the gross quantity of the mixture
delivered from the stock room. (2) When ascertaining the quantity of wine with which
imported wine has been mixed in accordance with subsection
(2) of section 34 for the purpose of computing the duty there
shall be deducted from the gross quantity of the mixture an
amount equivalent to the quantity of the duty paid on imported
wine used in the mixture. Payment of Duty
56. [Repealed by Act No.10 of 2015 s.168]. 57.–(1) Where any amount of tax, including penalties
imposed under this Act, remains unpaid after the due date
prescribed under this Act or its regulation, interest at the
rate prescribed in subsection (2) shall be payable to the
Commissioner General on the amount for the time being due
and unpaid.

ation, interest at the
rate prescribed in subsection (2) shall be payable to the
Commissioner General on the amount for the time being due
and unpaid.

(2) The rate of interest chargeable under subsection (1) shall
be the commercial bank lending rate of the Bank of Tanzania
discount rate at the start of the year and a further five percent
per annum. (3) The interest payable under this section shall, while
remain unpaid, attract interest as if it is part of the unpaid
tax. (4) Interest payable under this section shall be compounded
at the end of each prescribed period, accounting period or part
of such period of the taxable person during which the tax and
any interest due remain unpaid unless the Minister prescribed
otherwise. (5) The Commissioner may remit in whole or in part any
interest charged under subsection (2) where the person liable
for the interest shows good cause. Ascertainment of
duty where wine
fortified or mixed
Ord. No. 15 of 1961
Repealed
Interest on
overdue tax and
payment
Act No. 5 of 2011 s. 6

ood cause. Ascertainment of
duty where wine
fortified or mixed
Ord. No. 15 of 1961
Repealed
Interest on
overdue tax and
payment
Act No. 5 of 2011 s. 6

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220
(6) Where any tax is due to be repaid to a taxable person
by the Commissioner General under this Act remains
un-refunded after the due date, the Commissioner General
shall pay interest to the taxable person at the commercial bank
lending rate of the Bank of Tanzania. [s. 56A]
58.–59. [Repealed by Act No.10 of 2015s.168]. [ss. 57–58]
60. Where any duty is imposed or any remission or rebate is
allowed under the provisions of the excise laws on any excisable
goods according to any specified weight, measure, number or
quantity, such duty, remission or rebate, shall be deemed to
apply in the same proportion to any greater or less weight,
measure, number or quantity, as the case may be, unless
specific provision is made to the contrary in any excise law:
Provided that, in computing the duty imposed on or any
remission or rebate allowable on, any beer, fractions of a litre
shall be disregarded. [s.

law:
Provided that, in computing the duty imposed on or any
remission or rebate allowable on, any beer, fractions of a litre
shall be disregarded. [s.

59]
Remission, Rebate and Refund
61.–(1) Subject to the provisions of the excise laws, the proper
officer may remit any duty payable in respect of any excisable
goods where he is satisfied-
(a) that any person, in accordance with the provisions of
such laws, entitled to such remission;
(b) that any such goods were destroyed by accidental fire
or other unavoidable cause, while in any building,
room or place, which has been entered in accordance
with this Act and which is in the factory in which the
goods were manufactured;
(c) that such goods have, with the prior permission of the
Commissioner General, been destroyed by the licensee
under the supervision of a proper officer prior to their
Repealed
Duties to apply
proportionately
Remission

er General, been destroyed by the licensee
under the supervision of a proper officer prior to their
Repealed
Duties to apply
proportionately
Remission

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.221
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
leaving any building, room or place, which has been
entered in accordance with this Act and which is in the
factory in which the goods were manufactured;
(d) that such goods were duly exported or shipped for use
as stores for any aircraft or vessel:
Provided that, such remission shall be granted only to the
licensee and shall not be granted-
(i) where such goods are exported or shipped in any
vessel of less than ten tons register;
(ii) where the amount of the duty on such goods is
less than forty shillings; or
(iii) unless previous notice of such exportation or
shipment is given to the proper officer and such
goods are produced for examination by the proper
officer at the port or place of exportation. (2) Remission of any duty shall not be granted unless the
person claiming such remission presents such claim in the
prescribed manner, within a period of twelve months from the
date when such duty becomes due. [s.

n claiming such remission presents such claim in the
prescribed manner, within a period of twelve months from the
date when such duty becomes due. [s.

60]
62.–(1) Subject to the provisions of the excise laws, the proper
officer may grant a rebate of any duty payable in respect of
any excisable goods, where he is satisfied that any person is, in
accordance with the provisions of such laws, entitled to such
rebate. (2) Rebate of any duty shall not be granted unless the person
claiming such rebate presents such claim in the prescribed
manner, within a period of twelve months from the date when
such duty becomes due. [s. 61]
63.–(1) Subject to the provisions of the excise laws, the proper
officer may grant a refund of any duty which he is satisfied-
(a) has been paid in error;
Rebate
Refund

the provisions of the excise laws, the proper
officer may grant a refund of any duty which he is satisfied-
(a) has been paid in error;
Rebate
Refund

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222
(b) has been paid in respect of any excisable goods in
relation to which, had such duty not been paid, a
remission or rebate would have been granted in
accordance with this Act. (2) Refund of any duty shall not be granted unless the person
claiming such refund, presents such claim in the prescribed
manner within a period of twelve months from the date when
such duty was paid. [s. 62]
64. Subject to the provisions of the excise laws, the proper officer
may remit or refund any duty which is payable or has been paid
on any spirits, which are delivered for denaturing in accordance
with this Act or on any compounded spirits deposited in a bonded
warehouse for exportation or shipment for use as stores for any
aircraft or vessel, in accordance with this Act. [s. 63]
65. Subject to the provisions of the Excise laws, the
Commissioner General may remit the duty on any spirits
delivered in circumstances in which the remission may be
granted under any of the laws of the Partner States. [s.

al may remit the duty on any spirits
delivered in circumstances in which the remission may be
granted under any of the laws of the Partner States. [s.

64]
66.–(1) Subject to the provisions of the excise laws, the proper
officer may grant a remission or rebate of any duty payable on
or a refund of any duty paid on any beer which he is satisfied-
(a) has become spoilt or unfit for use by reason of any
accident; or
(b) has been returned to the brewer as being spoilt or unfit
for use. (2) No claim under this section for any remission, rebate or
refund, of any duty, as the case may be, shall be granted-
(a) in respect of any quantity of beer of less than one
hundred and fifty litres but separate quantities of beer
may be aggregated in one claim so as to total such
quantity of one hundred and fifty litres;
Remission or
refund of duty on
spirits delivered
for denaturing
Ord. Nos. 5 of 1959
1 of 1961
Remission of duty
in accordance
with tax laws of
Partner States
Ord. No. 5 of 1959
Special provisions
relating to spoilt
beer
Act No. 12 of 1969

1961
Remission of duty
in accordance
with tax laws of
Partner States
Ord. No. 5 of 1959
Special provisions
relating to spoilt
beer
Act No. 12 of 1969

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.223
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(b) unless the brewer presents such claim in the prescribed
manner within a period of eight months from the date
when such duty became due; and
(c) unless the beer in respect of which such claim is made
is destroyed or otherwise disposed of in such manner
as the Commissioner General may think fit. [s. 65]
Disputes
67. [Repealed by Act No.10 of 2015 s.168]. [s. 66]
PART VIII
EXCISE AGENTS
68.–(1) Where under the provisions of the excise laws any
licensee is required or authorised to perform any act, such act
may be performed on his behalf by an authorised agent. (2) A person shall not be the duly authorised agent of any
licensee unless-
(a) such person is exclusively in the employment of the
licensee; or
(b) such person in an excise agent duly licensed as such
in accordance with any regulations, and, in either case,
such person is authorised in writing by the licensee,
either generally or in relation to any particular act, to
perform the act on behalf of the licensee.

person is authorised in writing by the licensee,
either generally or in relation to any particular act, to
perform the act on behalf of the licensee.

(3) The proper officer may require from any person
purporting to be the duly authorised agent of any licensee,
the production of the written authority and in default of the
production of such authority, the proper officer may refuse to
recognise such person as a duly authorised agent. [s. 67]
69. Any duly authorised agent who performs any act on behalf
of a licensee shall, for the purposes of this Act, be deemed to
be the licensee, and shall, accordingly, be personally liable for
Repealed
Authority of
agent
Liability of duly
authorised agent

his Act, be deemed to
be the licensee, and shall, accordingly, be personally liable for
Repealed
Authority of
agent
Liability of duly
authorised agent

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224
the payment of any duties due in respect of excisable goods
manufactured by such licensee and for the performance of all
acts which such licensee is required to perform under this Act:
Provided that, nothing in this section shall relieve the
licensee from any such liability. [s. 68]
70.–(1) Any licensee who authorises any agent to act for
him for any of the purposes of this Act shall be liable for the
acts and declarations of such duly authorised agent and may,
accordingly, be prosecuted for any offence committed by such
agent in relation to any such goods as if such licensee had
himself committed the offence:
Provided that, a licensee shall not be sentenced to
imprisonment for any offence committed by his duly
authorised agent, unless such licensee actually consented to
the commission of the offence. (2) Nothing in this section shall relieve the duly authorised
agent from any liability to prosecution in respect of any such
offence. [s.

the offence. (2) Nothing in this section shall relieve the duly authorised
agent from any liability to prosecution in respect of any such
offence. [s.

69]
PART IX
PREVENTION OF EVASION
Powers of Officers
71.–(1) Any officer while on duty may enter upon, patrol and
pass freely along any premises other than a dwelling-house or
any building. (2) Any officer in charge of any aircraft, vessel or vehicle,
employed in the prevention of evasion of the provisions of the
excise laws, may take such aircraft, vessel or vehicle to such
place as the officer may consider most convenient for that
purpose, and may keep such aircraft, vessel or vehicle for such
time as he may consider necessary for that purpose. Liability of
licensee for acts
of duly authorised
agent
Power to patrol
freely and moor
vessels

ch
time as he may consider necessary for that purpose. Liability of
licensee for acts
of duly authorised
agent
Power to patrol
freely and moor
vessels

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.225
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(3) An officer shall not be liable to any legal proceedings for
any action taken in good faith in accordance with this section. [s. 70]
72.–(1) An officer may, in the course of his duty, enter by day
or night upon any premises which have been entered or are
required to be entered under the excise laws, or any other
premises owned or used for the purpose of his trade by any
person to whom a licence has been granted under the excise
laws, and make such examination and enquiry as he may
consider necessary and for the purpose of such entry, such
officer may require the assistance of, and take with him, any
other officer or a police officer.

der necessary and for the purpose of such entry, such
officer may require the assistance of, and take with him, any
other officer or a police officer.

(2) Where an officer enters upon any such premises in
accordance with this section the officer may-
(a) require the licensee to produce, either immediately or
at a time to be fixed by such officer, the licence of the
licensee or any book, document or thing, which such
licensee is required, under the provisions of the excise
laws, to keep in his factory or which relates to any
excisable goods or materials;
(b) examine and take copies of any such book or document;
(c) seize and detain any such book, document or thing, if,
in his opinion, it may afford evidence of the commission
of any offence under this Act;
(d) require such licensee or any person employed by the
licencee to answer questions relating to any such book,
document or thing or to any entry in such book or
document or to any excisable goods or materials in
such factory;
(e) require any container, envelope or other receptacle, in
any such premises to be opened;
(f) at the risk and expense of the licensee, open and examine
any package, or any excisable goods or materials, in any
such premises;
Power to enter
and examine
factory
Ord. No. 5 of 1959
Act No. 14 of 2009 s. 7

any package, or any excisable goods or materials, in any
such premises;
Power to enter
and examine
factory
Ord. No. 5 of 1959
Act No. 14 of 2009 s. 7

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226
(g) take and retain without payment such reasonable
samples of any excisable goods or materials as he may
think necessary for the performance of his duties. (3) Any officer acting under this section who is unable to
obtain free access to any premises or to any receptacle may
enter such premises or open such receptacle, in such manner,
if necessary by force, as he may think necessary. (4) Where on the entry upon any premises under this section,
any excisable goods, materials or plant, are found in relation
to which any offence under this Act has been committed, such
excisable goods, materials and plant, shall be liable to forfeiture. (5) An officer shall not be liable to any legal proceedings for
any action taken in good faith in accordance with this section. (6) A court or any quasi judicial body shall accept a copy of
the authorised record under subsection (2) as an evidence of
the nature and contents thereof even if such record is kept in
electronic form. [s.

py of
the authorised record under subsection (2) as an evidence of
the nature and contents thereof even if such record is kept in
electronic form. [s.

71]
73.–(1) An officer may, in the course of his duty, lock up, seal,
mark or otherwise secure–
(a) any building, room, place, receptacle or item of plant,
in any factory;
(b) any excisable goods or materials in any factory. (2) Any person who, except by authority, opens, breaks,
alters or in any way interferes with, any lock, seal, mark or other
fastening, placed by an officer in accordance with the provisions
of this section on any building, room, place, receptacle, item of
plant, excisable goods or materials, commits an offence. [s. 72]
74.–77. [Repealed by Act No.10 of 2015 s.168]. [ss. 73–76]
78. In any proceedings for a breach of this Act, the onus of
proving that-
(a) the place of manufacture of any excisable goods;
Power to seal
buildings
Repealed
Proof of
proceedings
Act No. 10 of 2015 s. 169

of
proving that-
(a) the place of manufacture of any excisable goods;
Power to seal
buildings
Repealed
Proof of
proceedings
Act No. 10 of 2015 s. 169

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.227
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(b) any spirits in respect of which duty has been remitted
for a particular purpose, have been used for that
purpose;
(c) the lawful manufacture, removal, conveyance or
exportation of any excisable goods;
(d) any materials or plant have been unlawfully seized; and
(e) a certificate of an analyst or chemist in the employment
of the United Republic is inaccurate in any respect, is
on the person against whom proceedings have been
commenced or person claiming for goods or things
which were seized. [s. 76A]
79.–81. [Repealed by Act No.10 of 2015 s.168]. [ss.77-79]
Offences
82. [Repealed by Act No.10 of 2015 s.168]. [s.

r things
which were seized. [s. 76A]
79.–81. [Repealed by Act No.10 of 2015 s.168]. [ss.77-79]
Offences
82. [Repealed by Act No.10 of 2015 s.168]. [s.

80]
83.–(1) Any person who-
(a) conceals in or, without the consent of the proper officer,
removes from, a distillery any wort, wash, low wines,
feints, enguli or spirits; or
(b) knowingly buys or receives any wort, wash, low wines,
feints, enguli or spirits, so concealed or removed; or
(c) knowingly buys or receives or has in his possession, any
spirits which have been removed from the place where
they ought to have been charged with duty before the
duty payable has been charged and paid or secured, not
being spirits which have been condemned; or
(d) without proper authority has in his possession any low
wines, enguli or feints;
(e) without proper authority has in his possession any wort
or wash fit for distillation; or
Repealed
Repealed
Offences in
connection with
spirits
Ord. Nos. 5 of 1959
15 of 1961

y has in his possession any wort
or wash fit for distillation; or
Repealed
Repealed
Offences in
connection with
spirits
Ord. Nos. 5 of 1959
15 of 1961

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228
(f) having obtained any spirits in respect of which duty has
been remitted for a particular purpose, fails to comply
with any conditions imposed by the Commissioner
General concerning the use of such spirits or uses such
spirits for a different purpose without the approval in
writing of the proper officer,
commits an offence and on conviction shall be liable to a fine
not exceeding ten thousand shillings or to imprisonment for
a term not exceeding three years or to both. (2) All spirits and all stills, vessels, utensils, worts, wash,
enguli and other materials for manufacturing spirits-
(a) found in the possession of any person who commits an
offence under subsection (1); or
(b) found on any premises on which such an offence has
been committed,
shall be liable to forfeiture.

who commits an
offence under subsection (1); or
(b) found on any premises on which such an offence has
been committed,
shall be liable to forfeiture.

(3) Notwithstanding any other provisions of this Act
relating to goods seized as liable to forfeiture, any officer by
whom a thing is seized as liable to forfeiture under subsection
(2), may at his discretion spill, break up or otherwise destroy
that thing. [s. 81]
84.–92. [Repealed by. Act No.10 of 2015 s.168]. [ss. 82–90]
PART X
PENALTIES, FORFEITURES AND SEIZURES
93.–(1) A person commits an offence under this Act for which
no specific penalty is provided, shall be liable to a fine not
exceeding two thousand shillings. (2) Where upon conviction for any offence under this Act,
any person becomes liable to a fine not exceeding a specified
amount, the court may impose a fine not exceeding three
time the value of any excisable goods in respect of which such
Repealed
General penalty

cified
amount, the court may impose a fine not exceeding three
time the value of any excisable goods in respect of which such
Repealed
General penalty

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.229
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
offence was committed or such specified amount, whichever
is the greater; and for the purpose of determining the value of
any such goods-
(a) the Commissioner General shall cause such goods to
be appraised by the proper officer;
(b) the proper officer shall appraise such goods according
to the rate and price for which goods of the like kind but
of the best quality upon which duties have been paid
were sold at or about the time of the offence and no
regard shall be had to any damage or injury sustained
by such goods;
(c) a certificate of such appraised value given under the
hand of the Commissioner General shall be prima facie
evidence of the value of such goods. [s. 91]
94.–(1) Any vessel of less than two hundred and fifty tons
register and any vehicle, animal or other thing used in the
conveyance of any excisable goods, materials or plant liable to
forfeiture under this Act, shall itself be liable to forfeiture.

her thing used in the
conveyance of any excisable goods, materials or plant liable to
forfeiture under this Act, shall itself be liable to forfeiture.

(2) Any aircraft or vessel of two hundred and fifty tons
register or more, made use of in the conveyance of any excisable
goods, materials or plant liable to forfeiture under this Act
shall not itself be liable to forfeiture but the master of any such
aircraft or vessel shall commit an offence and on conviction
shall be liable to a fine not exceeding one hundred thousand
shillings and such aircraft or vessel may be seized and detained
until the fine is paid or security for the fine is given. (3) Where any vessel, vehicle, animal or other thing is liable
to forfeiture under this Act, the tackle, apparel, furniture, and
all other gear, used in connection with it shall also be liable to
forfeiture. [s. 92]
Vessels liable to
forfeiture

he tackle, apparel, furniture, and
all other gear, used in connection with it shall also be liable to
forfeiture. [s. 92]
Vessels liable to
forfeiture

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230
95.–(1) Any officer or any police officer, may seize any vessel,
vehicle, excisable goods, materials, plant, animals or other
thing liable to forfeiture under this Act or which the officer
or police officer has reasonable grounds to believe is liable
to such forfeiture and such vessel, vehicle, goods, materials,
plant, animal or other thing may be seized whether or not any
prosecution for any offence under this Act which rendered
such vessel, vehicle, goods, materials, plant, animal or other
thing liable to forfeiture, has been or will be taken. (2) Any vessel, vehicle, excisable goods, materials, plant,
animal or other thing seized under the provisions of this
section and any aircraft, vessel or other thing which may be
seized and detained under this Act, shall be taken to an office
of the Excise, police station or to such other place of security
as the proper officer may consider appropriate.

this Act, shall be taken to an office
of the Excise, police station or to such other place of security
as the proper officer may consider appropriate.

(3) Where any excisable goods, materials or plant are liable
to forfeiture under this Act, the package in which such goods,
materials or plant are, and all the contents of such package,
shall be liable to forfeiture. (4) Subject to the approval of the Authority, which
approval may be given either generally or in any specific
case, the Commissioner General may, at any time prior to the
commencement of any proceedings under this Act in relation
to any aircraft, vessel, vehicle, excisable goods, materials, plant,
animal or other thing which has been seized under this Act,
release any such aircraft, vessel, vehicle, goods, materials, plant,
animal or other thing to the person from whom it was seized. [s. 93]
96.–(1) Where anything has been seized under this Act, unless
such thing was seized in the presence of the owner or, in the
case of any aircraft or vessel, of the master, the officer effecting
the seizure shall, within one month of such seizure, give notice
in writing of such seizure and of the reasons, to the owner or,
in the case of any aircraft or vessel, to the master:
Power to seize
goods liable to
forfeiture
Act No. 3 of 1963;
L.N. 84 of 961
Procedure on
seizure

in the case of any aircraft or vessel, to the master:
Power to seize
goods liable to
forfeiture
Act No. 3 of 1963;
L.N. 84 of 961
Procedure on
seizure

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.231
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

ts reserved. No part of this book may be reproduced or distributed without permission of OAG.231
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
Provided that-
(a) no such notice of seizure shall be given in any case where
any person has, within a period of one month, been
prosecuted for the offence by reason of which such thing
has been seized or the offence has been compounded
under the Tax Administration Act and if, after any such
notice has been given but before condemnation of such
thing in accordance with this Act-
(i) any such prosecution is brought, such thing shall
be dealt with in accordance with section 97 as if
no such notice had been given;
(ii) the offence is compounded, such thing shall be dealt
with in accordance with the Tax Administration
Act as if no such notice had been given;
(b) where any such thing has been seized in the presence
of any person coming within the definition of owner
for the purposes of this Act, it shall not be necessary
for the officer effecting the seizure to give notice to any
other person coming within such definition;
(c) a notice given to any person coming within such
definition of owner shall be deemed to be notice to all
other persons coming within such definition;
(d) where no person coming within such definition of
owner is known, it shall not be necessary for the officer
effecting the seizure to give notice to any person.

person coming within such definition of
owner is known, it shall not be necessary for the officer
effecting the seizure to give notice to any person.

(2) Where any articles of a perishable nature or any animals
are seized, the Commissioner General may direct that such
articles or animals shall be sold either by public auction or
by private treaty, and that the proceeds of such sale shall be
retained and dealt with as if they were such articles or animals. (3) Where anything liable to forfeiture under this Act has
been seized then-
(a) if any person is being prosecuted for the offence by
reason of which such thing was seized, such thing shall
be detained until the determination of such prosecution
and shall be dealt with in accordance with section 97; or
Cap. 438

as seized, such thing shall
be detained until the determination of such prosecution
and shall be dealt with in accordance with section 97; or
Cap. 438

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232
(b) in any other case, such thing shall be detained until one
month after the date of the seizure or after the date of
any notice given under subsection (1), as the case may
be and if no claim is made as provided in subsection
(4), such thing shall be deemed to be condemned. (4) Where anything liable to forfeiture under this Act has
been seized, then, subject to proviso (a) to subsection (1) and
subject to paragraph (a) of subsection (3), the owner may,
within one month of the date of the seizure or the date of any
notice given under subsection (1), as the case may be, by notice
in writing to the Commissioner General, claim such thing.

seizure or the date of any
notice given under subsection (1), as the case may be, by notice
in writing to the Commissioner General, claim such thing.

(5) Where any notice of claim has been given in accordance
with subsection (4), the thing seized shall be detained by the
Commissioner General to be dealt with in accordance with
this Act:
Provided that, the Commissioner General may permit such
thing to be delivered to the person making such claim, in
this Part referred to as the claimant, subject to such claimant
giving security for the payment of the value of that thing, as
determined by the Commissioner General, in the event of its
condemnation. [s. 94]
97.–(1) Where any person is prosecuted for an offence under
this Act and anything is liable to forfeiture by reason of the
commission of such offence, the conviction of such person
for such offence shall, without further order, have effect as the
condemnation of such thing. (2) Where any person is prosecuted for an offence under
this Act and anything is liable to forfeiture by reason of the
commission of such offence, upon the acquittal of such person,
the court may order such thing either-
(a) to be released to the person from whom it was seized or
to the owner; or
(b) to be condemned. [s. 95]
Effect of
conviction on
things liable to
forfeiture

be released to the person from whom it was seized or
to the owner; or
(b) to be condemned. [s. 95]
Effect of
conviction on
things liable to
forfeiture

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THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
98.–(1) Where any notice of claim has been given to the
Commissioner General in accordance with section 96, the
Commissioner General may, within a period of two months
from the receipt of such claim, either-
(a) by notice in writing to the claimant, require the claimant
to institute proceedings against the Commissioner
General by name of the Commissioner General for the
recovery of such thing, within two months of the date
of such notice; or
(b) himself institute proceedings for the condemnation of
such thing. (2) Where the Commissioner General fails within a period
of two months either to require the claimant or himself to
institute proceedings in accordance with subsection (1), such
thing shall be released to the claimant.

hs either to require the claimant or himself to
institute proceedings in accordance with subsection (1), such
thing shall be released to the claimant.

(3) Where the Commissioner General has, in accordance
with subsection (1), required the claimant to institute
proceedings and the claimant has failed to do so, upon the
expiration of such period, such thing shall be condemned
and forfeited and may be sold or otherwise disposed of as the
Commissioner General may direct. (4) Where any proceedings have been instituted in
accordance with this section-
(a) if the court is satisfied that such thing was liable to
forfeiture under this Act, such thing shall be forfeited;
and
(b) if the court is not so satisfied, such thing shall be
released to the claimant:
Provided that, the court shall not release such thing to the
claimant unless the court is satisfied that the claimant is the
owner or, by reason of any interest in that thing, the claimant
is entitled to the possession; and if the court is not so satisfied,
such thing shall be condemned as if no claim had been made. [s. 96]
Procedure after
notice of claim

possession; and if the court is not so satisfied,
such thing shall be condemned as if no claim had been made. [s. 96]
Procedure after
notice of claim

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234
99.–(1) Where anything has been seized under this Act as
being liable to forfeiture, the condemnation of such thing shall
in no way be affected by the fact that any owner of such thing
was in no way concerned with the act which rendered such
thing liable to forfeiture. (2) Where anything is condemned under this Act-
(a) subject to section 100, such thing shall be forfeited and
may be sold, destroyed or otherwise disposed of in such
manner as the Commissioner General may think fit;
(b) the condemnation of such thing shall have effect as
from the date when the liability to forfeiture arose; and
(c) such condemnation shall, subject to any appeal in any
proceedings which resulted in such condemnation,
be final and, except as provided in section 100, no
application or proceedings for restoration shall lie. [s. 98]
100.

resulted in such condemnation,
be final and, except as provided in section 100, no
application or proceedings for restoration shall lie. [s. 98]
100.

Where anything has been seized under this Act, the
Authority may, whether or not such thing has been condemned,
direct that such thing shall be released and restored to the
person from whom it was seized or to the owner upon such
conditions as the Authority may think fit. [s. 98]
PART XI
LEGAL PROCEEDINGS
101. [Repealed by Act No. 10 of 2015, s.168]. [s. 99]
102.–(1) Where any loss or damage is occasioned to any plant,
excisable goods or materials, in any factory through the wilful
or negligent act of an officer, then an action shall lie against the
Commissioner General or such officer in respect of such loss
or damage. Provisions
relating to
condemna-tion
Restoration of
seizures
E.A.C. L.N. 84 of 1961
Repealed
Actions by or
against the
Commissioner
General

or damage. Provisions
relating to
condemna-tion
Restoration of
seizures
E.A.C. L.N. 84 of 1961
Repealed
Actions by or
against the
Commissioner
General

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.235
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(2) Where under this Act any proceedings may be brought
by or against the Commissioner General, the Commissioner
General may sue or be sued in the name of the Commissioner
General and may for all purposes be described by that name
and, notwithstanding that any such action may lie in tort, the
Commissioner General shall be responsible for the acts and
defaults of any officer as if such officer was his servant or agent:
Provided that, nothing in this section shall confer any
right of action against the Commissioner General in his
representative capacity, whether in contract or in tort, unless
such right of action is specifically given in any other provision
in this Act. (3) Where under this Act any proceedings are brought by
or against the Commissioner General in his representative
capacity, costs may be awarded to or against the Commissioner
General.

edings are brought by
or against the Commissioner General in his representative
capacity, costs may be awarded to or against the Commissioner
General.

(4) Where under this Act any proceedings are brought by
or against the Commissioner General in his representative
capacity and any–
(a) sums or costs are recovered by the Commissioner
General, such sums or costs shall be credited to the
Excise revenue; and
(b) damages or costs are ordered to be paid by the
Commissioner General, such damages or costs
shall be paid out of the moneys appropriated for the
administration of the Excise and the Commissioner
General shall not be personally liable. [s. 100]
103. [Repealed by Act No. 10 of 2015 s. 168]. [s. 101]
104. In any proceedings under this Act-
(a) it shall not, unless it is expressly provided, be necessary
to prove guilty knowledge;
Repealed
Provisions
relating to proof
in proceedings
Ord. No. 15 of 1961;
Act No. 3 of 1963 s. 2

sly provided, be necessary
to prove guilty knowledge;
Repealed
Provisions
relating to proof
in proceedings
Ord. No. 15 of 1961;
Act No. 3 of 1963 s. 2

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
236
(b) the onus of proving-
(i) the place of manufacture of any excisable goods;
(ii) that any spirits in respect of which duty has been
remitted for a particular purpose, have been used
for such purpose;
(iii) the payment of the proper duties or the lawful
manufacture, removal, conveyance or exportation
of any excisable goods;
(iv) that any materials or plant have been unlawfully
seized,
shall be on the person being prosecuted or claiming anything
seized under this Act;
(c) the averment by the Commissioner General that-
(i) any person is or was an officer or that any act was
performed by an officer in the execution of his duty;
(ii) any goods were staved, broken or destroyed for
the purpose of preventing the seizure of the goods
or the securing of the goods after seizure;
(iii) any act was done within any part of the United
Republic;
(iv) the Commissioner General or any officer is or is not
satisfied as to any matter as to which he is required to
be satisfied under the provisions of this Act;
(v) the Commissioner General has directed or
requested any proceedings under this Act to be
instituted,
shall be prima facie evidence of such fact;
(d) a certificate purporting to be signed by the Government
Analyst or the Government Chemist, shall be receivable
in evidence and shall be prima facie evidence of the
matters recorded in the certificate;
(e) the production of any document purporting to be
signed or issued by the Commissioner General, or any
person in the service of the United Republic, shall be
prima facie evidence that such document was so signed
or issued;

e Commissioner General, or any
person in the service of the United Republic, shall be
prima facie evidence that such document was so signed
or issued;

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.237
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

ts reserved. No part of this book may be reproduced or distributed without permission of OAG.237
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
(f) a copy, certified under the hand of the Commissioner
General, of any entry in any book or document
required to be kept for the purposes of this Act, shall be
receivable in evidence and shall be prima facie evidence
of such entry and of the matters recorded in the entry;
(g) any certificate or copy of an official document
purporting to be certified under the hand and seal
or stamp of office of any of the principal officers of
Customs and Excise in the United Kingdom or of the
principal officer of Customs and Excise in any member
country of the Commonwealth or of any British Consul
or British Vice-Consul in any foreign country, shall be
receivable in evidence and shall be prima facie evidence
of the matters recorded therein;
(h) an officer shall be deemed to be a competent witness
notwithstanding that such officer is entitled to any
reward; and
(i) the fact that security has been given by bond or
otherwise, for the payment of any duty or for the
compliance with any condition in respect of the non-
payment of which or non-compliance with which the
proceedings are brought, shall not be a defence. [s. 102]
105.–106. [Repealed by Act No.10 0f 2015 s.168]. [ss.

which or non-compliance with which the
proceedings are brought, shall not be a defence. [s. 102]
105.–106. [Repealed by Act No.10 0f 2015 s.168]. [ss.

103–104]
107.–(1) A witness on behalf of the prosecution or of the
Commissioner General, in any proceedings under this Act,
shall not be compelled to disclose the fact that he received any
information relating to any excise matter or the nature of any
such information or the name of the person who gave such
information. (2) An officer appearing as a witness in any proceedings
shall not be compelled to produce any confidential reports
made or received by him in his official capacity or to produce
Repealed
Protection of
witnesses

l not be compelled to produce any confidential reports
made or received by him in his official capacity or to produce
Repealed
Protection of
witnesses

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
238
the officer any confidential information received by the officer
in that capacity. [s. 105]
108.–(1) Where any proceedings, whether by way of
prosecution or otherwise, are taken under this Act, and-
(a) such proceedings result in a determination in favour
of any person prosecuted or in favour of any owner
claiming anything which has been seized;
(b) such proceedings arise out of any act done, whether by
way of seizure or otherwise, by any officer in the execution
or intended execution of his duty under this Act;
(c) the court before which such proceedings are determined
finds that there were reasonable grounds for the act
done by the officer,
the court shall, upon request made by or on behalf of
such officer, certify on the record that the act was done on
reasonable grounds and a certified copy of such finding shall,
on the request of such officer, be delivered to the officer and
shall be receivable as evidence in any proceedings in proof of
such finding.

ng shall,
on the request of such officer, be delivered to the officer and
shall be receivable as evidence in any proceedings in proof of
such finding.

(2) An officer shall not be liable to any action or other
proceedings on account of any act in respect of which a court
has, under subsection (1), found that there were reasonable
grounds for such act. (3) Where any proceedings are brought against any officer on
account of any act done, whether by way of seizure or otherwise,
in the execution or intended execution of his duty under this
Act and judgment is given against such officer, notwithstanding
that in any proceedings referred to in subsection (1) a court has
not found that there were reasonable grounds for such act, if
the court before which such proceedings are heard is satisfied
that there were reasonable grounds for such act, the plaintiff
shall be entitled to recover any thing seized or the value of such
thing, but shall not be entitled to any damages and costs shall
not be awarded to either party. [s. 106]
Reasonable
grounds as
defence in any
action against
officer

ll not be entitled to any damages and costs shall
not be awarded to either party. [s. 106]
Reasonable
grounds as
defence in any
action against
officer

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.239
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
109. Any officer may appear and prosecute in any prosecution
before a resident magistrate court for an offence under this
Act. [s. 107]
PART XII
SETTLEMENT OF CASES BY THE
COMMISSIONER GENERAL
110.–111. [Repealed by Act No. 10 of 2015 s. 168]. [ss. 108–109]
PART XIII
MISCELLANEOUS PROVISIONS
112.–114. [Repealed by Act No.10 of 2015 s.168]. [ss. 110–112]
115.–(1) Where under the provisions of this Act any declaration
is required or authorised to be made, such declaration may be
made before any magistrate, justice of the peace, notary public
or commissioner for oaths or before any officer authorised by
the Commissioner General for that purpose.

gistrate, justice of the peace, notary public
or commissioner for oaths or before any officer authorised by
the Commissioner General for that purpose.

(2) Where under the provisions of this Act any documents
is required or authorised to be signed in the presence of the
Commissioner General or of any particular officer, if such
document is signed in the presence of a witness who is approved
by and whose signature is known to, the Commissioner General
or such particular officer, such document shall be deemed for
the purposes of this Act to have been signed in the presence of
the Commissioner General or such particular officer. [s. 113]
Power of officer to
prosecute
Repealed
Repealed
Provisions
relating to
declarations and
signatures

sioner General or such particular officer. [s. 113]
Power of officer to
prosecute
Repealed
Repealed
Provisions
relating to
declarations and
signatures

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
240
116. [Repealed Act No.10 of 2015 s.168]. [s. 114]
117. Where under this Act any excisable goods are required or
authorised to be-
(a) removed to any place for security, examination,
weighing, sorting for or any other purpose, prior to
delivery or, in the case of excisable goods for export, to
exportation, all such operations shall be performed by
or at the expense of the owner of such goods;
(b) unpacked, sorted, piled or otherwise prepared for
examination, all such operations shall be performed by
or at the expense of the owner of such goods and in
such manner as the proper officer may require so as to
enable the proper officer to examine and take account
of such goods. [s. 115]
118. The proper officer may at any time take samples of such
goods for such purposes as the Commissioner General may
think necessary and, any such samples, shall be disposed of
and accounted for, in such manner as the Commissioner
General may direct. [s. 116]
119.

ay
think necessary and, any such samples, shall be disposed of
and accounted for, in such manner as the Commissioner
General may direct. [s. 116]
119.

The Commissioner General may require a licensee to
submit annually an audited certificate, signed by a certified
public accountant not in the employment of the licensee, in
relation to the books and records required to be kept by the
licensee under the provision of this Act. [s. 117]
120. The Commissioner General may award to any officer or
person-
(a) who has arrested or has assisted in the arrest of any
other person under this Act, such reward not exceeding
shillings two hundred, as the Commissioner General
may think fit, upon the conviction of such other person;
Repealed
Provisions
relating to
removal of goods
Proper officer
may take samples
Licensee to
furnish annual
audit certificate
Rewards
Act No. 4 of 1970 Sch.

ed
Provisions
relating to
removal of goods
Proper officer
may take samples
Licensee to
furnish annual
audit certificate
Rewards
Act No. 4 of 1970 Sch.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.241
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(b) who has seized anything under this Act, such reward
not exceeding the value of the thing seized, as the
Commissioner General may think fit;
(c) by whose assistance a conviction is obtained in
any prosecution under this Act such reward as the
Commissioner General may think fit;
(d) by whose assistance any offence is compounded
in accordance with the provisions of the Tax
Administration Act such reward as the Commissioner
General may think fit. 121. Where any goods are sold under this Act, the provisions
of any legislation relating to auctioneers shall not apply to such
sale. [s. 119]
122.–(1) The Commissioner General may require any vehicle
intended to be used for the conveyance of any excisable goods,
other than beer, to the stock room, to be licensed by and, in
such case, application for such licence shall be made in such
manner as may be prescribed.

her than beer, to the stock room, to be licensed by and, in
such case, application for such licence shall be made in such
manner as may be prescribed.

(2) A person who, without the permission in writing of the
proper officer and, after being required to license any such
vehicle, uses any unlicensed vehicle for conveyance, commits
an offence and on conviction shall be liable to a fine not
exceeding shillings four hundred. [s. 120]
123. Notwithstanding anything contained in this Act, the
Commissioner General may, in order to meet the exigencies
of any special case, dispense wholly or in part, with any
requirement imposed on a licensee under this Act. [s. 121]
Cap. 438
Auctioneers
legislation not to
apply to sales
Licensing
of vehicles
conveying
excisable goods to
stock room
Power of
Commissioner-
General in special
cases

oneers
legislation not to
apply to sales
Licensing
of vehicles
conveying
excisable goods to
stock room
Power of
Commissioner-
General in special
cases

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
242
124.–(1) The Minister may, after consultation with the
Tanzania Revenue Authority and respective licensing
authorities make regulations for:
(a) generally for the better carrying out of the provisions of
this Act;
(b) the conduct of any business relating to the collection of
excise duty; and
(c) regulating the collection of excise duty for the
manufacturing and distribution of films and music
products. [s. 122]
PART XIV
EXCISE TARIFF
125.

(c) regulating the collection of excise duty for the
manufacturing and distribution of films and music
products. [s. 122]
PART XIV
EXCISE TARIFF
125.

In this Part-
“ex-factory selling price” in relation to any product means
the price at which the manufacturer of such product sells
the product, exclusive of the excise duty and the value
added tax;
“Minister” means the Minister responsible for finance;
“sugar” means sugar of any description, finished or
unfinished, and any product of any sugar manufacturing
operation containing saccharine matter, but does
not include glucose, jaggery, molasses, sugar candy,
exhausted sugar-cane pulp, or brown sugar made by a
person and in premises, approved by the Minister and in
the manufacture of which neither a vacuum pan nor a
vacuum evaporator has been employed. [s. 123]
Regulations
Ords Nos. 5 of 1959
1 of 1961
15 of 1961
Acts Nos. 15 of 2010 s. 7
2 of 2014 s. 16
Interpretation
Ord. No. 37 of 1959
Acts Nos. 10 of 1973 s. 3
9 of 1977 s. 10
15 of 2004

1 of 1961
15 of 1961
Acts Nos. 15 of 2010 s. 7
2 of 2014 s. 16
Interpretation
Ord. No. 37 of 1959
Acts Nos. 10 of 1973 s. 3
9 of 1977 s. 10
15 of 2004

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.243
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
126.–(1) There shall be charged, levied and collected a duty, to
be known as excise duty, in respect of goods specified in the
second, third, fourth and fifth column of the Fourth Schedule
to this Act the rates specified in the fourth and fifth column of
that Schedule. (2) Where scheduled article manufactured in Mainland
Tanzania is transferred direct to a recipient in Tanzania
Zanzibar, the Commissioner shall upon satisfying that the
article has been received remit the relevant tax to Tanzania
Zanzibar Treasury. (3) The specific excise duty rates imposed under subsection
(1), may be adjusted after every three years in accordance with
the projected inflation rate and other key macroeconomic
indicators. (4) There shall be charged an excise duty on electronic
communication service at the rate of 17% of the dutiable
value.

key macroeconomic
indicators. (4) There shall be charged an excise duty on electronic
communication service at the rate of 17% of the dutiable
value.

(5) For the purposes of subsection (3), “dutiable value”
means, in relation to-
(a) the use of a mobile phone, fixed or wireless phone, the
amount payable for any electronic communication
service supplied in relation to the use of a mobile phone
fixed or wireless phone; and
(b) a prepaid electronic communication service, the face
value of the voucher at a sale. (6) There shall be charged duty at the rate of five per centum
of the dutiable value in respect of the service for pay-to-view
television provided by licensed operator of cable, terrestrial
infrastructure, satellite or other technology other than the
Government or the local government authority. (7) There shall be charged in addition to any other rates
imposed under the law, a duty at the rate of-
(a) 15% in respect of the imported vehicle aged eight years
but not more than ten years;
(b) 30% in respect of the imported vehicle aged more than
ten years; and
Imposition of
excise duty
Acts Nos. 13 of 1989 s. 10
18 of 2002 s. 16
15 of 2004 s. 14
13 of 2005 s. 6
6 of 2006 s. 6
17 of 2007 s. 4(a)
13 of 2008 s. 8
14 of 2009 s. 9
15 of 2010 s. 8
8 of 2012 s. 9
4 of 2013 s. 11
12 of 2013 s. 2
2 of 2014 s. 17
2 of 2016 s.

06 s. 6
17 of 2007 s. 4(a)
13 of 2008 s. 8
14 of 2009 s. 9
15 of 2010 s. 8
8 of 2012 s. 9
4 of 2013 s. 11
12 of 2013 s. 2
2 of 2014 s. 17
2 of 2016 s.

13
3 of 2021 s. 10
5 of 2022 s. 34
7 of 2023 s. 8
GNs. Nos. 156 of 2003

13
3 of 2021 s. 10
5 of 2022 s. 34
7 of 2023 s. 8
GNs. Nos. 156 of 2003

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244
(c) 10% in respect of imported used motor cycles aged
more than three years under Heading 87.11,
from the year of its manufacture excluding passenger motor
vehicles under HS Code 8702.10.22, 8702.10.29, 8702.10.99,
8702.20.22, 8702.20.29, 8702.20.99, 8702.30.22, 8702.30.29,
8702.30.99, 8702.40.22, 8702.40.29, 8702.40.99, 8702.90.29
and 8702.90.99. (8) There shall be charged in addition to any other rates
imposed under the law, a duty at a rate of 10% in respect of
imported passenger motor vehicles under HS Code 8702.10.22,
8702.10.29, 8702.10.99, 8702.90.29, 8702.90.99, 8702.20.22,
8702.20.29, 8702.20.99, 8702.30.22, 8702.30.29, 8702.30.99,
8702.40.22, 8702.40.29 and 8702.40.99 aged more than five
years from the year of its manufacture.

.29, 8702.20.99, 8702.30.22, 8702.30.29, 8702.30.99,
8702.40.22, 8702.40.29 and 8702.40.99 aged more than five
years from the year of its manufacture.

(9) There shall be charged an excise duty at the rate of 25%
on imported used spare parts for motor vehicles, motorcycles
and used domestic appliances including refrigerators, washing
machines, electric cookers, microwave ovens, vacuum cleaners,
electric fence, air conditioners, electric radiators and all other
related products, electric appliances including televisions,
cartridges, printers, photocopiers, mobile phones and all other
related products. (10) [Spent]1
(11) For the purposes of subsection (6), “dutiable value”
means the amount payable for any service supplied in relation
to pay-to-view satellite television. (12) There shall be charged an excise duty at the rate of 10%
on charges or fees payable by a person to-
(a) a financial institution for service provided by such
institution; or
(b) a telecommunication service provider for money
transfer and payment service;
1 Subsection (10) is spent because it was enacted to service subsection (9) which
was subsequently amended by Act No. 2 of 2014 S. 17(b)

ment service;
1 Subsection (10) is spent because it was enacted to service subsection (9) which
was subsequently amended by Act No. 2 of 2014 S. 17(b)

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.245
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(c) a payment system provider licensed under the National
Payment Systems Act for money transfer and payment
service. (13) The Minister may, by order published in the Gazette,
amend, vary or replace the Fourth Schedule. (14) Every order made under subsection (3) shall be
submitted for approval, to be signified by the resolution of the
National Assembly in its next meeting. (15) Where any such order is not approved by the National
Assembly it shall thereupon either expire forthwith or cease to
have effect, as the case may be, but anything previously done or
suffered to be done under the order shall not be affected. [s.

forthwith or cease to
have effect, as the case may be, but anything previously done or
suffered to be done under the order shall not be affected. [s.

124]
127.–(1) The duty imposed by this Act shall become due and
payable in respect of-
(a) any scheduled article imported, by the importer thereof
at the time immediately before the article ceases to be
subject to customs control or at such other time as the
Minister may by notice in the Gazette, direct;
(b) any scheduled article manufactured in the United
Republic, by the manufacturer-
(i) upon sale of the article by him;
(ii) upon the article ceasing to be subject to customs
control; or
(iii) upon removal of the article from the premises
where it was manufactured, whichever first occurs;
(c) any scheduled article manufactured or imported by
any person free of duty and which is subsequently sold
to any other person, by the purchaser at the time of the
sale of the article by him;
(d) any electronic communication service supplied by
electronic communication service provider at the time
when such mobile, fixed or wireless phone or any device
used to facilitate electronic Communication is in use
or when payment is received for the service whichever
time shall be the earliest;
Cap. 437
Persons liable to
pay excise duty
Acts Nos. 8 of 1998 ss. 14, 17
18 of 2002 s. 16
15 of 2004 s.

service whichever
time shall be the earliest;
Cap. 437
Persons liable to
pay excise duty
Acts Nos. 8 of 1998 ss. 14, 17
18 of 2002 s. 16
15 of 2004 s.

15
4 of 2013 s.11A
12 of 2013 ss. 3,
11A
2 of 2014 s.18
2 of 2016 s.14
5 of 2022 s. 35

15
4 of 2013 s.11A
12 of 2013 ss. 3,
11A
2 of 2014 s.18
2 of 2016 s.14
5 of 2022 s. 35

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246
(e) any pay-to-view television service provider using cable,
terrestrial infrastructure, satellite or other technology
when the service is supplied;
(f) charges or service fees by financial institutions and
telecommunication service provider on money transfer
and payment service. (2) The Minister may, by order published in the Gazette,
provide that in respect of any article or class of articles specified
in that order a person other than 4 person liable under
subsection (1) shall be liable to pay the duty and where that
order is made, the person specified in the order shall be liable
to pay the duty in lieu of the person who would otherwise have
been liable to pay the duty under the provisions of subsection
(1), and the provisions of this Act and of any regulations made
under the Act shall apply to the person so specified as if he
were the person in lieu of whom he is liable to pay the duty.

nd of any regulations made
under the Act shall apply to the person so specified as if he
were the person in lieu of whom he is liable to pay the duty.

(3) Where any person other than a person liable to pay duty
under the provisions of this section undertakes to pay the duty
and satisfies the Commissioner General that he will pay the
duty, the Commissioner General may, by order in writing,
exempt the person who would otherwise be liable to pay the
duty from payment of the duty and order that the person giving
such an undertaking shall be liable to pay the duty, and upon
such order being made, the person giving the undertaking shall
be liable to pay the duty under the provisions of subsection (1). [s. 125]
128. The duty payable under this Act shall be paid to the
Commissioner General or any person acting on behalf of the
Commissioner General. [s. 126]
129. Notwithstanding the provisions of section 127-
(a) the Minister may, by regulations made under this Act,
or the Tax Administration Act or by order published in
the Gazette, provide for payment of duty by any person
Payment of duty
Acts No. 8 of 1998 s. 14
Payment of duty
may be deferred
Acts Nos. 8 of 1998 s. 14
10 of 2015 s. 170
Cap. 438

nt of duty by any person
Payment of duty
Acts No. 8 of 1998 s. 14
Payment of duty
may be deferred
Acts Nos. 8 of 1998 s. 14
10 of 2015 s. 170
Cap. 438

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.247
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
or category of persons liable to pay duty on any day
other than the day on which such person or persons
would be liable to pay duty under section 126;
(b) the Commissioner General may, where he is satisfied
that it is reasonable so to do, permit payment of duty
in any case to be deferred to a date not later than the
last day of the month following the month in which the
duty becomes due. [s.

t payment of duty
in any case to be deferred to a date not later than the
last day of the month following the month in which the
duty becomes due. [s.

127]
130.–(1) Where any person who is liable to pay duty under this
Act is not resident in the United Republic, the Commissioner
General may, by notice in writing given to any agent of such
person or to any person managing the business of that person
who is resident in the United Republic and who has acted on
behalf of that person in any matter resulting in liability to pay
the duty, direct the agent or manager of the person in respect
of whom duty is due, to pay the duty in place of that person,
and upon that direction, the agent or manager shall become
liable to pay the duty as if he were a person liable under the
provisions of section 127. (2) Notwithstanding the provisions of subsection (1), the
Minister may, by Order published in the Gazette, remit in
whole or in part any excise duty payable by any person on any
imported or purchased goods if he is satisfied that it is in the
public interest so to do. (3) Notwithstanding the provisions of subsection (2), the
Minister shall not remit any excise duty payable by any person
on imported or purchased fuel except for fuel for use in projects
exempted by an agreement to which the United Republic is a
party.

able by any person
on imported or purchased fuel except for fuel for use in projects
exempted by an agreement to which the United Republic is a
party.

(4) Notwithstanding the provisions of subsection (1), the
Minister shall, upon approval by the Cabinet and by order
published in the Gazette, remit excise duty on goods imported or
purchased for implementation of strategic investment or special
strategic investment approved by the National Investment
Steering Committee under The Tanzania Investment Act. Where person
liable is absent
from United
Republic
Acts Nos. 8 of 1998 s. 14
15 of 2003 s. 21
2 of 2014 s. 19
9 of 2022 s. 4
Cap. 38

a Investment Act. Where person
liable is absent
from United
Republic
Acts Nos. 8 of 1998 s. 14
15 of 2003 s. 21
2 of 2014 s. 19
9 of 2022 s. 4
Cap. 38

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
248
(5) The Minister shall, in granting remission under
subsection (2) of this section-
(a) specify the time limit within which a remission is
granted;
(b) specify the goods in respect of which the remission is
granted;
(c) impose such other conditions as may be required. (6) The remission granted under this section shall cease to
have effect and the excise duty shall become due and payable
as if the remission has not been granted if the goods in
respect of which exemption has been granted are transferred,
sold or otherwise disposed of in any way to another person
not entitled to enjoy similar privileges as are conferred under
this Act. [s.

transferred,
sold or otherwise disposed of in any way to another person
not entitled to enjoy similar privileges as are conferred under
this Act. [s.

128]
131.–(1) Where any scheduled article is re-imported after
being exported, and in respect of which no drawback or
refund of duty has been paid, or if paid, has been returned
to the Commissioner General, such article shall not be liable
to duty; and if the article has been processed abroad and its
excisable value has, in consequence of being so processed,
increased, the amount of the increased excisable value shall
be liable to duty at the rate applicable to the scheduled article
so re-imported. (2) This section shall not apply to any case where the
scheduled article re-imported is a composite article which is
composed in part only of the scheduled article exported unless
the whole of the schedule article re-imported is composed of
two or more scheduled articles that has been exported. [s. 129]
132. Subject to the provisions of section 131, excise duty shall
not be levied more than once in respect of any scheduled
article. [s. 130]
Re-importation
Act No. 8 of 1998 s. 14
Double payment
of duty
Act No. 8 of 1998 s. 14

ied more than once in respect of any scheduled
article. [s. 130]
Re-importation
Act No. 8 of 1998 s. 14
Double payment
of duty
Act No. 8 of 1998 s. 14

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.249
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
133.–(1) The following scheduled articles shall be subject to
customs control:
(a) all imported articles, including articles imported
through Post Office, from the time of importation until
delivery for home consumption or until exportation
whichever first occurs;
(b) all articles under draw-back from the time of the claim
for draw-back until exportation;
(c) all articles which, with the permission of the proper
officer stored in a custom area pending exportation;
(d) all articles on board any aircraft or vessel whilst within
any port or place in the United Republic. (2) Where any scheduled article is subject to customs
control-
(a) a proper officer may at any time examine the article;
(b) except with the consent of a proper officer or in
accordance with the provisions of this Act, no person
shall interfere in any way with the article.

) except with the consent of a proper officer or in
accordance with the provisions of this Act, no person
shall interfere in any way with the article.

(3) Where any scheduled article is subject to customs
control, the Commissioner General may permit the owner
of that article to abandon same to the customs; and on that
abandonment that article may, at the expense of the owner
thereof, be destroyed or otherwise disposed of in a manner as
the Commissioner General may direct and the duty thereon
shall be remitted or refunded, as the case may be. [s. 131]
134.–(1) A scheduled article shall be imported only by means,
routes and at places and times as may prescribed and shall
be consigned to the proper office at the place of importation
for the account of the importer or owner of article, and shall
remain in place under customs control until the duty in respect
of it or any duty due by its importer is paid. (2) Notwithstanding the provisions of subsection (1)-
(a) where the payment of the duty in respect of any
scheduled articles has been deferred by the Minister
Customs control
of scheduled
article
Acts Nos. 8 of 1998 s. 14
15 of 2004 s. 16
Importation of
scheduled articles
Act No. 8 of 1998 s. 14
Cap. 403

ter
Customs control
of scheduled
article
Acts Nos. 8 of 1998 s. 14
15 of 2004 s. 16
Importation of
scheduled articles
Act No. 8 of 1998 s. 14
Cap. 403

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
250
or by the Commissioner General in accordance with
provisions of section 129, the proper officer shall
release the article to the importer. (b) where any scheduled article is, on first importation
warehoused in a Government warehouse or bonded
warehouse in accordance with the provisions of the
customs law, the Commissioner General may, subject
to such conditions as he shall impose for the protection
of the revenue, authorise the release of the article
notwithstanding that the duty thereon has not been paid;
and this shall be done only if the Commissioner General
is satisfied that at the time of such release the articles is the
property of a person who is liable to pay the duty. [s. 132]
135. The provisions of the Customs law relating to the entry
and warehousing of goods liable to import duty shall apply
mutatis mutandis to the entry and warehousing of scheduled
articles under this Act. [s.

try
and warehousing of goods liable to import duty shall apply
mutatis mutandis to the entry and warehousing of scheduled
articles under this Act. [s.

133]
136.–(1) Every importer of a scheduled article shall, as soon as
may be practicable after the importation of the article, and not
later than the time prescribed in that behalf-
(a) furnish to a proper officer in the prescribed form
necessary information as may be required concerning
the article together with a declaration made; and
subscribed by him as to the truth of all particulars
contained in such form;
(b) fully and immediately answer all relevant questions put
to him by a proper officer;
(c) produce all consignment notes and all other relevant
documents demanded of him by a proper officer;
(d) comply with other requirements as may be prescribed. (2) A person who contravenes any of the provisions of this
section commits an offence. [s. 134]
Entry of
scheduled articles
and warehousing
Acts Nos. 12 of 1976
8 of 1998 s. 14
Duty of an
importer
Act No. 8 of 1998 s. 14

mits an offence. [s. 134]
Entry of
scheduled articles
and warehousing
Acts Nos. 12 of 1976
8 of 1998 s. 14
Duty of an
importer
Act No. 8 of 1998 s. 14

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.251
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
137. Scheduled articles remaining on board and exported in
the aircraft or vessels in which they are imported, whether
as stores or otherwise, shall be exempted from liability to the
duty. [s. 135]
138. The importation by or supply of aircraft lubricants
to a local operator of air transportation or a designated
airline under a Bilateral Air Service Agreement between the
government of the United Republic and a foreign government,
shall be exempted from liability to pay the duty. [s. 135A]
139. Where any scheduled article is entered under bond-
(a) for export, for transhipment or in-transit; or
(b) for use as stores for aircraft or vessels,
and is proved to the satisfaction of the Commissioner General
to have been duly exported or used as such stores, as the case
may be, it shall be exempt from liability to the duty. [s.

of the Commissioner General
to have been duly exported or used as such stores, as the case
may be, it shall be exempt from liability to the duty. [s.

136]
140.–(1) Every manufacturer of the scheduled article or
provider of excisable services shall, within twenty one days-
(a) of commencing manufacturing of the scheduled article
or providing excisable service; or
(b) of an article manufactured or excisable service provided
by him becoming liable to duty,
whichever is the earliest, submit to the Commissioner General
a return giving details of the manufactured scheduled articles
or excisable service provided by him, its price and all other
particulars as may be prescribed. (2) Where a manufacturer of the scheduled article or a provider
of excisable service has submitted a return under subsection
(l) and any change occurs in any of the facts the particulars
of which have been given in the return, the manufacturer or
provider shall, within fifteen days following the change, notify
the Commissioner General in writing of the change. Exemption
from duty on
scheduled articles
remaining on
board
Act No. 8 of 1998 s. 14
Exemption from
duty on aircraft
lubricants
Act No. 8 of 2019 s. 6
Exemption from
duty on articles
entered for
exportation, etc. Act No. 8 of 1998 s. 14
Information and
documents
Acts Nos. 8 of 1998 s. 14
15 of 2003 s.

xemption from
duty on articles
entered for
exportation, etc. Act No. 8 of 1998 s. 14
Information and
documents
Acts Nos. 8 of 1998 s. 14
15 of 2003 s.

22
2 of 2014 s. 20
10 of 2015 s. 168
7 of 2023 s. 9

22
2 of 2014 s. 20
10 of 2015 s. 168
7 of 2023 s. 9

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
252
(3) Every manufacturer of scheduled article or provider of
excisable service shall submit to the Commissioner General a
monthly return giving particulars of-
(a) the quantity or the number of scheduled articles sold or
service rendered by him during one month; and
(b) any other matters as may be prescribed. (4) Every return required by subsection (3) shall be
submitted not later than the last working day of the month
following the month to which the return relates:
Provided that, the Commissioner General may, where he is
satisfied that it is reasonable so to do, permit the manufacturer
or provider to submit his return in respect of any month to
which the return relates. [s. 137]
141. [Repealed by Act No. 10 of 2015 s.168]. [s. 138]
142.–(1) Subject to the provisions of subsection (2), duty shall
be payable at the rate in force at the time the duty becomes due
and payable.

s. 138]
142.–(1) Subject to the provisions of subsection (2), duty shall
be payable at the rate in force at the time the duty becomes due
and payable.

(2) In any case where the time when the duty becomes due
and payable in respect of any scheduled article cannot for any
reason be ascertained, the duty shall be payable in respect of
any article at the rate in force at the time of the payment of the
duty. [s. 139]
143.–(1) Where the rate of duty is not expressed as a specified
but is expressed as a percentage and if-
(a) no indication is given as to the amount to which the
percentage relates, or if any indication given is vague
or, otherwise indeterminable, the percentage shall be
deemed to relate to the taxable value of the scheduled
article as determined in the manner provided for in
section 144;
Repealed
Rate of duty
Act No. 8 of 1998 s. 14
Computation
of tax
Act No. 8 of 1998 s. 14

icle as determined in the manner provided for in
section 144;
Repealed
Rate of duty
Act No. 8 of 1998 s. 14
Computation
of tax
Act No. 8 of 1998 s. 14

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.253
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(b) the percentage is expressed to be a percentage of
any specific amount or of an amount arrived by any
calculating expressly provided for, the duty shall be the
specified percentage of the amount so calculated. (2) Notwithstanding any provision of this Act to the
contrary, in computing the duty payable, if the total amount of
the duty computed in respect of a scheduled article or where
two or more scheduled articles are imported or sold together
in one consignment or lot in respect of the scheduled articles
in a consignment or lot-
(a) is less than one shilling, no duty shall be charged;
(b) exceeds one shilling but is less than one hundred
shillings. and includes a fraction of a shilling, the
fraction shall be disregarded;
(c) exceeds one hundred shillings and includes a fraction,
or a shilling, the fraction shall be regarded as a complete
shilling.

shall be disregarded;
(c) exceeds one hundred shillings and includes a fraction,
or a shilling, the fraction shall be regarded as a complete
shilling.

(3) For the purposes of subsection (2), duty shall be
computed on all the scheduled listed in a monthly return
submitted in accordance with the provisions of subsection (3)
of section 140 as if all articles were sold in one consignment or
lot, and the provisions of subsection (2) shall apply accordingly. [s. 140]
144.–(1) The excisable value of a scheduled article shall-
(a) in respect of a scheduled article imported, be the
value declared and determined in accordance with the
provisions of the Customs (Management and Tariff)
Act taking into account the import duty payable;
(b) in respect of a scheduled article manufactured in the
United Republic, be the price which in the opinion
of the Commissioner General is the normal price the
article would fetch on a sale made by the manufacturer
to a buyer at the time when the duty in respect of the
scheduled article becomes due. Determination of
taxable value
Acts Nos. 8 of 1998 s. 14
15 of 2004 s. 17
1 of 2005
(E.A.C.)
16 of 2007 s. 5
Cap. 403

e
scheduled article becomes due. Determination of
taxable value
Acts Nos. 8 of 1998 s. 14
15 of 2004 s. 17
1 of 2005
(E.A.C.)
16 of 2007 s. 5
Cap. 403

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E.

2023]
254
(2) The normal price which a scheduled article would fetch
on sale made by the manufacturer to a buyer shall be taken
to be the price which that article would fetch on such sale in
the open market in the United Republic in the ordinary course
of business between a manufacturer and a buyer independent
of each other, and shall be determined on the following
assumptions-
(a) that the scheduled article shall be treated as having
been delivered to the buyer at the manufacturer’s place
of business;
(b) that the buyer will bear freight, insurance and other
costs, charges and expenses incidental to the sale and
the delivery of the article to him;
(c) that the seller will bear any duty or tax chargeable in
Mainland Tanzania other than the duty payable under
this Act and the Value Added Tax Act;
(d) where the scheduled article is manufactured in
accordance with any patent or invention or is an article
to which any registered design or trade mark has been
applied, that the price covers the right to use the patent,
design or trade mark in respect of the article.

y registered design or trade mark has been
applied, that the price covers the right to use the patent,
design or trade mark in respect of the article.

(3) For the purposes of subsection (2)-
(a) a sale in the open market between a manufacturer and
a buyer independent of each other presupposes-
(i) that the price is the sole consideration;
(ii) that the price is not influenced by any commercial,
financial or other relationship, whether by contract
or otherwise, between the seller or any person
associated in any business with him, other than
the relationship created by the sale of the article in
question; and
(iii) that no part of the proceeds of any subsequent
resale, use or disposal of the article shall accrue,
either directly or indirectly, to the seller or any
person associated in any business with him;
(b) “trade mark” includes a trade name and getup. Cap. 148

er directly or indirectly, to the seller or any
person associated in any business with him;
(b) “trade mark” includes a trade name and getup. Cap. 148

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.255
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(4) For the purpose of this section, two persons shall be
deemed to be associated in business with one another if,
whether directly or indirectly, either of them has any interest
in any business or property of the other, or both have a
common interest in any business or property or some other
third person has an interest in, any business or property of
both of them. (5) Where in the opinion of the Commissioner General,
by reason of any fraudulent act or omission of an importer,
manufacturer or a buyer, the excisable value of any article is not
the same as the excisable value of a similar article imported or
manufactured, as the case may be, the Commissioner General
may, if he considers it reasonable to do so, assess the excisable
value of the article in accordance with principles as he may
consider reasonable.

al
may, if he considers it reasonable to do so, assess the excisable
value of the article in accordance with principles as he may
consider reasonable.

(6) Where, in the opinion of the Minister, it is impracticable
to determine the normal price within the provisions of
subsection (2), the normal price of article, shall be such as the
Minister may, after consultation with the Minister responsible
for trade, determine, and any such order made by the Minister
shall be conclusive proof of the fact that the normal price of
the article specified in the order is the price so determined by
the Minister. [s. 141]
145. Where any person is liable to pay duty under this Act
in respect of any scheduled article or excisable service but by
reason of-
(a) his failure to keep proper accounts, records or
documents required under or by virtue of this Act, or
the incorrectness or inadequacy of accounts, records or
documents; or
(b) his failure to make any return required under or by
virtue of this Act, or delay in making any return or the
incorrectness or inadequacy of any return,
Ascertainment of
taxable value by
Commissioner
General
Acts Nos. 8 of 1998 s. 18
2 of 2014 s. 22

urn or the
incorrectness or inadequacy of any return,
Ascertainment of
taxable value by
Commissioner
General
Acts Nos. 8 of 1998 s. 18
2 of 2014 s. 22

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
256
the Commissioner General is unable to ascertain the amount
of the duty properly payable by him, the Commissioner
General may, on such evidence as may be available to him,
estimate the amount of duty due, and the estimated amount
of duty shall be payable by that person. [s. 142]
146. Where this Act provides that any excisable goods shall be
packed in containers according to certain categories of weight,
the excise duties on such goods in any such container shall be
computed on the maximum specified weight of the category
into which such goods fall. [s. 143]
147. [Repealed by Act No.10 of 2015 s. 168]. [s. 144]2
148.

puted on the maximum specified weight of the category
into which such goods fall. [s. 143]
147. [Repealed by Act No.10 of 2015 s. 168]. [s. 144]2
148.

Where after any agreement has been entered into for the
sale or delivery of any excisable goods at a price inclusive of
excise duty, any alteration takes place in the rate or amount
of excise duty included before such duty becomes due, in
the absence of express written provision to the contrary, the
agreement shall have effect as follows-
(a) in the event of the alteration being a new or increased
duty, the seller, after payment of the new or increased
duty, may add the difference caused by the alteration to
the agreed price;
(b) in the event of the alteration being the abolition or
reduction of the duty, the purchaser may deduct the
difference caused by the alteration from the agreed
price;
2 The repealed section 147 which governed offences for late returns of excise duty
was renumbered as such through the revised edition 2008.However; the section
was first introduced as section 22 in 2003 through Act No. 15 of 2003, s.23. Duty computed
on maximum
weight of a
category
Repealed
Effect of
alteration in
excise duties

d as section 22 in 2003 through Act No. 15 of 2003, s.23. Duty computed
on maximum
weight of a
category
Repealed
Effect of
alteration in
excise duties

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.257
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
(c) any refund or payment of increased duty resulting from
the alteration not being finally adopted shall be allowed
between the parties, as the case may require. [s. 145]
149.–(1) Notwithstanding the provisions of section 126 of this
Act, the Minister may-
(a) by order in the Gazette grant a remission of excise
duty payable on such quantities of beer, wine and
manufactured tobacco goods which are purchased,
prior to delivery by the manufacturer thereof, by
or on behalf of the Defence Forces of the United
Republic from non-public funds for the personal use
of the members of such Forces as may be specified
therein;
(b) after consultation with the Minister responsible for
industries, by order in the Gazette, grant remission of
excise duty payable on any goods in respect of which
such duty is payable under this Act, if he is satisfied
that it is in the public interest so to do. [s. 146]
150. [Repealed by Act No.1 of 2008 s. 35]
[s.

duty is payable under this Act, if he is satisfied
that it is in the public interest so to do. [s. 146]
150. [Repealed by Act No.1 of 2008 s. 35]
[s.

147]
151.–(1)Where the Commissioner-General is satisfied that-
(a) a person is engaged in manufacturing scheduled
articles and uses, for the purpose of such manufacture
any other scheduled article, whether manufactured
locally or imported;
(b) a body corporate is engaged in the delivery of a
scheduled article, and that it is convenient so to do,
the Commissioner- General may, subject to such conditions
as he may determine, register such person or, as the case
may be, body corporate, as a registered dealer in respect of
Remission, rebate
and refund
Act No. 11 of 1969 s. 2
Repealed
Registration of
dealers

ase
may be, body corporate, as a registered dealer in respect of
Remission, rebate
and refund
Act No. 11 of 1969 s. 2
Repealed
Registration of
dealers

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
258
such scheduled products as the Commissioner-General may
specify. (2) Where any person is registered as a registered dealer in
respect of any scheduled article-
(a) it shall be lawful for any person otherwise liable to pay
tax under this Act, to sell to the registered dealer the
scheduled article in respect of which he is so registered,
free of duties, and such person shall not be liable to pay
duties due on such article imported by the registered
dealer;
(b) the registered dealer may acquire the article in respect
of which he is registered as a registered dealer from
Customs control without payment of tax under this
Act. [s. 148]
152.–(1) Every application for registration as a registered
dealer shall be made in the manner prescribed, and shall be
submitted to the Commissioner General. (2) Upon registration of any person as a registered dealer
the Commissioner General shall issue such person with a
certificate of registration. [s. 149]
153. [Repealed by Act No. 2 of 2014 s. 24]. [s.

d dealer
the Commissioner General shall issue such person with a
certificate of registration. [s. 149]
153. [Repealed by Act No. 2 of 2014 s. 24]. [s.

150]
154.–156. [Omitted]. [ss. 151–153]
Application for
registration
Act No. 2 of 2014 s. 23
GNs. Nos. 152 of 1969
152 of 1985
Repealed
Omitted

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.259
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
FIRST SCHEDULE
DECLARATION BY OFFICER
(Made under section 3)
[Omitted]
SECOND SCHEDULE
TABLE FOR DETERMINING THE
ORIGINAL GRAVITY OF WORTS
(Made under section 45)
[Omitted]

TION BY OFFICER
(Made under section 3)
[Omitted]
SECOND SCHEDULE
TABLE FOR DETERMINING THE
ORIGINAL GRAVITY OF WORTS
(Made under section 45)
[Omitted]

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
260
THIRD SCHEDULE
FORM OF WARRANT OF DISTRESS
To ...................................................... I, ..................................Commissioner General by virtue of the powers
vested in me by the Excise (Management and Tariff) Act, do hereby
authorise you to collect and recover the sum of ..................... due for excise
duty from ................................................ licensee, having his factory at ..... ........................................

e for excise
duty from ................................................ licensee, having his factory at ..... ........................................

and for the recovery thereof I further authorise
that you, with the aid (if necessary) of your assistants and calling to
your assistance any police officer (if necessary), which assistance they
are hereby required to give, do forthwith levy by distress the said sum
together with the costs and charges of and incidental to the taking and
keeping of such distress, on the goods, chattels or other distrainable
things of the said licensee wherever the same may be found, and on
all plant, vessels, vehicles, animals, and other articles used within the
United Republic in the manufacture, sale, or distribution, of excisable
goods which you may find in any premises or on any lands in the use
or possession of the said licensee or of any person on his behalf or in
trust for him. And for the purpose of levying such distress you are hereby authorised,
if necessary, with such assistance as aforesaid to break open any building
or place in the daytime. Given under my hand at ........................ this ........................... day of
.............. 20........ ....................................... Commissioner General

....................... this ........................... day of
.............. 20........ ....................................... Commissioner General

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.261
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
20.09 Fruit juices (including
grape must) and vegetable
juices, unfermented and
not containing added spirit,
whether or not containing
added sugar or other
sweetening matter. --20.09.11.00
--20.09.12.00
--20.09.19.00
--20.09.21.00
--20.09.29.00
--20.09.31.00
--20.09.39.00
--20.09.41.00
--20.09.49.00
--20.09.50.00
--20.09.61.00
--20.09.69.00
--20.09.71.00
--20.09.79.00
--20.09.81.00
--20.09.89.00
--20.09.90.00
Locally produced fruit juices
manufactured from domestic
fruits under heading 20.09
ɭ Tshs. 9.00 per
litre
Tshs. 9.90 per
litre
Other fruit juices under the
heading 20.09
ɭ Tshs. 232.00
per litre
Tshs. 255.20
per litre
21.06 Food preparations not
elsewhere specified or
included
-Other
Acts. Nos. 13 of 2005
6 of 2006
13 of 2008
15 of 2009
15 of 2010
5 of 2011
8 of 2012
4 of 2013
2 of 2014
15 of 2015
2 of 2016
4 of 2017
4 of 2018
6 of 2019
8 of 2019
8 of 2020
3 of 2021
5 of 2022
9 of 2022
7 of 2023
GN. No.

1
8 of 2012
4 of 2013
2 of 2014
15 of 2015
2 of 2016
4 of 2017
4 of 2018
6 of 2019
8 of 2019
8 of 2020
3 of 2021
5 of 2022
9 of 2022
7 of 2023
GN. No.

478(I) of 2022
FOURTH SCHEDULE
(Made under section 126(1))

478(I) of 2022
FOURTH SCHEDULE
(Made under section 126(1))

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
262
Heading HS Code No. Description Unit Old Rate New Rate
2106.90.90 --- Imported powdered beer kg Tshs 844.00
per/kg
Tshs. 1,012.80
per/kg
2106.90.90 --- Imported powdered juice kg Tshs 232.00
per/kg
Tshs. 255.20
per/kg
22.01 Waters, including natural
or artificial mineral waters
and aerated waters, not
containing added sugar or
other sweetening matter or
flavoured; ice and snow. 2201.10.00 -Mineral waters and aerated
waters
Locally produced, bottled ɭ Tshs. 58.00
per litre
Tshs. 63.80
per litre
Imported, bottled ɭ Tshs. 64.05
per litre
Tshs. 70.46
per litre
2201.90.00 -Other ɭ
Locally produced, bottled ɭ Tshs. 58.00
per litre
Tshs. 63.80
per litre
Imported, bottled ɭ Tshs. 64.05
per litre
Tshs.

per litre
2201.90.00 -Other ɭ
Locally produced, bottled ɭ Tshs. 58.00
per litre
Tshs. 63.80
per litre
Imported, bottled ɭ Tshs. 64.05
per litre
Tshs.

70.46
per litre
22.02 Waters, including mineral
waters and aerated waters,
containing added sugar or
other sweetening matter or
flavoured, and other non
alcoholic beverages, not
including fruit vegetable juice
of heading 20.09
2202.10.00 - Waters, including mineral
waters and aerated waters,
containing added sugar or
other sweetening matter or
flavoured
Locally produced ɭ Tshs. 61.00
per litre
Tshs. 67.10
per litre
Imported ɭ Tshs. 61.00
per litre
Tshs. 67.10
per litre
- Other
2202.91.00 -- Non-alcoholic beer ɭ
Locally produced ɭ Tshs. 561.00
per litre
Tshs. 673.20
per litre
Imported ɭ Tshs. 589.05
per litre
Tshs. 706.86
per litre

1.00 -- Non-alcoholic beer ɭ
Locally produced ɭ Tshs. 561.00
per litre
Tshs. 673.20
per litre
Imported ɭ Tshs. 589.05
per litre
Tshs. 706.86
per litre

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.263
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
2202.99.00 -- Other
Locally produced ɭ Tshs. 561.00
per litre
Tshs. 561.00
per litre
Imported ɭ Tshs. 589.05
per litre
Tshs. 600.00
per litre
22.03 Beer made from malt
2203.00.10 ---Stout and porter
Made from 100% Locally
Grown Barley
l Tshs. 620.00
per litre
Tshs. 620.00
per litre
Made from wholly or partially
Imported Barley
l Tshs. 765.00
per litre
Tshs.. 918.00
per litre
Imported l Tshs. 803.25.00 per
litre
Tshs.. 963.90
per litre
2203.00.90 --- Other
Made from 100% Locally
Grown Barley
l Tshs. 620.00
per litre
Tshs. 620.00
per litre
Made from wholly or partially
Imported Barley
l Tshs. 765.00
per litre
Tshs. 918.00
per litre
Imported l Tshs. 803.25
per litre
Tshs. 963.90
per litre
22.04 Wine of fresh grapes,
including fortified wines;
grape must other than that of
heading 20.09
2204.10.00 - Sparkling wine
With the domestic grapes
content exceeding 75%
ɭ Tshs. 200.00
per litre
Other ɭ Tshs.

ust other than that of
heading 20.09
2204.10.00 - Sparkling wine
With the domestic grapes
content exceeding 75%
ɭ Tshs. 200.00
per litre
Other ɭ Tshs.

5,600
per litre
-Other wine; grapes must
with fermentation prevented
or arrested by the addition of
alcohol:
2204.21.00 -- In containers holding 2
litres or less
With the domestic grapes
content exceeding 75%
l Tshs. 200.00
per litre
Other l Tshs.5,600
per litre
2204.22.00 -- In containers holding more
than 2 litres but not more than
10 litres

exceeding 75%
l Tshs. 200.00
per litre
Other l Tshs.5,600
per litre
2204.22.00 -- In containers holding more
than 2 litres but not more than
10 litres

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
264
Heading HS Code No. Description Unit Old Rate New Rate
With the domestic grapes
content exceeding 75%
l Tshs. 200.00
per litre
Other l Tshs.5,600
per litre
2204.29.00 -- Other
With the domestic grapes
content exceeding 75%
l Tshs. 200.00
per litre
Other l Tshs. 5,600
per litre
2204.30.00 - Other grape must
With the domestic grapes
content exceeding 75%
l Tshs. 2,466.00 per
litre
other l Tshs. 5.600
per litre
22.05 Vermouth and other wine of
fresh grapes flavoured with
plants or aromatic substances
2205.10.00 - In containers holding 2 litres
or less
With the domestic grapes
content exceeding 75%
ɭ Tshs. 200.00
per litre
Other ɭ Tshs. 5,600
per litre
2205.90.00 - Other
With the domestic grapes
content exceeding 75%
l Tshs. 2,466.45 per
litre
other Tshs. 5,600
per litre
22.06 Other fermented beverages
(for example, cider, perry,
mead, sake); mixtures of
fermented beverages and
mixtures of fermented
beverages and non-alcoholic
beverages, not elsewhere
specified or included.

ry,
mead, sake); mixtures of
fermented beverages and
mixtures of fermented
beverages and non-alcoholic
beverages, not elsewhere
specified or included.

2206.00.10 --- Cider
Locally produced l Tshs.2,466.45
per litre
Tshs.2,959.74
per litre
Imported l Tshs.2,466.45
per litre
Tshs.2,959.74
per litre

2206.00.10 --- Cider
Locally produced l Tshs.2,466.45
per litre
Tshs.2,959.74
per litre
Imported l Tshs.2,466.45
per litre
Tshs.2,959.74
per litre

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.265
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
2206.00.20 --- Opaque beer (for example
Kibuku)
Beer made from 100% local
unmalted cereals
l Tshs. 450.00
per litre
Tshs. 540.00
per litre
Imported
2206.00.90 ---other
Other beverages produced
from locally grown fruits such
as banana, tomato, rosella,
etc other than grapes with
domestic content exceeding
75%
l Tshs. 61.00
per litre
Tshs. 73.20
per litre
-Other l
22.08 Undenatured ethyl alcohol
of an alcoholic strength by
volume of less than 80% vol;
spirits, liqueurs and other
spirituous beverages. l
2208.20.00 - Spirits obtained by distilling
grape wine or grape marc
from locally produced grapes. l Tsh.. 450.00
per litre
Tshs. 540.00
per litre
Other locally produced spirits
under this heading
l Tshs. 3,315.00 per
litre
Tshs. 3,978.00 per
litre
Imported spirits under this
heading:
2208.20.00 - Spirits obtained by distilling
grape wine or
grape marc
ɭ Tshs. 3,655.05 per
litre
Tshs. 4,386.06 per
litre
2208.30.00 - Whiskies ɭ Tshs.

2208.20.00 - Spirits obtained by distilling
grape wine or
grape marc
ɭ Tshs. 3,655.05 per
litre
Tshs. 4,386.06 per
litre
2208.30.00 - Whiskies ɭ Tshs.

3,655.05 per
litre
Tshs. 4,386.06 per
litre
2208.40.00 - Rum and other spirits
obtained by distilling
fermented sugar – cane
products
ɭ Tshs. 3,655.05 per
litre
Tshs. 4,386.06 per
litre
2208.50.00 - Gin and Geneva ɭ Tshs. 3,655.05 per
litre
Tshs. 4,386.06 per
litre
2208.60.00 - Vodka
Locally manufactured ready
to drink of not more than 7%
Alcohol By Volume (ABV)
ɭ Tshs. 4,386.06 per
litre
Tshs. 2,466.45 per
litre

2208.60.00 - Vodka
Locally manufactured ready
to drink of not more than 7%
Alcohol By Volume (ABV)
ɭ Tshs. 4,386.06 per
litre
Tshs. 2,466.45 per
litre

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
266
Heading HS Code No. Description Unit Old Rate New Rate
Other/Imported Tshs. 4,386.06 per
litre
Tshs.4,386.06
per litre
2208.70.00 - Liqueurs and cordials ɭ Tshs. 3,655.05 per
litre
Tshs. 4,386.06 per
litre
- Other:
2208.90.10 --- Distilled Spirits (e.g. Konyagi,
Uganda Waragi)
ɭ Tshs. 3,655.05
per litre
Tshs. 4,386.06
per litre
2208.90.90 ---Other: Tshs. 3,655.05
per litre
Tshs. 4,386.06
per litre
24.02 Cigars, cheroots, cigarillos
and cigarettes, of tobacco or of
tobacco substitutes. - Cigarettes containing
tobacco:
2402.20.10 --- Of length not exceeding
72mm in length including the
filter tip
Without filter tip and
containing domestic tobacco
exceeding 75%
mil Tshs. 12,447.00 per
mil
Tshs. 14,936.40 per
mil
With filter tip and containing
domestic tobacco exceeding
75%
mil Tshs. 29,425.00 per
mil
Tshs. 35,310.00 per
mil
Other mil Tshs. 55,896.75 per
mil
Tshs. 67,076.10 per
mil
2402.20.90 ---Other
Without filter tip and
containing domestic tobacco
exceeding 75%
mil Tshs.

her mil Tshs. 55,896.75 per
mil
Tshs. 67,076.10 per
mil
2402.20.90 ---Other
Without filter tip and
containing domestic tobacco
exceeding 75%
mil Tshs.

12,447.00 per
mil
Tshs. 14,936.40 per
mil
With filter tip and containing
domestic tobacco exceeding
75%
mil Tshs. 29,425.00 per
mil
Tshs. 35,310.00 per
mil
Other mil Tshs. 55,896.75 per
mil
Tshs. 67,076.10 per
mil
2402.90.00 -Other kg
Locally manufactured kg N/A 30%
Imported kg N/A 30%

. 35,310.00 per
mil
Other mil Tshs. 55,896.75 per
mil
Tshs. 67,076.10 per
mil
2402.90.00 -Other kg
Locally manufactured kg N/A 30%
Imported kg N/A 30%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.267
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
24.03 Other manufactured tobacco
and manufacture d tobacco
substitutes; “homogenised”
or “reconstituted” tobacco;
tobacco extracts and essences. -Smoking tobacco, whether
or not containing tobacco
substitute in any propotion:
2403.11.00 --Water pipe tobacco specified
in Subheading Note 1 to this
Chapter
kg
Locally manufactured kg N/A 30%
Imported kg N/A 30%
2403.19.00 - Other (for example cut rag/
filler)
Locally produced containing
domestic tobacco exceeding
75%
kg Tshs. 8,000.00
per kg
Tshs. 9,600.00
per kg
Other/Imported kg Tshs. 28,232.40
per kg
Tshs. 33,878.88
per kg
2403.91.00 - Homogenized or
Reconstituted tobacco
kg Tshs. 28,232.40
per kg
Tshs. 33,878.88
per kg
2403.99.00 -- Other kg Tshs. 28,232.40
per kg
Tshs. 33,878.88
per kg
25.23 Portland cement, aluminous
cement, slag cement,
supersulphate cement and
similar hydraulic cements,
whether or not coloured or in
the form of clinkers.

ortland cement, aluminous
cement, slag cement,
supersulphate cement and
similar hydraulic cements,
whether or not coloured or in
the form of clinkers.

- Portland cement:
2523.21.00 -- White cement, whether or
not artificially coloured
kg
Locally manufactured kg N/A Tshs. 20
Imported kg N/A Tshs. 20
2523.29.00 --Other kg
Locally manufactured kg N/A Tshs. 20
Imported kg N/A Tshs. 20
2523.30.00 - Aluminous cement kg
Locally manufactured Kg N/A Tshs. 20

3.29.00 --Other kg
Locally manufactured kg N/A Tshs. 20
Imported kg N/A Tshs. 20
2523.30.00 - Aluminous cement kg
Locally manufactured Kg N/A Tshs. 20

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
268
Heading HS Code No. Description Unit Old Rate New Rate
Imported kg N/A Tshs. 20
2523.90.00 - Other hydraulic
cements
Locally manufactured kg N/A Tshs. 20
Imported kg N/A Tshs. 20
27.10 Petroleum oils and oils
obtained from bituminous
minerals, other than crude;
preparations not elsewhere
specified or included,
containing by weight 70 % or
more of petroleum oils or of
oils obtained from bituminous
minerals, these oils being
the basic constituents of the
preparations; waste oils. -Petroleum oils and oils
obtained from bituminous
minerals (other than
crude) and preparations
not elsewhere specified or
included, containing by
weight 70 % or more of
petroleum oils or of oils
obtained from bituminous
minerals, these oils being
the basic constituents of the
preparations, other than those
containing biodiesel and other
than waste oils:
-- Light oils and preparations:
2710.12.10 --- Motor Spirit (gasoline)
regular
ɭ Tshs. 379.00
per litre
2710.12.20 --- Motor Spirit (gasoline)
premium
ɭ Tshs.

oils and preparations:
2710.12.10 --- Motor Spirit (gasoline)
regular
ɭ Tshs. 379.00
per litre
2710.12.20 --- Motor Spirit (gasoline)
premium
ɭ Tshs.

379.00
per litre
2710.19.22 ---- Illuminating Kerosene
(IK)
ɭ Tshs. 465.00
per litre
2710.19.31 ---- Gas oil (automotive, light,
amber for high speed engines)
ɭ Tshs. 255.00
per litre
2710.19.41 ----Residual fuel oils (marine
furnace and similar fuel oils)
of kinematic viscosity of 125
centistrokes
ɭ Tshs. 80 per
litre
2710.19.42 ----Residual fuel oils (marine
furnace and similar fuel oils)
of kinematic viscosity of 180
centistrokes
ɭ Tshs. 80 per
litre

80 per
litre
2710.19.42 ----Residual fuel oils (marine
furnace and similar fuel oils)
of kinematic viscosity of 180
centistrokes
ɭ Tshs. 80 per
litre

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.269
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
2710.19.43 ----Residual fuel oils (marine
furnace and similar fuel oils)
of kinematic viscosity of 280
centistrokes
ɭ Tshs. 80 per
litre
2710.19.51 Lubricants in liquid form ɭ Tshs. 669.00
per cubic
metre
2710.19.52 Lubricating greases kg Tshs. 0.79
per kg
2710.20.00 -Petroleum oils and oils
obtained from bituminous
minerals (other than
crude) and preparations
not elsewhere specified or
included, containing by
weight 70 % or more of
petroleum oils or of oils
obtained from bituminous
minerals, these oils being
the basic constituents of the
preparations, containing
biodiesel and other than waste
oils. kg Tshs. 80 per
kg
2711 Petroleum gases and other
gaseous hydrocarbons
Liquefied
2711.11.00 Natural gas kg Tshs. 0.45 per
cubic feet
In gaseous state
2711.21.00 Natural gas kg Tshs. 0.45 per
cubic feet
33.03 Perfumes and toilet waters.

.11.00 Natural gas kg Tshs. 0.45 per
cubic feet
In gaseous state
2711.21.00 Natural gas kg Tshs. 0.45 per
cubic feet
33.03 Perfumes and toilet waters.

kg 10%
33.04 Beauty or make-up
preparations and preparations
for the care of the skin
(other than medicaments),
including sunscreen or sun
tan preparations; manicure or
pedicure preparations
3304.10.00 -Lip make-up preparation kg 10%
3304.20.00 - Eye makeup preparation kg 10%
3304.30.00 - Manicure or pedicure
preparations
kg 10%
- other
3304.91.00 -- powders, whether or not
compressed
kg 10%

- Eye makeup preparation kg 10%
3304.30.00 - Manicure or pedicure
preparations
kg 10%
- other
3304.91.00 -- powders, whether or not
compressed
kg 10%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
270
Heading HS Code No. Description Unit Old Rate New Rate
3304.99.00 -- Others
Sunscreen or suntan kg 0%
Other preparations kg 10%
33.05 Preparations for use on the
hair. 3305.10.00 - Shampoo kg 10%
3305.20.00 - Preparations for permanent
waving or straightening
kg 10%
3305.30.00 - Hair lacquers kg 10%
3305.90.00 - Other kg 10%
33.07 Pre-shave, shaving or after
shaving preparations, personal
deodorants, bath preparations,
depilatories and other
perfumery, cosmetic or toilet
preparations, not elsewhere
specified or included; prepared
room deodorizers, whether
or not perfumed or having
disinfectant properties.

tic or toilet
preparations, not elsewhere
specified or included; prepared
room deodorizers, whether
or not perfumed or having
disinfectant properties.

3307.10.00 - Pre-shave, shaving or after
shave preparations
kg 10%
3307.20.00 - Personal deodorants and
antiperspirants
kg 10%
3307.30.00 - Perfumed bath salts and
other bath preparations
kg 10%
- Preparations for
perfuming or deodorizing
rooms, including odoriferous
preparations used during
religious rights
3307.41.00 -- Agarbatti and other
odoriferous preparations
which operate by burning
kg 10%
3307.49.00 -- Other kg 10%
3307.90.00 - Other kg 10%

rights
3307.41.00 -- Agarbatti and other
odoriferous preparations
which operate by burning
kg 10%
3307.49.00 -- Other kg 10%
3307.90.00 - Other kg 10%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.271
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
34.03 Lubricating preparations
(including cutting-oil
preparations, bolt or nut
release preparations, based on
lubricants) and preparations
of a kind used for the oil or
grease treatment of textile
materials, leather, fur-skins or
other materials, but excluding
preparation containing, as
basic constituents, 70% or
more by weight of petroleum
oils or oils obtained from
bituminous minerals. -Containing petroleum oils or
oils obtained from bituminous
minerals
3403.19.00 --Other
lubricating oils preparation ɭ Tshs.

from
bituminous minerals. -Containing petroleum oils or
oils obtained from bituminous
minerals
3403.19.00 --Other
lubricating oils preparation ɭ Tshs.

669.00
per cubic
meter
greases preparation kg Tshs 0.79 per
kg
34.03 Lubricating preparation
s (including cutting-oil
preparation s, bolt or nut
release preparation s, based on
lubricants) and preparation
s of a kind used for the oil
or grease treatment of textile
materials, leather, fur-skin or
other materials, but excluding
preparation containing, as
basic constituents, 70% or
more by weight of petroleum
oils or oils obtained from
bituminous minerals. -Containing petroleum oils or
oils obtained from bituminous
minerals
3403.19.00 --Other
Lubricating
oils preparation
ɭ Tshs. 669.00
per cubic
meter
Tshs. 735.90
per cubic
meter
Greases preparation kg Tshs. 0.79
per kg
Tshs. 0.87
per kg
3403.99.00 --Other

preparation
ɭ Tshs. 669.00
per cubic
meter
Tshs. 735.90
per cubic
meter
Greases preparation kg Tshs. 0.79
per kg
Tshs. 0.87
per kg
3403.99.00 --Other

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
272
Heading HS Code No. Description Unit Old Rate New Rate
Lubricating oils preparations ɭ Tshs. 669.00
per cubic
meter
Tshs. 735.90
per cubic
meter
grease preparations kg Tshs. 0.79
per kg
Tshs. 0.87
per kg
39.17 Tubes, pipes and hoses, and
fittings thereof (for example,
joints, elbows, flanges), of
plastics.

rations kg Tshs. 0.79
per kg
Tshs. 0.87
per kg
39.17 Tubes, pipes and hoses, and
fittings thereof (for example,
joints, elbows, flanges), of
plastics.

-Tubes, pipes and hoses, rigid:
3917.21.00 -- Of polymers of ethylene kg
3917.22.00 -- Of polymers of propylene kg
3917.23.00 -- Of polymers of vinyl
chloride
kg
3917.29.00 -- Of other plastics kg
- Other tubes, pipes and
hoses:
kg
3917.31.00 -- Flexible tubes, pipes and
hoses, having a minimum
burst pressure of 27.6
MPa
kg
3917.32.00 -- Other, not reinforced or
otherwise combined with
other materials, without
fittings
kg
3917.33.00 -- Other, not reinforced or
otherwise combined with
other materials, with fittings
kg
3917.39.00 -- Other kg
3917.40.00 -Fittings kg
Locally manufactured N/A N/A
Imported N/A 10%
39.23 Articles for the conveyance or
packing of goods, of plastics;
stoppers, lids, caps and other
closures, of plastics except
those solely used by exporters
of horticultural products. -Sacks and bags (including
cones)
3923.21.00 -- of polymers of ethylene kg 50%
3923.29.00 -- of other plastics kg 50%

rters
of horticultural products. -Sacks and bags (including
cones)
3923.21.00 -- of polymers of ethylene kg 50%
3923.29.00 -- of other plastics kg 50%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.273
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
42.02 Trunks, suit-cases, vanity
cases, executive cases,
brief-cases, school satches,
spectackle cases, binocular
cases, camera cases, musical
instrument cases, gun
cases, holsters and similar
containers; travelling-bags,
insulated food or beverages
bags, toilet bags, rucksacks,
handbags, shopping-bags,
wallets, pulses, map-cases,
cigarette-cases, tobacco-
pouches, tool cutlery cases and
similar containers, of lether
or of composition leather, of
sheeting of plastics, of textile
materials, of vulcanized fibre
or of paperboard, or wholly
or mainly covered with such
materials or with paper.

r, of
sheeting of plastics, of textile
materials, of vulcanized fibre
or of paperboard, or wholly
or mainly covered with such
materials or with paper.

- Trunks, suit cases,
vanity cases, executive cases,
school satchels and similar
containers;
4202.11.00 -- with outer surface, of leather
or of composition leather
u 10%
4202.12.00 -- with outer surface of plastics
or of textile materials
u 10%
4202.19.00 -- Other u 10%
- Handbags, whether or not
with shoulder strap, including
those without handles:
4202.21.00 -- with outer surface, of leather
or of composition leather
u 10%
4202.22.00 -- with outer surface of
sheeting of plastics or of textile
materials
u 10%
4202.29.00 -- Other u 10%
-Articles of a kind normally
carried in the pocket or in the
handbag:
4202.31.00 -- with outer surface of leather
or of composition leather
kg 10%
4202.32.00 -- with outer surface of
sheeting of plastics or of textile
materials
kg 10%

with outer surface of leather
or of composition leather
kg 10%
4202.32.00 -- with outer surface of
sheeting of plastics or of textile
materials
kg 10%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
274
Heading HS Code No. Description Unit Old Rate New Rate
4202.39.00 -- Other kg 10%
-Other:
4202.91.00 -- with outer surface of leather
or of composition leather
kg 10%
4202.92.00 -- with outer surface of
sheeting of plastics or of textile
materials
kg 10%
4202.99.00 -- other kg 10%
42.03 Article of apparel and clothing
accessories, of leather or of
composition leather
4203.10.00 - Articles of apparel kg 10%
- Gloves, mittens and mitts:
4203.21.00 -- specially designed for use
in sports
kg 10%
4203.29.00 -- other kg 10%
4203.30.00 - belts and bandoliers kg 10%
4203.40.00 - other clothing accessories kg 10%
42.05 4205.00.00 Other articles of leather or of
composition leather
kg 10%
55.11 Yarn (other than sewing
thread) of man-made staple
fibres, put up for retail sale.

00 Other articles of leather or of
composition leather
kg 10%
55.11 Yarn (other than sewing
thread) of man-made staple
fibres, put up for retail sale.

5511.10.00 - Of synthetic staple fibres,
containing 85% or more by
weight of such fibres:
kg
Locally manufactured N/A 10%
Imported N/A 10%
5511.20.00 - Of synthetic staple fibres,
containing less than 85% by
weight of such fibres:
kg
Locally manufactured N/A 10%
Imported N/A 10%
5511.30.00 - Of artificial staple fibres: kg
Locally manufactured N/A 10%
Imported N/A 10%

ch fibres:
kg
Locally manufactured N/A 10%
Imported N/A 10%
5511.30.00 - Of artificial staple fibres: kg
Locally manufactured N/A 10%
Imported N/A 10%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.275
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
56.07 Twine, cordage, ropes and
cables, whether or not plaited
or
braided and whether or not
impregnated, coated, covered
or
sheathed with rubber or
plastics.
- Of sisal or other textile fibres
of the genus Agave:
5607.21.00 -- Binder or baler twine kg
Locally manufactured N/A 10%
Imported N/A 10%
5607.29.00 -- Other kg
Locally manufactured N/A 10%
Imported N/A 10%
-Of polyethylene or
polypropylene:
5607.41.00 -- Binder or baler twine kg
Locally manufactured N/A 10%
Imported N/A 10%
5607.49.00 -- Other kg
Locally manufactured N/A 10%
Imported N/A 10%
5607.50.00 - Of other synthetic fibres
(except fishing twine or for
manufacture of fishing nets)
kg
Locally manufactured N/A 10%
Imported N/A 10%
5607.90.00 -- Other kg
Locally manufactured N/A 10%
Imported N/A 10%
57.01 Carpets and other floor
coverings, knotted, whether or
not made up.
5701.10.00 - of wool of fine animal hair m2 10%
5701.90.00 - of other textile materials m2 10%

other floor
coverings, knotted, whether or
not made up.
5701.10.00 - of wool of fine animal hair m2 10%
5701.90.00 - of other textile materials m2 10%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
276
Heading HS Code No.

is book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
276
Heading HS Code No.

Description Unit Old Rate New Rate
57.02 Carpets and other textile floor
coverings, woven, not tufted
or flocked, whether or not
made up, including “kelem”,
“Schumacks”, “Karamanie” and
similar hand-woven rugs”
5702.10.00 -“kelem”, “Schumacks”,
“Karamanie” and similar
hand-woven rugs”
m2 10%
5702.20.00 - floor coverings of coconut
fibres (coir)
m2 10%
- other, of pile construction,
not made up:
5702.31.00 -- of wool or fine animal hair m2 10%
5702.32.00 -- of man-made textile
materials
m2 10%
5702.39.00 -- of other textile materials m2 10%
- other, of pile construction,
made up:
5702.41.00 -- of wool or fine animal hair m2 10%
5702.42.00 -- of man-made textile
materials
m2 10%
5702.49.00 -- of other textile materials m2 10%
5702.50.00 - other, not of pile
construction, not made up
m2 10%
- other, not of pile
construction, made up:
5702.91.00 -- of wool or fine animal hair m2 10%
5702.92.00 -- of man-made textile
materials
m2 10%
5702.99.00 -- of other textile materials m2 10%
57.03 Carpets and other textile floor
coverings (including turf),
tufted, whether or not made
up:
5703.10.00 - Of wool or fine animal hair m2 10% 10%
- Of nylon or other
polyamides:
5703.21.00 --Turf m2 10% 10%
5703.29.00 --Other m2 10% 10%
- Of other man-made textile
materials:

imal hair m2 10% 10%
- Of nylon or other
polyamides:
5703.21.00 --Turf m2 10% 10%
5703.29.00 --Other m2 10% 10%
- Of other man-made textile
materials:

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.277
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
5703.31.00 --Turf m2 10% 10%
5703.39.00 --Other m2 10% 10%
5703.90.00 - Of other textile materials m2 10% 10%
57.04 Carpets and other textile floor
coverings, of felt, not tufted
or flocked, whether or not
made-up. 5704.10.00 - Tiles, having a maximum
surface area of 0.3 m2
m2 10%
5704.20.00 -Tiles, having a maximum
surface area exceeding 0.3 m2
but not exceeding 1 m2
m2 10%
5704.90.00 - Other m2 10%
57.05 5705.00.00 Other carpets and 10%
other textile floor coverings,
whether or not made up. m2 10%
61.01 Men’s or boys’ overcoats, car-
coats, capes, cloaks, anoraks
(including ski-jackets), wind-
cheaters, wind-jackets and
similar articles, knitted or
crocheted, other than those of
heading 61.03.

, cloaks, anoraks
(including ski-jackets), wind-
cheaters, wind-jackets and
similar articles, knitted or
crocheted, other than those of
heading 61.03.

6101.20.00 - Of cotton u 10%
6101.30.00 -Of man-made fibres u 10%
6101.90.00 - Of other textile materials u 10%
61.02 Women’s or girls’ overcoats,
car-’coats, capes, cloaks,
anoraks (including ski-
jackets), wind-cheaters, wind-
jackets and similar articles,
knitted or crocheted, other
than those of heading 61.04
6102.10.00 - Of wool or fine animal hair u 10%
6102.20.00 - Of cotton u 10%
6102.30.00 - of man-made fibres u 10%
6102.90.00 - of other textile materials u 10%
62.01 Men’s or boys’ overcoats,
car-coats, capes, cloaks,
anoraks (including ski-
jackets), wind-cheaters, wind-
jackets and similar articles,
other than those of heading
62.03

oats,
car-coats, capes, cloaks,
anoraks (including ski-
jackets), wind-cheaters, wind-
jackets and similar articles,
other than those of heading
62.03

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
278
Heading HS Code No. Description Unit Old Rate New Rate
6201.20.00 - Of wool or fine animal hair u 10% 10%
6201.30.00 -Of cotton u 10% 10%
6201.40.00 -of man-made fibres u 10% 10%
6201.90.00 -of other textile materials u 10% 10%
62.02 Women’s or girls’ overcoats,
car-coats, capes, cloaks,
anoraks (including ski-
jackets), wind-cheaters, wind-
jackets and similar articles,
other than those of heading
62.04.

ats,
car-coats, capes, cloaks,
anoraks (including ski-
jackets), wind-cheaters, wind-
jackets and similar articles,
other than those of heading
62.04.

6202.20.00 - Of wool or fine animal hair u 10% 10%
6202.30.00 -Of cotton u 10% 10%
6202.40.00 - Of man-made fibres u 10% 10%
6202.90.00 -Of other textiles materials u 10% 10%
85.23 Discs, tapes, solid state non-
volatile storage devices, “smart
card”, and other media for
the recording of sound or
other phenomena, whether
or not recorded, including
matrices and masters for
the production of discs, but
excluding products of chapter
37 of East African Community
Common External Tariff, 2022
-Magnetic media
--Other (excluding Cards
incorporating magnetic stripe)
8523.29.90 ---recorded video and audio
tape
u Tshs. 50.00
per unit
Tshs. 55.00
per unit
-Optical media
8523.49.00 -- Recorded DVD, VCD, CD u Tshs. 50.00
per unit
Tshs. 55.00
per unit
85.43 Electrical machines and
apparatus, having individual
functions, not specified or
included elsewhere in this
Chapter. 8543.40.10 ---Electronic cigarettes u
Locally manufactured u N/A 30%
Imported u N/A 30%
8543.40.90 ---Similar personal electric
vaporising devices
u

. 8543.40.10 ---Electronic cigarettes u
Locally manufactured u N/A 30%
Imported u N/A 30%
8543.40.90 ---Similar personal electric
vaporising devices
u

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.279
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
Locally manufactured u N/A 30%
Imported u N/A 30%
87.02 Motor vehicles for the
transport of ten or more
persons, including the driver
(except HS Code 8702.40.11
and 8702.40.19 and vehicles
that use Compressed Natural
Gas (CNG) only). - With only compression
ignition internal combustion
piston engine (diesel or semi-
diesel)
--- Four wheel drive vehicles
for the transport of ten
persons:
8702.10.11 ----Unassembled
8702.10.19 ----Other (Assembled) u 10%
- With both compression-
ignition internal combustion
piston engine(diesel or semi-
diesel) and electric motor as
motors for propulsion:
--- Four wheel drive vehicles
for the transport of ten
persons:
8702.20.11 ----Unassembled
8702.20.19 ----Other (Assembled) u N/A 10%
- With both spark-ignition
internal combustion piston
engine and electric motor as
motors for propulsion.

d
8702.20.19 ----Other (Assembled) u N/A 10%
- With both spark-ignition
internal combustion piston
engine and electric motor as
motors for propulsion.

--- Four wheel drive vehicles
for the transport of ten
persons:
8702.30.11 ----Unassembled
8702.30.19 ----Other u N/A 10%
-Other:
---Four wheel drive vehicles
for the transport of ten
persons:
8702.90.11 ----Unassembled
8702.90.19 ----Other u 10%

30.19 ----Other u N/A 10%
-Other:
---Four wheel drive vehicles
for the transport of ten
persons:
8702.90.11 ----Unassembled
8702.90.19 ----Other u 10%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
280
Heading HS Code No. Description Unit Old Rate New Rate
87.03 Motor car and other motor
vehicles principally designed
for the transport of persons
(other than those of heading
87.02 of East African
Community Common
External Tariff, 2007),
including station wagons and
racing cars.

sport of persons
(other than those of heading
87.02 of East African
Community Common
External Tariff, 2007),
including station wagons and
racing cars.

-Other vehicles, with spark-
ignition internal combustion
reciprocating piston engine:
--of a cylinder capacity
exceeding 1000cc but not
exceeding 1500cc:
8703.22.10 ---unassembled
8703.22.90 ---Other (assembled) u 5%
--of a cylinder capacity
exceeding 1500cc but not
exceeding 3000cc
8703.23.10 ---unassembled
---Other (assembled)
8703.23.91 ----of a cylinder capacity
exceeding 1500cc but not
exceeding 2000cc
u 5%
8703.23.99 ----Other u 10%
--of a cylinder capacity
exceeding 3000cc
8703.24.10 ---Unassembled
8703.24.90 ---Other (assembled) u 10%
-Other vehicles, with
compression ignition internal
combustion piston engine
(diesel or semi diesel)
--of a cylinder capacity not
exceeding 1500cc:
8703.31.10 ---unassembled
---Other (assembled):
8703.31.91 ----of cylinder capacity not
exceeding 1000cc
u Nil
8703.31.99 ----Other u 5%

eding 1500cc:
8703.31.10 ---unassembled
---Other (assembled):
8703.31.91 ----of cylinder capacity not
exceeding 1000cc
u Nil
8703.31.99 ----Other u 5%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.281
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No.

is book may be reproduced or distributed without permission of OAG.281
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No.

Description Unit Old Rate New Rate
--of a cylinder capacity not
exceeding 1500cc but does not
exceed 2500cc:
8703.32.10 ---unassembled
8703.32.90 ---Other (assembled)
8703.32.91 ----of a cylinder capacity
exceeding 1500cc but not
exceeding 2000cc
u 5%
8703.32.99 ----Other u 10%
--of cylinder capacity
exceeding 2500cc:
8703.33.10 ---Unassembled
8703.33.90 --- Other (Assembled): u 10%
8703.40.00 - Other vehicles, with both
spark-ignition internal
combustion piston engine and
electric motor as motors for
propulsion, other than those
capable of being charged by
plugging to external source
of electric power (except
HS Code 8703.80.10 and
8703.80.90 and vehicles that
use Compressed Natural Gas
(CNG) only)
--of a cylinder capacity
exceeding 1000cc but not
exceeding 2000cc:
u N/A 5%
--of a cylinder capacity
exceeding 2000cc
u N/A 10%
8703.50.00 - Other vehicles, with both
compression-ignition internal
combustion piston engine
(diesel or semi-diesel) and
electric motor as motors for
propulsion, other than those
capable of being charged by
plugging to external source of
electric power
--of a cylinder capacity
exceeding 1000cc but not
exceeding 2000cc:
u N/A 5%
--of a cylinder capacity
exceeding 2000cc
u N/A 10%

rce of
electric power
--of a cylinder capacity
exceeding 1000cc but not
exceeding 2000cc:
u N/A 5%
--of a cylinder capacity
exceeding 2000cc
u N/A 10%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
282
Heading HS Code No.

is book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
282
Heading HS Code No.

Description Unit Old Rate New Rate
8703.60.00 - Other vehicles, with both
spark-ignition internal
combustion piston engine
and electric motor as motors
for propulsion, capable of
being charged by plugging
to external source of electric
power
--of a cylinder capacity
exceeding 1000cc but not
exceeding 2000cc:
u N/A 5%
--of a cylinder capacity
exceeding 2000cc
u N/A 10%
8703.70.00 - Other vehicles, with both
compression-ignition internal
combustion piston engine
(diesel or semi-diesel) and
electric motor as motors
for propulsion, capable of
being charged by plugging
to external source of electric
power
--of a cylinder capacity
exceeding 1000cc but not
exceeding 2000cc:
u N/A 5%
--of a cylinder capacity
exceeding 2000cc
u N/A 10%
-Other
8703.90.90 ---Other u N/A 10%
88.02 Other aircraft (for example
helicopters, aeroplanes);
spacecraft (including satellites)
and suborbital and spacecraft
launch vehicles for private use
excluding commercial aircraft
-Helicopters (for private use)
8802.11.00 --Of unladen weight not
exceeding 2000kg
8802.12.00 -of an unladen weight
exceeding 2,000 kg
u 20%
8802.20.00 -Aeroplanes and other
aircraft, of an unladen weight
exceeding 15,000 kg
u 20%
8802.30.00 -Aeroplanes and other
aircraft, of an unladen weight
exceeding 15,000 kg
u 20%

her
aircraft, of an unladen weight
exceeding 15,000 kg
u 20%
8802.30.00 -Aeroplanes and other
aircraft, of an unladen weight
exceeding 15,000 kg
u 20%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.283
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
8802.40.00 -Aeroplanes and other
aircraft, of an unladen weight
exceeding 15,000 kg but not
15,000 kg
u 20%
89.03 Yachts and other vessels for
pleasure or sports; rowing
boats and canoes.

raft, of an unladen weight
exceeding 15,000 kg but not
15,000 kg
u 20%
89.03 Yachts and other vessels for
pleasure or sports; rowing
boats and canoes.

- Inflatable (including rigid
hull inflatable) boats:
8903.11.00 -- Fitted or designed to be
fitted with a motor, unladen
(net) weight (excluding the
motor) not exceeding 100 kg
u 20% 20%
8903.12.00 -- Not designed for use with
a motor and unladen (net)
weight not exceeding 100 kg
u 20% 20%
8903.19.00 --Other u 20% 20%
- Sailboats, other than
inflatable, with or without
auxiliary motor:
8903.21.00 -- Of a length not exceeding
7.5 m
u 20% 20%
8903.22.00 -- Of a length exceeding 7.5 m
but not exceeding 24 m
u 20% 20%
8903.23.00 -- Of a length exceeding 24 m u 20% 20%
-Motorboats, other than
inflatable, not including
outboard motorboats:
8903.31.00 -- Of a length not exceeding
7.5 m
u 20% 20%
8903.32.00 -- Of a length exceeding 7.5 m
but not exceeding 24m
u 20% 20%
8903.33.00 -- Of a length exceeding 24 m u 20% 20%
- Other:
8903.93.00 -- Of a length not exceeding
7.5 m
u 20% 20%
8903.99.90 --- Other u 20% 20%
93.02 Revolvers and pistols, other
than those of heading 93.03
or 93.04 of East African
Community Common
External Tariff, 2022. 9302.00.10 --- Revolvers u 25% 25%

ers and pistols, other
than those of heading 93.03
or 93.04 of East African
Community Common
External Tariff, 2022. 9302.00.10 --- Revolvers u 25% 25%

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
284
Heading HS Code No.

is book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
284
Heading HS Code No.

Description Unit Old Rate New Rate
--- Pistols, single barrel:
9302.00.21 ---- Semi-automatic u 25% 25%
9302.00.29 ---- Other u 25% 25%
9302.00.30 --- Pistols, multiple barrel u 25% 25%
93.03 Other firearms and devices
which operate by the firing
of an explosive charge (for
example, sporting shotguns
and rifles, muzzle-loading
firearms, Very pistols and
other devices designed to
project only signal flares,
pistols and revolvers for firing
blank ammunition, captive-
bolt humane killers, line
throwing guns)
9303.10.00 -muzzle-loading firearms u 25% 25%
-Other sporting, hunting or
target-shooting shotguns,
including combination
shotgun rifles:
---Shotguns, single barrel:
9303.20.21 ---- Pump-action u 25% 25%
9303.20.22 ---- Semi-automatic u 25% 25%
9303.20.29 ----Other u 25% 25%
9303.20.30 ---Shotguns, multiple barrel,
including combination guns
u 25% 25%
- Other sporting, hunting
or target-shooting rifles:
9303.30.10 --- Single-shot u 25% 25%
9303.30.20 --- Semi-automatic u 25% 25%
9303.90.00 -Other u 25% 25%
93.04 9304.00.00 Other arms (for example,
spring, air or gas guns and
pistols, truncheons), excluding
those of heading 93.07 of East
African Community Common
Tariff, 2012
u 25%
94.01 Seats (other than those of
heading 94.02), whether or
not convertible into beds, and
parts thereof.

African Community Common
Tariff, 2012
u 25%
94.01 Seats (other than those of
heading 94.02), whether or
not convertible into beds, and
parts thereof.

- Swivel seats with variable
height adjustment:

- Swivel seats with variable
height adjustment:

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.285
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading HS Code No. Description Unit Old Rate New Rate
9401.31.00 --Of wood u 20% 20%
9401.39.00 --Other u 20% 20%
- Seats other than garden
seats or camping equipment,
convertible into beds:
9401.41.00 --Of wood 20% 20%
9401.49.00 --Other u 20% 20%
- Seats of cane, osier, bamboo
or similar materials:
u
9401.52.00 --Of bamboo u 20% 20%
9401.53.00 --Of rattan u 20% 20%
9401.59.00 --Other u 20% 20%
-Other seats, with wooden
frames:
9401.61.00 --Upholstered u 20% 20%
9401.69.00 --Other u 20% 20%
- Other seats, with metal
frames:
9401.71.00 --upholstered u 20% 20%
9401.79.00 --Other u 20% 20%
9401.80.00 -Other seats u 20% 20%
-Parts
9401.91.00 --Of wood u 20% 20%
9401.99.00 --Other u 20% 20%
94.03 Other furniture and parts
thereof.

20% 20%
9401.80.00 -Other seats u 20% 20%
-Parts
9401.91.00 --Of wood u 20% 20%
9401.99.00 --Other u 20% 20%
94.03 Other furniture and parts
thereof.

9403.10.00 -Metal furniture of a kind used
in offices
u 20% 20%
9403.20.00 -Other metal furniture u 20% 20%
9403.30.00 -wooden furniture of a kind
used in offices
u 20% 20%
9403.40.00 -Wooden furniture of a kind
used in the kitchen
u 20% 20%
9403.50.00 -Wooden furniture of a kind
used in the bedroom
u 20% 20%
9403.60.00 -Other wooden furniture u 20% 20%
9403.70.00 -Furniture of plastics u 20% 20%
-Furniture of other materials,
including cane, osier, bamboo
or similar materials:

den furniture u 20% 20%
9403.70.00 -Furniture of plastics u 20% 20%
-Furniture of other materials,
including cane, osier, bamboo
or similar materials:

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
286
Heading HS Code No. Description Unit Old Rate New Rate
9403.82.00 --Of bamboo u 20% 20%
9403.83.00 --Of rattan u 20% 20%
9403.89.00 --Other u 20% 20%
-Parts
9403.91.00 --Of wood u 20% 20%
9403.99.00 --Other u 20% 20%
95.04 Video game consoles and
machines, table or parlour
games, including printables,
billiards, special tables for
casino games and automatic
bowling equipment, usement
machines erated by coins,
banknotes, bank cards, tokens
or by any other means of
payment
9504.30.00 - Other games, operated
by coins, banknotes, bank
cards, tokens or by any other
means of payment, other
than automatic bowling alley
equipment. u N/A 30%
96.14 9614.00.00 Smoking pipes (including pipe
bowls) and cigar or cigarette
holders, and parts thereof. u N/A 30%
Heading H.S. Code No. Description Unit Old
Excise
Rate
New Excise Rate
05.01 0501.00.00 Human hair, unworked,
whether or not washed or
scoured; waste of human
hair.

ode No. Description Unit Old
Excise
Rate
New Excise Rate
05.01 0501.00.00 Human hair, unworked,
whether or not washed or
scoured; waste of human
hair.

Locally manufactured kg N/A 10%
Imported kg N/A 25%
17.04 Sugar confectionary
(including white
chocolate), not containing
cocoa. 1704.10.00 -chewing gum, whether or
not sugar coated
kg
Locally produced Nil Nil
Imported kg Nil TZS 700.00

ng white
chocolate), not containing
cocoa. 1704.10.00 -chewing gum, whether or
not sugar coated
kg
Locally produced Nil Nil
Imported kg Nil TZS 700.00

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.287
THE EXCISE (MANAGEMENT AND TARIFF) ACT [CAP. 147 R.E. 2023]
Heading H.S. Code No. Description Unit Old
Excise
Rate
New Excise Rate
1704.90.00 - Other
locally produced kg Nil Nil
Imported kg Nil TZS 700.00
18.06 Chocolate and other food
preparations containing
cocoa
1806.31.00 -- filled, Chocolate in
divided bars etc filled
with cocoa and sugar
preparation
locally produced kg Nil Nil
Imported kg Nil Nil
1806.32.00 - not filled
locally produced kg Nil Nil
Imported kg Nil TZS 700.00
1806.90.00 -Other
locally produced kg Nil Nil
Imported kg Nil TZS 700.00
19.05 Bread, pastry, cakes,
biscuits and other
bakers’ wares, whether
or not containing cocoa;
communion wafers, empty
cachets of a kind suitable
for pharmaceutical use,
sealing wafers, rice paper
and similar products
1905.31.00 --Sweet biscuits
locally produced kg Nil Nil
Imported kg Nil TZS700.00

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