The Export Tax Act

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CHAPTER 196
THE EXPORT TAX ACT
[PRINCIPAL LEGISLATION]
ARRANGEMENT OF SECTIONS
Section Title
1. Short title.
2. Interpretation.
3. Imposition of export tax.
4. Tax may be recovered by suit.
5. Penalty for non-payment of tax.
6. Summary recovery of tax and penalty.
7. Provisions relating to crop authorities.
8. Power to amend Schedule.
9. Exemptions and refunds.
10. Collection by person other than Commissioner.
11. Regulations.
12. Offences.
13. Where offence is committed by body of persons.
14. Powers of proper officers.
15. Commissioner may compound offence.
16. Repeal.
SCHEDULE

ffences.
13. Where offence is committed by body of persons.
14. Powers of proper officers.
15. Commissioner may compound offence.
16. Repeal.
SCHEDULE

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1. This Act may be cited as the Export Tax Act. 2. In this Act unless the context otherwise requires-
“Commissioner” means the Permanent Secretary to the
Treasury;
“crop authority” means any parastatal organisation dealing
in agricultural produce or any by-product of any
agricultural produce;
“due date” means the date on which export tax on any
commodity is payable;
“export” means export out of Tanzania;
“Minister” means the Minister responsible for finance;
“parastatal organisation” means-
(a) a body corporate established by or under any Act other
than the Companies Act;
(b) any company registered under the Companies Act not
less than fifty per centum of the issued share capital
of which is owned by the Government or a parastatal
organisation or, where the company is limited by
guarantee, a company in respect of which the amount
that the Government or the parastatal organisation
which is a member of such company has undertaken
to contribute in the event of the company being wound
Short title
Interpretation
Cap. 212
Cap.

sation
which is a member of such company has undertaken
to contribute in the event of the company being wound
Short title
Interpretation
Cap. 212
Cap.

212
CHAPTER 196
THE EXPORT TAX ACT
An Act to provide for the export tax and related matters. [13th June, 1974]
Acts Nos. 17 of 1974
15 of 1975
7 of 1976
12 of 1979
12 of 1981
15 of 1984
15 of 1985
13 of 1996
8 of 1998
11 of 2000
15 of 2003
16 of 2007
8 of 2012
2 of 2014
15 of 2015
5 of 2022
7 of 2023
GN.Nos. 94 of 1976
102 of 1981

984
15 of 1985
13 of 1996
8 of 1998
11 of 2000
15 of 2003
16 of 2007
8 of 2012
2 of 2014
15 of 2015
5 of 2022
7 of 2023
GN.Nos. 94 of 1976
102 of 1981

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THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
up is not less than fifty per centum of the aggregate
amount which all the members have undertaken
to contribute; and references in this paragraph to a
parastatal organisation include references to any such
company;
“proper officer” means-
(a) the Commissioner; or
(b) any public officer appointed by the Commissioner to
be a proper officer for the purposes of this Act;
“tax” means the export tax imposed by this Act; and
“taxable commodity” means any commodity in respect of
which export tax is payable under this Act. 3.–(1) Subject to the provisions of this Act there shall be
charged, levied and collected by the Commissioner a tax
known as export tax, on the export from Tanzania of any of
the commodities specified in the first column of the Schedule
to this Act. (2) The tax on any commodity specified in the Schedule to
this Act shall be at such rate as is specified in relation thereto
in the second column of the said Schedule.

y commodity specified in the Schedule to
this Act shall be at such rate as is specified in relation thereto
in the second column of the said Schedule.

(3) The tax on any taxable commodity shall be due and
become payable by the exporter prior to the removal of the
commodity from Tanzania:
Provided that, where in the case of any agricultural produce,
provision is made in this Act for payment of the tax by a crop
authority on the sale for export of any taxable commodity by
such authority to a buyer in Tanzania, the tax shall become due
and payable on such sale and shall be payable on or before the
tenth day of the month immediately following the month in
which the sale takes place. (4) Where in relation to any consignment of taxable
commodity the Commissioner is satisfied that tax has been
paid by a crop authority in accordance with the proviso to
subsection (3) further export tax shall not be chargeable on
the export of the same consignment. Imposition of
export tax
Acts Nos. 13 of 1996 s. 22
8 of 1998 s. 3
7 of 2023 s. 12

tax shall not be chargeable on
the export of the same consignment. Imposition of
export tax
Acts Nos. 13 of 1996 s. 22
8 of 1998 s. 3
7 of 2023 s. 12

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THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
(5) A provision in this Act regulating the construction of
any expression used therein shall have the same effect as if
such provisions were set out in section 2. (6) The provisions of this section shall not apply to export
of raw hides and skin by an investor whose commercial
undertaking in an Export Processing Zone is export of meat. 4. A tax, penalty or other sum payable under this Act shall
be a debt due to the Government and may be recovered as a
civil debt by a suit at the instance of the Commissioner or any
proper officer authorised by the Commissioner in that behalf.

nd may be recovered as a
civil debt by a suit at the instance of the Commissioner or any
proper officer authorised by the Commissioner in that behalf.

5.–(1) Subject to the provisions of subsection (3) where any
amount of tax remains unpaid on the due date-
(a) additional tax equal to five per centum of that unpaid
amount shall thereupon become and be payable by way
of penalty; and
(b) where such amount remains unpaid for more than thirty
days after the due date the additional tax prescribed
by paragraph (a) shall be increased by five per centum
for the second and every succeeding period of thirty
days after the due date, or any part of such second or
succeeding period, during which such amount remains
unpaid, and the increased additional tax by way of
penalty shall become and be payable accordingly. (2) A sum payable by way of penalty under this section
shall, for the purposes of this Act, be deemed to be tax and
shall be collected and recoverable accordingly.

able by way of penalty under this section
shall, for the purposes of this Act, be deemed to be tax and
shall be collected and recoverable accordingly.

(3) The Commissioner or any proper officer authorised
by him in that behalf may, in his discretion, remit the whole
or part of any penalty payable under this section; but the
Commissioner or a proper officer authorised by him in that
behalf shall not remit the penalty in excess of the maximum
amount of penalty remittable under this section which may
be specified by the Minister by order published in the Gazette. Tax may be
recovered by suit
Penalty for non-
payment of tax
Act No. 12 of 1981 s. 8

y
be specified by the Minister by order published in the Gazette. Tax may be
recovered by suit
Penalty for non-
payment of tax
Act No. 12 of 1981 s. 8

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THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
(4) The Commissioner, or proper officer authorised by him
in that behalf, shall, as soon as may be after he has remitted any
penalty, prepare and submit to the Minister a full report on the
matter, setting out the circumstances and the reasons leading
to or justifying the remission. (5) Upon receipt of a report submitted to him pursuant to
subsection (4), the Minister may give such directions to the
Commissioner, in relation to the subject matter of the report
as he sees fit and may, in addition, take any other action which
he deems necessary. (6) An action taken or thing done by the Commissioner in
pursuance of any of the provisions of this section shall not be
subject to review or question by or in any court.

or thing done by the Commissioner in
pursuance of any of the provisions of this section shall not be
subject to review or question by or in any court.

6.–(1) Without prejudice to any other method for recovery of
the tax or penalties due under this Act, where any amount of
tax or penalty is due from any person, the Commissioner or
any proper officer authorised by him in that behalf may file in a
court of a resident magistrate having jurisdiction over the area
in which the person from whom such amount is due resides or
carries on business, a certificate stating-
(a) the name and address of the person from whom such
amount is due; and
(b) the amount due,
and upon such certificate being lodged in such court such
certificate shall be deemed to be a plaint duly lodged under
Order XXXV of the Civil Procedure Code and the court shall
proceed with the matter in accordance with provisions of that
Order, and in the event of a judgment being given in favour
of the plaintiff the court shall pass a decree for payment by
the defendant to the Government of the amount found due
together with interest thereon at five per centum per month on
the date on which the certificate was filed until payment. Summary
recovery of tax
and penalty
Cap. 33

nterest thereon at five per centum per month on
the date on which the certificate was filed until payment. Summary
recovery of tax
and penalty
Cap. 33

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THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
(2) The provisions of subsection (1) shall apply
notwithstanding that the amount involved exceeds the
pecuniary jurisdiction of a court of a resident magistrate. (3) Every certificate filed in a court of a resident magistrate
pursuant to the provisions of subsection (1) shall be prima
facie evidence of the truth of the statements contained in such
certificate. 7. Every sale of any taxable commodity by a crop authority
shall be deemed for the purposes of this Act to be a sale for
export unless such authority satisfies the Commissioner that
the taxable commodity is not intended for export. 8.–(1) The Minister may, by order published in the Gazette,
add to, amend, repeal or replace the Schedule to this Act. (2) Every order made under subsection (1) shall be
submitted for the approval, to be signified by resolution, of
the National Assembly within fifteen days of the order being
made or, where the National Assembly is not meeting, during
its next meeting.

olution, of
the National Assembly within fifteen days of the order being
made or, where the National Assembly is not meeting, during
its next meeting.

(3) Where any such order is not approved by the National
Assembly within the time specified in subsection (2) or
is disapproved by the National Assembly the order shall
thereupon either expire forthwith or cease to have effect, as
the case may be, but without prejudice to anything previously
done or suffered to be done under the order. (4) Notwithstanding subsection (3), where in compliance
with an order under subsection (1) which is subsequently
not approved or is disapproved by the National Assembly any
person who has paid export tax or has paid export tax at an
increased rate as a result of such order, there shall be paid to
such person an appropriate refund having regard to the law in
force immediately prior to the coming into force of the order;
and where in compliance with an order as aforesaid any person
has paid export tax at a reduced rate or has not been obliged
to pay export tax as a result of such order, such person shall
be liable to make good the deficiency by paying the difference
Provisions
relating to crop
authorities
Power to amend
Schedule

rder, such person shall
be liable to make good the deficiency by paying the difference
Provisions
relating to crop
authorities
Power to amend
Schedule

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THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
between the amount of export tax already paid by him and the
amount which he would have been liable to pay had the order
not been made. 9. Where in the opinion of the Minister it is in the public
interest so to do, he may, by order published in the Gazette-
(a) authorise the refund of any export tax on any
commodity where similar tax has been paid on such
commodity in any country or countries specified in the
order;or
(b) exempt from export tax any commodity exported to
any country. 10. Notwithstanding the other provisions of this Act the
Minister may make an arrangement for the collection of the
export tax on any taxable commodity by some person other
than the Commissioner and may approve arrangements for
the payment of the tax to such person before or after the export
of the commodity, but nothing in any such arrangement shall
exempt the exporter from any liability to pay the tax on such
commodity unless the tax is paid in accordance with such
arrangement.

arrangement shall
exempt the exporter from any liability to pay the tax on such
commodity unless the tax is paid in accordance with such
arrangement.

11.–(1) The Minister may make regulations for the better
carrying out of the purposes and provisions of this Act and,
without prejudice to the generality of the foregoing, may make
regulations-
(a) requiring persons engaged in the business of exporting
or selling for export any taxable commodity to submit
such particulars and returns as may be prescribed;
(b) providing for anything or matter which may be
prescribed or provided for by regulations. (2) The Minister may annex to the breach of any regulation
made under subsection (1) a penalty of a fine not exceeding
fifteen thousand shillings or of imprisonment for a term not
exceeding two years or to both. Exemptions and
refunds
Collection by
person other than
Commissioner
Regulations

ings or of imprisonment for a term not
exceeding two years or to both. Exemptions and
refunds
Collection by
person other than
Commissioner
Regulations

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.760
THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
12. A person who-
(a) fails to pay the tax due under this Act within fifteen
days from the date on or before which the same is
required to be paid; or
(b) with intent to evade payment of any tax or penalty due
under this Act-
(i) makes any false statement to a proper officer;
(ii) fails or omits to give any information or submit
any return required to be given or submitted by
this Act or by regulations made hereunder, or
gives any such information or submits any such
return which is false in any material particular; or
(iii) does or fails to do any act or thing,
commits an offence and on conviction shall be liable to a fine
not exceeding twenty thousand shillings or to imprisonment
for a term not exceeding three years or to both. 13.

n conviction shall be liable to a fine
not exceeding twenty thousand shillings or to imprisonment
for a term not exceeding three years or to both. 13.

Where any offence under this Act or under any regulations
made under this Act is committed by a body of persons then,
as well as such body of persons, any person who, at the time of
the commission of the offence was concerned, as a director, a
partner or an officer, with the management of the affairs of such
body of persons, commits an offence and on conviction shall
be liable to be proceeded against and punished accordingly,
unless he proves to the satisfaction of the court that he had no
knowledge and could not by the exercise of reasonable diligence
have had knowledge of the commission of the offence. 14. A proper officer may, for the purposes of the prevention
of the evasion of tax, the recovery and collection of tax and
the investigation and prosecution of offences under this Act,
exercise the powers conferred on a proper officer appointed
under the Value Added Tax Act, for the like purposes in respect
of value added tax and offences under that Act, and shall have
the like protection against legal proceedings in the exercise of
those powers. Offences
Where offence
is committed by
body of persons
Powers of proper
officers
Cap. 148

n against legal proceedings in the exercise of
those powers. Offences
Where offence
is committed by
body of persons
Powers of proper
officers
Cap. 148

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THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
15.–(1) The Commissioner may, where he is satisfied that
any person has committed an offence under this Act, or any
regulations made under this Act, by order, compound such
offence by requiring such person to make payment of a sum
of money:
Provided that-
(a) such sum of money shall not be less than one hundred
shillings or more than the aggregate of five thousand
shillings and the whole of the amount of any tax or
penalty due from such person;
(b) the power conferred by this section shall only be
exercised where the person admits in writing that he
has committed the offence; and
(c) the Commissioner shall give to the person from whom
he receives such sum of money, a receipt. (2) Where an offence is compounded in accordance with
the provisions of subsection (1) and any proceedings are
brought against the offender for the same offence, it shall be a
good defence for such offender if he proves to the satisfaction
of the court that the offence with which he is charged has been
compounded under subsection (1).

ce for such offender if he proves to the satisfaction
of the court that the offence with which he is charged has been
compounded under subsection (1).

(3) Where a person is aggrieved by an order made under
subsection (1), he may, within thirty days of such order being
made appeal to the High Court and the provisions of Part X
of the Criminal Procedure Act shall apply mutatis mutandis to
every such appeal as if it were an appeal against sentence passed
by a district court in the exercise of its original jurisdiction. 16. [Repeals the Export Tax Ordinance]
Commissioner
may compound
offence
Cap. 20
Repeal
R.L. Cap. 196
Act No. 31 of 1946

of its original jurisdiction. 16. [Repeals the Export Tax Ordinance]
Commissioner
may compound
offence
Cap. 20
Repeal
R.L. Cap. 196
Act No. 31 of 1946

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THE EXPORT TAX ACT [CAP. 196 R.E. 2023]
SCHEDULE
(Made under section 3)
Item Rate
1. Raw hides and skin
Eight percentum of the value of the
commodity (f.o.b) or 0.52 USD per
kilograme, whichever is greater.
2. Wet Blue leather Ten percentum of the value of the
commodity (f.o.b).
3. Copper Waste or scrap metals of
Headings 72. 04 and 74.04
Thirty percentum of the value of the
commodity (f.o.b) or 150 USD per
tonne, whichever is greater
Acts Nos.
15 of 1975
9 of 1976
12 of 1979
15 of 1985
13 of 1996
8 of 1998
11 of 2000
15 of 2003
16 of 2007
8 of 2012
2 of 2014
15 of 2015
5 of 2022
GN. No.
94 of 1976
102 of 1981