THE FOREIGN VEHICLES TRANSIT CHARGES ACT

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CHAPTER 84
THE FOREIGN VEHICLES TRANSIT CHARGES ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Citation and application.
2. Interpretation.
part ii
IMPOSITION OF TRANSIT CHARGES
3. Imposition of transit charges.
4. Exemption.
part iii
ADMINISTRATION AND COLLECTION
5. Designation of entry point.
6. Transit charge collectors.
7. Issue of receipt.
8. Power to inspect.
9. Repealed.
10. Repealed.
11. Prohibited conduct.
12. Regulations.
13. Repeal.
SCHEDULE

charge collectors.
7. Issue of receipt.
8. Power to inspect.
9. Repealed.
10. Repealed.
11. Prohibited conduct.
12. Regulations.
13. Repeal.
SCHEDULE

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PART I
PRELIMINARY PROVISIONS
1.–(1) This Act may be cited as the Foreign Vehicles Transit
Charges Act. (2) This Act shall apply to all public roads in Mainland
Tanzania. 2. In this Act, unless the context otherwise requires-
“Commissioner” means the Commissioner General appointed
under the Tanzania Revenue Authority Act;
“entry point” means any place, premises or other area appointed
or designated as a point or points at or within which transit
charges are payable under this Act;
“foreign vehicle” means motor vehicle registered in a country
other than Tanzania;
“Minister” means the Minister responsible for finance;
“owner” in relation to any foreign vehicle includes-
(a) the person having the use of the vehicle under a hiring
or hire purchase agreement;
Citation and
application
Interpretation
Act No. 10 of 2015 s. 132
Cap.

person having the use of the vehicle under a hiring
or hire purchase agreement;
Citation and
application
Interpretation
Act No. 10 of 2015 s. 132
Cap.

399
CHAPTER 84
THE FOREIGN VEHICLES TRANSIT CHARGES ACT
An Act to impose and collect transit charges on the use of foreign vehicles
on public roads, to repeal the Foreign Commercial Vehicles (Licensing)
Act, and to provide for other matters related to transit charges. [16th June, 1995]
[s. 1(2)]
Acts Nos. 19 of 1995
25 of 1997
11 of 2000
5 of 2011
10 of 2015
5 of 2022
7 of 2023

er matters related to transit charges. [16th June, 1995]
[s. 1(2)]
Acts Nos. 19 of 1995
25 of 1997
11 of 2000
5 of 2011
10 of 2015
5 of 2022
7 of 2023

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THE FOREIGN VEHICLES TRANSIT CHARGES ACT [CAP. 84 R.E. 2023]
(b) the person in charge of the vehicle;
(c) the driver of the vehicle; and
(d) any person who holds himself out as, or is, the agent of
the owner in relation to any business connected with the
vehicle;
“transit charges” means the money payable on the use of a
foreign vehicle on a public road;
“transit charges collector” means a collector of transit charge
under section 6; and
“vehicle” means any motor vehicle contracted or adapted for
use on the road and includes a trailer. PART II
IMPOSITION OF TRANSIT CHARGES
3.–(1) There is imposed a transit charge on the use of foreign
vehicles on public roads in Mainland Tanzania, payable by every
person in respect of the foreign vehicle he drives along a public
road. (2) The transit charge payable under this Act shall be paid
upon the foreign vehicle in question passing through the entry
point along a public road:
Provided that, such charge shall be charged solely on road
trip to a destination within Mainland Tanzania.

hrough the entry
point along a public road:
Provided that, such charge shall be charged solely on road
trip to a destination within Mainland Tanzania.

(3) There shall be levied and paid in accordance with the
rates prescribed in the Schedule to this Act, the transit charges
in respect of a vehicle passing through the entry point along a
public road for the whole of the distance to be covered by the
vehicle while in the country:
Provided that, a foreign registered vehicle from a country
which charges a rate higher than that specified in the Schedule
shall be charged the rate applicable in that foreign country. (4) The Minister may, by order published in the Gazette,
amend, vary, add to, replace or otherwise alter the content of
the Schedule. Imposition of
transit charges
Acts Nos. 11 of 2000 s. 19
5 of 2022 s. 47
7 of 2023 s. 16

d to, replace or otherwise alter the content of
the Schedule. Imposition of
transit charges
Acts Nos. 11 of 2000 s. 19
5 of 2022 s. 47
7 of 2023 s. 16

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612
4. The Minister may, by order published in the Gazette, exempt
any person, body of persons or foreign vehicle from the
application in relation to them of any of the provisions of this
Act or the payment of any transit charge, and such exemption
may be general or restricted to any particular entry point or
points and may be on such conditions as the Minister may
impose. PART III
ADMINISTRATION AND COLLECTION
5.–(1) The Minister may, by order published in the Gazette,
amend, add to, vary, replace or otherwise alter the designation
of any place as entry point at which transit charges shall be
paid and collected. (2) There shall be established a paying point at or within the
entry point or points at which transit charges shall be paid and
collected. (3) Every paying point in or at the entry point shall be
conspicuously signposted as such in both Kiswahili and English.

shall be paid and
collected. (3) Every paying point in or at the entry point shall be
conspicuously signposted as such in both Kiswahili and English.

(4) Every vehicle approaching and proceeding through the
entry point shall stop at the paying point at the entry point,
and the owner or person in charge of that vehicle shall pay to
the transit charge collector at that point the transit charge due
and payable by him. 6.–(1) The Commissioner shall be responsible for the
administration and collection of the transit charges payable
under this Act. (2) The Commissioner may appoint public officers to be
transit charge and assistant transit charge collectors. (3) The transit charge and assistant transit charge collectors
shall collect transit charges at every entry point and perform
such other functions and duties as may be specified by the
Commissioner for the purposes of this Act. Exemption
Designation of
entry point
Transit charge
collectors
Act No. 10 of 2015 s. 133

e specified by the
Commissioner for the purposes of this Act. Exemption
Designation of
entry point
Transit charge
collectors
Act No. 10 of 2015 s. 133

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THE FOREIGN VEHICLES TRANSIT CHARGES ACT [CAP. 84 R.E. 2023]
(4) The Commissioner may appoint in respect of every
entry point a manager to be responsible for the management,
conduct and supervision of the affairs of the entry point. 7.–(1) Every person collecting a transit charge under this Act
shall forthwith issue a receipt or a ticket in the prescribed form. (2) The manager of each entry point shall keep or cause to
be kept and maintained a register of all vehicles paying transit
charge at the station, and shall submit or cause to be made out
and submitted to the Commissioner such periodic returns of
the payment of the transit charges in question in the prescribed
form. 8.–(1) There shall be appointed such public officers, designated as
transit charge inspectors, as the Minister may, upon the advice of
the Commissioner, determine as being necessary for ensuring
due compliance with the provisions of this Act.

s, as the Minister may, upon the advice of
the Commissioner, determine as being necessary for ensuring
due compliance with the provisions of this Act.

(2) In the discharge of duties under this Act, a transit charge
inspector shall have and exercise like powers granted by section
51 of the Tax Administration Act. 9. [Repealed by Act No. 10 of 2015, s.135.]
10. [Repealed by Act No. 10 of 2015, s.135.]
11.–(1) A person shall not-
(a) drive a foreign vehicle through an entry point except by
the route designated for the passage of that vehicle; or
(b) refuse to stop a foreign vehicle at an entry point when
requested to do so by a transit charge inspector. (2) A person who commits an act or omission in violation of
subsection (1) shall be treated as impeding the administration
of this Act for purposes of section 96 of the Tax Administration
Act. Issue of receipt
Power to inspect
Acts Nos. 25 of 1997 s. 16
10 of 2015 s. 134
Cap. 438
Repealed
Repealed
Prohibited
conduct
Act No. 10 of 2015 s. 136
Cap. 438

receipt
Power to inspect
Acts Nos. 25 of 1997 s. 16
10 of 2015 s. 134
Cap. 438
Repealed
Repealed
Prohibited
conduct
Act No. 10 of 2015 s. 136
Cap. 438

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614
12. The Minister may, either of his own accord or upon advice
by the Commissioner, make regulations to be published in the
Gazette-
(a) prescribing matters required or permitted by this Act
to be prescribed; and
(b) providing in any other way for the better and more
effective carrying out of the purposes and provisions of
this Act.
13. [Repeals the Foreign Commercial Vehicles (Licensing)].
SCHEDULE
(Made under section 3(3))
TRANSIT CHARGES
Category of vehicle Amount payable
1. Up to but does not exceed 3 axles US$ 6 or its equivalent in Tanzanian
shillings for every 100 Kilometres.
2. Exceeding 3 axles US$ 10 or its equivalent in Tanzanian
shillings for every 100 Kilometres.
Regulations
Repeal
Act No.
23 of 1970
Acts Nos.
5 of 2011 s. 10
5 of 2022 s. 47