The Imports Control Act

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CHAPTER 276
THE IMPORTS CONTROL ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Interpretation.
3. Appointment of Imports Controller and Assistant Controllers.
4. Prohibition of importation of goods except under import licence.
5. Open general licence.
6. Application for import licence.
7. Issue of import licence.
8. Validity of licence.
9. Extension of licence in particular cases.
10. Cancellation of licence.
11. Production of import licence.
12. Offence not to comply with conditions of licence.
13. False information.
14. Prohibition against transfer of licence.
15. Prohibition of imports.
16. Import licence does not authorise importation of prohibited goods.
17. Cases in which import licence is not required.
18. Declaration of sales controlled goods.
19. Powers of entry.
20. Penalty.
21. Offence committed by company, firm, etc.
22. Directions by Imports Controller.

ration of sales controlled goods.
19. Powers of entry.
20. Penalty.
21. Offence committed by company, firm, etc.
22. Directions by Imports Controller.

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1. This Act may be cited as the Imports Control Act. 2. In this Act, unless the context otherwise requires-
“Controller” means the person appointed by the President
to be the Imports Controller under section 3 of this Act
and includes his duly authorised representative;
“Defence Regulations” means the Defence (Import and
Export Control) Regulations, 1943, as amended from
time to time;
“goods” includes all kinds of movable or personal property,
including animals;
“import” with its grammatical variations and cognate
expressions means to bring goods or cause goods to be
brought into or within Tanzania by sea, air or land;
“import licence” means an import licence issued or deemed
to have been issued under the provisions of section 7 of
this Act;
“Minister” means the Minister responsible for Finance;
Short title
Ord. No. 39 of 1956 s. 2
Interpretation
Ord. No. 51 of 1958 s. 2;
GN. No. 259 of 1971
CHAPTER 276
THE IMPORTS CONTROL ACT
An Act to make provision for the control of imports and other related
matters. [29th October, 1951]
Ords. Nos.

971
CHAPTER 276
THE IMPORTS CONTROL ACT
An Act to make provision for the control of imports and other related
matters. [29th October, 1951]
Ords. Nos.

33 of 1950
10 of 1951
39 of 1956
51 of 1958
GN. No. 259 of 1971
Acts Nos. 5 of 1972
10 of 1973

33 of 1950
10 of 1951
39 of 1956
51 of 1958
GN. No. 259 of 1971
Acts Nos. 5 of 1972
10 of 1973

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THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023]
“open general licence” means an open general licence issued
or deemed to have been issued under the provisions of
section 5 of this Act;
“sales-controlled goods” means any goods declared to be
sales-controlled goods under section 18(1) of this Act. 3.–(1) The Minister may appoint an Imports Controller,
and the Imports Controller may appoint Assistant Imports
Controllers for the purposes of this Act. (2) The Controller may delegate to any Assistant Imports
Controller all or any of his powers, duties and functions under
this Act either generally or in any area of Tanzania during any
times or for any purposes which the Controller may direct,
and may at any time revoke or vary such delegation:
Provided that no delegation shall be deemed to divest the
Controller of all or any of his powers, duties or functions, and
he may continue to exercise the powers, duties or functions,
notwithstanding the delegation. 4.

of all or any of his powers, duties or functions, and
he may continue to exercise the powers, duties or functions,
notwithstanding the delegation. 4.

Subject to the provisions of this Act, it shall be an offence
against this Act for any person to import any goods, or to do
any act with intent that any goods are imported, unless he is
in possession of a valid licence, hereinafter referred to as an
“import licence”, issued or deemed to have been issued by the
Controller under the provisions of section 7 authorising the
importation of the goods:
Provided that the provisions of this section shall not apply
if the importation of the goods has been authorised by an open
general licence issued or deemed to have been issued by the
Controller under the provisions of section 5. 5.–(1) The Controller may authorise the importation of any
class of goods by the issue of an open general licence which
shall be published in the Gazette and have effect from the date
of the publication, an open general licence shall be subject
to conditions, if any, as the Controller may in his discretion
impose. Appointment
of Imports
Controller
and Assistant
Controllers
GN. No. 259 of 1971
Prohibition of
importation of
goods except
under import
licence
Open general
licence

Imports
Controller
and Assistant
Controllers
GN. No. 259 of 1971
Prohibition of
importation of
goods except
under import
licence
Open general
licence

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74
(2) Any open general licence lawfully issued under
the provisions of the Defence Regulations and in force
immediately prior to the commencement of this Act shall,
notwithstanding the expiry or revocation of the said Defence
Regulations, for the period for which it is expressed to be in
force, unless previously cancelled under section 10, be deemed
to be an open general licence issued by the Controller under
the provisions of this section. 6. An application for an import licence shall be in the form
and shall contain the particulars which the Controller may
direct.

sions of this section. 6. An application for an import licence shall be in the form
and shall contain the particulars which the Controller may
direct.

7.–(1) Subject to the provisions of section 10, the Controller
upon receipt of an application for the issue of an import licence
may in his discretion-
(a) refuse to issue an import licence;
(b) issue an import licence for any period and subject
to conditions, if any, which may be specified by
the Controller in the import licence, and, without
prejudice to the generality of the preceding provisions,
the Controller may impose all or any of the following
conditions that any goods thereby authorised to be
imported-
(i) shall not exceed the value specified in the import
licence;
(ii) shall originate in any country or countries which
may be specified in the import licence;
(iii) shall enter Tanzania on direct consignment from
any country or countries specified in the import
licence; or
(iv) shall not become the property of any person
having an interest in the said goods contrary to
any law. (2) An import licence shall be in the form which the
Controller may direct. Application for
import licence
Issue of import
licence
Ords. Nos. 10 of 1951 s. 3;
51 of 1958 s. 3;
Act No. 10 of 1973 s. 12

he
Controller may direct. Application for
import licence
Issue of import
licence
Ords. Nos. 10 of 1951 s. 3;
51 of 1958 s. 3;
Act No. 10 of 1973 s. 12

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THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023]
(3) An import licence lawfully issued under the provisions
of the Defence Regulations and in force immediately prior
to the commencement of this Act shall, notwithstanding the
expiry or revocation of the said Defence Regulations, but
subject to the provisions of section 16, for the period for which
it is expressed to be in force, unless previously cancelled under
section 10, be deemed to be an import licence issued by the
Controller under the provisions of this section. (4) For the avoidance of doubts it is hereby declared that
nothing in this Act shall be construed as preventing the
Controller from issuing a valid import licence in respect of any
goods at any time after their shipment and before clearance
through customs. 8.

g the
Controller from issuing a valid import licence in respect of any
goods at any time after their shipment and before clearance
through customs. 8.

Subject to the provisions of section 16, an import licence or
an open general licence shall be valid for the period which the
Controller may specify in the licence, and after expiry of that
period shall be null and void:
Provided that, on application made within the period for
which an import licence is valid the Controller may extend
that period by endorsement of the import licence. 9. Subject to the provisions of section 16, the Controller shall
not refuse to extend the period of validity of an import licence
under the provisions of section 8 for a period not exceeding
three months if, before the licence would otherwise expire, the
holder of the licence satisfies the Controller-
(a) that a firm order was placed for the goods specified
in the licence at least thirty days before the date of the
expiry; or
(b) where the order was placed within such thirty days as
aforesaid, that the goods have already been shipped to
Tanzania. 10. The Controller may at any time in his absolute discretion
cancel any open general licence or any import licence and
Validity of licence
Ord. No. 10 of 1951 s. 4
Extension
of licence in
particular cases
Act No. 10 of 1973 s.

general licence or any import licence and
Validity of licence
Ord. No. 10 of 1951 s. 4
Extension
of licence in
particular cases
Act No. 10 of 1973 s.

13
Cancellation of
licence
Act No. 10 of 1973 s. 14

13
Cancellation of
licence
Act No. 10 of 1973 s. 14

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76
shall cancel that licence in respect of which or the obtaining of
which an offence against this Act has been committed:
Provided that the Controller shall not, save where section
16 applies, refuse to issue a new import licence authorising the
importation within three months of any goods the importation
of which had been authorised by an import licence or open
general licence so cancelled for any reason other than an offence
under this Act, in any case where the prospective importer of
the goods applies for a new licence within one month of the
cancellation of the import licence or open general licence, and
satisfies the Controller-
(a) that a firm order was placed for the goods at least thirty
days before the date of such cancellation; or
(b) where the order was placed within thirty days as
aforesaid, that the goods have already been shipped to
Mainland Tanzania.

f such cancellation; or
(b) where the order was placed within thirty days as
aforesaid, that the goods have already been shipped to
Mainland Tanzania.

11.–(1) A valid import licence shall be produced with the
customs import entry at the time and place of the importation
of the goods to which the licence relates:
Provided that the provisions of this subsection shall not
apply if the importation of the goods has been authorised by
an open general licence, or in the case of any goods permitted
to be imported without an import licence. (2) The Commissioner of Customs or any officer acting on
his behalf shall be entitled to refuse to permit the importation of
any goods in relation to which production of an import licence
is required by this section unless the licence is produced along
with the customs import entry for those goods and no liability
at law shall attach to the Commissioner or any customs officer
by reason of any that refusal. 12. A person who contravenes or fails to comply with any
conditions subject to which the importation of goods is
authorised by an import licence or by an open general licence
commits an offence. Production of
import licence
Offence not to
comply with
conditions of
licence

d by an import licence or by an open general licence
commits an offence. Production of
import licence
Offence not to
comply with
conditions of
licence

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THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023]
13. A person who for the purpose of obtaining any licence
under this Act-
(a) makes any declaration or statement which is false in
any material particular; or
(b) produces any document which is false in any material
particular or has not been given by the person by whom
it purports to have been given or has been in any way
altered or tampered with,
without prejudice to any liability imposed by any other law,
commits an offence against this Act unless he proves that he
had taken all reasonable steps to ascertain the truth of the
declarations or statements made by him or contained in any
document so produced or to satisfy himself of the genuineness
of any such document. 14. A holder of any import licence who, except with the
previous written permission of the Controller, transfers or
assigns the licence to any other person commits an offence
against this Act.

cept with the
previous written permission of the Controller, transfers or
assigns the licence to any other person commits an offence
against this Act.

15.–(1) The Minister may by order published in the Gazette
prohibit or restrict by means of any conditions and limitations
which may be specified in the order the importation into
Tanzania of any goods or class or description of goods therein
set forth either generally or from any specified country or place
or from any person or class of persons. (2) Where the importation of any goods or class or
description of goods is prohibited or restricted by any order
made under this section, any person who imports or attempts
to import those goods into Tanzania in contravention of the
said order or any provision of it commits an offence against
this Act. 16. An import licence issued under this Act shall not authorise
the importation of any goods the importation of which is
prohibited or restricted by any provision made in or under
False information
Prohibition
against transfer of
licence
Prohibition of
imports
GN. No. 259 of 1971
Import licence
does not authorise
importation of
prohibited goods

n
Prohibition
against transfer of
licence
Prohibition of
imports
GN. No. 259 of 1971
Import licence
does not authorise
importation of
prohibited goods

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78
this Act or under any other law for the time being in force in
Mainland Tanzania. 17. Notwithstanding the other provisions of this Act, no
import licence shall be required in respect of the importation
of the following goods:
(a) goods imported in transit or for transshipment;
(b) any other goods which the President may by notice
published in the Gazette or in such other manner as
he may consider necessary to bring the matter to the
notice of the public permit to be imported without an
import licence. 18.–(1) The Minister may, by order published in the Gazette
declare any goods imported or to be imported to be sales-
controlled goods for the purposes of this Act. (2) A person who sells or otherwise disposes of any sales-
controlled goods imported into Tanzania on or after the date
of the publication of an order under subsection (1) of this
section otherwise than in accordance with a permit issued by
the Controller, commits an offence against this Act.

n order under subsection (1) of this
section otherwise than in accordance with a permit issued by
the Controller, commits an offence against this Act.

(3) A permit under subsection (2) of this section may be
issued subject to such conditions as the Controller may in his
discretion impose. 19.–(1) Subject to the provisions of subsection (2) and
subsection (3) of this section the Imports Controller, any
Assistant Imports Controller, or any police officer of or above
the rank of Assistant Inspector if he has reasonable cause to
believe that an offence under this Act has been committed in
respect of any goods and that those goods are stored upon any
premises, may, notwithstanding the provisions of any other
law, enter upon the premises for the purpose of ascertaining
whether or not those goods are on the said premises and
inspecting the goods and any documents relating to the
importation of those goods. Cases in which
import licence is
not required
Act No. 10 of 1973 s. 15
Declaration of
sales controlled
goods
GN. No. 259 of 1971
Act No. 5 of 1972 s. 27
Powers of entry
Ord. No. 10 of 1951 s. 5

ed
Act No. 10 of 1973 s. 15
Declaration of
sales controlled
goods
GN. No. 259 of 1971
Act No. 5 of 1972 s. 27
Powers of entry
Ord. No. 10 of 1951 s. 5

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THE IMPORTS CONTROL ACT [CAP. 276 R.E. 2023]
(2) A dwelling house shall not be entered without a warrant
except in the presence of the owner or occupier. (3) A person who obstructs or hinders the Imports
Controller or any other person lawfully exercising any power
conferred by subsection (1) of this section commits an offence. 20.–(1) A person who commits an offence under this Act shall,
on conviction be liable to a fine not exceeding ten thousand
shillings or a term of imprisonment not exceeding two years
or to both. (2) Where any person is convicted of an offence under this
Act, it shall be lawful for the court which convicts him to order
that any goods to which the conviction relates shall be forfeited
to the Government. 21.

it shall be lawful for the court which convicts him to order
that any goods to which the conviction relates shall be forfeited
to the Government. 21.

Where an offence under this Act is committed by a
company or firm or other association of individuals, every
director and officer of the company, every partner and officer
of the firm and every person concerned in the management
of the affairs of that association, shall severally be liable to be
prosecuted and punished for the offence in like manner as if he
had himself committed the offence, unless the act or omission
constituting the offence took place without his knowledge,
consent or connivance. 22. An appointment, direction, notice, order or permission
which the Imports Controller is authorised to make or give
under this Act may, in the absence of any express provision,
be communicated to the persons affected thereby, by notice
published in the Gazette or in any other manner which the
Imports Controller may consider necessary to bring the same
to the notice of that person. Penalty
Offence
committed by
company, firm,
etc
Directions
by Imports
Controller

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