The Port Service Charge Act

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CHAPTER 264
THE PORT SERVICE CHARGE ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
1. Short title.
2. Interpretation.
3. Imposition of port service charge.
4. Exemptions from charge.
5. Power to make further exemptions.
6. Appointment of agents.
7. Collection and payment of charge.
8. Issue of receipts.
9. Power of restraint or removal.
10–12. Repealed.
13. Regulations.

Appointment of agents.
7. Collection and payment of charge.
8. Issue of receipts.
9. Power of restraint or removal.
10–12. Repealed.
13. Regulations.

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1. This Act may be cited as the Port Service Charge Act.
2. In this Act, unless the context requires otherwise-
“charge” means the port service charge imposed by section 3;
“collection agent” means an agent appointed under section 6;
“Minister” means the Minister responsible for finance;
“passenger” does not include a member of the crew of the
ship concerned, or of another ship owned, operated or
managed by the same undertaking as owns, operates or
manages the ship concerned, when on duty;
“port” means any sea port or inland water port in Mainland
Tanzania;
“sea transport undertaking” means an undertaking whose
business includes the carriage by sea or inland water of
passengers for hire or reward; and
“ship” includes any vessel used for carriage of passengers.
Short title
Interpretation
CHAPTER 264
THE PORT SERVICE CHARGE ACT
An Act to impose a charge upon passengers embarking on ships at ports.
[1st July, 1973]
Acts Nos.
11 of 1973
12 of 1979
14 of 1992
25 of 1997
8 of 1998
15 of 2003
14 of 2009
10 of 2015
4 of 2018
8 of 2019

ships at ports.
[1st July, 1973]
Acts Nos.
11 of 1973
12 of 1979
14 of 1992
25 of 1997
8 of 1998
15 of 2003
14 of 2009
10 of 2015
4 of 2018
8 of 2019

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THE PORT SERVICE CHARGE ACT [CAP. 264 R.E. 2023]
3.–(1) Subject to the provisions of section 4 and to any
exemption granted under this Act, there shall be paid by every
passenger on each occasion on which he embarks on a ship, or
a ferry, at a port in Mainland Tanzania-
(a) for a journey to destination within or outside the United
Republic, a port service charge of one thousand shillings
in the case of a resident;
(b) for a journey to a destination within or outside the
United Republic, a port service charge of ten US Dollars
or its equivalent in convertible currency in any other
case. (2) The charge shall be a debt due to the government and
shall be paid prior to embarkation to a collection agent. 4.–(1) There shall be exempt from liability to pay the charge-
(a) any child under the age of two years;
(b) any passenger embarking at a port at which he is in
transit; and
(c) any passenger embarking on a ferry which plies at a
distance of up to three kilometres from the port.

ing at a port at which he is in
transit; and
(c) any passenger embarking on a ferry which plies at a
distance of up to three kilometres from the port.

(2) For purposes of subsection (1), a passenger is in transit at
a port if he disembarks at such port from a ship and re-embarks
on the same ship under the authority of the same ticket issued
to him for the journey, prior to such ship’s departure for a port
outside the United Republic. 5.–(1) The Minister may, by order published in the Gazette,
exempt any class of persons from the liability of the charge. (2) An exemption under this section may be granted
generally or in respect of any particular embarkation. 6.–(1) The Minister may appoint any public officer or any
other person to be the agent for the collection of the charge. (2) Every ship owner or shipping agent shall be deemed to
be a collecting agent appointed under subsection (1) for the
port at which he operates. Imposition of
port service
charge
Acts Nos. 12 of 1979 s.13
14 of 1992 s.30
25 of 1997 s.34
15 of 2003 s.41
4 of 2014 s.55
Exemptions from
charge
Act No. 15 of 2003 s.42
Power to
make further
exemptions
Act No. 4 of 2018 s.44
Appointment
of agents
Act No. 25 of 1997 s.35

5
Exemptions from
charge
Act No. 15 of 2003 s.42
Power to
make further
exemptions
Act No. 4 of 2018 s.44
Appointment
of agents
Act No. 25 of 1997 s.35

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524
7.–(1) Every agent shall collect the charge upon the purchase
of a ticket for ship travel through a port to any destination
within or outside the United Republic. (2) The amount collected by way of charge shall be remitted
to the Commissioner General of the Tanzania Revenue Authority
on or before the last working day of the month following the
month in which the collections were made. (3) An agent required to collect and remit charge under this
section shall, on or before the last working day of the month
following the month to which the charge relates, file a monthly
return to the Commissioner General of Tanzania Revenue
Authority in the prescribed form. (4) Upon filing the monthly return under subsection (3), the
agent shall disclose the amount collected and other particulars
as the Commissioner General of Tanzania Revenue Authority
may require.

ection (3), the
agent shall disclose the amount collected and other particulars
as the Commissioner General of Tanzania Revenue Authority
may require.

(5) Any agent who fails to collect a charge as required by
subsection (1) shall be required to remit to the Commissioner
General of Tanzania Revenue Authority the amount that
would, have been collected from the passenger. 8.-Every collection agent who collects the charge from a person
liable to pay the same, shall-
(a) where that person is in possession of a ticket for the
journey on which he is embarking, issue and attach to
the portion of the ticket which is to be retained by the
passenger, a receipt in the prescribed form; and
(b) in any other case, issue a receipt in the prescribed form. 9. Where any person liable to pay the charge refuses or neglects
to pay the same, the collection agent or any police officer may-
(a) restrain that person from embarking on a ship; or
(b) if that person has embarked upon a ship, require him
to leave the ship, and if the person fails to do so within
a reasonable time, may remove him from the ship,
Collection and
payment of
charge
Acts Nos. 25 of 1997 s.36
8 of 1998 s.50
15 of 2003 s.43
10 of 2015 s.142
8 of 2019 s.11
Issue of receipts
Power of restraint
or removal

ent of
charge
Acts Nos. 25 of 1997 s.36
8 of 1998 s.50
15 of 2003 s.43
10 of 2015 s.142
8 of 2019 s.11
Issue of receipts
Power of restraint
or removal

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THE PORT SERVICE CHARGE ACT [CAP. 264 R.E. 2023]
and in restraining or removing that person, the agent or police
officer may use any force which may be reasonably necessary
in the circumstances.
10-12. [Repealed by Act No.10 of 2015 s. 143.]
[ss. 10, 10A and 11]
13. The Minister may make regulations for the better carrying
out of this Act, and without prejudice to the generality of the
foregoing, for the rendering of returns by collection agents.
[s. 12]
Repealed
Regulations

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