Tanzania Revenue Authority - Export procedures

Introduction

Export means to take or cause goods to be taken out of Tanzania. Exports are free of duty and taxes except for three items; Raw hides and skins which are chargeable to export duty at the rate of 80% of FOB value or USD 0.25 per kg whichever is higher, Raw cashew nuts which are chargeable to export duty at the rate of 15% of FOB value or USD 160 per metric ton whichever is higher and Wet blue leather are levied at the rate of 10% on FOB.

How do I process export documents?

  • The exporter  is required to appoint a Licensed Clearing and Forwarding Agent (CFA) to clear his/her goods for export
  • List of Clearing and Forwarding Agents
  • Documentation process is done online and completed before examination of goods and export release.
  • The exporter hands over the documents to the CFA who uploads them in the Tanzania Customs Integrated System (TANCIS for Mainland) and ASYCUDA++ for Zanzibar together with all attachment of relevant documents including permits from Other Government Departments (OGD).
  • Assessment of export taxes and duties if any.
  • CFA make booking of container(s) from shipping line/agent.
  • Stuffing of export cargo into container(s) under supervision of TRA and Other Government Departments (OGDs)
  • Shipping line/agent submit to TRA export vessel schedule information.
  • TRA audit (approve/reject) loading declaration (approved loading declaration automatically disseminated to Terminal operator as Loading List and becomes expected carry in).
  • Gate check in conformation by TRA terminal gate.
  • Terminal submits Carry in report to TRA to confirm arrival of export cargo at Terminal.
  • Loading result report (short/normal loaded cargo) submitted by terminal to TRA.
  • Conformation of loading report by TRA.
  • Submission of Export manifest by Shipping Line/Agent to TRA.
  • TRA Audit ( approve) export manifest  (automatically strike off inventory from terminal)

Note:

  • For exportation made through Zanzibar the exporter hands over the documents either manually or electronically to the CFA who uploads them in the Automated Systems for Customs Data (ASYCUDA++) and lodges the same to TRA; whereby a reference number is automatically generated.
  • The exporter is required to  inform the customs before loading the goods in the container or truck as the customs officer is required to supervise the loading process
  • Booking of the space at the shipping line is not required for exports made through overland.

What are the required documents?

The following documents shall be produced for export:

  • Invoice
  • Parking list
  • TIN certificate (exporter)
  • Authorization letter
  • Export certificates from relevant Authorities depending on nature of the goods to be exported. The certificates/permits may include.
  1. Certificates from Food and Drugs Authority
  2. Certificates from Ministry of Agriculture for crops
  3. Certificates from ministry of mines for minerals
  4. Certificates from Ministry of Natural Resources