Tanzania Revenue Authority - Pre-Arrival Declaration

Dear Taxpayers,

We would like to remind you that, due date for filling and paying PAYE and other withholding taxes for the month of April 2017 is on or before 05/05/2017.

We appreciate for your prompt payment.

“File and pay your tax liability timely”

In case of any problem, please call 0800780078, 0800750075 or send us email on services@tra.go.tz

What is Pre – Arrival Declaration?

Pre – Arrival Declaration is the facility in the clearance system which allows the Importer/Agent to start the clearance procedures of the goods before the arrival of the goods at the entry point. This facility helps the importer to accomplish some of the procedures before arrival of the goods hence reduce the time to be spent for clearance of the goods upon arrival of the goods. However the initial process starts with the importer through his/her appointed Clearing and Forwarding Agent. (CFA).

Note:

  • The facility is applied to all imports with exception to importation of fuel (white products), goods imported through Post Parcel and courier services, Temporary Imported goods, Goods cleared under Provision  declarations and Transit declarations
  • The facility enables the importer to know the amount of duties and taxes to be paid in a particular transaction prior to the arrival goods.

Verification of Goods

The imported goods are subjected to selectivity which determines whether the goods are directly released (GREEN), undergo documentary check /scanned (YELLOW) or physically verified (RED). The determination of the selectivity is done by the system through the use of risk management whereby the parameters including origin of the goods, importer, Agent and type of goods. Goods are examined and released from Port, border station or Airport.

TANCIS

  • The importer through his/her Agent lodges the document to the system electronically attaching the supporting documents.
  • If declaration is “Rejected” CFA is supposed to submit a fresh declaration to accommodate TANCIS requirement.
  • TANSAD will be processed to payment stage before manifest is submitted.
  • Cargo Manifest write-off is shifted to a Customs Release Order stage (CRO).
  • CFA will get Acceptance Notice with a Payment Notice generated based on declared Values.
  • CFA will get Amendment Acceptance Notice once amendment they sent passes the validation check. If the officer rejects the amendment CFA will get Amendment Rejection Notice for TANSAD; otherwise officer will work on the document classification, valuation and verification.
  • Once verification is completed, the results will be registered by the officer.
  • Verification results will be submitted to the supervisor for approval.
  • CFA will receive Assessment Notice.
  • CFA has to accept or object the Assessment Notice
  • CFA has to object the officer Assessment through Integrated Query System (IQS)
  • If CFA accept the Notice and the assessment have increased compared to the declared values, anAdditional Payment Notice will be generated within the assessment notice. This payment notice value will be the difference of the final amount and initial generated payment notice.
  • If there is a discrepancy between manifest data and declaration, CFA will receive Clearance Suspension Notice. CFA will need to amend the declaration as guided by inspection results and re-submit.
  • When Payment is received, inspection completed accordingly, CFA will receive Release Order for the respective goods.

How long does this process take before getting my goods?

  • A total number of 48hours (2 days) has been set for processing of Pre-Arrival Declarations from registration to issuance of the necessary clearance report (A-PAD) for PADs submitted with or upon receipt of sufficient documentation that meet the required standard.
  • The P-PAD for PADs submitted with complete set of final documents should be processed and issued within 48 hours.
  • Note: The P-PADs for PADs registered without complete set of final documents should be processed and issued 48 hours after receipt of the same, i.e if the final documents are received after two weeks, the process starts that day.
  • A-PADs should be processed and issued within 24 hours after receipt of an A-PAD application together with complete set of the required documents.
  • After lodgment of TANSAD and payment of duties if any, selectivity will be conducted within 24 hrs.
  • Goods are selected for direct release, green will get the release order from the port or entry point, those selected for documentary check will be checked at CSC, and those selected for physical verification are examined and release at the port and point or entry.

Note:

TANCIS is currently used in all Customs stations in Tanzania Mainland only.