Implementation of EAC single Customs Territory (SCT)
Tanzania Revenue Authority is currently using Single Customs Territory on goods passing through Tanzania to the EAC countries and intra trade of the region. This initiative was launched in October, 2013 and piloted first in the Northern Corridor involving Kenya, Uganda and Rwanda. Following successful implementation in the Northern Corridor, the same is now been implemented in the Central Corridor which involves Tanzania, Burundi, Rwanda and Uganda.

Definition of Single Customs Territory, its benefits and Modus Operandi
The Single Customs Territory (SCT) can be described as the stage for full attainment of the Customs union which is achieved by the removal of duties and other restrictive regulations and/or minimization of internal border customs controls on goods moving among Partner States with an ultimate realization of free circulation of goods.
Under Single Customs Territory, all five Partner States: Tanzania, Kenya, Uganda, Burundi and Rwanda are regarded as one Customs Territory which means only one Customs declaration is made in the Country at which goods are consigned. Such one declaration has replaced the old system where imports to Rwanda, Burundi or Uganda requires multiple customs declarations; first in Tanzania as Transit Goods and then in Rwanda, Burundi or Uganda as Imports that ultimately involves two or more Customs Agents to clear the consignment. The overall benefit for using this system is time and cost saving.

Modus Operandi

1.0 Goods originating from EAC (Intra regional trade)
These are locally produced goods (within EAC) for transfer from one Partner State to another. These goods are now declared and entered only once in the destination Partner State. The principles to be applied under free circulation for locally produced goods;

2.0 Goods originating from outside EAC (International Trade)
These are goods which are imported into EAC regional from International Markets. Such goods were formally treated as transit goods. These type of goods follow the following procedures;

3.0 Goods for export from EAC
These are Goods which are manufactured in the EAC region. Such goods were previously treated as transit when crossing one Partner State for export to foreign. The principles applied to these goods are:

  1. Tanzania and Rwanda
    All goods destined and from Rwanda are subjected to the system.
  2. Tanzania and Burundi
    All goods destined and from Burundi are subjected to the system
  3. Tanzania and Kenya
    All goods destined and from Kenya are subjected to the system.
  4. Tanzania and Uganda
    All goods destined and from Uganda are subjected to the system.