Who qualifies as a returning resident?

Is a person who is his first time to arrive in Tanzania or returning citizen to Tanzania whom proper officer authorizes as bonafide changing residence from a place outside Tanzania to a place in Tanzania and therefore this person qualifies for Duty Free status. Such a person should have not neither been granted exemption or is not resided in Tanzania before his arrival other than on temporary non-resident visits.

Is there any time limit in importing baggage as a returning resident?

The exemptions will be granted to the returning resident in respect of baggage imported within ninety days from the date of arrival of the passenger or such further period not exceeding   three   hundred and sixty days from such arrival as the Commissioner may allow.   

Note:-

• The duty free allowances granted in accordance with the law shall not be allowed when imported in unaccompanied baggage
• The import duty free allowance shall be granted only to passengers who have attained the age of eighteen (18) years

What are the allowable goods?

The following goods are allowed when imported as baggage of the returning resident who has attained the age of eighteen years.

• Wearing apparel;
• Personal and house hold effects of any kind which were in his personal or house hold use in his former place of residence;
• One motor vehicle,"(excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tones, Also the motor vehicle should not be of eight years or more from the date of manufacture and of cubic capacity not exceeding 3000)"which the passenger has personally owned and used outside Tanzania for at least twelve months (excluding the period of the voyage in the case of shipment).

Passengers’ Baggage and personal effects

(1) Goods imported by passengers arriving from places outside the partner state shall, subject to the limitations and conditions specified as follows:

The goods shall be: 

• Property of and accompanying the passenger
• For the personal or household use of the passenger in a partner state and of such kinds and in such quantities as the proper officer may allow
• One motor vehicle,"(excluding buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tones, Also the motor vehicle should not be of eight years or more from the date of manufacture and of cubic capacity not exceeding 3000)"which the passenger has personally owned and used outside Tanzania for at least twelve months (excluding the period of the voyage in the case of shipment).

Goods not granted exemptions under passengers Baggage and personal effects:

• Alcoholic beverage of all kinds, perfumes, spirits and Tobacco and Manufactures thereof. 
• Fabrics in pieces
• Motor vehicles, including buses and minibuses of seating capacity of more than 13 passengers and load carrying vehicles of load carrying capacity exceeding two tones. Also the motor vehicle should not be of eight years or more from the date of manufacture and of cubic capacity not exceeding 3000)"which the passenger has personally owned and used outside Tanzania for at least twelve months (excluding the period of the voyage in the case of shipment).
• Any trade goods or goods for sale or disposal to other persons 

Duty shall not be levied on the following goods imported by and in possession of the passenger

• Spirits (including liquors) or wine, not exceeding two (2) litres
• Perfumes and toilet water not exceeding in all one half litre of which not more than one quarter may be perfume
• Cigarettes, Cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grammes in weight.

When duties shall be paid by a returning citizen? 

Where any person who has been granted exemption changes his residence to a place outside partner states within ninety (90) days from the date of his arrival, he shall export his household effects within thirty (30) days or further days not exceeding sixty (60) days from the date he changes his residence from a place outside the partner states, as the commissioner may allow, otherwise duty become payable from the day of importation. 

Duty Free threshold for a person who has been outside partner states for a period in excess of 24 hours.

Goods up to the value of three hundred ($300) dollars for each traveler in respect of his goods, irrespective of goods, other than goods referred to in paragraph of this item, shall be exempted when imported by the traveler in his or her accompanied baggage upon his or her person and declared by him or her to an officer, provided that the person has been outside the partner states for a period in excess of 24 hours. 

Attachments:-

• A copy of passport 
• Valued packing List
• Duly filled Customs Baggage Declaration (BD) available at Customs Offices.
• Original Bill of Lading or Air Way Bill
• Invoices to prove the duration of ownership of goods. 
• Resident permit or evidence of study abroad.