Trading across borders
The Customs and Excise Department administers all taxes on international trade. The taxes include Import Duty, Excise Duty and Value Added Tax (VAT) on imports.
Import Duty is a tax levied on imported goods. The duty is usually calculated as an ad-valorem rate or Specific on C.I.F value of goods imported into the country, and is collected before goods  are entered for home consumption.

Excise Duty is levied on certain consumer goods on importation. The traditionally excisable goods are goods whose consumption is seen by the society as immoral i.e. beer and cigarettes, and goods whose consumption creates negative externalities to the society e.g. UV/LED nails curing machine, plastic or rubber clogs and petroleum. In Tanzania apart from the traditional excisable goods soft drinks and motor vehicles are excisable for revenue generation purposes.
 

It is also charged on specific or ad-valorem rate, and the tax base for the ad-valorem rate is the C.I.F value plus the import duty.

In Tanzania goods are mainly imported through the Dar es Salaam Port, Julius Nyerere International Airport in Dar es Salaam and Kilimanjaro International Airport. Some goods are imported through surface borders especially with neighboring countries. Apart from import duties, excise duties, Value Added Tax, goods are subject to port and airport charges.
Payments of import and excise duties are done through commercial banks, mobile network using Government Electronic Payment Gateway (GEPG) Control number. The offices of some banks are located at the Tanzania Revenues Authority (TRA) offices.

Before starting the import process importers are advised to liaise with relevant government ministries and agencies for approval depending on nature of goods imported. These government Ministries and agencies include Ministry responsible for Agriculture, Food Security and Cooperatives, The Government Chemist Laboratory Agency, The Tanzania Medicines and Medical Devices Authority, The Ministry responsible for Livestock and Fisheries Development, Ministry responsible for Natural Resources and Tourism, Tanzania Bureau of Standards, Tanzania Atomic Energy Commission and the Fair Competition Commission.