Tanzania Customs Duty 2026: Stay Compliant, Reduce Costs

Overview of Tanzania's Import Duty Structure

Tanzania, as a member of the East African Community (EAC), applies the Common External Tariff (CET) to goods imported from non-member states. The duty structure is primarily ad valorem, calculated on the Cost, Insurance, and Freight (CIF) value, aimed at protecting local industries while facilitating the flow of essential raw materials. Importers must also account for the Value Added Tax (VAT), the Railway Development Levy, and specific excise duties depending on the nature of the commodities.

Key Duty Types and Fees

• Ad Valorem Import Duty: This is the primary tariff based on the EAC Common External Tariff structure, ranging from 0% for capital goods to 35% for finished consumer goods.
• Excise Duty: This tax applies to specific goods such as petroleum, alcohol, tobacco, and luxury vehicles; it can be charged as a percentage of value or a specific amount per unit.
• Value Added Tax (VAT): A standard rate of 18% is levied on the taxable value of imports, which includes the CIF value plus any import duties and excise taxes charged.
• Railway Development Levy (RDL): To fund infrastructure projects, a levy of 1.5% is applied to the CIF value of imported goods entered for home consumption.
• Antidumping Duties: Tanzania may impose additional duties on products imported at prices lower than their normal value in the exporting country to prevent injury to domestic industries.
• US-Specific Fees (Section 301, MPF, HMF): The Merchandise Processing Fee (MPF), Harbor Maintenance Fee (HMF), and Section 301 tariffs are specific to US imports and do not apply to goods entering Tanzania.