To change the threshold on the age of non-utility motor vehicles that are currently being charged an excise duty of 25 percent from the current 10 years to 8 years. The measure is intended to protect environment and discourage importation of aged (obsolete) vehicles that are prone to accidents, deaths as well as draining foreign currencies from import of spare parts;
Continue to impose an excise duty of 5 percent on non- passenger utility motor vehicles but adjust the limit from 10 years to 8 years. Also, I propose to adjust the threshold of the passenger carrying vehicles that are currently being charged 5 percent from the limit of 10 years to 8 years and above. This measure is intended to promote employment, protect environment and discourage importation of aged vehicles that increase demand for foreign exchange and are prone to accidents. However, this measure will not affect tractors that will continue to be imported without any tax;
Vehicles must pass East African Automobile Inspection (EAAI) inspection and receive a certificate.
Import Declaration Form (IDF) is applicable on all imports to Tanzania irrespective of value.
Engines capacity 0- 1000cc:
Import duty 25%
VAT 18%
Engine capacity 1001-2000cc:
Import duty 25%
Excise duty 5%
VAT 18%
Engine capacity 2001cc and above:
Import duty 25%
Excise duty 10%
VAT 18%
Pick ups
Import duty 25%
VAT 18%
Trucks (5 tons - 18.5 tons)
Import duty 25%
VAT 18%
Trucks (Above 18.5 tons)
Import duty 0%
VAT 18%
Buses (more then 10 passsngers)
Import duty 25%
VAT 18%
Calculation of Taxes
Motovehicles with Import duty and VAT only
Import Duty = CIF * 25%
VAT = (CIF+Import Duty) * 18%
Motovehicles with Import duty and VAT but aged more than 8 years
EXA = (Excise duty for vehicles aged more than 8 years)
Import Duty= CIF * 25%
EXA = (CIF+Import Duty) * 25%
VAT = (CIF+Iimport Duty+EXA) * 18%
Utility vehicles charged at the rate of 5% (aged more than 8years)
Imoport Duty=CIF * 25%
EXA = (CIF+Import Duty) * 5%
VAT = (CIF+Iimport Duty+EXA) * 18%
Taxes are calculated based on the depreciated value of the new car.
All importers must have your Tax Identification Number (TIN)
registered with Tanzania Revenue Authority and before clearing the car
into Tanzania.
Other charge at Dar-es-Salaam Port include:
・ Warfare: This is charged at 1.6% of CIF value+20%VAT
・ Handling: This is charged on the volume (cubic meters) x US$5 + VAT
・ Removal fees: This is charged on the volume x US$1+ VAT
Tanzania Revenue Authority
http://www.tra.go.tz/
http://www.tra.go.tz/index.php/excise-duty/241-importation-and-payment-of-duty-on-scheduled-articles
排気量が2000ccまで：輸入税（25%） 物品税（5%、1000cc以下は0%） 付加価値税（18%）
排気量が2000cc以上：輸入税（25%） 物品税（10%） 付加価値税（18%）
関税以外の諸税として、付加価値税（VAT、18%）のほか、製造後 8年以上経過している車両には物品税（Excise Duty、25%）がそれぞれ課税されます。
なお、東アフリカ共同体（EAC）関税同盟が2005年1月1日に発効し、現在の加盟国は、ケニア、タンザニア、ウガンダ、ルワンダ、ブルンジの5カ国となっています。
域外からの輸入品には0、10、25%の３段階の対外共通関税率が適用され、税体系が簡素化されました。
It seems that it has been changed again.
If you have any questions, please contact me!shiro@autorec.co.jp
Continue to impose an excise duty of 5 percent on non- passenger utility motor vehicles but adjust the limit from 10 years to 8 years. Also, I propose to adjust the threshold of the passenger carrying vehicles that are currently being charged 5 percent from the limit of 10 years to 8 years and above. This measure is intended to promote employment, protect environment and discourage importation of aged vehicles that increase demand for foreign exchange and are prone to accidents. However, this measure will not affect tractors that will continue to be imported without any tax;
Japanese Used Vehicles from Japan to Tanzania
Vehicles must pass East African Automobile Inspection (EAAI) inspection and receive a certificate.
Import Declaration Form (IDF) is applicable on all imports to Tanzania irrespective of value.
It seems that it has been changed again.
If you have any questions, please contact me!shiro@autorec.co.jp
