CHAPTER 261
COMMODITY IMPORT SUPPORT REGULATION ACT

[PRINCIPAL LEGISLATION]

ARRANGEMENT OF SECTIONS

   Section

Title

PART I
PRELIMINARY PROVISIONS

   1.   Short title.

   2.   Interpretation.

PART II
ALLOCATION AND REPAYMENT OF COMMODITY IMPORT SUPPORT FACILITY

   3.   Identification of prospective beneficiaries.

   4.   Notification to potential beneficiaries.

   5.   Beneficiary to submit application.

   6.   Application to be accompanied by a declaration.

   7.   Permanent Secretary to issue letter of allocation.

   8.   Payment by instalments.

   9.   Unpaid instalments and interest to be recovered as debt.

PART III
PROCEDURE FOR RECOVERY AND COLLECTION OF UNPAID DEBTS

   10.   Unpaid instalments and interest to be recovered from guarantor.

   11.   Appointment and duties of agents.

   12.   Limitation of time for payment of debts.

   13.   Unpaid instalments and interest to be recovered by distress.

   14.   Procedure for execution of distress.

   15.   Security of property for unpaid cash cover, instalments and interest.

   16.   Appointment and duties of agents appointed by the Minister.

   17.   Scrutiny of application.

   18.   Approval by the Minister.

PART IV
MISCELLANEOUS PROVISIONS

   19.   Offences and penalty.

   20.   Offences by principal or employer.

   21.   Offences by agents.

   22.   Burden of proof and payment of debts after conviction.

   23.   Publication of names of offenders.

   24.   Preservation of documents.

   25.   Regulations.

CHAPTER 261
THE COMMODITY IMPORT SUPPORT REGULATION ACT

An Act to provide for the procedure, terms and conditions for the allocation of commodity import support to beneficiaries and for related matters.

[1st July, 1992]
[s. 1]

Acts Nos.
15 of 1992
13 of 1999
18 of 2002

PART I
PRELIMINARY PROVISIONS (ss 1-2)

1.   Short title

   This Act may be cited as the Commodity Import Support Regulation Act.

2.   Interpretation Acts Nos. 13 of 1999 s. 3; 18 of 2002 s. 8">

   In this Act, unless the context otherwise requires–

   "appointment notice" means a notice issued by the Commissioner for appointing an agent under section 11;

   "beneficiary" means any person or institution within the United Republic who or which has been allocated a commodity import support facility;

   "cash cover" means the sum of money in Tanzanian shillings which is equivalent to the value of the commodity import support facility allocated to a beneficiary;

   "Commissioner" means the Commissioner for Income Tax;

   "commodity import support facility" means any funds in foreign currency or any imports donated to the Government of the United Republic by a foreign donor which are intended to be allocated to a beneficiary other than by way of the open general licence facility on payment or on the undertaking to pay cash cover;

   "guarantee" means a guarantee given by the beneficiary under section 6 to the Permanent Secretary;

   "guarantor" means any person specified by the beneficiary under section 6 to be a guarantor;

   "moneys" includes any debt, deposit or credit, any salary, wages, pensions payments and any other remuneration;

   "Permanent Secretary" means the Permanent Secretary to the Treasury;

   "principal" means a person in respect of whom an agent is appointed.

PART II
ALLOCATION AND REPAYMENT OF COMMODITY IMPORT SUPPORT FACILITY (ss 3-9)

3.   Identification of prospective beneficiaries

   The Government of the United Republic in collaboration with any foreign donor shall determine the priority category of possible beneficiaries in such manner as may appear appropriate.

4.   Notification to potential beneficiaries Act No. 13 of 1999 s. 3">

   Where the prospective beneficiary has been determined in accordance with section 3, the Permanent Secretary shall issue a letter of notification informing the prospective beneficiary of the proposal to allocate a commodity import support facility and requiring the prospective beneficiary to submit a formal application within such time as may be specified.

5.   Beneficiary to submit application Act No. 13 of 1999 s. 3

   (1) The prospective beneficiary shall within the time specified under section 4 submit to the Permanent Secretary a formal application for allocation of commodity import support facility.

   (2)    Every application shall specify–

   (a)   the name and address of the beneficiary;

   (b)   the amount of foreign currency or in the case of imports, the quantity and value of the imports being applied for;

   (c)   the type of goods intended to be imported;

   (d)   the purpose for which the imports are required;

   (e)   the name and address of the beneficiary's bankers.

6.   Application to be accompanied by a declaration Act No. 13 of 1999 s. 5">

   (1) Every application shall be accompanied by–

   (a)   a declaration of the beneficiary that–

      (i)   cash cover would be paid in full; or

      (ii)   cash cover would be paid by instalments;

   (b)   a confirmation from the beneficiary's bankers that the beneficiary has the financial resources to pay the cash cover or the instalments as declared by the beneficiary;

   (c)   a detailed guarantee under which in default of payment of cash cover, instalments and interests thereof a specific guarantor shall be required to pay the debts.

   (2) Notwithstanding paragraph (c) of subsection (1), the Permanent Secretary may, where he is satisfied with the properties secured by the applicant as the guarantee for payment of cash cover, instalment and interest, allow that applicant to guarantee him "self for payment of debt under this Act."

7.   Permanent Secretary to issue letter of allocation

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