CUSTOMS (MANAGEMENT AND TARIFF) ACT

EAHC/EACSO/EAC
L.N. 29/1960
L.N. 14/1961
L.N. 77/1962
L.N. 6/1964
L.N. 19/1964
L.N. 55/1964
L.N. 85/1964
L.N. 83/1965
L.N. 14/1965
L.N. 26/1965
L.N. 17/1967
L.N. 18/1967
L.N. 16/1970
L.N. 45/1970

1. This Notice may be cited as the Customs (Appointment and Limits of Ports, etc.) Notice.

2. The places specified in the first column of the First Schedule are hereby appointed ports for the purposes of the Customs laws and the limits of each such port shall be those set out in the second column of such Schedule.

3. The places specified in the first column of the Second Schedule are hereby appointed ports for the purposes set out in the second column of such Schedule.

4. The places specified in the first column of the Third Schedule are hereby appointed Customs airports for the purposes of the Customs laws and the limits of each such Customs airport shall be those set out in the second column of such Schedule.

5. The places specified in the first column of the Fourth Schedule are hereby appointed Customs airports for the purposes set out in the third column of such Schedule and the limits of each such Customs airport shall be those set out in the second column of such Schedule.

6. The places specified in the first column of the Fifth Schedule are hereby appointed places of loading and unloading within ports for the purposes set out in the third column of such Schedule and the limits of each such place shall be those set out in the second column of such Schedule.

FIRST SCHEDULE
CUSTOMS PORTS

(Paragraph 2)

(1) PORTS FOR VESSELS

A – KENYA

[Omitted]

B – TANZANIA

Bagamoyo	The foreshore which lies within an arc of a radius of 60 yards from the entrance doors to the Customs transit shed.	For imports, exports and coastwise cargo.
Chake Chake	The pier.	For passengers' (Pemba) baggage, duty paid goods, duty free goods which have already been wanted at an East African port and domestic produce only.
Dar es Salaam The Main Quay and the Lighter Quay	That area enclosed within a continuous blue line on plan No. RT. 6640 (sheet 1) in the office of the Commissioner-General.	For imports, exports and coastwise cargo.
The Oil Tanker	That area enclosed within a continuous blue line and distinguished by the letter "B" in red on plan No. TR. 6640 5/19 (sheet 3) in the office of the Commissioner-General.	The bulk oils, drummed and cased petroleum products and such other goods as the proper officer may allow.
The Dhow Wharf	That area enclosed within a continuous blue line and distinguished by the letter "A" in red on plan No. TR. 6640 5/19 (sheet 3) in the office of the Commissioner-General.	For such goods as the proper officer may either generally or specially allow.
Kigoma (Lake Tanganyika)	(a) The Belbase Wharf. (b) Liemba Wharf. (c) Mwanza Wharf. (d) A pipeline and mooring at Kiberizi Oil Installation.	For imports and exports. For imports, exports and coastwise cargo. For bulk oil products only.
Mafia	The foreshore which extends from the concrete landing ramp 80 yards in a north-easterly direction and 55 yards in a south-westerly direction.	For imports, exports and coastwise cargo.
Mbamba Bay (Lake Nyasa)	The jetty and the shore extending from this jetty in a southerly direction for a distance of 300 yards.	For imports, exports duty, coastwise cargo.
Mkoani (Pemba)	The pier.	For passengers' baggage, duty paid goods, duty free goods which have already been entered at an East African port and domestic produce only.
Mtwara	(a) The deep-water wharf. (b) The dhow wharf at Shangeni.	For imports, exports and coastwise cargo. For such goods as the proper officer may either generally or specially approve.
Mwaya (Lake Nyasa)	The shore which lies within an arc of a radius of 50 yards form the Customs office.	For imports, exports and coastwise cargo.
Pangeni	The foreshore which lies within an arc of a radius of 60 yards from the entrance doors of the Customs transit shed.	For imports, exports and coastwise cargo.
Tanga	(a) The area delineated in red on the plan DRG No. RET. 507 in the office of the Commissioner-General	For imports, exports, coastwise and cargo.
	(b) The submarine pipeline situated off Kissasora in Tanga harbour.	For bulk oil products only.
Wete	The pier.	For passengers' baggage, duty paid goods, duty free goods which have already been entered at an East African port and domestic produce only.
Zambia Transit Depot (Ubongo)	The area enclosed within a continuous red line on E.A.R. & H. Drawing No. UBO/4 in the office of the Commissioner-General.	For cargo in transit to and from Zambia by the E.A. Railways and E.A. Harbours Corporations only.
Zanzibar	Malindi Wharf.	For imports, exports and coastwise cargo.
	New Dhow Wharf.	For imports, exports and coastwise cargo landed or shipped by dhows and schooners.
	The landing steps and area immediately adjacent thereto.	For passengers' baggage and such other goods as the proper officer may allow.

C – UGANDA

[Omitted]

(2) FRONTIER PORTS

A – KENYA

[Omitted]

B – TANZANIA

Place	Limits
Kibondo	The area immediately in front of the office of the Area Commissioner.
Mbeya	The area immediately in front of the Custom House.
Ngara	The area immediately in front of the office of the Area Commissioner.
Sumbawanga	The area immediately in front of the office of the Area Commissioner.
Tunduma	The area immediately in front of the Custom House.

C – UGANDA

[Omitted]

SECOND SCHEDULE
PORTS FOR LIMITED PURPOSES

(Paragraph 3)

A – KENYA

[Omitted]

B – TANZANIA

Arusha	For the warehousing of goods in warehouses licensed under section 53 of the Act.
Chake Chake (Pemba)	For the loading and unloading of duty paid goods, duty free goods which have already been entered at an East African port and domestic produce into or from vessels which are not proceeding or arriving either directly or indirectly to or from any foreign port.
Dar es Salaam	For the warehousing of goods in warehouses licensed under section 53 of the Act.
Kigoma	For the warehousing of goods in warehouses licensed under section 53 of the Act.
Lindi	For the loading and unloading of duty paid goods, duty free goods which have been already entered at an East African port and domestic produce into or from vessels which are not proceeding or arriving either directly or indirectly to or from any foreign port.
Mkoani (Pemba)	For the loading and unloading of duty paid goods, duty free goods which have already been entered at an East African port and domestic produce into or from vessels which are not proceeding or arriving either directly or indirectly to or from any foreign port.
Mtwara	For the warehousing of goods in warehouses licensed under section 53 of the Act.
Tanga	For the warehousing of goods in warehouses licensed under section 53 of the Act.
Wete (Pemba)	For the loading and unloading of duty paid goods, duty free goods which have already been entered at an East African port and domestic produce into or from vessels which are not proceeding or arriving either directly or indirectly to or from any foreign port.
Zanzibar	For the warehousing of goods in warehouses licensed under section 53 of the Act.

C – UGANDA

[Omitted]

THIRD SCHEDULE
CUSTOMS AIRPORTS

(Paragraph 4)

A – KENYA

[Omitted]

B – TANZANIA

Dar es Salaam	The area enclosed within the perimeter boundary of the airport, marked on the ground by black and white posts at each corner thereof.
Kigoma	All that area of land commonly known as "the airport" maintained for and in use by aircraft.
Mbeya	All that area of land commonly known as "the airport" maintained for and in use by aircraft.
Mtwara	All that area of land commonly known as "the airport" maintained for and in use by aircraft.
Tabora	All that area of land commonly known as "the airport" maintained for and in use by aircraft.
Tanga	All that area of land commonly known as "the airport" maintained for and in use by aircraft.
Zanzibar	All that area of land enclosed within the perimeter fence of the airport commonly known as "the airport" maintained for and in use by aircraft.

FOURTH SCHEDULE
CUSTOMS AIRPORTS FOR LIMITED PURPOSES

(Paragraph 5)

A – KENYA

[Omitted]

B – TANZANIA

Place	Limits	Purpose
Songea	The runways at the airport and the Customs examination station.	For refuelling only.

FIFTH SCHEDULE
APPROVED PLACES OF LOADING AND UNLOADING

(Paragraph 6)

(1) PORTS FOR VESSELS

A – KENYA

[Omitted]

B – TANZANIA

Bagamoyo	The foreshore which lies within an arc of a radius of 60 yards from the entrance doors to the Customs transit shed.	For imports, exports and coastwise cargo.
Chake Chake	The pier.	For passengers' (Pemba) baggage, duty paid goods, duty free goods which have already been wanted at an East African port and domestic produce only.
Dar es Salaam– The Main Quay and the Lighter Quay	That area enclosed within a continuous blue line on plan No. RT. 6640 (sheet 1) in the office of the Commissioner-General.	For imports, exports and coastwise cargo.
The Oil Tanker	That area enclosed within a continuous blue line and distinguished by the letter "B" in red on plan No. TR. 6640 5/19 (sheet 3) in the office of the Commissioner-General.	The bulk oils, drummed and cased petroleum products and such other goods as the proper officer may allow.
The Dhow Wharf	That area enclosed within a continuous blue line and distinguished by the letter "A" in red on plan No. TR. 6640 5/19 (sheet 3) in the office of the Commissioner-General.	For such goods as the proper officer may either generally or specially allow.
Kigoma– (Lake Tanganyika)	(a) The Belbase Wharf. (b) Liemba Wharf. (c) Mwanza Wharf. (d) A pipeline and mooring at Kiberizi Oil Installation.	For imports and exports. For imports, exports and coastwise cargo. For bulk oil products only.
Mafia	The foreshore which extends from the concrete landing ramp 80 yards in a north-easterly direction and 55 yards in a south-westerly direction.	For imports, exports and coastwise cargo.
Mbamba Bay– (Lake Nyasa)	The jetty and the shore extending from this jetty in a southerly direction for a distance of 300 yards.	For imports, exports duty, coastwise cargo.
Mkoani (Pemba)	The pier.	For passengers' baggage, duty paid goods, duty free goods which have already been entered at an East African port and domestic produce only.
Mtwara	(a) The deep-water wharf. (b) The dhow wharf at Shangeni.	For imports, exports and coastwise cargo. For such goods as the proper officer. Mtwara, may either generally or specially approve.
Mwaya– (Lake Nyasa)	The shore which lies within an arc of a radius of 50 yards form the Customs office.	For imports, exports and coastwise cargo.
Pangeni	The foreshore which lies within an arc of a radius of 60 yards from the entrance doors of the Customs transit shed.	For imports, exports and coastwise cargo.
Tanga	(a) The area delineated in red on the plan DRG No. RET. 507 in the office of the Commissioner-General.	For imports, exports, coastwise and cargo.
	(b) The submarine pipeline situated off Kissasora in Tanga harbour.	For bulk oil products only.
Wete	The pier.	For passengers' baggage, duty paid goods, duty free goods which have already been entered at an East African port and domestic produce only.
Zambia Transit Depot (Ubongo)	The area enclosed within a continuous red line on E.A.R. & H. Drawing No. UBO/4 in the office of the Commissioner-General.	For cargo in transit to and from Zambia by the E.A. Railways and E.A. Harbours Corporations only.
Zanzibar	Malindi Wharf.	For imports, exports and coastwise cargo.
	New Dhow Wharf.	For imports, exports and coastwise cargo landed or shipped by dhows and schooners.
	The landing steps and area immediately adjacent thereto.	For passengers' baggage and such other goods as the proper officer may allow.

C – UGANDA

[Omitted]

(2) FRONTIER PORTS

A – KENYA

[Omitted]

B – TANZANIA

Kibondo	The area immediately in front of the office of the Area Commissioner.	For imports and exports.
Mbeya	The area immediately in front of the Custom House.	For imports and exports.
Ngara	The area immediately in front office of the Area Commissioner.	For imports and exports.
Sumbawanga	The area immediately in front of the office of the Area Commissioner.	For imports, exports and coastwise cargo.
Tunduma	The area immediately in front of the Custom House.	For imports, exports and coastwise cargo.

C – UGANDA

[Omitted]

(3) CUSTOMS AIRPORTS

A – KENYA

[Omitted]

B – TANZANIA

Dar es Salaam )
Kigoma )
Nbeya )
Mtwara )
Tabora )
Tanga )
Zanzibar )

Any place within the Customs airport at which the proper officer may permit goods to be loaded or unloaded.

For imports, exports and coastwise cargo.

C – UGANDA

[Omitted]

THE CUSTOMS (APPOINTMENT OF CUSTOMS AREA, ETC.) NOTICE

(Section 9)

EAHC/EASCO/EAC
L.N. 48 and 78 of 1961
L.N. 15, 27, 34, 58 and 78 of 1962
L.N. 15, 20, 21, 57 and 73 of 1964
L.N. 5, 6, 17, 20 and 29 of 1968
L.N. 3 and 6 of 1969
L.N. 17/1969
L.N. 47/1970

1. This Notice may be cited as the Customs (Appointment of Customs Area, etc.) Notice.

2. The Commissioner-General hereby appoints–

(a) First Schedule – Boarding stations.

(b) Second Schedule – Customs areas.

(d) Fourth Schedule – Places for the landing and embarkation of persons.

(e) Fifth Schedule – Places for the examination of goods (including baggage).

(f) Sixth Schedule – Roads and routes in the Partner States, over which goods in transit, or goods transferred between the Partner States, shall be conveyed.

(g) Seventh Schedule – Entrances and exits to and from Customs areas or Customs airports.

FIRST SCHEDULE
BOARDING STATIONS

(1) AT PORTS FOR VESSELS

KENYA

[Omitted]

TANZANIA

Bagamoyo )
Dar es Salaam )
Kigoma )
Kilwa Masoko )
Kwale )
Lindi )
Mafia )
Mtwara )
Pangani )
Tanga )
Zanzibar )

Any place within the limits of the port at which the proper officer shall require a vessel to bring to.

UGANDA

[Omitted]

(2) AT CUSTOMS AIRPORTS

KENYA

[Omitted]

TANZANIA

Dar es Salaam )
Kigoma )
Mbeya )
Mtwara )
Songea )
Tabora )
Tanga )
Zanzibar )

Any place within the limits of the port at which the proper officer shall require an aircraft to bring to.

SECOND SCHEDULE
CUSTOMS AREAS

(1) AT PORTS FOR VESSELS

KENYA

[Omitted]

TANZANIA

Bagamoyo	Imports, exports and coastwise cargo The building known as the Customs shed and the stacking ground surrounded by a masonry wall, but not including the adjoining buildings to the south-east and north-east used as offices, stores and a rest-house.
Chake Chake (Pemba)	For such coastwise cargo as the proper officer may generally or specially allow The area lying between the stretch of foreshore extending from the pier 40 yards in a northerly direction and 80 yards in a southerly direction and the eastern walls of the Customs sheds and agriculture shed; but not including any buildings other than the Customs sheds.
Dar es Salaam– The Main Quay and the Lighterage Quay	Imports, exports and coastwise cargo The area bounded by the wharf and the port perimeter fence, delineated in blue on Plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General but not including any offices, stores, canteens, workshops, garages, public conveniences of any buildings of any description other than transit sheds Nos. 2/3, MP1, LW1, LW2, LW3, LW4, LW5, LW6, LW7 and LW8, the Customs Baggage shed adjoining shed 2/3, the Customs Warehouse, the film store and the acid store shown on Plan TR. 6640 (Sheet No. 1) referred to above.
The Dhow Wharf	Such goods as the proper officer may either generally or specially allow The area, including a "T" jetty and slipway, bounded by the waterside and a perimeter fence, delineated in blue and distinguished by the letter "A" in red on Plan No. TR. 6640 5/19 (Sheet No. 3) in the office of the Commissioner-General, but not including any offices, stores or any buildings of any description other than the import shed, the export shed and the noxious cargo shed shown on Plan No. TR. 6640 5/19 (Sheet No. 3) referred to above.
The Oil Tender Jetty	For bulk oils, drummed and cased petroleum products and such other goods as the proper officer may either generally or specially allow Approximately one mile south of the Dhow Wharf, a "T" shaped jetty, delineated in blue and distinguished by the letter "B" in red on Plan No. TR. 6640 5/19 (Sheet No. 3) in the office of the Commissioner-General.
The Customs Baggage Room (Main Avenue)	For passengers' baggage and such other goods as the proper officer may specially allow Off Main Avenue, at the head of the steps leading from the floating pontoon and stone pier, that portion of the building described as the "Customs Baggage building" shaded in red and distinguished by the letter "P" in red on Plan No.TR. 6640 (Sheet No. 1) in the office of the Commissioner-General.
Zambia Transit Depot (Ubungo)	For Zambia imports and exports in transit through the port of Dar es Salaam The area, delineated in red on E.A.R. & H. Drawing No. UBO/4 in the office of the Commissioner-General known as the Dar es Salaam (Ubungo) Zambia Transit Depot and situated on Ubungo Plot No. 18 off the Morogoro Road, approximately five and half miles from Dar es Salaam City Centre.
Kigoma	Imports, exports and coastwise cargo The wharves known as the Mwanza wharf and the Liemba wharf and the area behind these wharves enclosed by the western fence of the Belbase area, and an imaginary line drawn from the southern end of this fence proceeding in a westerly direction for 140 yards and then a north-westerly direction for 104 yards to the waterside, but not including any other buildings of any description other than the two transit sheds.
Kilwa Masoko	Imports, exports and coastwise cargo The area enclosed by an imaginary line joining the shore end of the jetty to the southerly corner of the transit shed, including this shed, and then continuing from the northerly corner of the shed in a north-westerly direction 33 yards to the road, thence 58 yards to the shore end of the jetty, but not including the building adjoining the transit shed used as a Customs office or any other building of any description other than the transit shed and the breakage room adjoining the transit shed.
Kwale	Imports, exports and coastwise cargo The area to the east of the Custom House, enclosed by a fence, known as the Customs compound, including the store within this compound, also that area between the waterside and the Customs compound extending from the south-easterly and south-westerly corners of the compound to a stretch of the foreshore 100 yards in length opposite the Customs compound.
Lindi	Imports, exports and coastwise cargo The area which lies between the waterside and fence enclosing the port area, including the Import shed, the Customs Warehouse and Breakage Room adjoining the Import shed, the Cement and Heavy Cargo shed and the Schooner and Dhow Cargo shed known as the Mingoyo shed, but excluding any offices, watchmen's huts, public conveniences, stores and buildings of any other description.
Mafia	Imports, exports and coastwise cargo The area lying between the stretch of foreshore extending from the concrete landing ramp 81 yards in a north-westerly direction and 55 yards in a south-westerly direction and the south-eastern walls of the Import shed and the Export shed; but not including the buildings adjoining the Import shed used as the Custom House and Customs Officers' quarters or any other buildings of any description.
Mbamba Bay (Lake Nyasa)	Imports, exports and coastwise cargo That area including the jetty bounded by a line drawn ten yards eastwards from the waterline at the north-east corner of the shore end of the jetty, thence southwards in a direct line to the south-western corner of the Rest House area, thence along the southern boundary of the Rest House area for a distance of 47 yards, thence in a southerly direction parallel to the waterside for a distance of 90 yards, thence westwards along the southern wall of the Wheat shed building directly to the waterside, thence along the waterside to the point of commencement but not including the Customs Office within that area.
Mkoani (Pemba)	For the arrival and departure coastwise of passengers and their baggage by Tanzania Government vessels and other traffic with the permission of the proper officer, which permission shall only be given in such special circumstances as the proper officer thinks fit. The area lying between the stretch of foreshore extending from the pier 75 yards in a northerly direction and 125 yards in a southerly direction and the western walls of the Customs shed and Zanzibar State Trading Corporation sheds; but not including any buildings other than the Customs shed.
Mtwara	Imports, exports and coastwise cargo The area which lies between the waterside and the fence enclosing the port area, but not including any building of any description other than transit sheds Nos. 1 and 2.
Mwaya (Lake Nyasa)	Imports, exports and coastwise cargo The area enclosed by an imaginary line starting at the north-west corner of the East African Railways and Harbours Goods shed, thence due north to the foreshore at the south side of Mbasi Creek, thence along the line of the foreshore to a point situated thereon north-east from the north-eastern corner of the Malawi Railways shed, thence to the south-east corner of that shed, thence to the south-east corner of the East African Railways and Harbours Goods shed and thence to the point of commencement via the south-west corner of that shed, but excluding any offices or buildings other than the two transit sheds.
Pangani	Imports, exports and coastwise cargo The building at Pangani known as the Custom House, but not including the part used as a Post Office, the upper storey used as a Customs Officer's quarters or the four rooms used as Customs offices and stores, but including the enclosure used as a breakage room and the lean-to extension on the western side of the Custom House.
Tanga	Imports, exports and coastwise cargo The area delineated in red on Plan No. RET. 507 in the office of the Commissioner-General.
Wete (Pemba)	For the arrival and departure coastwise of passengers and their baggage by Tanzania Government vessels and such other coastwise cargo as the proper officer may generally or specially allow The area which lies between the waterside and the fence enclosing the port area, but not including any building of any description other than the two Customs sheds.
Zanzibar Malindi Wharf	Imports, exports, and coastwise cargo The enclosed area within the Port of Zanzibar known as the Malindi Wharf; but not including any offices, stores, canteens, workshops, garages, public conveniences or any building of any description other than the Import Shed, Export Shed, Cement Shed, Shed No. 5, Baggage Shed, Dangerous Cargo Store and Customs Warehouse.
New Dhow Wharf	For the landing and shipping of all dhow cargo The area within the port of Zanzibar known as the New Dhow Wharf, but not including any offices, stores, canteens, workshops, garages or any buildings other than the Dhow Cargo Sheds.
The Malindi Wharf Landing Steps	For passengers' baggage and such other goods as the proper officer may specially allow The Landing Steps and Baggage Shed adjacent thereto at Malindi Wharf.

UGANDA

[Omitted]

(2) AT FRONTIER PORTS

KENYA

[Omitted]

TANZANIA

Kibondo	Imports and exports The area immediately in front of the office of the Area Commissioner.
Mbeya	Imports and exports The Custom House in Mbeya township.
Ngara Sumbawanga	Imports and exports The area immediately in front of the office of the Area Commissioner at each station.
Tunduma	Imports and exports The area immediately in front of the Custom House.

UGANDA

[Omitted]

(3) AT CUSTOMS AIRPORTS

KENYA

[Omitted]

TANZANIA

Dar es Salaam	Imports, exports and coastwise cargo The area enclosed within the perimeter boundary of the airport, marked on the ground by black and white posts at each corner thereof and including the airport terminal building.
Kigoma Mbeya	Imports, exports and coastwise cargo The terminal building, the Customs examination station, and the Custom House.
Mtwara	Imports, exports and coastwise cargo (a) That area on the ground represented by the area delineated in red on the Plan No. DRG. 5214/A/S/27 in the office of the Commissioner-General. (b) An expanded metal cage in the warehouse of Messrs. Twentsche Overseas Trading Co. Ltd., situated on Plot No. 15, Broadway, Mtwara.
Tabora	Imports, exports and coastwise cargo The baggage room, Customs office, and lock-up of the East African Airways Corporation office in the terminal building, the Customs examination station and the access thereto from the terminal building.
Tanga	Imports, exports and coastwise cargo The portion of the airport terminal building operated by the East African Airways Corporation and marked "Air Freight Transit Shed".
Zanzibar	For imports, exports and coastwise cargo The area enclosed within the perimeter boundary fence known as the Zanzibar Airport, including the Airport terminal building.

UGANDA

[Omitted]

(4) AT SUFFERANCE WHARVES FOR AIRCRAFT

TANZANIA

Arusha	Coastwise cargo A lock-up store in the office of Messrs. Coopers Ltd., situated at the corner of Bahati Road and Temi Road.
Bukoba	Coastwise cargo The Custom House.
Moshi	Coastwise cargo A lock-up store in the office of Messrs. Emslies Ltd., situated on the corner of Station Road and Old Moshi Road.
Musoma	Coastwise cargo The Custom House.
Mwanza	Coastwise cargo (a) A lock-up box in the office of Messrs. East African Engineering and Trading Co. Ltd., situated on Tabora Road. (b) A lock-up store in the office of the East African Airways Corporation situated at 29 Port Street, Mwanza.
Pemba (Wawi, Chake Chake District)	For coastwise cargo only The area enclosed within the airport boundary fence known as Pemba Airport, including the Airport Building.

UGANDA

[Omitted]

THIRD SCHEDULE
SUFFERANCE WHARVES

(1) FOR VESSELS

KENYA

[Omitted]

TANZANIA

A. For the loading and unloading of passengers' baggage and such other goods as the proper officer may specially allow–

Port	Sufferance Wharf
Dar es Salaam	Lying seaward of the Customs Baggage Room on Main Avenue, the floating pontoon and stone pier distinguished by the letter "Q" in red on Plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General.

B. With the prior permission of the proper officer at the port set out against each sufferance wharf, the loading of domestic produce and the unloading of domestic producer, duty-free and duty-paid goods carried coastwise–

Pangani	(a) Bushiri Pier on the north bank of the Pangani River approximately 6 miles up-steam from Pangani.
Pangani	(b) Bweni Pier on the south bank of the Pangani River opposite Pangani.
Lindi	(c) Kikwetu sisal jetty approximately 11 miles north of Lindi.
Pangani	(d) Kilimanguirdo Pier on the south bank of the Pagnani River approximately 1½ miles up-stream from Pangani.
Dar es Salaam	(e) Kiswere Bay jetties situated approximately 45 miles north of Lindi.
Lindi	(f) Kitunda sisal jetty approximately 1 mile from Lindi Pier.
Lindi	(g) Mbanura sisal jetty approximately 4 miles from Lindi.
Mtwara	(h) Mikindani Wharf.
Lindi	(i) Mkwaya Piers and landing stage.
Tanga	(j) Moa jetty situated in Moa Bay.
Lindi	(k) Ngongo sisal jetty in Ngongo Creek, approximately 6 miles from Lindi.

C. With the prior permission of the proper officer at Mtwara, the loading and unloading of East African Railways or harbours stores–

Mtango Landing Stage approximately 1 mile from Mikindani Wharf.

D. With the prior permission of the proper officer at the port set out against each sufferance wharf, the loading and unloading of oils and petroleum products in bulk–

Port	Sufferance Wharf
Kigoma	(a) Kibirizi mooring buoy and pipeline from the oil installations at Kibirizi.
Tanga	(b) The submarine pipeline situated off Kissasora in Tanga harbour, running from a point 200 feet westward of Kissasora rear beacon to a point 480 feet northward of Kissasora front beacon.

E. For hydrocarbon oil products carried coastwise.

Post	Sufferance Wharf
Chake Chake (Pemba)	The foreshore immediately in front of the bulk oil installation at Wesha situated approximately four miles to the north-west of Chake Chake Pier.
Zanzibar	The foreshore immediately in front of the bulk oil installation at Mtoni.

UGANDA

[Omitted]

(2) FOR AIRCRAFT

KENYA

[Omitted]

TANZANIA

Aerodrome

Limitations

Arusha )
Bukoba )
Moshi )
Musoma )
Mwanza )

Unloading of uncustomed goods carried coastwise subject to conditions as may be imposed by the proper officer
The runways at each aerodrome.

UGANDA

[Omitted]

FOURTH SCHEDULE
PLACES FOR THE LANDING AND EMBARKATION OF PERSONS

(1) AT PORTS FOR VESSELS

KENYA

[Omitted]

TANZANIA

Bagamoyo	Vessels berthed alongside the wharf or lying at anchor in the port
	The foreshore which lies within an arc of a radius of 60 yards from the entrance doors of the Custom Transit Shed.
	The Wharf.
Chake Chake (Pemba)	The pier.
Dar es Salaam	Vessels berthed alongside the Main Quay
	The Main Quay.
	Other vessels
	The floating pontoon and stone pier lying seaward of the Customs Baggage Room on Main Avenue or such other place as the proper officer may direct.
Kigoma	The Wharf.
Kilwa Masoko	The jetty.
Kwale	The foreshore which lies within an arc of a radius of 120 yards from the Custom House.
Lindi	At such place in the customs area, or any other place customarily in use for the embarkation and disembarkation of persons, as the proper officer may direct.
Mafia	The foreshore which extends from the concrete landing ramp 80 yards in a north-easterly direction and 55 yards in a southwesterly direction.
Mbamba Bay (Lake Nyasa)	The jetty.
Mkoani (Pemba)	The pier.
Mtwara	The Deep-water Wharf.
Mwaya (Lake Nyasa)	The part of the foreshore which lies within the prescribed Customs area.
Pangani	The foreshore which lies within an arc of a radius of 60 yards from the entrance doors of the Customs Transit Shed.
Tanga	The passenger-landing pontoon marked "A" on Plan DRG No. RET. 507 in the office of the Commissioner-General.
Wete (Pemba)	The pier.
Zanzibar	For vessels lying at anchor in the Port
	The landing steps adjacent to the Baggage Shed at Malindi Wharf.
	For vessels berthed alongside the main wharf
	The Main Wharf.

UGANDA

[Omitted]

(2) AT CUSTOMS AIRPORTS

KENYA

[Omitted]

TANZANIA

Dar es Salaam )
Kigoma )
Mbeya )
Mtwara )
Tabora )
Tanga )

The Customs examination area at each airport.

UGANDA

[Omitted]

FIFTH SCHEDULE
PLACES FOR THE EXAMINATION OF GOODS (INCLUDING BAGGAGE)

(1) AT PORTS FOR VESSELS

KENYA

[Omitted]

TANZANIA

Bagamoyo

Goods and baggage

The Custom House and the transit shed adjacent thereto.

Chake Chake (Pemba)

Goods and baggage

(a) Customs Sheds Nos. 1 and 2.

(b) Such other place at which the proper officer may require goods to be produced for examination.

Dar es Salaam

The Main Quay and the Lighterage Quay

Goods and baggage

(a) In shed No. 2/3 Main Quay, the Customs examination enclosure coloured red and distinguished by the letter "Y" in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General.

(b) In Shed M. P. 1. Main Quay, such place at which the proper officer may require goods or baggage to be produced for examination.

(c) In shed No. 10, Lighterage Quay, the Customs examination enclosure coloured red and distinguished by the letter "Z" in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General.

(d) Such other place at which the proper officer may require goods or baggage to be produced for examination.

Baggage

Adjoining shed No. 2/3 Main Quay, the Customs Baggage Shed coloured red and distinguished by the letter "X" in red on plan No. TR. 6640 (sheet No. 1) in the office of the Commissioner-General.

Customs Baggage Room (Main Avenue)

Passengers' baggage and such other goods as the proper officer may specially allow

Off Main Avenue, at the head of the steps leading from the floating pontoon and stone pier, that portion of the building described as the "Customs Baggage building", shaded in red and distinguished by the letter "P" on plan No. TR. 6640 (sheet No. 1) in the office of the Commissioner-General.

Dhow Wharf

Goods and baggage

(a) In the import shed at the Dhow Wharf the Customs examination enclosure shaded red and distinguished by the letter "E" in red on plan No. TR. 6640 5/19 (sheet No. 3) in the office of the Commissioner-General.

(b) Such other place at which the proper officer may require goods or baggage to be produced for examination.

Zambia Transit Depot (Ubungo)

Goods and baggage

(a) In the transit shed, the Customs examination enclosure coloured red and distinguished by the letter "A" in red on E.A.R & H. Drawing No. UBO/4 in the office of the Commissioner-General.

(b) In the transit shed, the Customs warehouse enclosure coloured red and distinguished by the letter "B" in red on E.A.R. & H. Drawing No. UBO/4 in the office of the Commissioner-General.

Oil Tanker Jetty

Goods

Such place at which the proper officer may require goods to be produced for examination.

Kigoma

Goods

(a) The two transit sheds on the Liemba wharf.

(b) Such other place as the proper officer may require goods to be produced for examination.

Baggage

Such place at which the proper officer may require baggage to be produced for examination.

Kilwa Masoko

Goods

The transit shed and any place adjacent thereto within the Customs area at which the proper officer may require goods to be produced for examination.

Baggage

The Custom House and the area immediately in front thereof.

Kwale

Goods and baggage

The Custom House and the area adjacent thereto.

Lindi

Goods

(a) The Import shed.

(b) The Export shed.

Baggage

The Examination shed.

Mafia

Goods and baggage

(a) The Import shed.

(b) The Export shed.

Mbamba Bay (Lake Nyasa)

Goods and baggage

Any place within the Customs area at which the proper officer may require goods or baggage to be produced for examination.

Mkoani (Pemba)

Goods and baggage

(a) The Customs Shed.

(b) Such other place at which the proper officer may require goods to be produced for examination.

Mtwara

Goods and baggage

Any place within the Customs area at which the proper officer may require goods or baggage to be produced for examination.

Mwaya (Lake Nyasa)

Goods and baggage

Any place within the Customs area at which the proper officer may require goods or baggage to be produced for examination.

Pangani

Goods and baggage

(a) The transit shed adjoining the Custom House.

(b) The Custom House.

Tanga

Goods

(a) The portion of the general cargo import transit shed (shed No. 7) marked "C" and delineated in blue on plan DRG No. RET. 507 in the office of the Commissioner-General.

(b) The cement import shed (shed No. 30) marked "D" and delineated in blue on plan DRG No. RET. 507 in the office of the Commissioner-General.

(c) The dhow cargo shed marked "E" and delineated in blue on plan DRG No. RET. 507 in the office of the Commissioner-General.

(d) Such other place at which the proper officer may require goods to be produced for examination.

Baggage

(a) The baggage examination shed marked "B" and delineated in blue on plan DRG No. RET. 507 in the office of the Commissioner-General.

(b) Such other place at which the proper officer may require baggage to be produced for examination.

Wete (Pemba)

Goods and baggage

(a) Customs Sheds Nos. 1 and 2.

(b) The Port office Shed.

Zanzibar

Malindi Wharf, New Dhow Wharf

Goods and baggage

(a) The Import Shed.

(b) The Export Shed.

(d) The Cement Shed.

(e) The Dangerous Cargo Stores.

(f) The Dhow Sheds.

Baggage

The Customs baggage shed and enclosed area adjacent thereto at the top of the Landing Steps.

UGANDA

[Omitted]

(2) AT FRONTIER PORTS

KENYA

[Omitted]

TANZANIA

Kibondo	Goods and baggage Any place at which the Area Commissioner may require goods or baggage to be produced for examination.
Mbeya	Goods and baggage (a) The Custom House and the area immediately adjacent thereto. (b) Such other place at which the proper officer may require goods or baggage to be produced for examination.
Ngara ) Sumbawanga )	Goods and baggage Any place at which the Area Commissioner may require goods or baggage to be produced for examination.
Pemba (Wawi, Chake Chake District)	Goods and baggage Such place as the proper officer may require goods to be produced for examination.
Tunduma	Goods and baggage (a) The Custom House and the area immediately adjacent thereto. (b) Such other place at which the proper officer may require goods or baggage to be produced for examination.
Zanzibar	Goods and baggage (a) The Customs office in the airport terminal building. (b) The baggage examination room in the airport terminal building.

UGANDA

[Omitted]

(3) AT CUSTOMS AIRPORTS

KENYA

[Omitted]

TANZANIA

Dar es Salaam	Goods Inward Those portions of the freight transit shed consisting of– (a) The Customs Hall. (b) The Customs office. (c) The East African Airways Corporation's Import Store. Goods outward and coastwise The building known as the mail and cargo section (Export hangar). Goods in transit to and from Zambia The building known as the Zambia Air Cargo Transit Shed. Baggage inward The baggage hall in the arrival portion of the terminal building. Baggage outward The baggage hall in the departure portion of the terminal building.
Kigoma	Goods (a) The Custom House. (b) Such other place at which the proper officer may require goods to be produced for examination. Baggage The public waiting room in the terminal building.
Mbeya	Goods (a) The Custom House. (b) Such other place at which the proper officer may require goods to be produced for examination. Baggage The public waiting room in the terminal building.
Mtwara	Goods (a) The room in the terminal building represented by the area shaded blue on plan DRG No. 5214/A/S/27 in the office of the Commissioner-General. (b) The expanded metal cage in the warehouse of Twentsche Overseas Trading Co. Ltd., situated on plot No. 15, Broadway, Mtwara. Baggage The room in the terminal building represented by the area shaded blue on plan DRG No. 5214/A/S/27 in the office of the Commissioner-General.
Tabora	Goods (a) The Customs office. (b) The East African Airways Corporation lock-up, adjacent to the Customs office. (c) The Customs examination station. Baggage The baggage room in the terminal building.
Tanga	Goods The portion of the airport terminal building operated by the East African Airways Corporation and marked "Air Freight Transit Shed". Baggage The baggage examination room in the airport terminal building.

UGANDA

[Omitted]

(4) AT SUFFERANCE WHARVES FOR AIRCRAFT

TANZANIA

Arusha )
Bukoba )
Moshi )
Musoma )
Mwanza )

Goods

Such place at which the proper officer may require goods to be produced for examination.

UGANDA

[Omitted]

SIXTH SCHEDULE ...... 1

[Omitted]

SEVENTH SCHEDULE
ENTRANCES AND EXITS TO AND FROM CUSTOMS AREAS OR CUSTOMS AIRPORTS

(1) AT PORTS FOR VESSELS

KENYA

[Omitted]

TANZANIA

Chake Chake (Pemba)	General – persons and cargo by road traffic The entrance to the port area on the road to the port from Chake Chake.
Dar es Salaam The Main Quay Lighterage Quays	General – persons and export cargo At the northern end of the causeway between the Lighterage Quay and the main Quay, Gate No. 2, so distinguished by a red figure on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. General – persons and cargo by road traffic (a) At the head of the ramp leading to the Lighterage Quay and at the junction of Main Avenue and Bagamoyo Street, Gate No. 1, so distinguished by a red figure on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. (b) At the top of the hill leading to the Main Quay and opposite the Port and Commercial offices, Gate No. 3, so distinguished by that figure in red on plan No. T.R. 6640 (sheet No. 1) in the office of the Commissioner-General. Special – Belgian-leased Site – persons and cargo by road and rail traffic The junction of the British and Belgian wharves on the Main Quay, delineated in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. Special – railway traffic (a) Situated at the south-west end of the Lighterage wharf and approximately 30 feet eastward of the road bridge over the railway line at that point, Gate No. 11, so distinguished by those figures in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. (b) Adjacent to Gate No. 2 at the northern end of the causeway, Gate No. 12, so distinguished by those figures in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. (c) At the northern end of the causeway between the Lighterage Quay and the main Quay, Gate No. 13, so distinguished by those figures in red on plan No. TR. 6640 (sheet No. 1) in the office of the Commissioner-General. (d) Adjacent to the southern end of the causeway between the Lighterage Quay and the Main Quay, Gate No. 15, so distinguished by those figures in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. (e) At the southern end of the causeway between the Lighterage Quay and the Main Quay, Gate No. 14, so distinguished by those figures in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General.
	Special – locally manufactured cement removed coastwise in bulk to and from the silos of Messrs Tanganyika Portland Cement Co. Ltd. 150 yards north-east of Gate No. 2, an underground duct containing a double pipeline, distinguished by the letters "PL" in red, on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. Special – pedestrians The head of the flight of steps, leading to the Lighterage Quay, situated behind the Landing and Shipping Company's Time office on Main Avenue and between the Customs Long Room and the high-level export shed, distinguished by the letter "R" in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General. Special – port labour The gate situated in the western perimeter fence giving access to the Port Labour Compound within the Port Area. Special – emergency access for fire-fighting vehicles Between No. 14 and No. 15 Gates at the southern end of the causeway between the Main Quay and the Lighterage Quay and giving access to the Old Kilwa Road, Gate No. 8, so distinguished by that figure in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General.
Dhow Wharf	General – persons and cargo by road traffic At the north-western corner of the Dhow Wharf Customs area and forming part of the perimeter fence, a gate distinguished by the letter "D" in red on plan No. TR. 6640 5/19 (Sheet No. 3) in the office of the Commissioner-General.
The Customs Baggage Room (Main Avenue)	Special – persons and baggage and such other goods as the proper officer may specially allow In the north-west, south-east and south-west sides of the Customs Baggage Room, four doors distinguished by the letters "W", "U", "V" and "T" respectively in red on plan No. TR. 6640 (Sheet No. 1) in the office of the Commissioner-General.
The Oil Tanker Jetty	Special – persons, petroleum products and such other goods as the proper officer may either generally or specially allow At the landward end of the jetty, a gate distinguished by the letter "C" in red on plan No. TR. 6640 5/19 (Sheet No. 3) in the office of the Commissioner-General.
Zambia Transit Depot (Ubungo)	General – persons and Zambia cargo by road traffic At the northern corner of the Customs area, Gates Nos. 1 and 2, so distinguished by red figures on E.A.R. & H. Drawing No. UBO/4 in the office of the Commissioner-General. Special – Zambia cargo by rail At the south end of the Customs area, Gates Nos. 3 and 4, so distinguished by red figures on E.A.R. & H. Drawing No. UBO/4 in the office of the Commissioner-General.
Lindi	General – persons and cargo by road traffic The port gate leading into Armistice Street. Special – Port labour only The gate situated in the northern perimeter fence at the north-western corner of the Customs area and giving access therefrom to the labour compound.
Mkoani (Pemba)	General – persons and cargo by road The entrance to the port area on the road to the port from Mkoani.
Mtwara	General – persons and cargo by road traffic The gate situated in the south-western corner of the Customs area. Special – railway traffic The railway gate situated at the south-eastern corner of the Customs area adjoining the deep-water berth.
Tanga	General – persons and road traffic other than goods Leading to Custom House Road, a gate distinguished by the letter "H" on plan DRG No. RET. 507 in the office of the Commissioner-General. General – persons and road traffic including goods Adjacent to the Marine slipway, a gate, distinguished by the letter "H" on plan DRG No. RET. 507 in the office of the Commissioner-General. Special – railway traffic (a) Adjacent to the Marine slipway, a gate, distinguished by the letter "J" on plan DRG No. RET. 507 in the office of the Commissioner-General. (b) Under Customs House Road a tunnel, distinguished by the letter "L" on plan DRG No. RET. 507 in the office of the Commissioner-General.
Wete (Pemba)	General – persons and cargo by road The main gate to the port area on the road to the port from Wete. Special – persons and baggage and such other goods as the proper officer may specially allow The pedestrian gate at the foot of the steps leading from the township of Wete to the port area.
Zanzibar	General – persons and cargo by road The main gate to the port area on the road from the township of Zanzibar to Malindi Wharf.

UGANDA

[Omitted]

(2) AT CUSTOMS AIRPORTS

KENYA

[Omitted]

TANZANIA

Dar es Salaam	General The main entrance to the airport off the Pugu Road.
Kigoma	General The entrance to Kigoma airport by the access road from the terminal building to the Kigoma-Kasulu Road.
Mbeya	General The main entrance to Mbeya Airport on the road from Mbeya.
Mtwara	General The main entrance to Mtwara Airport on the road from Mtwara to the Airport.
Tabora	General The entrance to Tabora Airport on the road from Tabora to Tabora Airport.
Tanga	General The entrance to Tanga Airport from the Tanga-Moshi Road.
Zanzibar	General The entrance to Zanzibar Airport on Nyerere Road.

UGANDA

[Omitted]

ORDERS

THE CUSTOMS (PREFERENTIAL TRADE AREA) (3-TIER TARIFF) ORDER

(Section (1))

G.N. No. 131 of 1989

1. This Order may be cited as the Customs (Preferential Trade Area) (3-Tier Tariff) Order.

2. In this Order, unless the context otherwise requires–

"equity holding" in relation to the producer situated in a Member State and producing goods referred to in the Schedule means the percentage of the shares or other assets owned by citizens or nationals of one or more Member States or by a Government or Governments of the Member States or by institutions, agencies, enterprises or corporations of such Government or Governments;

"Member State" means a contracting party to the P.T.A. Treaty;

"P.T.A. Treaty" means the Treaty for the establishment of the Preferential Trade Area for Eastern and Southern African States concluded at Lusaka on the 21st December, 1981 and which entered into force on 30th September, 1982;

"Preferential Trade Area" means the Preferential Trade Area for Eastern and Southern African States established by Article 2 of the P.T.A. Treaty;

"producer" means a producer as defined in Rule I of Annex III to the P.T.A. Treaty.

3. There shall be charged, in respect of goods specified in Part B of the First Schedule to the Customs (Management Tariff) Act which originate in a Member State and which are imported into Tanzania, import duties at the respective rates and which are imported into Tanzania, import duties at the respective rates specified in the third, fourth and fifth columns of the First Schedule.

4. The provisions of paragraph 3 shall have effect only if the goods concerned were produced or manufactured in the territory of any of the Member States and comply with the rules of origin set out in Annex III of the P.T.A. Treaty as read with Article 15 of the P.T.A. Treaty.

5. Notwithstanding the provisions of paragraph 3 in relation to goods produced or manufactured in–

(a) the Comoros and Djibouti, any references in the Schedule to equity holdings of 51 per centum, 40 per centum and 30 per centum shall be construed as references to equity holdings of 25 per centum, 20 per centum and 15 per centum;

(b) Mauritius and Zimbabwe, any references in the Schedule to equity holdings of 51 per centum, 40 per centum and 30 per centum shall be construed as references to equity holdings of 25 per centum, 20 per centum and 15 per centum;

(c) Lesotho and Swaziland, any references in the Schedule to equity holdings of 51 per centum, 40 per centum and 30 per centum shall be construed as references to equity holdings of 30 per centum, 24 per centum and 18 per centum.

6. Repeals Part B of the Fourth Schedule to the Customs Tariff Act 1 and replaces it with a Schedule which is obtainable from the Commissioner-General of Customs.

ORDERS–
A – In relation to Tanzania
(Section 15(2))

THE RESTRICTED IMPORTS (STEEL GIN TRAPS) ORDER

(Section 15(2))

L.N. 22/1955

1. This Order may be cited as the Restricted Imports (Steel Gin Traps) Order.

2. The importation into Tanzania of steel gin traps capable of killing or capturing any game animals is hereby prohibited except where such steel gin traps are imported under and in accordance with a written permit granted by the Game Warden.

THE PROHIBITED IMPORTS (TANZANIA) (FIREWORKS) ORDER

(Section 15(2))

L.N. 49/1959
L.N. 70/1961

1. This Order may be cited as the Prohibited Imports (Tanzania) (Fireworks) Order.

2. The importation into Tanzania of any firework other than a distress or signal rocket is hereby prohibited except where the person importing the firework has previously obtained the written permission of the Inspector-General of Police.

THE PROHIBITED IMPORTS (TANZANIA) (OFFENSIVE WEAPONS) ORDER

(Section 15(2))

L.N. 17/1961

[Omitted]

THE PROHIBITED IMPORTS (TANZANIA) (COFFEE) ORDER

(Section 15(2))

L.N. 28/1962
L.N. 57/1962
L.N. 3/1964

1. This Order may be cited as the Prohibited Imports (Tanzania) (Coffee) Order.

(2) In this Order "coffee" means cherry, dried cherry, berries or beans or parts thereof of the coffee species and includes clean coffee, parchment coffee, lights, triage, buni and hulled buni.

2. (1) No coffee shall be imported into Tanzania except by the Tanzania Coffee Board or under and in accordance with a permit in that behalf issued by the Board.

(2) No coffee shall be imported into Tanzania unless it is accompanied by a Certificate of origin issued in accordance with the provisions of the International Coffee Agreement.

3. Without prejudice to the generality thereof, the provisions of paragraph 2 of this order shall apply to coffee imported in transit, or for transhipment.

THE PROHIBITED IMPORTS (TANZANIA/SOUTH AFRICA) ORDER

(Section 15(2))

L.N. 51/1963
L.N. 56/1963
L.N. 2/1964

[Omitted]

THE PROHIBITED IMPORTS (TANZANIA/PORTUGAL) ORDER

(Section 15(2))

L.N. 79/1969

1. This Order may be cited as the Prohibited Imports (Tanzania/Portugal) Order.

2. The direct or indirect importation into Tanzania of any goods consigned from the Republic of Portugal or any of its overseas possessions, is prohibited.

3. Nothing in this Order shall apply to–

(a) used personal and household goods (including instruments and tools for the owner's personal use in his profession or trade) and live animals, the property of a person lawfully entering or present in Tanzania;

(b) goods, the property of a person ordinarily resident in Tanzania consigned to him before the 7th day of November 1964;

4. The direct or indirect importation of goods from the Republic of Portugal or any of its overseas possessions as stores for any aircraft or vessel is expressly prohibited by this Order.

THE PROHIBITED IMPORTS (TANZANIA) (BEES, BEE-KEEPING APPLIANCES AND HONEY) ORDER

(Section 15(2))

L.N. 83/1964

1. This Order may be cited as the Prohibited Imports (Tanzania) (Bees, Bee-keeping Appliances and Honey) Order.

2. In this Order–

"authorised officer" means the Bee-Keeping Officer of the Ministry of Agriculture, Forests and Wildlife;

"beeswax" means the waxy product of the honeybee Apis mellifera Linnaeus, otherwise known as Apis mellifica Linnaeus, and the subspecies and varieties of Apis mellifera or mellifica;

"ghedda wax" means the waxy product of all bees of the genus Apis other than Apis mellifera or mellifica;

"trigona wax" means the waxy product of stingless bees of the family Meliponidae;

"honey" shall include honey in the comb, extracted honey and mixtures of honey and mixtures of honey with glucose or other sugars of any kind.

3. The importation into Tanzania of–

(a) bees, including queen bees, their pupae, larvae or eggs, or the comb of bees;

(b) used bee hives or used bee cages, used bee hive accessories or appliances, or any things which have been used to contain or manipulate bees, honey, beeswax, or ghedda wax;

(d) honey,

otherwise than in accordance with the terms and conditions of a permit issued by the authorised officer, is hereby prohibited:

Provided that no permit shall be required for the importation of honey, which is accompanied by a certificate, issued by an authority responsible for the control of bee diseases in the country of origin of such honey, certifying that the honey has been collected from an apiary in which there has been no outbreak of American or European Foul Brood Diseases within the past two years.

4. Application for a permit under paragraph 3 shall be made in writing to the authorised officer in such one of the forms A, B, or C set out in the Schedule to this Order as is appropriate.

5. This Order shall not apply to the importation into Tanzania of any goods from Kenya or Uganda.

SCHEDULE

FORM A
APPLICATION FOR A PERMIT TO IMPORT BEES AND/OR USED BEE-KEEPING EQUIPMENT

THE PROHIBITED IMPORTS (TANZANIA) (BEES AND BEE-KEEPING ALLIANCES AND HONEY) ORDER

Name of applicant ..............................................................................................................
Address ............................................................................................................................
Full description of bees it is desired to import–

Queen bees in postal queen cages with attendant bees ....................................................
Number of queens .........................................................................................................
Package bees, number and size of package ....................................................................
Bees on combs, number of nuclei or colonies ..................................................................
Number of combs in each nucleus or colony ....................................................................
Size of combs (Landstroth, Modified Dadant or British Standard) .......................................
....................................................................................................................................
Race of bees ................................................................................................................
Full description of used bee-keeping equipment it is desired to import ................................
....................................................................................................................................
Name and address of supplier ........................................................................................
Country of origin ............................................................................................................
Port of entry into Tanzania .............................................................................................
Mode of entry (air, sea or road) .......................................................................................
Give reason for desiring to import the above bees and/or used bee-keeing equipment ....................................................................................................................................
....................................................................................................................................
Date ............................. Signature of applicant ..............................................................

FORM B
APPLICATION FOR A PERMIT TO IMPORT BEESWAX/GHEDDA WAX/TRIGONA WAX/HONEY 1

THE PROHIBITED IMPORTS (TANZANIA) (BEES AND BEE-KEEPING APPLIANCES AND HONEY) ORDER

Name of applicant ..............................................................................................................
Address of applicant ...........................................................................................................
Full description of Beeswax/Ghedda Wax/Trigona Wax/Honey 2–

Quantity ......................................................................................................................
Value Sh. ....................................................................................................................
Grade ..........................................................................................................................
Manner of packing ........................................................................................................
Size and number of containers .......................................................................................

Name and address of supplier ............................................................................................
........................................................................................................................................
Country of origin ................................................................................................................
Port of entry into Tanzania ..................................................................................................
Mode of entry (air, sea or road) ...........................................................................................
Give reasons for desiring to import the above beeswax/ghedda wax/trigona wax/honey 3
........................................................................................................................................
........................................................................................................................................
........................................................................................................................................
For what purpose will the above beeswax/ghedda wax/trigona wax/honey 4 be used
........................................................................................................................................
Date ............................. Signature of applicant ..................................................................

FORM C
APPLICATION FOR A PERMIT TO IMPORT COMB FOUNDATION

THE PROHIBITED IMPORTS (TANZANIA) (BEES AND BEE-KEEPING APPLIANCES AND HONEY) ORDER

Name of applicant ..............................................................................................................
Address of applicant ...........................................................................................................
Nature and quantity of comb foundation it is desired to import–

.....................................................................................................................................
Value Shs. ....................................................................................................................

NOTE.-A sworn declaration from the supplier must be attached to this application stating that the wax from which the above foundation was prepared was heated to a temperature of 100℃ Centigrade and kept at that temperature for at least half an hour.

THE PROHIBITED IMPORTS (TANZANIA/SOUTHERN RHODESIA) ORDER

(Section 15(2))

L.N. 102/1962

[Omitted]

THE PROHIBITED IMPORTS (TANZANIA) (LOTTERY TICKETS) ORDER

(Section 15(2))

L.N. 50/1966

1. This order may be cited as the Prohibited Imports (Tanzania) (Lottery Tickets) Order.

2. (1) The direct or indirect importation into Tanzania of any lottery ticket relating to a lottery which–

(a) is managed at any place outside Tanzania; or

(b) if managed within Tanzania or partly within and partly outside Tanzania, is not a lottery approved, for the purposes of section 173 of the penal Code, by the Director of Government Lotteries, is prohibited.

(2) In this Order, lottery ticket includes any document or token–

(a) the purchase of which constitutes the purchase of a chance in a lottery; or

(b) which records or evidences the purchase of a chance in a lottery, but does not include premium bonds issued by any Government.

ORDERS–
B – In relation to Uganda
(Section 15(2))

THE PROHIBITED IMPORTS (UGANDA) (BEES, HONEY AND BEE-KEEPING APPLIANCES) ORDER

(Section 15(2))

L.N. 65/1959
L.N. 72/1962
L.N. 41/1964

[Omitted]

THE PROHIBITED IMPORTS (UGANDA) (OFFENSIVE WEAPONS) ORDER

(Section 15(2))

L.N. 52/1961

[Omitted]

THE PROHIBITED IMPORTS (UGANDA/SOUTH AFRICA) ORDER

(Section 15(2))

L.N. 4/1964
L.N. 16/1964

[Omitted]

ORDERS–
C – In relation to Kenya
(Section 15(2))

THE PROHIBITED IMPORTS (KENYA) (WATCHES, FOUNTAIN PENS, CIGARETTE LIGHTERS AND CLOTHING) ORDER

(Section 15(2))

L.N. 57/1960

[Omitted]

THE PROHIBITED IMPORTS (KENYA) (DENATURED SPIRITS) ORDER

(Section 15(2))

L.N. 32/1961

[Omitted]

THE PROHIBITED IMPORTS (KENYA) (BEES, BEESWAX, HONEY AND BEE-KEEPING APPLIANCES) ORDER

(Section 15(2))

L.N. 63/1962
L.N. 26/1963

[Omitted]

THE PROHIBITED IMPORTS (KENYA/PORTUGAL AND SOUTH AFRICA) ORDER

(Section 15(2))

L.N. 73/1963
L.N. 48/1966

[Omitted]

THE PROHIBITED IMPORTS (KENYA) (POTABLE SPIRITUOUS LIQUORS) ORDER

(Section 15(2))

L.N. 90/1965

[Omitted]

THE PROHIBITED IMPORTS (KENYA/RHODESIA) ORDER

(Section 15(2))

L.N. 109/1965
L.N. 31/1968

[Omitted]

THE PROHIBITED IMPORTS (KENYA) (CIGARETTES) ORDER

(Section 15(2))

L.N. 54/1966

[Omitted]

ORDERS–
A – In relation to Tanzania
(Section 62(2))

THE PROHIBITED EXPORTS (TANZANIA/SOUTH AFRICA) ORDER

(Section 62(2))

L.N. 52/1963
L.N. 57/1963

[Omitted]

THE PROHIBITED EXPORTS (TANZANIA/PORTUGAL) ORDER

(Section 62(2))

L.N. 80/1964

1. This Order may be cited as the Prohibited Exports (Tanzania/Portugal) Order.

2. The exportation of any goods to, or any goods ultimately destined for, the Republic of Portugal or any of its overseas possessions, is prohibited.

3. Nothing in this Order shall apply to–

(a) used personal or household goods and live animals which accompany the owner to his destination outside Tanzania or are consigned by him or on his behalf to such destination within three months of his departure from Tanzania;

(b) goods, the property of a person ordinarily residing outside Tanzania consigned to him before the 7th day of November 1964;

THE PROHIBITED EXPORTS (TANZANIA/SOUTHERN RHODESIA) ORDER

(Section 62(2))

L.N. 103/1965

[Omitted]

ORDERS–
B – In relation to Uganda
(Section 62(2))

THE PROHIBITED EXPORTS (UGANDA/SOUTH AFRICA) ORDER

(Section 62(2))

L.N. 15/1964

[Omitted]

ORDERS–
C – In relation to Kenya
(Section 62(2))

THE PROHIBITED EXPORTS (KENYA/SOUTH AFRICA AND PORTUGAL) ORDER

(Section 62(2))

L.N. 74/1964
L.N. 49/1966

[Omitted]

THE PROHIBITED EXPORTS (KENYA/RHODESIA) ORDER

(Section 62(2))

L.N. 108/1965

[Omitted]

REGULATIONS

THE CUSTOMS REGULATIONS

ARRANGEMENT OF REGULATIONS

Regulation

Title

1. Citation.

PART I
ADMINISTRATION

2. Working days and hours.

3. Application for services outside hours of general attendance.

4. Overtime fees.

5. Division of charge.

6. Fees for cautionary visits.

7. Fees to be paid.

8. Remuneration to officers.

PART II
IMPORTATION

9. Customs flag.

10. Report of vessels.

11. Report of aircraft and cargo.

12. Initialling of pages.

13. List of passengers, report of stores, and crews' declaration.

14. Arrival at two or more ports.

15. Vessels, etc., in ballast.

16. Description of cargo on reports.

17. Weight or measurement of cargo to be reported.

18. Reporting cargo for other ports in the Partner States.

19. Cargo remaining on board.

20. Bulk not to be broken before report.

21. Stores to be produced.

22. Duty free allowance of stores to crew.

23. Rummaging of vessels and aircraft.

24. Amending inward report.

25. Conditions precedent to amendment of report.

26. Aircraft or vessels landing or bringing to owing to accident, etc.

Arrival Overland

27. Importation by overland routes.

Unloading and Removal of Cargo

28. Sufferance wharves and unapproved places.

29. Accommodation and transport to be provided.

30. Goods not to be unloaded at a sufferance wharf until entered.

31. Boat or tally note.

32. Permission to leave place of unloading.

33. Transit sheds.

34. Access to transit sheds.

35. Permit to reland goods.

36. Certificate of landing.

Entry, Examination and Delivery

37. Forms of entry.

38. Collection of transfer tax.

39. Particulars to be declared on forms.

40. Declaring value of goods liable to transfer tax.

41. Reference to be made on all entries for contents of same package.

42. Imported goods to be entered within 21 days of commencement of discharge on arrival.

43. Landing of surplus stores.

44. Disembarkation of persons.

44A. Establishment of green and red lanes at airport.

45. Access to baggage room.

46. Baggage to be taken to examination place.

47. Baggage declaration.

48. Baggage examination.

49. Firearms and ammunition.

50. Unclaimed baggage.

51. Unaccompanied baggage declaration.

52. Goods delivered in special circumstances.

53. Provisional entries.

54. Importer to provide special implements for examinations.

55. Packages found partly empty.

56. Packing of goods imported in bulk.

57. Free goods may be examined at private premises.

58. Entry not required for goods, etc., imported for temporary use.

59. Removal coastwise of imported goods.

Provisions relating to a Customs Warehouse

60. Customs warehouse rent.

61. Commissioner-General may waive rent.

62. Rent to be paid before delivery.

63. Custom houses deemed to be Customs warehouses.

PART III
WAREHOUSING OF GOODS

64. Goods not to be warehoused.

65. Owner to keep packages in repair.

66. Goods refused for warehousing.

67. Entries for warehoused goods.

68. Owner to furnish bond.

69. Acceptance by warehouse keeper.

70. Conditions of repacking in warehouse.

71. Transfer of ownership of goods.

72. Time during which goods may be warehoused.

73. Goods to be consigned to the proper officer.

Bonded Warehouses

74. Licence for bonded warehouse.

75. Bonded warehouse fee.

76. Bonds for bonded warehouses.

77. Alterations to bonded warehouses.

78. Death of licensee to be reported.

79. Bonded warehouses to be numbered.

Government Warehouses

80. Rent charges in Government warehouses.

81. Goods to be removed when Government warehouse closed.

PART IV
EXPORTATION

Entry Outwards and Loading of Aircraft and Vessels

82. Entry outwards.

83. Entries for exportation.

84. Sufferance wharves and unapproved places.

85. Accommodation and transport to be provided.

86. Goods not to be loaded at sufferance wharf until entered.

87. Master to submit passenger list.

88. Shipment before entry.

89. Cargo landed in error.

90. Shipment of duty paid and free stores.

91. Shipment of drawback and dutiable stores.

92. Transfer of stores.

93. Transfer bond.

94. Conditions of loading or transfer of stores.

95. Production of stores before shipment.

96. Conditions under which goods deemed to be put on board.

Departure Overland

97. Exportation by overland routes.

Goods in Transit for Transhipment

(A) Transit – General

98. Goods in transit.

(B) Transit – Congo, Rwanda and Burundi

99. Goods in transit to and from Congo, Rwanda and Burundi.

Zambia

100. Goods in transit to and from Zambia.

100A. Offences.

(C) Transhipment

101. Entry and bond for transhipment.

102. Transhipment direct.

PART V
DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS

103. Form of clearance of vessel.

104. Outward manifest of vessel.

105. Clearance and general declaration.

106. Shipments short or in excess of manifest.

107. Separate manifest for each port.

PART VI
IMPORTATION AND EXPORTATION BY POST

108. Commissioner-General may waive entries for goods imported by post.

109. Customs declaration on postal articles.

110. Production of postal articles.

111. Detention of postal articles.

112. Uncleared postal articles.

113. Duties to be paid to the Customs.

PART VII
COASTING AND TRANSFER TRADE

114. Coastwise clearance and transire.

115. Separate transires for each port.

116. Unloading and examination of coastwise cargo.

117. Sufferance wharves and unapproved places.

118. Accommodation and transport to be provided.

119. Transire to be delivered before unloading.

120. Amendment of transire.

121. General transires.

122. Pass note for duty paid goods carried coastwise.

PART VIII
DUTIES

Payment of Duty

123. Payment of duties.

124. Collection or refund where rates of duty differ.

Goods Imported for a Temporary Use or Purpose

125. Goods imported for temporary use.

126. Commercial travellers' samples and goods imported for temporary use.

127. Temporary importation of vehicles, etc.

128. Procedure when temporary importation papers are not produced.

128A. Exemptions to the rule in Regulation 128.

129. Vehicles from the Congo and Preferential Trade Area States.

130. Restrictions on user of vehicles temporarily imported.

Drawback, Remission, Rebate and Refund

131. Basis of drawback.

132. Conditions of granting drawback.

133. When drawback is not payable.

134. Remission or refund of duty on abandoned goods.

135. Remission of duty on goods lost or destroyed by accident.

136. Rebate of duty on damaged goods.

137. Refund where goods returned to seller.

138. Refund of duty on damaged, pillaged, or destroyed goods.

139. Refund of duty paid in error and of deposit or cancellation of bond given as security.

PART IX
CUSTOMS AGENTS

140. Application for licence as Customs agent.

141. Fees and security payments on approval of application.

142. Expiry and renewal of licences.

143. Penalty for acting without licence.

144. Suspension, etc., of licences.

PART X
SETTLEMENT OF CASES BY THE COMMISSIONER-GENERAL

145. Request to Commissioner-General.

PART XI
MISCELLANEOUS PROVISIONS

146. Declaration to be made and particulars to be supplied.

147. Production of books of account and other documents.

148. General bonds.

149. Seizure notice.

150. Forms.

151. Particulars on form.

152. Incorrect form may not be accepted.

153. Persons requiring copy of entry.

154. Amendment of forms.

155. Samples.

156. Samples may be retained.

157. Samples to be kept in safe custody.

158. Notice of sale.

159. Withdrawal of goods from sale.

160. Conditions of sale.

161. Surplus proceeds of sale.

162. Allowance in lieu of food to officer stationed on vessels.

162A. Licensing of vehicles for carrying Customs goods.

163. Vessels defined.

164. Unlicensed vessels not to be used in transporting goods.

165. Application for a licence.

166. Licence fee.

167. Expiry of licences.

168. Vessel to bear distinguishing number.

169. One licence may be issued.

170. Unlicensed vessels not allowed alongside.

171. Sealing of hatches of vessels.

172. Penalty.

173. Import and Export list.

174. Fees for services to the public.

SCHEDULE

THE CUSTOMS REGULATIONS

(Section 191)

EAHC/EACSO/EAC
L.N. 1 of 1954
L.N. 48 of 1955
L.N. 65 of 1955
L.N. 62 of 1956
L.N. 21 of 1958
L.N. 18 of 1961
L.N. 53 of 1961
L.N. 54 of 1962
L.N. 3 of 1963
L.N. 70 of 1963
L.N. 56 of 1964
L.N. 72 of 1964
L.N. 30 of 1965
L.N. 35 of 1966
L.N. 1 of 1967
L.N. 1 of 1967 (EAC)
L.N. 13 of 1969
L.N. 44 of 1970
L.N. 65 of 1970
G.Ns. Nos.
159 of 1982
88 of 1984
409 of 1987
153 of 1989
388 of 1989
210 of 1991
630 of 1995
133 of 1996
249 of 1997
263 of 2000

1. Citation

These Regulations may be cited as the Customs Regulations.

PART I
ADMINISTRATION (regs 2-8)

2. Working days and hours

(1) The working days of officers shall be all days except Sundays and public holidays.

(2) Subject to the provisions of paragraph (4) hereof, the hours of general attendance of officers for the service fo the public on working days shall be as follows–

(a) Indoor Branch–

(i) For the receipt of duties and other revenue–

Saturdays: 8.00 a.m. to 11.00 a.m.

Other days: 8.00 a.m. to 11.30 a.m.

(ii) For other business–

Saturdays: 8.00 a.m. to 12 noon.

Other days: 8.00 a.m. to 12 noon and 2.00 p.m. to 4.00 p.m.

(b) Warehousing Branch–

Saturdays: 8.00 a.m. to 12 noon.

Other days: 8.00 a.m. to 12 noon and 2.00 p.m. to 4.00 p.m.

Saturdays: 6.00 a.m. to 12 noon.

Other days: 6.00 a.m. to 6.00 p.m.:

Provided that attendance between the hours of 6.00 a.m. and 8.00 a.m., 12 noon and 2.00 p.m., and 5.00 p.m. and 6.00 p.m. will only be given on application to the proper officer.

(3) The proper officer may grant applications for the attendance of officers on Sundays and public holidays or before or after the hours of general attendance on any working day.

(4) The Commissioner-General may, by notice exhibited at any port or place, vary the hours of general attendance of officers at such port or place in order to meet the convenience of the public or the exigencies of the Customs.

3. Applications for services outside hours of general attendance

(1) Except in the case of a person arriving in, or departing from, the Partner States overland or by inland waters, applications for services of an officer outside the hours of general attendance shall be made in writing to the proper officer in the form No. C. 1, which shall be submitted to him at least twenty-four hours before the services are required, unless the proper officer, in any special circumstances, otherwise allows.

(2) Every application shall set out the nature and probable duration of the services required, and shall contain an undertaking to pay all overtime fees which may be incurred, unless the proper officer requires the applicant to deposit with him in advance a sum sufficient to cover the fees.

4. Overtime fees

(1) The fee payable at Customs and frontier stations by the person applying for the services of an officer outside the hours of general attendance for the purpose of dealing with any private vehicle carrying passengers and their personal baggage only shall be twenty shillings.

(2) The following fees shall be paid by the person applying for the services of officers outside the hours of general attendance or at any premises or place at which Customs business is not normally carried on for any purpose other than that described in subparagraph (1) of this regulation–

	Rate per hour Sh. cts.
Subordinate officers of the Customs Preventive Service	20 00
Other officers	50 00

Provided that–

(a) the time charged for fees shall be calculated to the last completed half hour;

(b) for attendance on Sundays and public holidays there shall be a minimum charge for the services of any officer equal to three hours' attendance;

(c) if an officer is required to attend at any premises or place at which Customs business is not normally carried on, the applicant for his services may, in the discretion of the proper officer, be required to provide the necessary transportation, or to pay in addition to the fees for attendance such amount for travelling expenses as the proper officer may consider reasonable.

5. Division of charge

When the services of an officer are required on account of more than one applicant during the same period of time, the charge for the fees due shall be divided pro rata between the applicants concerned.

6. Fees for cautionary visits

The applicant for the services of an officer at times outside the hours of general attendance shall, in addition to the fees for the services of such officer, pay fees, at the rates specified in regulation 4, for such cautionary visits as the proper officer may deem necessary.

7. Fees to be paid

All fees shall be paid into Customs revenue.

8. Remuneration to officers

Officers who have given services to the public outside the hours of general attendance will be remunerated at such rates and for such hours as the Commissioner-General may direct.

PART II
IMPORTATION (regs 9-63)

9. Customs flag

The Customs flag shall be the blue ensign with a crown in the fly.

10. Report of vessels

(1) The inward report by the master of a vessel arriving from a foreign port shall be in the Form No. C. 2 and shall be made to the proper officer at the port or place of arrival.

(2) All packages for which no bill of lading has been issued shall be declared on the Parcels List in the Form No. C. 3.

11. Report of aircraft and cargo

(1) The inward report by the master of an aircraft arriving from a foreign port shall be in the form No. C. 4 and shall be made to the proper officer at the port or place of arrival.

(2) The report of the cargo shall be made in the form No. C. 5 which shall be attached to the general declaration in the form No. C. 4.

12. Initialling of pages

Each page of the report submitted under regulations 10 and 11, other than that on which the declaration is signed, shall be initialled by the master or his agent, and such master or agent shall number and seal together the pages and shall, if required, sign the report in the presence of the proper officer.

13. List of passengers, report of stores, and crews' declaration

(1) The master of a vessel arriving from a foreign port shall, immediately on demand, present to the proper officer a list of passengers disembarking and remaining on board in the Form No. C. 6, a statement of the stores of the vessel in the Form No. C. 7 and a declaration by each member of the crew of all dutiable goods in his possession in the Form No. C. 8.

(2) The master of an aircraft arriving from a foreign port shall, immediately on demand, present to the proper officer a list of passengers disembarking and remaining on board in the Form No. C. 9.

(3) If the proper officer so requires a stores list in the Form No. C. 7A and a declaration in the Form No. C. 8 by each member of the crew of all dutiable goods in his possession, shall be delivered by the master of an aircraft arriving from a foreign port.

14. Arrival at two or more ports

When an aircraft or vessel calls at more than one port or place in the Partner States, a separate report shall be made at each port or place.

15. Vessels, etc., in ballast

Aircraft and vessels not having on board goods other than stores and passengers' baggage shall be reported "In ballast".

16. Description of cargo on reports

The contents of every package and of all cargo in bulk intended for discharge at a port or place in the Partner States, shall be reported in accordance with the description thereof in the relevant bill of lading or freight note, as the case may be.

17. Weight or measurement of cargo to be reported

The report of every vessel shall show the weight or cubic measurement of the cargo reported according to which freight has been charged, or, if no freight has been charged, the weight or measurement normally chargeable for the like kind and quantity of goods.

18. Reporting cargo for other ports in the Partner States

(1) Cargo intended for discharge at other ports or places in the Partner States shall be shown separately in the inward report in the following form–

"The undernoted cargo is hereby reported for discharge at other ports or places in the Partner States .... tons."

(2) If the proper officer so requires, cargo intended for discharge at other ports or places in the Partner States shall be reported in the same manner as cargo to which regulation 16 applies.

19. Cargo remaining on board

Cargo remaining on board an aircraft or vessel for exportation may be reported as "General cargo remaining on board for exportation ........ tons", unless the proper officer in any particular case otherwise directs.

20. Bulk not to be broken before report

Application to break bulk prior to making report and to unload goods prior to entry shall be made to the proper officer in the Form No. C. 10.

21. Stores to be produced

All stores which are required for the use of the crew and passengers of an aircraft or vessel during its stay in port shall, on request, be produced separately to the proper officer, who may either approve the quantity produced or require a portion or the whole of such stores to be placed under seal.

22. Duty free allowance of stores to crew

(1) Every person being the master, an officer or other member of the crew of any vessel, may, in respect of every day of the stay of such vessel in port or in coastwise passage to another port in the Partner States, be permitted by the proper officer to retain in his possession, or subject to paragraph (2) be issued with, for his personal use, an allowance of duty free stores in accordance with the following scale–

Tobacco in any form

Potable Spirits the importation of which is not prohibited

Wine or Beer

Master and Officers:

30g.

190 cm>3>

760 cm>3>

Other members of the crew:

30g.

190 cm>3> of spirits or 760 cm>3> of beer or 760 cm>3> of wine where wine is normally provided in the rations of the vessel.

(2) The allowances provided for in paragraph (1) may be issued at any one time, in respect of a maximum period of four days for alcoholic liquor, and eight days for tobacco goods.

(3) Upon the arrival of a vessel in port all stores of the nature, and in excess of the quantities, of the stores set out in the scale in paragraph (1) of this regulation shall be secured by the proper officer and the master of such vessel shall provide a secure place for the retention of such stores and all such facilities for their safe custody as are required by the proper officer.

(4) The proper officer may, on the request of the master of any vessel during its stay in port and upon the payment of the proper duties due, permit the withdrawal from the place of retention provided for in paragraph (3) of this regulation of such quantities of tobacco, potable spirits, wine or beer as may be required for the provision of reasonable amenities aboard such vessel during such stay.

(5) No master, officer or member of the crew of any vessel shall land any stores issued to him under the provisions of this regulation without the payment of duty thereon and any such master, officer or member of the crew shall, upon request by the proper officer, produce to such officer any stores of the categories provided for in the scales set out in this regulation, of which he is in possession at the time of such request.

23. Rummaging of vessels and aircraft

The crew shall give all possible assistance to officers engaged in rummaging an aircraft or vessel.

24. Amending inward report

(1) Where cargo reported for discharge at a port or place in the Partner States is found to be in excess or short of the report, the master or his agent may make application to the proper officer for permission to amend the report.

(2) The application shall be in the Form No. C. 11 and shall set out the reasons for the discrepancies.

25. Conditions precedent to amendment of report

Before the proper officer permits the amendment of a report, the master or his agent shall satisfy him in the case of goods found to be short of the report that such goods–

(a) were not shipped; or

(b) were discharged and landed at a previous port; or

(d) having been overcarried, have been returned to and landed at a port in the Partner States on the return voyage, or by some other aircraft or vessel which loaded them at the port to which they were overcarried; or

(e) were lost at sea; or

(f) were stolen or destroyed before the aircraft or vessel arrived within the Partner States:

Provided that the proper officer may, subject to the production of such documentary evidence as the Commissioner-General may direct, permit the amendment of a report where the master or his agent is unable to comply with the aforesaid requirements.

26. Aircraft or vessels landing or bringing to owing to accident, etc.

When the master of an aircraft or vessel which has been lost or wrecked or compelled to land or to bring to within the Partner States owing to accident, stress of weather or other unavoidable cause, reports to the nearest officer or administrative officer he shall, on demand, produce the journey log book or other documents relating to the aircraft or vessel, the cargo, crew and passenger, and shall not allow any goods to be unloaded or any passenger to leave the vicinity of the aircraft or vessel without the consent of such officer.

Arrival Overland (reg 27)

27. Importation by overland routes

(1) Vehicles and goods, other than vehicles and goods to which the provisions of regulations 125 to 129 inclusive apply, imported overland shall be entered in the appropriate form prescribed in regulation 39.

(2) The person in charge of a vehicle which arrives overland at any place in the Partner States shall report at the nearest Custom house particulars of the vehicle and goods, if any, in the Form No. C. 12:

Provided that the proper officer may, in lieu thereof, accept a signed copy of the manifesto outwards issued by the Customs Authorities at the foreign port or place whence the vehicle has arrived.

(3) Where the Commissioner-General permits any goods to be entered at a port other than the first port of entry at which such goods arrive in the Partner States, he may require that such goods be accompanied by an officer to the port at which such goods are entered. The carrier of the goods shall defray the cost of or provide transport to and from his proper port for each officer who accompanies such goods.

Unloading and Removal of Cargo (regs 28-36)

28. Sufferance wharves and unapproved places

Where the master of an aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of unloading, to unload cargo, he shall apply to the proper officer for permission in the Form No. C. 13.

29. Accommodation and transport to be provided

(1) The proper officer may grant such permission, subject to such conditions and directions as he may see fit to impose, and to the master or his agent defraying the cost of or providing accommodation in accordance with section 131 and transport overland or by sea, as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place.

(2) The proper officer may, if he thinks fit, require the master of an aircraft or vessel proceeding to a sufferance wharf or other place to deposit with him in advance a sum sufficient to cover the aforesaid expenses.

30. Goods not to be unloaded at a sufferance wharf until entered

No goods shall be unloaded at a sufferance wharf or at any place other than an approved place of unloading until they have been entered:

Provided that the Commissioner-General may generally in regard to any particular sufferance wharf or place or in any particular case waive or modify this requirement.

31. Boat or tally note

(1) Where goods are discharged from an importing aircraft or vessel into another vessel to be landed, the master or his agent shall sign and transmit with each shipment an account of the goods.

(2) In the case of transhipment cargo the account shall be headed "Transhipment cargo only".

(3) Before any goods are discharged from such vessel, the account shall be delivered to the proper officer at the place at which the goods are to be landed:

Provided that the Commissioner-General may dispense with the furnishing of such an account either generally or in any case if he shall see fit so to do.

32. Permission to leave place of unloading

(1) A vessel to which regulation 31 applies which has arrived at any place of unloading shall not depart therefrom except with the permission of the proper officer.

(2) Where any goods remain on board any such vessel so permitted to depart, the person in charge thereof shall observe such directions as the proper officer shall give.

33. Transit sheds

(1) Every building used as a transit shed shall be constructed and secured to the satisfaction of the Commissioner-General.

(2) In addition to any fastening which may be affixed by the Customs, the doors of transit sheds shall be secured by one or more locks by the wharf owner or his representative.

34. Access to transit sheds

Immediate access to any transit shed shall be granted on demand made by an officer acting in the execution of his duty. If the wharf owner or his representative fails or refuses to grant such access the proper officer may cause the transit shed to be opened by any means in his power and any expenses thereby incurred, including the cost of repairs, shall be paid by the wharf owner.

35. Permit to reland goods

Before any goods which have been put into any aircraft or vessel may be relanded, the owner shall apply in writing to the proper officer and obtain permission to unload the goods, and shall thereupon land such goods and dispose of them as directed by the proper officer.

36. Certificate of landing

The proper officer may issue to any person who satisfies him that he is so entitled a certificate of landing of any goods in the Form No. C. 14 or in such other form as may be required by the authorities in the country requiring the certificate.

Entry, Examination and Delivery (regs 37-58)

37. Forms of entry

(1) Imported goods, other than goods in transit or for transhipment and goods to which the provisions of Regulations 124 and 128 inclusive apply, shall be entered in the "IMPORT ENTRY" for appearing in the Schedule to these Regulations. The Form shall be printed in white and its dimensions shall be 27.8cm x 18.3cm.

(2)(a) Entries referred to in subparagraphs (a), (b) and (c) of paragraph (1) shall be presented in triplicate.

(b) Entries for the warehousing of goods at the port of importation shall be presented in quadruplicate and for the warehousing of goods elsewhere than at the port of importation in quintuplicate.

(3) The total number of packages shall be stated on every entry in words at length.

38. Collection of transfer tax

(1) Goods produced or manufactured in a Partner State and which upon transfer to another Partner State are liable to transfer tax in accordance with the Transfer Tax Act of the Partner State to which the goods have been transferred, shall be entered in a Transfer Tax Entry (Form C. 1).

(2) The entry shall be presented in triplicate and shall be declared in accordance with the titling of the form of entry.

39. Particulars to be declared on forms

(1) Where on any form in the Schedule to these Regulations the value of any imported goods liable to duty ad valorem is required to be declared, the value shall be declared in accordance with section 108 and the Fourth Schedule to the Act.

(2) Where on any form in the Schedule to these Regulations the value of any imported goods, other than goods liable to ad valorem duty, is required to be declared, the value shall be declared in accordance with the provisions of the Fourth Schedule to the Act.

(3) Goods declared on all perfect entries shall be declared in accordance with–

(a) the titling of the forms of entry;

(b) the Schedule to the Customs Tariff legislation of the Partner State in which the goods are entered; and

40. Declaring value of goods liable to transfer tax

Where on any form in the Schedule to these Regulations, the value of any goods transfer tax is required to be liable to declared, the value shall be declared in accordance with the provisions of the Transfer Tax Act by which the transfer tax is imposed.

41. Reference to be made on all entries for contents of same package

Where separate entries are made for goods contained in the same package each entry shall contain a reference to the other.

42. Imported goods to be entered within 21 days of commencement of discharge on arrival

Goods for which entries are required under regulation 37 shall be entered within twenty-one days of the commencement of the discharge of the importing aircraft or vessel, or in the case of goods imported overland, of their arrival at the frontier port, and any such goods remaining unentered after such period, or after such further period as the proper officer may allow, shall, if such officer so requires, be deposited in a Customs Warehouse.

43. Landing of surplus stores

If the master of an aircraft or vessel desires to land any surplus stores, he shall apply in writing to the proper officer stating the number of packages and quantity and description of the stores, and such officer may permit them to be landed and entered for warehousing or for home consumption, or he may allow the duty to be paid as if such surplus stores were passengers' baggage.

44. Disembarkation of persons

(1) No person shall land from any aircraft or vessel except at a place appointed in accordance with section 9.

(2) The following persons on landing at any port or place from an aircraft or vessel which has arrived from or called at a foreign port shall proceed forthwith to the baggage room or other place set aside for the examination of baggage and there remain until they receive the permission of the proper officer to leave such room or other place–

(a) any person who is disembarking at such port or place;

(b) any person, including any person who is returning ashore, who has any uncustomed goods in his possession, whether upon his person or in his baggage;

(c) the crew of an aircraft or vessel who are leaving such aircraft or vessel, either temporarily or for any other reason, and wish to remove their baggage, or any part thereof, from such aircraft or vessel;

(d) any passenger who is temporarily leaving such aircraft or vessel and wishes to remove his baggage, or any part thereof, from such aircraft or vessel;

(e) any other person who may be required by the proper officer so to do.

(3) Any person who contravenes this regulation shall be guilty of an offence.

44A. Establishment of green and red lanes at airport

(1) The Commissioner of Customs may establish or cause to be established at the airport two lanes being in green and red colours where all disembarking persons shall stand in queue.

(2) The persons who disembarked on the aircraft and who carried goods which are not subject to customs examination shall stand in a green lane while persons carrying goods which are or are likely to be subject to customs examination shall stand in queue in a red lane.

45. Access to baggage room

(1) No person shall enter the baggage room or other place set aside for the examination of baggage, except the persons required by the Customs to enter it, the proper officers, and such other persons as may be permitted by the proper officer to enter such baggage room or other place.

(2) Any person who contravenes this regulation shall be guilty of an offence.

46. Baggage to be taken to examination place

(1) The baggage and any uncustomed goods in the possession, whether upon his person or in his baggage, of any person to whom regulation 44 applies shall be taken without delay to the nearest place appointed for the examination of baggage, or such other place as the proper officer may direct, and shall not be removed therefrom until the baggage or goods have been examined and passed by, and any duty due thereon paid to, the proper officer.

(2) No person shall remove any baggage or goods out of the baggage room or other place until the proper officer authorises their removal.

(3) Any person who contravenes any of the provisions of this regulation shall be guilty of an offence.

47. Baggage declaration

(1) Every person, other than a member of the crew of an aircraft or vessel, shall on entering the Partner States make a declaration to the proper officer of his baggage and of the articles contained therein or carried with him. Such declaration shall at the discretion of the proper officer be made orally or in writing in the Form C. 19.

(2) All such persons shall pay to the proper officer any duty that is due and shall, subject to regulation 46, forthwith remove their baggage from the baggage room or other place.

48. Baggage examination

An officer may refuse to attend to any person until the whole of such person's baggage is presented to him in one place, or where the baggage belongs to more than one person, until all the owners thereof attend him together.

49. Firearms and ammunition

(1) Every person importing firearms or ammunition in his baggage shall deliver the firearms or ammunition to the proper officer for detention until he receives the necessary permit to enable delivery to be taken of such firearms or ammunition. The proper officer shall issue to every such person a receipt for the firearms or ammunition left in his charge.

(2) Any person who contravenes this regulation shall be guilty of an offence.

50. Unclaimed baggage

All baggage unclaimed or uncleared after one day shall be removed by the master or agent of the aircraft or vessel to the Customs warehouse and shall, after being deposited therein for a period of eight days, be dealt with in accordance with section 36.

51. Unaccompanied baggage declaration

The owner of any passenger's unaccompanied baggage shall make a declaration of such baggage and the articles contained therein in the Form C. 20.

52. Goods delivered in special circumstances

If in any special circumstances the owner of perishable or other goods wishes to take delivery of such goods prior to passing entry, he shall apply to the proper officer on Form No. C. 21 and furnish a bond in the Form No. CB. 1, or such other security as may be required, in such amount as the proper officer may decide. The importer shall enter the goods within forty-eight hours of taking delivery of the goods.

53. Provisional entries

The declaration required in case where an importer makes provisional entry of any goods shall be as set out in the relevant part of the Form No. C. 15.

54. Importer to provide special implements for examinations

If the quantity of any cinematograph films or other goods of which an officer desires to take an account cannot conveniently be ascertained by the usual implements employed in the examination of goods, the importer shall provide apparatus for the use of such officer to enable him to take an account of them.

55. Packages found partly empty

If the importer of any goods contained in packages found slack or partly empty when landed desires to fill them from other packages declared on the same entry, he shall apply on the relative entry to the proper officer for permission to do so and shall carry out all instructions of such officer in regard to the filling of such packages and to the disposal of any resultant residue or empty packages.

56. Packing of goods imported in bulk

If the proper officer so requires, the importer of any goods imported in bulk shall pack such goods into bags or other packages of even net weights before the goods are delivered.

57. Free goods may be examined at private premises

When any goods which have been entered free of duty for home consumption cannot on account of their value, size or packing or for any other reason, be easily examined by the proper officer in a transit shed or a customs area and the importer desires that they be examined at his private premises, he shall apply in writing therefor to the proper officer, who may in his discretion grant the application under such conditions as he may impose.

58. Entry not required for goods, etc., imported for temporary use

Entries shall not be required for any vehicles and goods imported in accordance with regulations 125 to 129 inclusive, unless such vehicles or goods are not re-exported.

Provisions relating to a Customs Warehouse (regs 59-63)

59. Removal coastwise of imported goods

Goods discharged from an importing aircraft or vessel for removal coastwise shall be constructively warehoused at the port of importation and dealt with in accordance with section 45:

Provided that the proper officer may, generally or in any particular case, allow the master of an aircraft or vessel to remove such goods coastwise as if they were goods reported for transhipment, in which case the master shall enter into a bond in the Form No. CB. 2 or furnish such other security as the proper officer may require and enter the goods in the Form No. C. 42, in quintuplicate.

60. Customs warehouse rent

(1) Rent shall be charged on goods deposited, or deemed to be deposited, in a Customs warehouse at the rate of Shs. 100/- per bill of lading ton per day or part thereof, subject to a minimum charge of Shs. 10/- per package per day; but no rent shall be charged under this regulation on a passenger's baggage if removed within seven days of the date of deposit in a Customs warehouse.

(2) For the purpose of calculating rent charges a bill of lading ton means the unit of weight, measurement or value on which any particular bill of lading is based. Fractions of a ton shall be chargeable on tenths and any portion of a tenth shall be regarded as a whole tenth.

61. Commissioner-General may waive rent

If the Commissioner-General is of the opinion that the strict enforcement of the regulations regarding the payment of rent on any goods would cause hardship owing to the nature of the goods or to any emergency or to the fact that the goods have been seized or detained or to any other exception cause, he may waive the whole or any part of the rent charges.

62. Rent to be paid before delivery

All rents and charges on goods deposited, or deemed to be deposited, in a Customs warehouse shall be paid to the proper officer before the delivery of the goods.

63. Customs houses deemed to be Customs warehouses

If at any port or place in the Partner States where an officer is stationed a building has not been specifically approved by the Commissioner-General for use as a Customs warehouse, the Custom house and any premises occupied and administered by the Customs shall be deemed to be a Customs warehouse.

PART III
WAREHOUSING OF GOODS (regs 64-81)

64. Goods not to be warehoused

(1) The following goods, and any other goods which the proper officer may from time to time deem to be unsuitable for warehousing, shall not be warehoused–

For trade or business purposes:

Acids.

Ammunition.

Arms.

Ashes.

Chalk.

Cinders.

Clay.

Explosives.

Firewood.

Fireworks.

Fish (Native dried).

Goods of a perishable, or inflammable nature, including petroleum products for storage in approved places.

Matches, other than safety matches.

Rubbish.

Sand.

Stone.

Straw.

(2) If the Commissioner-General requires that any goods entered for warehousing in a bonded warehouse be specially secured while in such warehouse he may require the warehouse keeper in writing to provide to his satisfaction in such warehouse a secure compartment for the storage of such goods. The Commissioner-General may refuse to allow any goods for which special security is required to be warehoused until such time as a secure compartment is provided by the warehouse keeper.

(3) Any person who contravenes paragraph (2) of this regulations shall be guilty of an offence.

65. Owner to keep packages in repair

The owner of any warehoused goods shall maintain the packages in which they are contained in a proper state of repair.

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66. Goods refused for warehousing

(1) If any goods entered to be warehoused are found by the officer examining them to be insecurely packed, he may refuse to permit such goods to be warehoused.

(2) Whenever in accordance with the Act an officer refuses to permit any goods to be warehoused, the warehousing entry shall be deemed to be void, and the goods shall be deemed to be unentered. If the goods have been removed from a transit shed or a customs area, they shall be returned thereto without delay by, or at the expense of, the owner, unless the proper officer allows them to be entered for home consumption forthwith.

(3) The owner shall be responsible for any loss or damage which may take place between the time the goods are removed from, to the time they are returned to, a transit shed or a Customs area and examined by the proper officer.

67. Entries for warehoused goods

(1) Warehoused goods shall be entered in whichever of the undermentioned forms is appropriate–

(a) Home consumption (Form No. C. 22).

(b) Exportation or use as stores for aircraft or vessels (Form No. C. 23).

(d) Re-warehousing (Form C. 25).

(2) In respect of goods entered under subparagraphs (a), (b) and (d), entries shall be furnished in quadruplicate and in respect of subparagraph (c) in quintuplicate.

(3) Such entries shall contain such particulars of the goods as are required by the form of entry, and by the Import and Export list, and the total number of packages shall be stated on every entry in words at length.

(4) All goods which have been entered shall forthwith be dealt with in accordance with the entry.

68. Owner to furnish bond

In the case of warehoused goods entered for removal, or for exportation, or for use as stores for aircraft or vessels, bonds shall be furnished in the Form Nos. CB. 3, 4 or 5, as the case may be.

69. Acceptance by warehouse keeper

Entries for goods for warehousing, or for removal for re-warehousing, other than entries in respect of goods to be warehoused or re-warehoused in a bonded warehouse licensed by the owner of such goods, shall not be accepted by the proper officer unless the warehouse keeper signifies thereon in writing that he agrees to accept such goods into the warehouse for which they are entered.

70. Conditions of repacking in warehouse

Permission to repack warehoused goods may be granted on application being made to the proper officer in the Form No. C. 26 by the owner of such goods, who shall observe all the requirements of such officer in regard to opening, removing, marking, stacking, sorting, weighing, measuring and closing the packages in which the goods to be repacked are, or are to be, contained, and as to the payment of duty thereon of any part of such goods.

71. Transfer of ownership of goods

When the owner of any goods deposited in a warehouse desires to transfer them to another person, he and the person to whom it is desired to transfer the goods shall each complete and sign in the appropriate places a form of transfer in the Form No. C. 27.

72. Time during which goods may be warehoused

Unless the proper officer in any special circumstances otherwise allows, goods shall not be removed from a transit shed or a Customs area to a Government or a bonded warehouse, or from one such warehouse to another, unless the warehousing of such goods can be completed during the warehousing hours prescribed in regulation 4(2)(b).

73. Goods to be consigned to the proper officer

All goods entered for warehousing at a port other than the port at which they are imported and all goods entered for removal from a warehouse for re-warehousing at another port, shall be consigned care of the proper officer at the port at which they are to be warehoused or re-warehoused, as the case may be, and the relative consignment note or other document shall be conspicuously marked "in bond". Such goods shall not be delivered to the consignee or to any other person without the authority of the proper officer.

Bonded Warehouses (regs 74-79)

74. Licence for bonded warehouse

(1) An application for the licensing of a building as a warehouse shall be made in the Form No. C. 28.

(2) The proposed building must be suitable for warehousing purposes so far as situation, construction and accommodation are concerned and a plan of the building and its situation in relation to other buildings and thoroughfares shall accompany the application.

(3) The licence shall be in the Form No. C. 29.

75. Bonded warehouse fee

(1) Subject to paragraphs (2) and (3), the annual fee to be paid for a licence for a bonded warehouse owned by a national of the United Republic shall be five thousand shillings plus one per centum of the amount secured by bond or ten thousand shillings, whichever is the lesser amount.

(2) Subject to paragraph (3), the annual fee to be paid for a licence for a bonded warehouse owned by a foreigner shall be one thousand US dollars plus one per centum of the amount secured by bond, converted into US dollars, or ten thousand US dollars, whichever is the lesser amount.

(3) Where the licence referred to in paragraphs (1) and (2) is issued during the second, third or fourth quarter of any year, the fee for such licence shall be respectively three-quarters, one-half or one quarter of the full annual fee.

76. Bonds for bonded warehouses

A bond in the Form No. CB. 6 to secure the duty on goods in a bonded warehouse and compliance with all the provisions of the Customs laws relating to bonded warehouses shall be given by the licensee.

77. Alterations to bonded warehouses

(1) No person shall make any alteration or addition to any bonded warehouse without first obtaining the permission of the Commissioner-General.

(2) Any person who contravenes any of the provisions of this regulation shall be guilty of an offence.

78. Death of licensee to be reported

The death of a licensee of a bonded warehouse or of a surety of the bond therefor or proceedings in bankruptcy against a licensee or any other change shall be reported at once to the Commissioner-General.

79. Bonded warehouses to be numbered

(1) Bonded warehouses shall be distinguished by numbers.

(2) The words "Customs Bonded Warehouse" and the number allocated to the warehouse shall be clearly marked on the principal entrance to the warehouse or elsewhere as the proper officer shall approve and shall be removed when a warehouse ceases to be licensed under the Customs laws.

(3) Any person who contravenes any of the provisions of this regulation shall be guilty of an offence.

Government Warehouses (regs 80-81)

80. Rent charges in Government warehouses

(1) Rent shall be charged on goods warehoused in Government warehouse at the rate of Shs. 100/- per bill of lading per month or part thereof, subject to a minimum charge of Shs. 10/- per package per day.

(2) For the purpose of calculating the rent charges a bill of lading ton means the unit of weight, measurement or value on which any particular bill of lading is based. Fractions of a ton shall be chargeable on tenths and any portion of a tenth shall be regarded as a whole tenth.

81. Goods to be removed when Government warehouse closed

Where notice has been given to the owner of any goods warehoused in a Government warehouse that it is proposed to close such warehouse, the owner shall, within the period specified in such notice, either enter the goods for home consumption, or for exportation, or for re-warehousing in another bonded warehouse. Any such goods which are not so entered and removed from such warehouse shall, on the expiry of the aforesaid period, be dealt with in accordance with section 48.

PART IV
EXPORTATION (regs 82-102)

Entry Outwards and Loading of Aircraft and Vessels (regs 82-96)

82. Entry outwards

Entry outwards of a vessel shall be made by the master or his agent in the Form No. C. 30.

83. Entries for exportation

(1) Goods for exportation, other than warehoused goods, goods under drawback, goods in transit or for transhipment, and goods to which the provisions of Regulations 125 to 129 inclusive apply shall be entered in the "EXPORT ENTRY" Form appearing in the Schedule to these Regulations. The Form shall be printed in white and its dimensions shall be 27.8cm x 18.3cm.

(2) Entries shall be submitted in quadruplicate and shall contain such particulars of the goods entered for exportation as are required by the entry and by the Import and Export list.

(3) The total number of packages shall be stated on every entry in words at length.

84. Sufferance wharves and unapproved places

Where the master of an aircraft or vessel wishes to proceed to a sufferance wharf, or any place of loading, to load cargo, he shall apply to the proper officer for permission in the Form No. C. 13.

NOTE: The IMPORT ENTRY Forms and the EXPORT ENTRY Forms shall be stocked and distributed by the Commissioner at a prescribed fee.

85. Accommodation and transport to be provided

86. Goods not to be loaded at sufferance wharf until entered

No goods shall be loaded at a sufferance wharf or at any place other than an approved place of loading until they have been entered:

Provided that the Commissioner-General may generally in regard to any particular sufferance wharf or place or in any particular case waive or modify this requirement.

87. Master to submit passenger list

(1) If the proper officer so requires the master or his agent shall deliver to the proper officer before any passenger embarks on any aircraft or vessel, a correct list of the passengers embarking in the Form No. C. 9 or in the Form No. C. 6, as the case may be.

(2) No person shall embark on any aircraft or vessel, except at a place appointed in accordance with section 9, nor, in the case of a passenger, until permission to embark has been granted by the proper officer.

(3) The baggage of passengers of an aircraft or vessel proceeding to a foreign port shall be loaded at such place as the proper officer may direct, and unless the proper officer otherwise allows, shall not be loaded until it has been examined and passed by him for shipment.

(4) Any person who contravenes this regulation shall be guilty of an offence.

88. Shipment before entry

Where, under the provisions of section 67, the proper officer may permit the exportation, prior to entry, of goods, whether liable to or free of export duty, application shall be made by the exporter in the Form No. C. 34, in duplicate, and security furnished, if the proper officer so requires in the case of goods liable to export duty, in the Form No. CB. 7.

89. Cargo landed in error

Where any goods have been unloaded in error, the master or agent of the aircraft or vessel shall make application, in the Form No. C. 35, to the proper officer at the place of unloading for permission to reload the goods, and obtain such permission in writing before removing them from the place of unloading, and he shall observe all such conditions in regard to the removal and reloading of such goods as the proper officer may impose.

90. Shipment of duty paid and free stores

The master of an aircraft or vessel desiring to ship duty paid stores, other than under drawback, or stores which are not liable to duty, shall make application to the proper officer in the Form No. C. 36.

91. Shipment of drawback and dutiable stores

The master of an aircraft or vessel desiring to ship as stores any goods from a Government or bonded warehouse or any goods under drawback shall comply with the relevant regulations accordingly.

92. Transfer of stores

(1) The master of an aircraft or vessel desiring to transfer stores from one aircraft or vessel to another shall make application to the proper officer in Form No. C. 37, in triplicate.

(2) Any person who contravenes this regulation shall be guilty of an offence.

93. Transfer bond

Stores subject to import duty shall not be transferred from one aircraft or vessel to another until bond has been given in the Form No. CB. 5.

94. Conditions of loading or transfer of stores

The loading or transfer of stores shall be subject to the observance by the applicant of any conditions imposed by the proper officer and shall not commence until the appropriate entry has been passed or application has been granted.

95. Production of stores before shipment

(1) All stores shall be produced to the proper officer before being put on board an aircraft or vessel, and upon being put on board (except in the case of men of war) shall not be taken into use without the express permission of the proper officer while the aircraft or vessel is within the Partner States:

Provided that duty paid stores on which a drawback of customs duty or remission, refund or rebate of excise duty is not claimed and stores which are not liable to duty may be taken into immediate use.

(2) Any person who contravenes this regulation shall be guilty of an offence.

96. Conditions under which goods deemed to be put on board

Goods entered under bond for exportation or use as stores or for transhipment shall not, unless the Commissioner-General otherwise directs, be deemed to have been put on board such aircraft or vessel unless they are–

(a) entered on an appropriate form;

(b) produced to the proper officer for examination immediately prior to loading;

(d) produced to the proper officer, if he so requires, after loading;

(e) certified on the appropriate form by the master or other principal officer of the aircraft or vessel as having been received on board;

(f) except in the case of aircraft on ships' stores, included in the outward manifest of the aircraft or vessel.

Departure Overland (reg 97)

97. Exportation by overland routes

(1) Vehicles and goods, other than vehicles and goods to which the provisions of regulations 125 to 129 inclusive apply, exported overland shall be entered in the appropriate form prescribed in regulation 83.

(2) The person in charge of a vehicle, whether or not such vehicle is conveying goods, shall report to the proper officer full particulars of the vehicle and the goods, if any, in the Form No. C. 12.

Goods in Transit or for Transhipment (regs 98-102)

(A) Transit – General

98. Goods in transit

(1) Goods imported in transit to a foreign port, other than goods to which regulation 99 hereof applies, shall be entered at the port of importation in the Form No. C. 38, in quintuplicate, within twenty-one days of the commencement of the discharge of the importing aircraft or vessel or, in the case of goods imported overland, before such goods are conveyed in transit through the reciprocating States.

(2) At the time of entering the goods in transit the owner shall produce to the proper officer the documents relating to such goods.

(3) The owner shall give security in such sum as the proper officer may require for–

(a) the conveyance of the goods by the roads or routes approved by the proper officer and their exportation within twenty-one days of the date of passing entry or within such further period as the proper officer may allow; and

(b) the production within the periods allowed by subparagraph (a) for the exportation of the goods, of evidence satisfactory to the proper officer that the goods have been so exported; and

(4) Security given by bond shall be in the Form No. CB. 8.

(5) The quadruplicate copy of the transit entry shall be returned to the owner and shall either accompany the goods and be delivered to the proper officer at the port or place of exportation or be forwarded to such officer by the quickest means.

(6) Goods in transit shall be produced to the proper officer at the approved port or place of exportation, together with the quadruplicate copy of the transit entry, if it accompanied the goods. The proper officer at the port or place of exportation may refuse to allow the exportation of any goods in respect of which the quadruplicate copy of the entry has not been delivered to, or received by, him or where the goods do not agree with the particulars in the entry.

(7) If the quantity of goods in transit be found at the port or place of exportation or at any place of entrance into foreign territory to be less than that specified in the entry the owner shall forthwith pay to the proper officer the duty chargeable on such deficiency, unless it is accounted for to the satisfaction of the proper officer.

(8) On production by the owner within the period allowed by the proper officer of the quadruplicate copy of the entry, duly certified by the proper officer at the port or place of exportation that the goods described therein have been exported, together with such other evidence as the proper officer may require, the deposit referred to in paragraph (3) shall on application being made in the Form No. C. 39, be refunded to the owner, or the bond cancelled.

(9) If such evidence is not produced within the period allowed, the goods shall be deemed to have been imported for home consumption and shall be liable to any import duty chargeable on similar goods imported for home consumption at the rate in force at the time the goods are entered for home consumption, and such duty shall be paid forthwith by the owner of the goods.

(10) Payment of duty in accordance with paragraphs (7) and (9) shall not, unless the Commissioner-General otherwise allows, absolve the owner from the obligations entered into by him under paragraph (3).

(11) Notwithstanding anything to the contrary contained in these Regulations, where the Commissioner-General is satisfied that the non-production of satisfactory proof of exportation in respect of a part of the goods in due to circumstances beyond the control of the owner, he may in his discretion refund to the owner so much of the deposit made as he deems to be appropriate to that part of the goods in respect of which such proof has been produced, or release the owner from the obligations of any bond in so far as it concerned such part.

(12) Goods which have entered the Partner States overland or by inland water shall, on exportation by air or sea, be entered at the port or place of exportation in the Form No. C. 40, in quintuplicate.

(13) If the owner wishes to enter for home consumption any goods which have been imported in transit and have not been exported and the importation of such goods is not prohibited or restricted, he shall apply in writing to the proper officer who may allow entry to be made accordingly and shall refund the deposit given or cancel the bond taken in respect of such goods.

(14) This Part shall apply, mutatis mutandis, to passengers' baggage imported in transit, save that the receipt given by the proper officer for the deposit paid by the owner or a certificate by such officer that bond has been furnished shall take the place of the entry required under this Part.

(B) Transit – Congo, Rwanda and Burundi

99. Goods in transit to and from Congo, Rwanda and Burundi

(1) In this regulation the word "Congo" means the territories formerly known as the Belgian Congo proper and the word "Concessionaires" means Messrs. Agence Maritime Internationale (East Africa) Societe Anonyme or such other person as may be appointed subsequently as concessionaire by agreement between the Governments of Tanzania, the Congo, Rwanda and Burundi.

(2) Goods consigned to or from the Congo, Rwanda and Burundi through the port of Dar es Salaam or Kigoma shall be shown separately in the inward report of the importing vessel and may be stored at the Concessionaires' leased sites at Dar es Salaam or Kogia pending removal in transit or exportation.

(3) A transit pass, in the Form No. C. 41, in quintuplicate, showing the full particulars of the goods in transit, shall be presented by the Concessionaires to the proper officer within five days of their receipt from the landing contractors and receipt and quittance for the goods specified therein shall be given by the Concessionaires on the transit pass within thirty-one days of the commencement of the discharge of the importing vessel or within such further period as the proper officer may allow.

(4) After the transit pass has been signed by the proper officer, the quintuplicate copy shall be returned to the Concessionaires as a warrant for the removal of the goods in transit through Tanzania to port of exit.

(5) On arrival of the goods at the port of exit the transit pass shall be endorsed by the Concessionaires and delivered to the proper officer.

(6) Wagons used for the conveyance of goods in transit shall, unless the nature of the goods precludes the use of closed trucks, be sealed by the Concessionaires and such seals shall, if the proper officer so requires, be affixed in his presence.

(7) If any goods in transit for which the Concessionaires have given a receipt and quittance on the transit pass, have not been exported within twenty-one days after the commencement of the discharge of the importing vessel or have not been otherwise accounted for to the satisfaction of the proper officer, the Concessionaires shall pay the Customs duty thereon as assessed by the proper officer.

Zambia

100. Goods in transit to and from Zambia

(1) In this regulation "the Company" means any person appointed for the purposes of this regulation by the Governments of Tanzania and Zambia.

(2) Goods consigned to or from Zambia through the ports of Dar es Salaam, Kigoma or Tunduma shall be shown separately in the inward report of the importing vessel or vehicle and may be stored at such place within the Customs area at Dar es Salaam, Kigoma or Tunduma as the proper officer may allow pending removal in transit or re-exportation.

(3) A transit pass in the Form No. C. 41A in quintuplicate, showing the full particulars of the goods in transit duly receipted and quittance given for the goods specified therein, shall be presented by the Company to the proper officer at the port of importation within thirty-one days of the commencement of the discharge of the importing vessel, or forthwith in the case of a vehicle which arrives overland, or in either case within such further period as the proper officer may allow:

Provided that the said transit pass shall be presented in any event before such goods are conveyed in transit through Tanzania.

(4) After the transit pass has been signed by the proper officer, the quadruplicate copy shall be returned to the Company as a warrant for the removal of the goods in transit through Tanzania to the port of exit.

(5) Before exportation at the port of exit the quadruplicate copy of the transit pass shall be endorsed by the Company with full details of the means of exportation and delivered to the proper officer.

(6) Vehicles used for the conveyance of goods in transit shall be capable of being sealed and, unless the nature of the goods precludes the use of a closed vehicle, shall be sealed by the proper officer.

(7) If any goods in transit for which the Company has given a receipt and quittance on the transit pass have not been re-exported within twenty-one days of the date of presentation of the transit pass at the port of importation, or have not been otherwise accounted for to the satisfaction of the proper officer, the Company shall pay the Customs duty thereon as assessed by the proper officer.

100A. Offences

Any person who commits an offence under regulations 98, 99 and 100 shall on conviction be liable to a fine of not less than five hundred shillings.

(C) Transhipment

101. Entry and bond for transhipment

(1) Goods reported as for transhipment shall be entered in the Form No. C. 42 in quintuplicate, and a transhipment bond shall be furnished in the Form No. CB. 9.

(2) Goods which have not been reported for transhipment and have been unloaded may be entered for transhipment in accordance with the provisions of this regulation if–

(a) they have not been entered under the Customs laws;

(b) the master or agent applies for and obtains the permission of the proper officer to amend the inward report of the importing aircraft or vessel.

(3) Goods reported for transhipment shall be entered and reshipped within twenty-one days of the date of the commencement of discharge of the importing aircraft or vessel or within such further period as the proper officer may allow.

102. Transhipment direct

Goods entered for transhipment may, with the permission of the proper officer and subject to such conditions as he may impose, be transhipped direct from the importing aircraft or vessel to the exporting aircraft or vessel, if such goods are reported by the importing aircraft or vessel for transhipment.

PART V
DEPARTURE AND CLEARANCE OF AIRCRAFT AND VESSELS (regs 103-107)

103. Form of clearance of vessel

The certificate of clearance of a vessel departing to a foreign port shall be in the Form No. C. 43.

104. Outward manifest of vessel

(1) The outward manifest of a vessel shall be in the Form No. C. 44 and shall contain particulars of all cargo shipped in accordance with the description thereof in the relevant bill of lading or freight note, together with the weight or cubic measurement of such cargo in the manner prescribed in regulation 17.

(2) Each page of the outward manifest, other than that on which the declaration is signed, shall be initialled by the master or his agent, and such master or agent shall number and seal together the pages and shall, if required, sign the outward manifest in the presence of the proper officer.

105. Clearance and general declaration

(1) Before departing to a foreign port the master of an aircraft shall deliver to the proper officer a general declaration in the Form No. C. 4, in duplicate. One copy of Form No. C. 5, signed by the proper officer, shall be returned to the master and shall be the certificate of clearance of the aircraft.

(2) The report of cargo shall be made in the Form No. C. 5 which shall be attached to the general declaration in the Form No. C. 4. Each page of the cargo manifest in the Form No. C. 5 shall be initialled by the master or his agent, and such master or agent shall number and seal the pages together and seal them to the general declaration in the Form No. C. 4 and shall, if required, sign the general declaration in the form No. C. 4 in the presence of the proper officer.

106. Shipments short or in excess of manifest

On application being made in the Form No. C. 11 the proper officer may allow the master or agent of an aircraft or vessel to amend the cargo manifest in the Form No. C. 5 or the outward manifest in the Form No. C. 44, as the case may be, in respect of any goods found to have been shipped short or in excess of the manifest.

107. Separate manifest for each port

(1) A separate outward manifest in the Form No. C. 44 and passenger list in Form No. C. 6 for each vessel shall be delivered at each port or place of departure in the Partner States, and if no cargo is loaded or no passengers embark at any port or place a nil Form No. C. 44 or Form No. C. 6 shall be delivered.

(2) A separate general declaration in the Form No. C. 4 and cargo manifest in the Form No. C. 5 and, if the proper officer so requires, a separate passenger manifest in the Form No. C. 9 for each aircraft shall be delivered at each port or place of departure in the Partner States, but if no cargo is loaded or no passengers embark at any port or place a nil Form No. C. 5 or Form No. C. 9 need not be delivered.

PART VI
IMPORTATION AND EXPORTATION BY POST (regs 108-113)

108. Commissioner-General may waive entries for goods imported by post

(1) When goods are imported in postal articles the Commissioner-General, in his discretion, may accept for the purpose of assessing the duty on such goods, in lieu of the entry required under the provisions of the Customs laws, the Customs declaration on the form provided by the Postal Administration in the country of origin.

(2) In the case of goods exported by post, any form or label affixed to the parcel on which a description of the contents and their value is declared shall be deemed to be the entry required under the Customs laws.

109. Customs declaration on postal articles

(1) A Customs declaration made out by the sender of any goods imported by parcels post shall accompany, or be securely attached to, each parcel or to one of the parcels when the goods are packed in more than one parcel.

(2) The declaration shall give a correct description of the quantity or weight, the country of origin and the value of the contents of the parcel or consignment.

(3) If a parcel contains goods of a commercial nature, an invoice or a statement showing full particulars of the goods shall be enclosed in such parcel. If the goods are enclosed in two or more parcels an invoice or a statement showing full particulars of the goods shall be enclosed in one of the parcels which shall be clearly marked "Invoice (or statement) enclosed".

(4) If the invoice or statement cannot be conveniently enclosed inside the parcel it may be securely attached to it.

110. Production of postal articles

All postal articles shall, if the Commissioner-General so requires, be produced by an officer of the Post Office to the proper officer for examination, either at the port of arrival in, or departure from the partner States, as the case may be, or at such other place in the Partner States as the Commissioner-General may direct, for the purpose of which the officer of the Post Office shall be deemed to be the agent of the importer or exporter.

111. Detention of postal articles

In any case where a postal article, or any part of its contents, is found on examination to be conveyed otherwise than in conformity with the provisions of the East African Posts and Telecommunications Corporation Act *, or not to agree with any entry, invoice, or other document purporting to relate to its contents and which may be either transmitted therewith or produced by the addressee, or is found to consist of goods prohibited to be conveyed by post or to be imported or exported, as the case may be, or goods regulated by or under the Customs laws contrary to any conditions regulating such importation or exportation, such postal article and all its contents shall be deemed to be goods imported or exported contrary to the Customs laws and shall be dealt with as provided therein.

112. Uncleared postal articles

If the addressee of a postal article neglects to claim such postal article, and if such postal article is not delivered to an alternative addressee or returned to the sender within such time as may be specified in the laws relating to the Post Office, or if the addressee refuses to pay the duty, if any, in respect of the goods contained in such postal article, the Post Office shall send the postal article to the Customs for deposit in the Customs warehouse, there to be dealt with in accordance with section 36.

113. Duties to be paid to the Customs

The duty collected by the Post Office on postal articles shall be paid to the Customs at such time and in such manner as shall be from time to time agreed.

PART VII
COASTING AND TRANSFER TRADE (regs 114-122)

114. Coastwise clearance and transire

The transire for coastwise cargo or goods for transfer carried by aircraft and vessels under section 86 and the combined clearance and transire for coasting aircraft and vessels and their cargoes under section 88 shall be in the Form No. C. 45.

115. Separate transires for each port

When cargo is loaded in an aircraft or vessel for carriage coastwise or transfer to more than one port or place, separate transires, in triplicate, shall be prepared for each port or place.

116. Unloading and examination of coastwise cargo

(1) Coastwise cargo or goods for transfer shall not be loaded on an aircraft or vessel for carriage coastwise or transfer or removed from a Customs area or a transit shed after it has been unloaded or landed without the prior authority of the proper officer.

(2) Any person who contravenes this regulation shall be guilty of an offence.

117. Sufferance wharves and unapproved places

Where the master of a coasting aircraft or vessel wishes to proceed to a sufferance wharf, or any place other than an approved place of loading or unloading, to load or unload coastwise cargo or goods for transfer, he shall apply to the proper officer for permission in the Form No. C. 13.

118. Accommodation and transport to be provided

(1) The proper officer may grant such permission, subject to such conditions and directions as he may see fit to impose, and to the master or his agent defraying the cost of or providing accommodation in accordance with section 131 and transport overland or by sea,as the proper officer may decide, from and to his proper port, for each officer whose services the proper officer may deem necessary at such sufferance wharf or other place.

119. Transire to be delivered before unloading

Save with the written permission of the proper officer, no coastwise cargo or goods for transfer shall be loaded on, or unloaded from, a vessel of less than two hundred and fifty tons register, until the master has delivered to the proper officer the transire relating to the cargo to be loaded or unloaded.

120. Amendment of transire

The proper officer may permit the master or agent of an aircraft or vessel, on application, to amend the transire if any cargo is found to be in excess or short of that described therein.

121. General transires

General transires in the Form No. C. 46 may, upon application, be granted by the proper officer for periods not exceeding six months to vessels trading regularly in local produce between certain specified ports under the following conditions–

(a) the original general transire shall be carried on board the vessel and shall be available for inspection by any officer at any time;

(b) no restricted or prohibited goods or goods which have entered into the home consumption of the Partner States shall be carried except as provided for in subparagraph (e);

(c) within twenty-four hours of arrival at any port and before he allows any goods to be unloaded, the master shall deliver to the proper officer a correct account, in duplicate, of the cargo to be discharged at such port in respect of which he holds a general transire;

(d) the master of a vessel shall not carry any goods on which royalties are payable unless he has first obtained a pass note issued by the proper officer in respect of such goods. Restricted or prohibited goods and goods which have entered into the home consumption of the Partner States found on board a vessel having a general transire (except as provided for in subparagraph (e)), shall be detained and the facts reported to the Commissioner-General. Pending his decision the vessel concerned shall not be cleared outwards;

(e) if the master of a vessel wishes to ship restricted or prohibited goods or goods which have been entered into the home consumption of the Partner States he shall deliver to the proper officer at the port at which the goods are loaded a transire, in triplicate, in respect of such goods and shall comply with regulations 114 to 116.

122. Pass note for duty paid goods carried coastwise

Duty paid goods shipped from one port in the Partner States for subsequent discharge within the Partner States shall be produced to the proper officer prior to shipment. Such officer will, on request, issue in respect of the goods produced to him a pass note which must be delivered to the proper officer at the port of discharge as warrant for free admission of the goods specified therein.

PART VIII
DUTIES (regs 123-139)

Payment of Duty (regs 123-124)

123. Payment of duties

(1) Duties shall be paid at the Custom house or at such other place as the Commissioner-General may direct.

(2) Credit notes showing that the amount of duty has been paid into a bank to the credit of the Customs and cheques which have been certified by a bank or in respect of which a standing bank guarantee has been lodged with the Customs may be accepted in payment of duty.

124. Collection or refund where rates of duty differ

(1) Where any person desires to transfer goods from one Partner State to another Partner State (hereinafter referred to as the despatching Partner State and the receiving Partner State respectively) and such goods on entering the receiving Partner State are liable to a rate of import duty different from that which such goods were liable on their importation into the despatching Partner State then–

(a) if the rate of import duty on such goods in the receiving Reciprocating State is greater than that to which the goods where liable on their importation into the despatching Reciprocating State, the proper officer in the despatching Reciprocating State may, without relieving the transferee in the receiving Reciprocating State of his liability to pay to the proper officer the difference in import duty where such amount has not been paid in the despatching Reciprocating State, require the transferor of the goods in the despatching Partner State on presentation of the appropriate transfer forms to pay the additional amount of import duty and may refuse to allow the transfer until the difference in import duty has been paid;

(b) if the rate of import duty on the receiving Reciprocating State is less than that to which the goods were liable on their importation into the despatching Reciprocating State, the proper officer in the despatching Reciprocating State may, on production of documentary evidence to his satisfaction that the goods have been transferred to the receiving Reciprocating State, refund the difference in import duty:

Provided that the procedure detailed in subparagraphs (a) and (b) above shall not apply in respect of goods which were liable to the same rate of import duty in each Reciprocating State at the time of their importation and are transferred after a similar change in the rate of import duty has been made in each Reciprocating State.

(2) No refund of the difference in import duty shall be granted under subparagraph (b) unless the person claiming such refund presents such claim within a period of twelve months from the date on which the goods were imported into the despatching Reciprocating State.

Goods Imported for a Temporary Use or Purpose (regs 125-130)

125. Goods imported for temporary use

(1) The provisions of section 103 shall apply to the following–

(a) commercial travellers' samples;

(b) goods, including stage properties, imported for local exhibition or entertainment;

(d) touring propaganda material not otherwise prohibited;

(e) any vehicles and goods of a kind described in regulation 127;

(f) any vehicles and goods of a kind described in regulation 128;

(g) any vehicle described in regulation 129.

(2) For the purpose of this regulation a commercial traveller means any person who satisfies the proper officer that he is soliciting orders for merchandise on behalf of a business house established outside the Reciprocating States.

126. Commercial travellers' samples and goods imported for temporary use

(1) Any person who desires to import any goods of a kind described in subparagraphs (a), (b), (c) and (d) of regulation 125 shall make application to the proper officer in the form No. C. 47, in duplicate, and shall state therein–

(a) the full particulars of the goods imported, specifying the nature thereof and any further particulars necessary for the purpose of identification;

(b) the approximate date on which, and the port at which, the goods will be re-exported.

(2) If the goods are to be re-exported at a port other than the port of importation, the application shall be made in triplicate.

(3) If the proper officer so requires, invoices or other documentary evidence of value shall be produced and attached to the application and retained by the officer.

(4) The importer shall deposit a sufficient amount to cover the duty on the goods, or shall furnish security therefor in the Form No. CB. 10, at the election of the proper officer.

(5) After the proper officer has stated on the application the amount of duty chargeable and the amount of deposit made or of the security furnished, he shall return the duplicate copy of the application to the owner, who shall retain it, and shall send the triplicate copy, if the goods are to be re-exported at a port other than the port of importation, to the proper officer at the port at which the goods will be exported.

(6) Before the deposit is refunded or the security cancelled, the following conditions shall be observed–

(a) the goods shall be re-exported within a period of twelve months from the date of importation;

(b) the owner shall give due notice to the proper officer at the port of exportation of his intention to re-export such goods and shall deliver to the proper officer the duplicate copy of the application issued to him at the port of importation.

126A. Duty on CIF value of certain equipment for temporary use

(1) Notwithstanding the provisions of regulation 126 and of section 103 of the Act, there shall be charged five per centum (5%) import duty on the CIF value per month on construction equipment, ship bunkering, camping equipment, hunting equipment, loading and unloading equipment, ships and aircraft imported for temporary use.

(2) Duties payable under paragraph (1) above shall not apply in case of donor funded projects.

127. Temporary importation of vehicles, etc.

(1) If any person,who is usually resident outside Tanzania and who intends to make only a temporary stay therein, imports–

(a) any road vehicle, including trailers, or cycles with or without engines, and their accessories, for his use during the visit; or

(b) any goods intended for his use, convenience or comfort while in the Tanzania but not for consumption therein; or

(c) any road vehicle, including trailers, designed for the transport of persons for remuneration or for the industrial or commercial transport of goods,

and complies with the conditions contained in paragraph (3), such vehicles and goods shall be granted temporary free admission subject to re-exportation.

(2) The vehicle and goods shall be re-exported within a period of twelve months from the date of importation unless the person can establish to the satisfaction of the proper officer that he is prevented doing so by force majeure:

Provided that when a vehicle which has been temporarily admitted cannot be re-exported as the result of a seizure, other than an attachment made at the suit of a private person, the period shall be suspended for the duration of the seizure:

Provided further that the re-exportation of a badly damaged vehicle shall not be required, in the case of a duly authenticated accident, if the vehicle is either subjected to the import duty to which it is liable or is abandoned free of all expenses to the Customs or destroyed at the expense of the parties concerned, as the proper officer may require.

(3) Any person importing a vehicle or goods under the provisions of this regulation shall–

(a) at the time and place of importation produce to the proper officer the temporary importation papers (Carnet de Passage en Douane, Pass Sheet or other similar importation documents);

(b) satisfy the officer that the vehicle and goods correspond in all respects with the description in the temporary importation papers;

(c) in the case of vehicles specified in subparagraph (c) of paragraph (1) the person shall satisfy the Commissioner-General that–

(i) his principal place of business is outside the Reciprocating States;

(ii) the vehicle is registered outside the Reciprocating States;

(iii) the vehicle is owned and operated by a person whose principal place of business is outside the Reciprocating States;

(iv) the importation is taking place in the course of a journey which has begun and will end outside the Reciprocating States; and

(v) the purpose of the journey is to use the vehicle for the transport of persons for remuneration or for the industrial or commercial transport of goods from or to a place outside the Reciprocating States:

Provided that the guaranteeing association shall have a period of one year as from the notification of the non-discharge of the temporary importation papers (such notification to be made within one year of the expiry of the validity of such papers) in which to furnish proof of the re-exportation of the vehicle or goods:

Provided further that if such proof is not furnished within the time allowed, the guaranteeing association shall deposit or pay provisionally the import duty payable and such deposit or payment shall become final after a period of one year from the date of the deposit or provisional payment.

128. Procedure when temporary importation papers are not produced

(1) If any person who is usually resident outside Tanzania and who intends to make only a temporary stay therein imports–

(a) any road vehicle, including trailers, or cycles with or without engines, and their accessories, for use during his visit; or

(b) any goods intended for his use, convenience or comfort while in Tanzania but not for consumption therein; or

(c) any road vehicle, including trailers, designed for the transport of persons for remuneration or for the industrial or commercial transport of goods,

and does not produce temporary importation papers (Carnet de Passage en Douane, Pass Sheet or other similar importation documents), such vehicle and goods shall be granted temporary free admission subject to compliance with the conditions contained in paragraph (2).

(2) Any person importing a vehicle or goods under the provisions of this regulation shall–

(a) at the time and place of importation deposit with the proper officer a sum equal to the duty chargeable on the vehicle and goods in the Partner State into which they are imported;

(b) deliver to the proper officer a claim in the Form No. C. 48, in duplicate, for temporary exemption;

(c) export the vehicle and goods before the expiration of six months from the date of importation or of such further period as the Commissioner-General may allow; and

(d) in the case of vehicles specified in subparagraph (c) of paragraph (1) the person shall satisfy the Commissioner-General that–

(i) his principal place of business is outside the Reciprocating States;

(ii) the vehicle is registered outside Tanzania;

(iii) the vehicle is owned and operated by a person whose principal place of business is outside the Reciprocating States;

(iv) the importation is taking place in the course of a journey which has begun and will end outside the Partner States; and

(v) the purpose of the journey is to use the vehicle for the transport of persons for remuneration or the industrial or commercial transport of goods from or to a place outside the Reciprocating States.

(3) One copy of the form signed and stamped by the proper officer, shall be returned to the importer who shall, on exportation of the vehicle and goods, declare them on Part II of the form and deliver it to the proper officer at the place of exportation.

(4) If the officer is satisfied that the vehicle and goods declared for exportation correspond in all particulars with the description in the form, and that they will be exported forthwith, the amount deposited shall be repaid to the importer who shall give a receipt to the proper officer.

128A. Exemptions to the rule in Regulation 128

(1) Where there exists a bilateral or other agreement between the United Republic and any neighbouring country regarding any matter or field of activity, and the implementation of which involves or includes the regular transfer to and from between the countries of goods and persons by motor vehicles or trailers for industrial, commercial or other purposes, the provisions of Regulation 128(2) shall not, subject to paragraph (2) of this Regulation, apply to such motor vehicles or trailers.

(2) If any person who is usually resident outside the United Republic intends to engage in any business involving the transfer of goods or persons into the United Republic by motor-vehicle, or trailer in the circumstances referred to in paragraph (1), he shall make an application in to the Commissioner-General for a permit for the temporary importation of the motor vehicle or trailer.

(3) The Commissioner-General may, in his discretion, grant or refuse the application, or revoke an existing permit; and he may grant an application on such conditions as he may deem to impose.

(4) A temporary permit shall be in the prescribed form, and shall be granted under this Regulation upon the payment by the applicant of a fee of one thousand shillings.

(5) Every temporary permit shall remain in force until the 31st day of December of the year in which it is issued and may be renewed upon payment of one thousand shillings by the holder.

(6) Every person holding a temporary permit issued under this Regulation shall, when required by a proper officer, produce the permit for inspection.

129. Vehicles from the Congo and Preferential Trade Area States

If a person who is resident in the Congo or any of the Preferential Trade Area States intends to make a temporary stay in Tanzania for a period not exceeding three months, and wishes to import a road vehicle into Tanzania for his use during the visit, the proper officer may allow importation without the production of temporary importation documents (Carnet de Passage en Douane, Pass Sheet or other similar documents) and without the making of a deposit as required by regulation 128, if such person–

(a) at the time and port or place of importation makes and delivers to the proper officer two copies of a declaration in the Form No. C. 49, one of which shall be duly signed and stamped and returned to the importer;

(b) at the time and port or place of exportation produces the vehicle to the proper officer and delivers to the officer the importer's copy of the declaration in the Form No. C. 49;

(c) exports the vehicle within fourteen days, or such further period not exceeding three months as the proper officer may allow, from the date of importation.

130. Restrictions on user of vehicles temporarily imported

No road vehicle imported into Tanzania under Regulation 127, 128 or 129 shall be–

(a) lent, sold, pledged, hired, given away, exchanged or otherwise disposed of without the prior permission of the proper officer; or

(b) used within Tanzania for the transport of persons for remuneration or of goods, other than the bona fide personal possessions of the owner and his passengers, either free or for remuneration:

Provided that paragraph (b) shall not apply to vehicles imported under Regulation 127(1)(c) and Regulation 128(1)(c).

Drawback, Remission, Rebate and Refund (regs 131-139)

131. Basis of drawback

Drawback shall be payable according to the actual quantity of goods exported, or shipped for use as stores, or used as prescribed, as the case may be.

132. Conditions of granting drawback

It shall be a condition for the granting of any drawback that–

(a) the goods are not prohibited by any law from being exported or put on board any aircraft or vessel for use as stores;

(b) perfect entry of the goods has been made and the relative invoice deposited with the proper officer.

133. When drawback is not payable

Drawback shall not be allowed on any goods–

(a) unless the person claiming drawback enters the goods for exportation, or shipment for use as stores, in the Form No. C. 50, in quadruplicate, at the port of exportation and submits within twelve months of the date of exportation a drawback debenture in the Form No. C. 51, in duplicate;

(b) unless a bond in the Form No. CB. 4 or CB. 5, as the case may be, for the due exportation, or shipment for use as stores, is given, if the proper officer so requires, by the person claiming drawback;

(c) unless such goods are exported in the original packages in which they were imported, or unless the contents were unpacked and repacked in other packages by authority and under supervision of an officer;

(d) unless the proper officer is satisfied that such goods are identical with the particulars thereof contained in the entries, invoices, and other documents relating thereto:

Provided that in the case of unexposed cinematograph film, petroleum imported in bulk, and leaf tobacco imported and used in the manufacture locally of tobacco, cigars or cigarettes, the repacking and the payment of the drawback may be allowed on such goods under such conditions as the Commissioner-General may impose;

(e) which are damaged or spoilt;

(f) which, after importation, were used, save as provided for in subparagraph (c), within the Reciprocating States;

(g) unless such goods are produced to the proper officer for examination at the approved place of examination prior to exportation and also, if required, on board the aircraft or vessel on which they are to be exported, or used as stores;

(h) unless such goods are conveyed direct and without delay from the place of examination to the aircraft or vessel in which they are to be exported or shipped for use as stores, or, in the case of goods exported overland, to the port of exportation nearest to the frontier:

Provided that the proper officer may, in his discretion, allow any goods to remain in official custody for a reasonable time at the risk and expense of the exporter, in which case drawback shall not be allowed unless the goods are thereafter conveyed direct and without delay to the aforementioned aircraft or vessel or port;

(i) unless the goods are exported or shipped for use as stores, within twelve months from the date of the payment of duty;

(j) unless the proper officer certifies on the export entry that the goods have been exported or shipped for use as stores;

(k) unless the person claiming drawback on the goods entered for exportation produces, if required, within the time allowed by the proper officer, a certificate in respect of the landing of such goods from the competent authority at the port or place of discharge.

134. Remission or refund of duty on abandoned goods

Where, in accordance with section 12, the owner of any goods subject to Customs control wishes to abandon such goods to the Customs, he shall notify the proper officer accordingly and may apply for a remission or refund of duty in the Form No. C. 52, in duplicate.

135. Remission of duty on goods lost or destroyed by accident

Where, in accordance with section 120, any person claims a remission of duty on any goods, he shall apply therefor in writing to the proper officer, and submit proof of the loss or destruction in such form and manner as the proper officer may require.

136. Rebate of duty on damaged goods

Where, in accordance with section 121, any person claims a rebate of the duty payable on any imported goods damaged before such goods are delivered out of Customs control, he shall submit to the proper officer an application for such rebate in the Form No. C. 53, in duplicate, together with such evidence as the proper officer may require that the carrier or insurer of the goods has made an allowance to him in respect of the damage and of the amount of such allowance.

137. Refund where goods returned to seller

Where, in accordance with section 122, the owner of any goods wishes to return such goods to the seller, he shall notify the proper officer accordingly and submit such evidence as the proper officer may require that the goods are not in accordance with the contract of sale or that the goods were damaged before such goods were delivered out of Customs control:

Provided that a refund shall not be allowed on any such goods–

(a) unless the person claiming refund enters the goods for exportation in the Form No. C. 50, in quadruplicate, at the port of exportation and submits within twelve months of the date of the payment of duty, a drawback debenture in the Form No. C. 51 in duplicate;

(b) unless a bond in the Form No. CB. 4 for the due exportation is given, if the proper officer so requires, by the person claiming refund;

(d) unless the proper officer is satisfied that the goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract;

(e) which have been damaged after having been delivered out of Customs control;

(f) which, after importation, were used, save as provided for in subparagraph (c), or exposed for sale, within the Reciprocating States;

(g) unless the goods are produced to the proper officer for examination and also, if required, at the approved place of examination prior to exportation and on board the aircraft or vessel on which they are to be exported;

(h) unless such goods are conveyed direct and without delay from the place of examination to the aircraft or vessel in which they are to be exported, or, in the case of goods exported overland, to the port of exportation nearest to the frontier:

Provided that the proper officer may, in his discretion, allow any goods to remain in official custody for a reasonable time at the risk and expense of the exporter, in which case refund shall not be allowed unless the goods are thereafter conveyed direct and without delay to the aforementioned aircraft or vessel or port;

(i) unless the goods are exported within twelve months from the date of the payment of duty;

(j) unless the proper officer certifies on the export entry that the goods have been exported;

(k) unless the person claiming refund on the goods entered for exportation produces, if required, within the time allowed by the proper officer, a certificate in respect of the landing of such goods from the competent authority at the port or place of discharge.

138. Refund of duty on damaged, pillaged, or destroyed goods

Where, in accordance with section 123, any person claims a refund of duty which has been paid on any goods which have been damaged or pillaged during the voyage, or damaged or destroyed while subject to Customs control, he shall submit to the proper officer an application for such refund in the Form No. C. 53, in duplicate, and submit such proof of the damage, pillage or destruction as the proper officer may require:

Provided that nothing in this regulation shall apply to goods declared for transfer, or in respect of which notification of intention to transfer has been given.

139. Refund of duty paid in error and of deposit or cancellation of bond given as security

(1) Any person claiming a refund of any duties which have been overpaid shall submit to the proper officer at the place where the duty was paid an application therefor in the Form No. C. 54, in duplicate, together with such evidence of overpayment as the proper officer shall require.

(2) Save as may be otherwise provided elsewhere in these Regulations, any person claiming a refund of any deposit or requesting cancellation of any bond given by way of security under the provisions of Part IX of the Act, shall submit to the proper officer at the place where such deposit was made or such security given, an application therefor in the Form No. C. 39, in duplicate, together with such evidence of compliance with those provisions of the Act that necessitated payment of a deposit or the giving of such security as the proper officer may require:

Provided that notwithstanding anything to the contrary contained in these Regulations, where the Commissioner-General is satisfied that the non-production of satisfactory proof of compliance in respect of any part of an undertaking given is due to circumstances beyond the control of the person entering into such an undertaking, he may in his discretion refund to such person so much of any deposit made as he thinks appropriate to that part of the undertaking in respect of which such proof has been produced or release that person from the obligations of any bond in so far as it concerns such part.

PART IX
CUSTOMS AGENTS (regs 140-144)

140. Application for licence as Customs agent

(1) Every application for a licence as a Customs agent shall be made in writing to a proper officer.

(2) The application shall be accompanied with an application fee of one thousand shillings, where the applicant is a national of the United Republic, and if the applicant is a foreigner the application fee shall be twenty US Dollars.

(3) The licence, when granted, shall be in the form No. C. 55.

141. Fees and security payments on approval of application

When the application is approved, the applicant shall–

(a) pay the licence fee of ten thousand shillings or if the licensee is a foreigner, two hundred US Dollars;

(b) furnish security in the form No. CB. 11 in such sum as the Commissioner-General may require; and

(c) submit to the proper officer, if he so requires, a tariff of the rates to be charged for services rendered to the public.

142. Expiry and renewal of licences

(1) Every licence shall expire on the 31st day of December next in each year but may be renewed by the Commissioner-General.

(2) Subject to paragraph (3), the fee for renewal of a licence shall be ten thousand shillings plus one per centum of the annual chargeable commission or fifty thousand shillings, whichever of the options is the lesser.

(3) Where the applicant for a licence is a foreigner, the fee for renewal of a licence shall be two hundred US dollars plus one per centum of the annual chargeable commission or one thousand US dollars, whichever is the less.

143. Penalty for acting without licence

Any person who in any way acts as, or claims to be, a Customs agent without having a valid licence shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or in the case of non-citizen, one hundred US Dollars.

144. Suspension, etc., of licences

(1) The Commissioner-General may refuse to issue a licence without assigning reason or may by order, suspend, revoke, or refuse to renew, any such licence on the ground that the applicant or holder has been guilty of an offence under the Customs or Excise laws or has been convicted of an offence involving dishonesty or fraud, or for any other reason that he may think fit.

(2) A copy of the order shall be delivered to the agent or left at his usual place of abode or business.

(3) The agent may appeal to the Authority against such order, but if no appeal is lodged within one month of the delivery of the order, or if on such appeal, the order is confirmed by the Authority, the licence shall be void.

(4) Any person who intends to clear his own goods through Customs, shall make an application in writing for a permit to the proper officer and shall pay an application fee of one hundred shillings; save that a foreigner shall pay two US Dollars.

(5) Where the application referred to in paragraph (4) is referred to in paragraph (4) is approved, the applicant shall pay a permit fee of five hundred shillings or if he is a foreigner, ten US Dollars.

(6) Every permit shall be in the prescribed form and shall be valid until the date indicated in the permit, or when the clearance of the subject consignment has been completed, whichever first happens; and shall not be renewable.

PART X
SETTLEMENT OF CASES BY THE COMMISSIONER-GENERAL
(regs 146-174)

145. Request to Commissioner-General

The written request by a person that a contravention of the Customs laws be dealt with the Commissioner-General under the provisions of Part XV of the Act shall be in accordance with the Form C. 56.

PART XI
MISCELLANEOUS PROVISIONS (reg 145)

146. Declaration to be made and particulars to be supplied

The importer of any goods liable to duty ad valorem or at an alternative specific/ad valorem rate shall, at the time of making entry, produce in respect of the goods a declaration in the form C. 57 together with all invoices in his possession relating to the goods. The declaration in the forms C. 57 shall include all goods detailed in the invoices produced, including any other goods which are liable to duty at a specific rate or which are free of duty. The importer shall also furnish, in such form as the proper officer may direct, such further particulars as the proper officer may deem necessary for a correct valuation of the goods.

147. Production of books of account and other documents

The proper officer may require the owner, or any person concerned with the importation, of any goods liable to duty ad valorem to produce at that person's premises, or at such other place as the Commissioner-General may require, all or any books of account or other documents of whatsoever nature relating to the purchase, importation or sale of the goods.

148. General bonds

Where in accordance with section 96 security may be accepted to cover all transactions, the wording of the form prescribed in the Schedule may be varied to cover such transactions.

149. Seizure notice

The notice of seizure of any aircraft, vessel, vehicle, goods or things shall be in the Form No. C. 58.

150. Forms

Where any reference is made in these Regulations to the number of a form it shall be construed as a reference to the form bearing that number in the Schedule.

151. Particulars on form

Where in any Customs form or other document a person is required to furnish certain particulars, such particulars shall be printed, such form or document made prior to its acceptance shall be made in such manner as to leave the error as well as the alteration legible. Every such alteration shall be initialled and dated by the person making it.

152. Incorrect form may not be accepted

Any officer may refuse to accept or to act upon any form or other document submitted to him unless the requirements of the Customs laws in relation thereto have been duly observed.

153. Persons requiring copy of entry

(1) If the person entering any goods requires a copy of the entry he shall present to the proper officer an additional copy marked "Importer's copy" or "Exporter's copy", as the case may be.

(2) Each copy of a bill of entry shall, before presentation to the proper officer, be clearly stamped or marked "Original", "Duplicate", "Triplicate" and "Quadruplicate" and, if such additional copies are required by these Regulations, "Quintuplicate" and "Sextuplicate".

154. Amendment of forms

The Commissioner-General may, by order published in the Gazette–

(a) amend any form in the Schedule;

(b) specify the form of any other document requires or authorised for the purposes of the Customs laws.

155. Samples

Only such samples shall be taken as are considered necessary by the proper officer.

156. Samples may be retained

Samples taken for analysis are not returnable and a receipt shall, on demand, be given therefor by the proper officer. Other samples may be returned on application by the owner.

157. Samples to be kept in safe custody

All samples shall be kept in the custody of the proper officer, and no unauthorised person shall have access to such samples.

158. Notice of sale

Public notice by advertisement in such manner as the Commissioner-General may see fit, except in the case of perishable goods or living animals, and by notice posted in a conspicuous place at the Customs house at the port or place where the sale will be held, shall be given of all sales.

159. Withdrawal of goods from sale

(1) If the owner of any goods advertised for sale wishes to have such goods withdrawn from the sale he shall–

(a) not less than forty-eight hours of the date of the sale apply in writing to the proper officer and notify him of the particulars of the goods he wishes to have withdrawn;

(b) satisfy the proper officer that he is the owner of the goods.

(2) If the proper officer approves the application and is satisfied that the applicant is the owner of the goods, he may withdraw the goods from the sale on payment by the applicant of any Customs warehouse rent which has accrued and other charges which have been incurred up to the time of the sale:

Provided that the proper officer may allow any goods to be withdrawn from a sale although the aforesaid rent and charges have not been paid prior to the sale.

160. Conditions of sale

(1) Goods may be sold by the Customs either by auction or by tender.

(2) No bid or tender shall necessarily be accepted and should there be any discrepancy between the quantity stated in the sale list and the actual quantity available, the Customs shall not be bound to deliver more than the quantity available for delivery.

(3) The purchase money shall be paid on the acceptance of the bid or tender.

161. Surplus proceeds of sale

Any person entitled to receive the balance, if any, of the proceeds of a Customs sale, shall, within twelve months from the date of the sale, make application therefor to the proper officer in the Form No. C. 59 and shall produce therewith to the satisfaction of such officer proof of his title to such balance.

162. Allowance in lieu of food to officer stationed on vessels

In lieu of providing food to any officer stationed on board a vessel in accordance with section 131, the master shall pay an allowance of five shillings for each period of twelve hours during which such officer is stationed on board the vessel.

162A. Licensing of Vehicles for carrying Customs goods

(1) Goods which are subject to Customs control may be carried only by means of a vehicle licensed by the Commissioner for that purpose under section 186 of the Customs Management Act.

(2) An application for a licence shall be made in writing to the Commissioner.

(3) The Commissioner may grant or refuse a licence or revoke an existing licence and may grant the licence upon such conditions as he may choose. The licence shall be in the Form C. 65.

(4) Upon approval of the approval of the application for a licence with or without conditions, the applicant shall pay a licence fee at the following rates:

SCHEDULE

Locally Owned/Registered	Foreign Owned/Registered
Tanzania Shs. 200,000 per truck or Trailer	US$ 300 per truck or Trailer

(5) All licences shall be valid for a period of six months from the date of issue and the fee payable in respect of each licence shall be paid in respect of the original licence and for each renewal.

(6) For the purposes of this Regulation, a vehicle means every description of conveyance for the transport of goods by land other than any vehicle owned by the Government or the Party, and a trailer or trailer-tanker shall be counted as a separate vehicle.

163. Vessels defined

For the purposes of section 186, vessel means any launch, boat, lighter, barge or other floating craft of any description, but shall not include any vessel owned by the Government of any Partner State or the Community when used in the service of such Government or the Community.

164. Unlicensed vessels not to be used in transporting goods

Except with the written permission of the proper officer and subject to such conditions as he may impose, no vessel as aforesaid shall be used or employed within the limits of any port or place, for the conveyance of any goods subject to Customs control, unless such vessel is licensed in accordance with these Regulations.

165. Application for a licence

Application for a licence shall be made in writing to the proper officer, and the licence shall be in the Form No. C. 60.

166. Licence fee

When the application for a licence has been approved, the applicant shall–

(a) pay the licence fee of–

(i) Shs. 500/=, if the vessel in question is of a carrying capacity of up to 10 tons; or

(ii) Shs. 1,000/=, if the vessel in question is of a carrying capacity of over 10 tons;

(b) furnish security in the Form No. CB. 12 in such sum as the Commissioner-General may require;

167. Expiry of licences

All licences shall expire on the 31st December next in each year but shall be renewable at the discretion of the Commissioner-General on payment of the licence fee prescribed in regulation 166(a).

168. Vessel to bear distinguishing number

Each vessel shall bear the distinguishing registration number allotted to it by the proper officer:

Provided that the number or name under which a vessel is registered in accordance with the provisions of any other law in the Partner States may be deemed to be the number allotted to it for the purpose of these Regulations.

169. One licence may be issued

At the discretion of the proper officer, one licence may be issued and one form of security required in respect of all vessels belonging to, or in the use of, the same owner.

170. Unlicensed vessels not allowed alongside

(1) No unlicensed vessel shall go, or remain, alongside, or approach within one hundred yards of, any aircraft or vessel, except with the permission of the proper officer and subject to such conditions as he may impose.

(2) Any person who contravenes this Regulation shall be guilty of an offence.

171. Sealing of hatches of vessels

(1) Except with the written permission of the proper officer and subject to such conditions as he may impose, a licensed vessel fitted with hatches shall not be used or employed for the conveyance of any warehoused goods, goods under drawback, dutiable goods intended for transhipment, restricted goods, or such other goods as the Commissioner-General may determine, unless such hatches can be securely locked and sealed by the Customs.

(2) Any person who contravenes this Regulation shall be guilty of an offence.

172. Penalty

Any person guilty of an offence under these Regulations for which no specific penalty is provided shall be liable to a fine not exceeding forty thousand shillings or in the case of a non-citizen, four hundred (United States) Dollars.

173. Import and Export list

The Commissioner-General may, by notice in the Gazette, issue an Import and Export list of articles of merchandise showing the designations and code numbers by which they are to be distinguished, and the denominations (whether by tare, weight, measure, value or otherwise) by which they are severally declarable in the entries, and he may, by notice in the Gazette, make alterations or additions to or deletions from such list.

174. Fees for services to the public

The following services may be performed or certificates issued or given by Customs for the public for which the following fees shall be paid–

Certified copy of any document for each
200 words or part thereof	50 00
Landing certificate, for each original bill of entry in which the goods are entered	100 00
Certificate of weight for each consignment plus a weighing fee of Sh. 1/- per package	100 00
Approving alterations in the marks, numbers or other particulars in any document submitted to Customs, other than an inward manifest, for each alteration	20 00:
Provided that the Commissioner may, in his discretion, remit such fees entirely or on any alteration in excess of one on each document.
Any other certificate issued or certification given to a document by Customs	50 00
Supplying information relating to the trade of the Reciprocal States	Such fee, if any, as the Commissioner- General, at his discretion, may direct.

SCHEDULE
FORMS

Form No.

C. 1

–

Overtime request.

C. 2

–

Report inwards of vessels.

C. 3

–

Parcels list.

C. 4

–

General declaration (Outward/Inward).

C. 5

–

Cargo manifest.

C. 6

–

Passenger list.

C. 7

–

Declaration and advice of consumable stores.

C. 8

–

Crew declaration form.

C. 9

–

Passenger manifest.

C. 10

–

Application to break bulk prior to making report and to unload goods prior to entry.

C. 11

–

Application to amend Inward Report/Outward Manifest.

C. 12

–

Importation and exportation by overland routes.

C. 13

–

Application to proceed to a sufferance wharf or other unapproved place.

C. 14

–

Landing certificate.

C. 15
to 18

–

[Deleted: G.N. No. 388/1989].

C. 19

–

Declaration of articles imported as accompanied baggage.

C. 20

–

Declaration of articles imported as unaccompanied baggage.

C. 21

–

Application for release of perishable or other goods prior to payment of the fiscal import and entry duty.

C. 22 and C. 23

–

[Deleted by G.N. No. 388/1989].

C. 24

–

Ex-warehouse removal entry.

C. 25

–

Re-warehousing entry.

C. 26

–

Request to repack warehoused goods.

C. 27

–

Application for transfer of ownership of warehoused goods.

C. 28

–

Application for licence of premises to be used as a bonded warehouse.

C. 29

–

Licence for a Private/General bonded warehouse No. ......

C. 30 to 33 incl

–

[Deleted: G.N. No. 388 of 1989]

C. 34

–

Application to ship goods prior to entry.

C. 35

–

Application to reload goods unloaded in error.

C. 36

–

Application to ship stores.

C. 37

–

Application to transfer stores of aircraft or vessel.

C. 38

Transit entry

C. 39

–

Application for refund of deposit or cancellation of bond in respect of goods entered in transit and subsequently re-exported or for refund of deposit or cancellation of bond given as security in a accordance with Part IX of the Act.

C. 40

–

Transit entry.

C. 41

–

Concessionaire's Transit Pass.

C. 41A

–

Zambia Traffic Transit Pass.

C. 42

–

Transhipment entry or removal entry coastwise.

C. 43

–

Certificate of clearance.

C. 44

–

Outward manifest of vessel.

C. 45

–

Transire.

C. 46

–

General transire.

C. 47

–

Application to import goods for a temporary use or purpose.

C. 48

–

Temporary importation of vehicles, vehicles accessories and goods.

C. 49

–

Temporary importation of road vehicles from the Congo, Rwanda, Burundi, the Sudan, Zambia or Malawi: Declaration on on Importation

C. 50

–

Export entry for drawback goods, including stores.

C. 51

–

Drawback debenture.

C. 52

–

Application for a remission or refund of fiscal entry and import duty on abandoned goods.

C. 53

–

Application for a rebate or refund under regulation 134 or 135.

C. 54

–

Other refunds – miscellaneous.

C. 55

–

Customs agent's licence.

C. 56

–

Request for settlement of case under Part XV of the Act.

C. 57

–

Goods liable to any duty ad valorem upon importation into Reciprocating States.

C. 58

–

Notice of seizure.

C. 59

–

Application for payment of proceeds of sale of goods.

C. 60

–

Boat and lighter licence.

C. 61

–

Transfer Tax Entry.

BONDS
CB. 1	–	Bond for delivery of perishable or other goods prior to payment of duty.
CB. 2	–	Bond for removal of goods from one port or place to be examined and entered at another port or place.
CB. 3	–	Bond for the warehousing of goods or removal of warehoused goods.
CB. 4	–	Bond for exportation.
CB. 5	–	Bond for shipment of stores.
CB. 6	–	General bond for the security of warehoused goods.
CB. 7	–	Bond for goods to be shipped prior to entry.
CB. 8	–	Transit bond.
CB. 9	–	Transhipment bond.
CB. 10	–	Bond for the re-exportation of imported goods delivered without payment of duty.
CB. 11	–	Bond for Customs agents.
CB. 12	–	Bond for the conveyance of goods subject to Customs control.

FORM C. 1
OVERTIME REQUEST

Port................................. Date................................
No. .................................
THE PROPER OFFICER,
Permission is requested to work overtime as below at ...................................................... We guarantee to pay the overtime charges.
Date	From	To	Nature and extent of work proposed and name of aircraft or vessel

Signature ............................................
Address .............................................
Approved:
............................................... (Rank) ............................................... Date and time
FOR CUSTOMS USE
Staff on duty: ................................................................................................................... ................................................................................................................... ................................................................................................................... ...................................................................................................................
			..................................... Proper Officer
Buff 13½" x 8½"

FORM C. 2
REPORT INWARDS OF VESSELS

Steam ) or ) Sail ) or ) Motor )	Rotation No. .................................... Date of arrival ........................ 20.....
Agent's name .........................................	Port of ..........................................
Name of vessel	Nationality and port of registry	Net registered tonnage	Number of crew	Name of master	Port or country whence arrived
Officers	Seamen

I declare that the particulars in the report of my vessel and her lading are true to the best of my knowledge and belief, that the inward manifest consists of ................................ pages and that I have not broken bulk or delivered any goods out of the vessel since her departure from ......................................................................................................................................
Signed and declared this ......................... day of ......................... 20........
				.................................................... Master of Agent
In the presence of .................................................. Proper Officer
(White 13½" x 8½")
Page ...........................................................
INWARD MANIFEST
No. of bill of lading	Marks and Nos.	Number and description of packages	Descrip- tion of goods	Measure- ment and/or weight on bill of lading	Name of consignee	For Customs use

FORM C. 3
PARCELS LIST

Port of ....................................................................	Port whence arrived ......................
Name of vessel ........................................................	Date of arrival .................. 20........
List of all Packages or parcels (other than Passengers' Accompanied Baggage) Imported and for which no Bill of Lading has been Issued
Mark or address	Description of goods	Consignee	How disposed of (for Customs use)

I certify that the above list contains particulars of all the small packages or parcels (other than passengers' accompanied baggage) imported in the vessel for unloading at ..................... and for which no bill of lading has been issued.
		....................................... Master
Date ......................................................... 20........
.............................................................................. Boarding Officer
Date ......................................................... 20........
(Buff 13½" x 8½")

FORM C. 4
GENERAL DECLARATION

(Outward/Inward)

Owner or Operator .............................................................................................................. Marks of Nationality and Registration ............... Flight No. ................... Date ......................... Departure from ................................................. Arrival at .................................................... (Place and Country) (Place and Country)
FLIGHT ROUTING
("Place" Column always to list origin, every en-route stop and destination)
PLACE	(1) TOTAL NUMBER OF CREW	(2) NUMBER OF PASSENGERS ON THIS STAGE	CARGO
...............	..................................	DEPARTURE PLACE–	.............. Cargo Manifests attached
...............	..................................	Embarking .......................................
...............	.................................	Through on same flight ......................
...............	..................................	ARRIVAL PLACE–
...............	..................................	Disembarking...................................
...............	..................................	Through on same flight .....................
...............	..................................
...............	..................................
DECLARATION OF HEALTH
Persons on board known to be suffering from illness other than airsickness or the effects of accidents, as well as those cases of illness disembarked during the flight..............................................	FOR OFFICIAL USE ONLY
..................................................................................................
Any other conditions on board which may lead to the spread of disease .....................................................................................
..................................................................................................
Details of each disinsecting or sanitary inspection (place, date, time, method) during the flight. If no disinsecting has been carried out during the flight give details of most recent disinsecting ..................
..................................................................................................
Sign, if required ........................................................................... Crew member concerned
I declare that all statements and particulars contained in this General Declaration, and in any supplementary forms required to be presented with this General Declaration are complete, exact and true to the best of my knowledge and that all through passengers will continue/have continued on this flight.
Signature .............................................................. Authorised Agent or Pilot-in-Command.

FORM C. 5
CARGO MANIFEST

Owner or Operator .............................................................................................................
Aircraft ........................................... Flight No. .................................... Date ......................
Point of Landing .................................................. Point of Unlanding ................................... (Place and Country) (Place and Country)
Marks and numbers on packages	Number and type of packages	Nature of goods	Gross weight	For use by owner or operator only	For official use only

Prepared by ............................. Page ............ of ............. pages

FORM C. 6
PASSENGER LIST

Arrived at List of passengers on ............................................... _____________ .............................. Departing from on ................................................
Name	Sex	Class	Age 1	Where embarked	Destination	Remarks

The names of the passengers remaining on board need not be set out, but the list should specify the number of passengers embarking and disembarking at each port.
I hereby declare that the foregoing list of passengers is correct in all particulars.
					.................................... Master
					....................... 20........
(White 13½" x 8½")
Checked ............................. 20.......	.................................. Customs Officer
Duty amounting to Sh. .................. collected on P.C.C.
Receipt No. ................ of ..............
					................................... Proper Officer
NOTE. If there is more than one bar, separate declarations should be made in respect of all consumable goods under seal and of each bar.
(White 13½" x 8½")

FORM C. 7
DECLARATION AND ADVICE OF CONSUMABLE STORES

	ROT. No. ......... 20........
PORT OF ......................................................... VESSEL .................................................
I certify that the particulars in column 2 below are a true and correct statement of all the undermentioned consumable stores other than articles included in the crew declaration form on board the above vessel.
The amount of fiscal entry and import duty due on any such stores consumed on board (as stated in column 3 below) and on any deficiency which cannot be accounted for to satisfaction of the proper officer of Customs will be paid by me/the agents.

		FOR OFFICIAL USE ONLY
		IN PORT	ADVICE ON SAIL
ARTICLE	Master's Declara- tion on Arrival	Stores Consumed ex. F. 102	Total Issue to Crew	Stores under Seal	Sea Issue to Passen- gers	Crew Stores under Seal
(1)	(2)	(3)	(4)	(5)	(6)	(7)
Cigarettes ................	No.	.............	.............	.............	.............	.............
Cigars .......................	No.	.............	.............	.............	.............	.............
Tobacco Manufactures	Kg.	.............	.............	.............	.............	.............
Playing Cards ...........	Pkt.	.............	.............	.............	.............	.............
Ale, Beer (In Bottle)	1.	.............	.............	.............	..............	.............
Stout (In Bulk)	1.	.............	.............	.............	.............	.............
Brandy .....................	1.	.............	.............	.............	.............	.............
Whisky ....................	1.	.............	.............	.............	.............	.............
Rum .........................	1.	.............	.............	.............	.............	.............
Gin ...........................	1.	.............	.............	.............	.............	.............
Spirits, other .............	Gal.	.............	.............	.............	.............	.............
	1.	.............	.............	.............	.............	.............
Liqueurs ....................	Gal.	.............	.............	.............	.............	.............
	1.	.............	.............	.............	.............	.............
Sparkling wines .........	1.	.............	.............	.............	.............	.............
Champagne ..............	1.	.............	.............	.............	.............	.............
Still wines .................	1.	.............	.............	.............	.............	.............
Bulk wines ................	1.	.............	.............	.............	.............	.............
Vermouth ..................	1.	.............	.............	.............	.............	.............
Perfumed Spirits .......	1.	.............	.............	.............	.............	.............
Cider ........................	1.	.............	.............	.............	.............	.............
Other .......................	1.	.............	.............	.............	.............	.............
...................................... Date	To: PROPER OFFICER, PORT OF ................. The quantities and description of stores in columns (5), (6) and (7) above are correctly enumerated and those secured under seal are sealed with No. ......... in the ....................... Next issue of stores due on Spirits, etc. ................. Tobacco, etc. ........................	............................. Master
Satisfied with Report of Stores ...............................................
.........................................................................................................................................
Proper Officer ................................................................... Date ................................................................................

FORM C. 7A
DECLARATION OF CONSUMABLE STORES ON BOARD AIRCRAFT

Registration No. ............................................................ Flight No. ....................................
The following is a true account of the undermentioned stores on board the above Aircraft at the time of arrival at ........................... Airport.
ARTICLE	Unit of Packing	Quantity	ARTICLE	Unit of Packing	Quantity
Cigarettes ............	..............	..............	WINES:	..............	..............
Cigars .................	..............	..............	Red	..............	..............
Tobacco ..............	..............	..............	White	..............	..............
Beer ...................	..............	..............	Sparkling	..............	..............
Brandy ................	..............	..............	Champagne	..............	..............
Whisky ...............	..............	..............	Vermouth	..............	..............
Gin .....................	..............	..............	OTHER:	..............	..............
Rum ...................	..............	..............		..............	..............
Spirits, other ........	..............	..............	..........................	..............	..............
Liqueurs ..............	..............	..............	..........................	..............	..............
Date of Arrival ..........................	.............................................. Master
Satisfied with Report of Stores	..................................................................... Proper Officer
NEW STORES SHIPPED AND GENERAL REMARKS:


			................................................ Proper Officer

FORM C. 8
CREW DECLARATION FORM

Aircraft/Vessel ...................................................................................................................

Whence ............................................................................................................................

Date of Arrival ....................................................................................................................

Notice to Master and Officers and Crews of Aircraft/Vessels Regarding Goods brought as their Private Property from outside Tanzania.

1. This form must be completed in readiness to be handed over to the officer of Customs who first visits the aircraft/vessel. It must be signed by each member of the crew (including the master and officers), who must state opposite his signature the quantity of dutiable articles in his possession. If he has nothing he must state "Nil".

2. All articles acquired abroad or during the voyage must be declared.

3. Any articles the property of any member of the crew, found in the aircraft/vessel 1 and not declared will be liable to prosecution.

4. Members of a crew who remain on an aircraft/vessel during her stay in the port may be allowed under certain conditions to retain in their possession for their own use on board small quantities of tobacco, spirits and other dutiable goods. Such goods must not be landed without the authority of an officer of Customs.

To the Customs, Port of .....................................

We, the undersigned, Master, Officers and Members of the crew of the ................. from .................. declare that we have in our possession, respectively, as our private property, the quantities of goods and no more placed opposite and we severally undertake that none of the goods shall be landed without authority of the proper officer.

Signature (if any member of the crew is unable to sign his name his mark should be witnessed by a responsible officer of the aircraft/vessel)	Tobacco kg.	Cigars No.	Cigarettes No.	Spirits 1.	Quantity or number and description of other goods	For official use only
1.	.............
2.	.............
3.	.............
4.	.............
5.	.............
6.	.............
7.	.............
8.	.............
9.	.............
10.	.............
11.	.............
12.	.............
13.	.............
14.	.............
15.	.............
16.	.............
17.	.............
18.	.............
19.	.............
20.	.............
21.	.............
22.	.............
23.	.............
24.	.............
25.	.............
26.	.............
27.	.............
28.	.............
29.	.............
30.	.............
31.	.............
32.	.............
33.	.............
34.	.............
35.	.............
36.	.............
37.	.............
38.	.............
39.	.............
40.	.............
I certify that the foregoing form(s) (numbered ................) contain(s) the names of all the officers and crew of this aircraft/vessel and to the best of my knowledge and belief give(s) details of all the goods, other than duly reported surplus stores, brought to this country as their private effects. 2
....................... 20........
	............................... Master

FORM C. 9
PASSENGER MANIFEST

Owner or Operator .............................................................................................................
Aircraft ............................................ Flight No. ....................... Date .................................. (Registration marks and nationality)
Point of embarkation ..................................... Point of disembarkation .................................. (Place and country) (Place and country)
Surname and initials	For use by owner or operator only	For official use only

Prepared by .......................................................... Page ........... of ............ Pages.

FORM C. 10
APPLICATION TO BREAK BULK PRIOR TO MAKING REPORT AND UNLOAD GOODS PRIOR TO ENTRY

		No. ..................................... ............................. 20........
To:
The Proper Officer,
....................................................
	AIRCRAFT/VESSEL .............................. FROM ................
	I request permission to–......................................................
Delete whichever is inapplicable.	(a) break bulk prior to making report of my aircraft or vessel;
(b) unload the cargo of my aircraft/vessel before such cargo has been entered.
		.......................................... Master or Agent
Authorised:
........................................... Proper Officer
............................. 20........
NOTE: Permission to break bulk prior to making report is not necessary in the case of a vessel of two hundred and fifty tons register or more.

FORM C. 11
APPLICATION TO AMEND INWARD REPORT/OUTWARD MANIFEST 1

Name of aircraft/vessel 2 .....................................................	Rotation No. ......................
Date of report ....................................................................	Port of ...............................
	Date ...................... 20........
Permission is requested to amend the Inward Report/Outward Manifest 3 of the aircraft/vessel 4 by adding/deducting 5 the undermentioned packages which we declare were/were not 6 landed in/exported from 7 Reciprocal States for the reasons stated hereunder– ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
No. of bill of lading .............................................................................................................
Marks and numbers of packages ........................................................................................
No. and description of packages ..........................................................................................
Description of goods .......................................................................................................... ........................................................................................................................................
Measurement and/or weight on bill of lading .........................................................................
..................................................... Consignee/Consignor 8
	........................................ Master or Agent
Amendment accepted/not accepted 9.
.......................................... Proper Officer
Date ................................. 20........

FORM C. 12
IMPORTATION AND EXPORTATION BY OVERLAND ROUTES

			No. ........................................
			Date ......................... 20........
INWARD/OUTWARD REPORT
Port of ..........................................................................
Registration mark and number of vehicle ..............................................................................
Name and address of owner ................................................................................................
.......................................................................................................................................... Whence arrived _____________ .......................................... Destination
arrival Date of ___________ ........................... 20........ departure
CARGO INWARDS/OUTWARDS
Marks and numbers	No. of packages	Description of goods	Weight	Consignor/ Consignee

I declare that the particulars contained in this report are true to the best of my knowledge and belief.
Signature of owner or driver ...........................................................................................
Signed and declared this ......................... day of ....................... 20........ in my presence.
			.................................. Proper Officer

FORM C. 13
APPLICATION TO PROCEED TO A SUFFERANCE WHARF OR OTHER UNAPPROVED PLACE

	No. ....................................
	Port of ................................
	Date ...................... 20........
The Proper Officer,
................................ Permission is requested for the aircraft/vessel .............................................................. to proceed to ...................................................... at ..............................................a.m./p.m. on the ...................... day of ....................... 20........ for the purpose of loading/unloading cargo.
	........................................ Master or Agent
The above application is granted subject to the observance of the following conditions in addition to those provided in the Customs laws: ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
	........................................ Proper Officer
	............................ 20........

FORM C. 14
LANDING CERTIFICATE

Port of ............................................................
This is to certify that the undermentioned goods were landed at this port from aircraft/vessel ...................... which arrived at this port from .................... on the ............... day of .............. 20........
Marks and numbers	Number and description of packages	Description of goods	Weight or quantity	Observations

Date .................. 20.......
		......................................... Proper Officer

FORMS C. 15, 16, 17, and 18

[Deleted by G.N. No. 388 of 1989 s. 4]

FORM C. 19
DECLARATION OF ARTICLES IMPORTED AS ACCOMPANIED BAGGAGE

WARNINGS
1. Any person who makes or causes to be made any declaration relating to the Customs which is false or incorrect in any material particular is liable to penalties, or imprisonment, or both and the goods to which the declaration relates may be forfeited.
2. Duty shall be payable at the rate in force at the time of disposal, on any goods exempted from duty as baggage which may be disposed of by the passenger in the Reciprocating States within two years of the date of importation. Failure to pay duty in this circumstances renders the importer liable to penalties and the goods liable to forfeiture.
3. The whole of the baggage and the articles contained therein or carried on the person must be declared.
DECLARATION
I hereby declare that the particulars entered in the Schedule overleaf are a true and correct statement of my baggage and of the articles contained therein and of the articles carried by me and that, except where otherwise stated, the articles are intended solely for my personal or household use in the Reciprocating States and have been in my use and possession as stated in the Schedule.
I further declare that–
1 (i) I am entering the Reciprocating States for the bona fide purpose of changing my residence from a place outside the Reciprocating States to a place within the Reciprocating States. My former place of residence was ............... and my intended place of residence is ..........................................................................................
2 (ii) I am making a temporary visit to the Reciprocating States and expect to depart on (date) ...........................
Full Name of Declarant ....................................................................................................... (BLOCK LETTERS)
Address in the Reciprocating States .................................................................................... .........................................................................................................................................
Date of Arrival .......................................................................... Ship/Aircraft/Road Vehicle 3
(Name of ship, flight number, vehicle number) ............................................................
Signature of Declarant .......................................................... Date ....................................
The Declarant signed his name in my presence–
Signature of Witnessing Officer .....................................................................................
Official Address of Witness ...........................................................................................
SCHEDULE
The baggage consists of ...................................................................................... packages (insert number of packages)
No. or Quantity and Description of Articles Including any Identifying Particulars	Where and When Obtained by the Declarant	Cost or Estimated Value	For Official use

FORM C. 20
DECLARATION OF ARTICLES IMPORTED AS UNACCOMPANIED BAGGAGE

WARNINGS
1. Any person who makes or causes to be made any declaration relating to the Customs which is false or incorrect in any material particular is liable to penalties, or imprisonment, or both and the goods to which the declaration relates may be forfeited.
2. Fiscal entry and import duty shall be payable at the rate in force at the time of disposal, on any goods exempted from the fiscal entry and import duty as baggage which may be disposed of by the passenger in Tanzania within two years of the date of importation. Failure to pay fiscal entry and import duty in this circumstance renders the importer liable to penalties and the goods liable to forfeiture.
3. The whole of the unaccompanied baggage and the articles contained therein must be declared.
NOTES
1. The owner of any unaccompanied baggage must make an accurate and legible declaration overleaf of the whole of the unaccompanied baggage and the articles contained therein. Declarations which are incomplete or bear remarks such as "Subject to examination" will not be accepted. The production of relevant invoices and packing lists will facilitate clearance.
2. Used personal effects and used household effects may be generally declared as such provided they are neither prohibited nor restricted goods (see below), but all new or unused articles must be specifically declared.
"Used personal effects" are normally regarded as the used personal clothing of the passenger and any used portable articles imported in his baggage or on his person which he might reasonably be expected to carry with him for his own regular and private use.
"Used household effects" are normally regarded as the furniture and other articles of any ordinary domestic character, which have been in the household use of the passenger abroad.
ALL other goods must be specifically declared. The following lists, which are not exhaustive, indicate which are liable to fiscal entry and import duty or are prohibited or restricted imports.
DUTIABLE GOODS
Alcoholic Beverages of all Kinds; Bicycles; Cine and Still Projectors; Fabrics in the Piece; Gramophones; Gramophone Records; Motor Vehicles; New Musical Instruments; New Household Effects; Perfumed Spirits; Presents or Goods obtained for other persons; Provisions; Sound Recording machines; Tobacco, including Snuff, in any form (e.g. Pipe Tobacco, Cigarettes, Cigars, Cheroots); Toilet Preparations; Trade Goods of any description; Wireless and Television Apparatus.
Certain concessions exist under which goods may be imported without payment of fiscal entry and import duty, but such goods must be declared.
PROHIBITED OR RESTRICTED GOODS
Animals (alive); Animal Trophies; Arms and Ammunition; Articles marked with the State Arms; Birds and Birds' Eggs; Beeswax; Condensed Milk; Currency Notes and Securities; Dangerous Drugs; Explosives, False Money; Fish (alive); Gambling machines (Mechanical); Hides and Skins; Insects; Indecent Literature, Prints, Books and Articles; Ivory, Rhino Horn and Hippo Teeth; Matches made with white phosphorus; Plants, Seeds, Seedlings, Bulbs, etc.; Postal Franking Machines made with white phosphorus; Plants, Seeds, Seedlings, Bulbs, etc.; Postal Franking Machines; Poisons; Rat virus; Seine Fishing Nets; Seditious Publications; Sex Publications; Traps for Animals; Toy Pistols, Rifles and Airguns; Unwrought Precious Metals and Precious Stones.
A number of other classes of goods not normally imported in passengers' baggage are also subject to import restriction and any question of doubt should be referred to the proper Customs officer.
3. There are additional concessions granted to bona fide Tourists and temporary visitors to Tanzania and to persons bona fide changing their residence to Tanzania on first arrival, details of which may be obtained from Customs Department.
4. The owner of unaccompanied baggage declared hereon may authorise an agent to sign the declaration on his behalf, but such written authorisation must be produced with the declaration; the notice of appointment of an agent to clear the baggage given on this form is NOT sufficient authority for the agent to sign the declaration. The Customs Department does NOT act as agents for passengers. The responsibility for opening packages for Customs examination and for repacking lies with the passenger or his agent who should, therefore, be provided with any keys required.
5. Any claims that goods are not liable to fiscal entry and import duty on the grounds of previous importation must be supported by a re-importation certificate.
DECLARATION OF UNACCOMPANIED BAGGAGE
I hereby declare that the particulars entered in the Schedule below (and on the sheets numbered ....................... attached) 1 are a true and correct statement of my unaccompanied baggage imported by ship/aircraft ..................................... arriving at (port) ....................... on (date) ................ and that except where otherwise stated, the articles are intended solely for may personal or household use in the Reciprocating States and have been in my use and possession as stated.
I further declare that I arrive in Tanzania at (port) ............................ by air/road/sea on (date, and if by sea, name of ship) ....................................... for the purpose of–
2 (i) bona fide changing my residence from a place outside to a place within Tanzania. My former place of residence was ........................................................ And my new place of residence is ........................................................
3 (ii) making a temporary visit to Tanzania and I expect to depart on (date) ......................
4 (iii) returning to Tanzania where I am normally resident from a visit to (place) .................
I appoint ........................ as my agent for the purpose of clearing my baggage through the Customs and I have sent them all the necessary keys.
Full Name of Declarant ...................................................................................................... (BLOCK LETTERS)
Address in the Reciprocating States ....................................................................................
Signature of Declarant ........................................................................................................
Date of Declaration ............................................................................................................
SCHEDULE
The baggage consists of ...................................................................................... packages (Insert number of packages)
No. or Quantity and Description of Articles Including Any Identifying Particulars	Where and When Obtained by the Declarant	Cost or Estimated Value	For Official Use

FORM C. 21
APPLICATION FOR RELEASE OF PERISHABLE OR OTHER GOODS PRIOR TO PAYMENT OF THE FISCAL ENTRY AND IMPORT DUTY

	Port ..............................
	Date ................. 20........
The Proper Officer,
at ......................................................
I request permission to remove prior to entry and payment of fiscal entry and import duty the undermentioned goods imported in the aircraft vessel .................. of ........................ 20........
Marks and numbers ...........................................................................................................
Number and description of packages .................................................................................... ..........................................................................................................................................
Description of goods ........................................................................................................... .......................................................................................................................................... ..........................................................................................................................................
Value ................................................................................................................................
	........................................... Importer or Agent
RELEASE APPROVED BOND GIVEN ____________________ on P.C.C. Receipt No. .................dated .....................20........ DEPOSIT COLLECTED
	.................................................... Proper Officer
RELEASED ................................................ Signature and official date stamp of releasing officer
For Customs use only

FORMS C. 22 and C. 23

[Deleted by G.N. No. 388 of 1989.]

FORM C. 24
EX-WAREHOUSE REMOVAL ENTRY

(In quintuplicate)

	No. ......................................
Warehouse No. ...................................................
Port	Name of aircraft or vessel	Date warehoused	Whence imported

Marks and numbers	Number and description of packages	Description and quantity of goods in accordance with the Import and Export list	Country of origin	Warehoused value
				Shs. Cts.
Total number of packages in words .........................................
I, ............................ of ..................... the owner (or agent duly authorised by the owner) of the above-mentioned goods warehoused under Entry No. .................. of ............. hereby declare that the above particulars are true and I hereby give notice of my intention to remove the same from .................... Warehouse No. ............ at ...................... for warehousing in ........................ Warehouse No. .................. at ...................... under .......................... Bond No. ............
Declared this ................................... day of ............................................. 20........
		............................................ Owner or Agent
........................................ Proper Officer
(Red 13½" x 8½")

FORM C. 25
RE-WAREHOUSING ENTRY

(In quadruplicate)

	No. ...................
The Proper Officer,
Permission is requested to re-warehouse the undermentioned goods in ..............................
Warehouse No. ......................................
Date ......................................... 20........	..................................... Owner or Agent
Ware- house Register No. and page	Date of ware- housing or of last re-ware- housing	Number and description of the packages and description of the goods	Quan- tity or weight	Value	Package No.	Re-warehousing account
Deficiencies
						Al- lowed	Not al- lowed
				Shs. cts
Examined for re-warehousing as per endorsement
Date ......................................... 20........		............................................. Officer
Application approved.
Date ......................................... 20........		.............................................. Proper Officer
Re-warehoused accordingly.
Register No. ..........................................
Folio No. ...............................................
Date ......................................................		............................................... Proper Officer
(Yellow 13½" x 8½" - To be printed in red ink.)

FORM C. 26
REQUEST TO REPACK WAREHOUSED GOODS

Port of .........................
Date ............... 20........
The Proper Officer,
Permission is requested to repack the undermentioned goods deposited in ...................... warehouse situated at .................................................
PARTICULARS OF WAREHOUSING
Warehouse Register	Name of importing aircraft/vessel	Rotation No.	Entry No. and date	Date of ware- housing
Number	Page

GOODS TO BE REPACKED
PACKAGES	Description of goods	How to be repacked
Marks and numbers	Number and description

			................................. Owner
Permission to repack granted subject to the following conditions– ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
			................................. Proper Officer
Date ............................... 20........
I certify that the original transaction recorded in Warehousing Register No. ..................... page ........ has been closed and a new account opened in Register No. ..................... page ..............
Date .............................. 20........
			.................................. Officer

FORM C. 27
APPLICATION FOR TRANSFER OF OWNERSHIP OF WAREHOUSED GOODS

				Port of .............................
				Date ................... 20........
The Proper Officer,
Please note that I have this day transferred the undermentioned goods which are deposited in Bonded Warehouse No. ........ to ....................... of .......................
				............................... Owner or Agent
Name of aircraft or vessel	Registra- tion	Marks and number of packages	Description and quantity of goods	By whom warehoused	Warehouse Register and Folio

CERTIFICATE OF ACCEPTANCE
I, ...................... of ..................... hereby certify that as from this date I am the owner of the above-mentioned goods and I undertake to pay when called upon to do so, all rents and charges due and accruing thereon.
				....................................... Transferee or his Agent
Date ......................... Noted in Warehouse Register No. ..................... Page ..............
Date ........................... 20........
				..................................... Officer

FORM C. 28
APPLICATION FOR LICENCE OF PREMISES TO BE USED AS A BONDED WAREHOUSE

Name and address of applicant ...........................................................................................

Whether warehouse for general or private use ......................................................................

The estimated amount of fiscal entry and import duty chargeable on goods likely to be warehoused at any one time ..........

Name of proposed securities ..............................................................................................

PARTICULARS OF PREMISES:

Whether a room or rooms or an entire building ......................................................................

Where situated ..................................................................................................................

How bounded .....................................................................................................................

Of what material built .........................................................................................................

Dimensions .......................................................................................................................

Doors ................................................................................................................................

Windows ...........................................................................................................................

How doors fastened ............................................................................................................

How windows fastened ........................................................................................................

Ventilation .........................................................................................................................

If there is an upper storey, for what purposed used ................................................................

RECOMMENDATION TO COMMISSIONER OF CUSTOMS

..............................
Examining Officer

Approved:

................................................
for Commissioner-General

NOTE. Plans of the proposed building and situation of the same in relation to other buildings should accompany this application.

FORM C. 29
LICENCE FOR A PRIVATE/GENERAL BONDED WAREHOUSE 1

	No. .......................
Subject to the observance by the warehousekeeper of the provisions of the Customs (Management and Tariff) Act the aforesaid warehouse situated at ............................... is hereby licensed for the use of .......................... as a private/general 2 bonded warehouse for the warehousing therein of .........................
This licence is valid from the ............................ day of ................................... 20........
LICENCE FEE Sh.
	......................................... for Commissioner-General
P.C.C. Receipt No. ..................................
Dated ......................................... 20........

FORMS C. 30, C. 31, C. 32 and C. 33

[Deleted by G.N. No. 388 of 1989.]

FORM C. 34
APPLICATION TO SHIP GOODS PRIOR TO ENTRY

	No. .....................................
	Port ....................................
We, the undersigned, request permission to ship prior to entry the following duty-free/dutiable 1 goods by the aircraft/vessel 2 .................................. on or about the ........................ day of ..................... 20........
Bond has been given.
PARTICULARS OF GOODS
Packages:
Marks and numbers ......................................................................................................
Number and description .................................................................................................
Number in words ...........................................................................................................
Description of goods ..........................................................................................................
Weight or quantity .............................................................................................................
Value Shs. .......................................................................................................................
Name and address of consignee ..........................................................................................
Destination of goods ...........................................................................................................
We declare that the above particulars are true and we undertake to furnish the necessary entry and pay the duty, if any, due on the above-mentioned goods within ninety-six hours of the departure of the aircraft or vessel.
Date .............................. 20........	.................................... Exporter
Permission granted. Date .............................. 20........	................................... Proper Officer

FORM C. 35
APPLICATION TO RELOAD GOODS UNLOADED IN ERROR

	No. ..................................
	Date .................... 20........
The Proper Officer,
........................................ Permission is hereby requested to reload into aircraft/vessel 1 .................................. lying at ....................... the following goods unloaded therefrom in error–
Marks and numbers of packages	Description of goods

	................................... Master
Permission is granted subject to the following conditions– ......................................................................................................................................... .........................................................................................................................................
Date ..................................... 20........	...................................... Proper Officer
Received on board the above-mentioned goods.
Date ....................................... 20........	................................................. Master

FORM C. 36
APPLICATION TO SHIP STORES

Port of ........................
To the Proper Officer,
I request permission to ship the undermentioned stores on the aircraft/vessel 1 bound for ................................
Crew (Officers) .................................................. (Seamen) ................................................. Passengers ....................................................................................................................... Probable duration of voyage ....................... days.
PARTICULARS OF STORES
......................................................................................................................................... ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
	...................................... Master
Approved (as amended 2). Date ...................... 20........	........................................ Officer

FORM C. 37
APPLICATION TO TRANSFER STORES OF AIRCRAFT OR VESSEL

(In triplicate)

	No. .................................
To the Proper Officer,
..................................................... We, the undersigned, having entered into a Bond dated ........................... 20........ in the sum of shillings ............... hereby request permission to transfer the following stores from the aircraft/vessel ........................ to the aircraft/vessel ........................
Marks and numbers of packages	Description of goods

	.............................................. Master
	Date .......................... 20........
APPROVED
.................................................................. Proper Officer
Date ............................................. 20........
I have received the above-mentioned stores and I undertake that they will not be taken into use without the express permission of the Commissioner-General until the aircraft/vessel has left the Reciprocating States.
	........................................ Master
	Aircraft/vessel ............................................ Date ............................................. 20........
SHIPPED:
.............................................. Officer
Date ............................................ 20........

FORM C. 38
TRANSIT ENTRY

(In quintuplicate)

Bill of Lading No. ...............................................	No. ..............................................
Importer's Name ................................................	Rotation .......................................
Port	Name of Aircraft of Vessel	Nationality	Date of Report	Whence Imported

Marks and Num- bers	Number and descrip- tion of pack- ages	(1) Full description of goods (2) Net quantity in figures	State Code No.	Coun- try of origin	Value (See note)	Tariff No.	Rate of Fiscal entry and import duty	Amount deposi- ted
						Sh.	Cts.		Sh.
Total number of packages in words ......................	Total

Bond in force.	Received Sh. ........................................ Cashier			Total ......

I, ......................... of ...................... the owner (or agent duly authorised by the owner) of the goods specified in this entry, hereby declare that the above particulars are true and I give notice of my intention to convey them in transit from ......................... to ............................... by the following roads or routes ............................... for exportation at .................................. under ......................................... Bond No. ..................... or as secured by deposit.
Declared this ......................... day of ......................... 20........
.............................................. Proper Officer (Salmon 13½" x 8½")		................................................... Owner or Agent (See note and other details on reverse)

Exported ............................... packages. Satisfied correct.
Port .....................................................
Date .................................... 20........	.................................................................... Proper Officer
NOTE. The value to be declared in the case imported goods NOT LIABLE to fiscal entry and import duty ad valorem is that determined in accordance with the Fourth Schedule to the Customs (Management and Tariff) Act. The value to be declared in the case of imported goods LIABLE to fiscal entry and import duty ad valorem is that determined in accordance with section 108 of the Customs (Management and Tariff) Act and the Fourth Schedule thereto.

FORM C. 39
APPLICATION FOR REFUND OF DEPOSIT OR CANCELLATION OF BOND IN RESPECT OF GOODS ENTERED IN TRANSIT AND SUBSEQUENTLY RE-EXPORTED OR FOR REFUND OF DEPOSIT OR CANCELLATION OF BOND GIVEN AS SECURITY IN A ACCORDANCE WITH PART IX OF THE ACT

	Voucher No. ......................
Port of .....................
CLAIMANT: Name and Address ............................................
Type, No. and Date of entry	No. of packages	Descrip- tion of goods	Quantity	Value	Amount deposited	Amount (a) of bond; or (b) allocated against general bond
				Sh.	Cts.	Sh.	Cts.
DETAILS OF RE-EXPORTATION OR PERFORMANCE OF UNDERTAKING
Type, No. and Date of entry	Quantity	Descrip- tion	No. of packages	Value	Details of re-exportation or performance of undertaking
				Sh.	cts.	1 (1) Place and date of exit. 2 (2) Place and date of accounting for goods. 3 (3) Place and date of performance undertaking

			Total ...
I hereby certify that the above particulars are correct, that the goods have been correctly dealt with within the period of ........................................ months allowed by the proper officer.
4 I claim a refund of the deposit of Sh. ................ paid by me vide receipt No. ....... dated .............................. 5 I request cancellation of the amount of Sh. ................. given under Bond Security No. ............................... dated ...................
Place ....................................................
Date .....................................................	....................................... Owner or Agent
(a) Refund of Sh. ....................................... authorised.
Checked and endorsed on duplicate entry.
.................................................... Refund Officer	................................................. Proper Officer
Date .......................... 20........				Date ......................... 20........
(b) Checked and noted on Duplicate Entry. Adjustment of security made at line ........... folio ....................... Bond Allocation Register No. ..........................
Date ...................................................... 20........	..................................... Proper Officer
	...................................... Check Officer
Received this ....................... day of .............. 20........ the sum of Shillings ................ (in words at length) Sh. ........................ (in figures) in payment of the claim above.
	.................................................. Signature of Authorised Receiver
Date ................................................ 20........

FORM C. 40
TRANSIT ENTRY

Bill of Lading No. ....................			No. .................
Exporter's Name .....................		Rotation ...............
Port	Name of aircraft or vessel	Nationality	Date of Departure	Destination of goods

Marks and num- bers	Number and descrip- tion of goods	(1) Full description of goods. (2) Net quantity in figures.	Stats. Code No.	Country of Origin	Value (See Note)	Port of entry and Transit entry No. and Date (Inwards)	Amount deposited
					Sh.	cts.		Sh.
Total number of packages in words ........................................... Total value ........................
I, ............................................. of .......................................... the owner (or agent duly authorised by the owner) of the goods specified in this entry, hereby declare that the above particulars are true and that the goods were entered in transit as declared herein.
Declared this .................................... day of .................................... 20........
............................................... Proper Officer	................................................... Owner or Agent
(Salmon 13½" x 8½")	(See Note and other detail on reverse)
aircraft Exported ............................. packages in ________ ...................................... vessel
Port ...............................	.................................................. Proper Officer
Date .............................. 20........
NOTE. The value to be declared in the case of imported goods NOT LIABLE to fiscal entry and import duty ad valorem is that determined in accordance with the Fourth Schedule to the East African Customs and Transfer Tax Management Act 1952. The value to be declared in the case of imported goods LIABLE to fiscal entry and import duty ad valorem is that determined in accordance with section 108 of the East African Customs and Transfer Tax Management Act and the Fourth Schedule thereto.

FORM C. 41
CONCESSIONAIRE'S TRANSIT PASS

(In quintuplicate)

(REGN. 101) Concessionaire ............................ Port of ......................................... Sender ........................................		Wagon No. ................. 1 No. ............................ 2 Rotation ..................... Date ..................................... 20........ Consignees .......................................
No. of pack- ages	Marks	Descrip- tion	Weight de- clared	Weight charged	Class	Rate	Charges	Export Ship Rota- tion No.	Re- marks
							Sh.	cts
I hereby acknowledge receipt of above goods and I declare them to be in transit through the Partner State.
Signature .........................	Date ............................ 20........	Address: ........................

FORM C. 41A
ZAMBIA TRAFFIC TRANSIT PASS

(in quintuplicate)

Name of Company
Place of Destination	E.A. Customs 1 Reference ____________________ PORT: Dar es Salaam
Shipper	No. .........................
Consignee	ROT. No. ................
Ship:	PORT OF LOADING	PORT OF DISCHARGE
B/L No.	MANIFEST PAGE	POSTED DATED OF ARRIVAL

Marks

Number

Type of Packages

Description

Weight

Measurement

	C. I. F. Value ______________ Sh. ........................ In words ................. .............................. .............................. ..............................	I hereby acknowledge receipt of the goods entered ot this TRANSIT PASS and declare them to be in transit through TANZANIA for re-exportation at .................... ................................................................. DATE STAMP SIGNATURE
2 CUSTOMS & EXCISE	3 E. A. CUSTOMS & EXCISE	4 ZAMBIA CUSTOMS & EXCISE	(Name of Company)
Released for removal in transit through TANZANIA	Re-exportation details	Received in full in ZAMBIA	WAYBILL No. & DATE
		5 ZAMBIA CUSTOMS reference	T. P. No. ________________ VEHICLE/TRAILER/ WAGON .................
	ORIGINAL

FORM C. 42
TRANSHIPMENT ENTRY OR REMOVAL ENTRY COASTWISE 1

(in quintuplicate)

Bill of Lading No. ................................................................. No. ......................................
Importer's Name ................................................................... Inward Rotation ....................
........................................................................................................................................
Name of Importing Aircraft or Vessel	Nationality	Date of Report	Whence Imported

TO BE TRANSHIPPED TO OR REMOVED COASTWISE IN THE UNDERMENTIONED AIRCRAFT OR VESSEL
Name of Coastwise or Exporting Aircraft or Vessel	Nationality	Date of Departure	Destination of Goods


Marks and Num- bers	Number and Descrip- tion of Packages	(1) Official Import and Export List Description and Code No. (2) Customs Tariff Description (3) Net Quantity in Figures	Country of Origin	Value (See Note) ________________ Sh. Cts.

Total number of packages in words ......................................................................................
I, ....................... of .................... the owner (or agent duly authorised by the owner) of the goods specified in this entry, hereby declare that the above particulars are true and I hereby enter them for transhipment/removal coastwise under Bond No. .................................
Declared this .................................. day of ........................................... 20........
................................................ Proper Officer	.............................................. Owner or Agent
(Brown 13½" x 8½"- to be printed in red ink)	(See Note and other detail or reverse)
Shipped per Aircraft/Vessel 2 ............................ as entered ............................ packages.
Satisfied correct.
Date ........................................ 20........	............................................... Proper Officer
NOTE. The value to be declared in the case of imported goods NOT LIABLE to duty ad valorem is that determined in accordance with the Fourth Schedule to the Customs (Management and Tariff) Act. The value to be declared in the case of imported goods LIABLE to duty ad valorem is that determined in accordance with section 108 of the Customs (Management and Tariff) Act and the Fourth Schedule thereto.

FORM C. 43
CERTIFICATE OF CLEARANCE

Port of .................................................
This is to certify to all whom it may concern that the ................... of ................. Master ........................... has been duly cleared for ......................... via ....................... with a cargo consisting of ...................................................................................................................... ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
Given under my hand at the aforesaid Port this ............ day of ........................ 20........
	.................................... Proper Officer

FORM C. 44
OUTWARD MANIFEST OF VESSEL

Steam or Sail or Motor	) ) ) ) )		Rotation No. ................................. Date ............................... 20........
Agent's name .....................................................	Port of .............................................
Name of Vessel	Net registered tonnage	Nationality and port of registry	Number of Crew	Name of master	Desti- nation
Officers	Seamen

		Total ......
Date of departure ................................... 20........
I declare that the outward manifest consisting of ................. pages contains a true account of all goods shipped and that the particulars of the vessel and the cargo are correct to the best of my knowledge and belief.
					............................ Master
Signed and declared this ............................... day of ................................... 20........ in my presence.
					................................ Proper Officer
(White 35cm x 22cm.)
					Page ..........................

CARGO
Bill of lading No.	Marks and Nos.	Number and descrip- tion of pack- ages	Descrip- tion of goods	Measure- ment and/or weight on B/L	Shipper	Destina- tion	For Customs use

FORM C. 45
TRANSIRE

(In triplicate)

Port of .........................................	Serial No. ..................................................
Name of aircraft or ship	Net registered tonnage	Country of registry	Name of master	Number of crew	Port at which cargo will be discharged

CARGO FISCAL ENTRY AND IMPORT DUTY PAID, FREE AND NOTE LIABLE TO TRANSFER TAX
Marks	Numbers	Number of packages	Packages and description of goods	How disposed of
.......... .......... .........	............... ............... ...............	................................. ................................. .................................	...................................... ...................................... ......................................	........................ ........................ ........................

FISCAL ENTRY AND IMPORT DUTY NOT PAID OR LIABLE TO TRANSFER TAX
Marks	Numbers	Number of packages	Packages and description of goods	Number and date of removal entry	How disposed of
......... ......... .........	........... ........... ...........	............ ............ ...........	............................. ............................. .............................	........................ ........................ ........................	........................ ........................ ........................
I declare the above to be a correct account of the coastwise cargo shipped, or intended to be shipped, at this port for .......................................................................................................
Dated this ....... day of ............................. 20........	........................ Master	........................ Proper Officer

FORM C. 46
GENERAL TRANSIRE

		No.........................................
		Date ......................... 20........
Port of ......................................................
Name of aircraft or vessel	Net registered tonnage	Nationality and Port of Registry	Master's name

This general transire is issued under regulation 120 of the Customs Regulations, and authorises the clearance outwards of ............................ on any voyages made directly between ............................. and is valid until the .................. day of ........................ 20........
This general transire does not authorise voyages to any foreign port or to the coastal waters of any country outside the limits of the Reciprocating States, and does not permit the carriage of any cargo without compliance with the requirements of the Customs (Management and Tariff) Act and the Regulations thereunder.
...................................... Proper Officer
Date ............................................ 20........

FORM C. 47
APPLICATION TO IMPORT GOODS FOR A TEMPORARY USE OR PURPOSE

The Proper Officer, at .................................	Date ............... 20........
Under the provisions of section 101 of the Customs (Management and Tariff) Act, I request permission to import at the port of ............................. the undermentioned goods without payment of the fiscal entry and import duty for the temporary use or purpose indicated hereunder–
Marks and Numbers	Number and Description of Packages	(1) Official Import and Export List Description and Code No. (2) Customs Tariff Description (3) Net Quantity in Figures	Value (See Note)	Temporary use or purpose for which imported
Sh.	Cts.

Total number of packages in words ......................................................................................
				............................ Proper Officer
Permission granted for the goods enumerated above to be imported for the temporary use or purpose indicated.
1 The sum of Sh. ........................, representing the fiscal entry and import duty on the goods has been brought to account as a deposit on Receipt No. ................................
2 A particular Bond dated ................ 20........ in the sum of Sh. .................. has been given to secure the duty chargeable on the goods.
Date ............................		..................................... Proper Officer
Record of examination and release: ......................................................................................................................................... ......................................................................................................................................... ......................................................................................................................................... ......................................................................................................................................... ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
Date .................................. 20........ (white 13½" x 8½")	.................................... Proper Officer
		(See Note and other detail on reverse)
PAGE 2
Record of examination prior to re-exportation– Goods examined and found ................................................................................................. ......................................................................................................................................... ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
Date ..................................... 20........	...................................... Proper Officer
CERTIFICATE OF RE-EXPORTATION:
Goods re-exported by Aircraft/Vessel .............................................................................
Date ..................... 20........	...............................................................................
Deposit refunded on payment Voucher No. ................... of ........................... 20......... Bond discharged. 3
Date ..................................... 20........	...................................... Proper Officer
NOTE. The value to be declared in the case of imported goods NOT LIABLE to duty ad valorem is that determined in accordance with the Fourth Schedule to the Customs (Management and Tariff) Act The value to be declared in the case of imported goods LIABLE to duty ad valorem is that determined in accordance with section 108 of the Customs (Management and Tariff) Act and the Fourth Schedule thereto.

FORM C. 48
TEMPORARY IMPORTATION OF VEHICLES, VEHICLES ACCESSORIES AND GOODS

I. DECLARATION ON IMPORTATION
I, 1 ...................... do hereby declare that I am the owner (or duly authorised agent of .......................... who is the owner) of the 2 .............................. described in the within Schedule, and that 3 ................................ normally reside(s) abroad and intend(s) to make only a temporary stay in Reciprocating States, and I request to be allowed to deposit the sum of Shillings ...................... and cents .................. in respect of the said vehicles, accessories and goods, which are liable to fiscal entry and import duty under the Customs Tariff, subject to the conditions stated on the back hereof.
Date this .......................... day of .......................... 20........
		Signed .......................... 4 Owner or Agent
Declared before me.
Date ...................... 20........		........................................... Proper Officer
II. DECLARATION ON EXPORTATION
I, 5 ............................. hereby declare that I am the owner (or duly authorised agent of ................................ who is the owner) of the 6 ................................. which is about to be exported to ................................. by (means) .................... that the said 7 ..................... ......................................... are the vehicles, accessories and goods described in the within Schedule, and that they remain intact as at the time of importation, and I request repayment of the sum deposited on the importation of the said 8 .....................................
Dated this .......................... day of .......................... 20........
		Signed ......................... 9 Owner or Agent
Declared before me.
Date ...................... 20........		...................................... Proper Officer
III. RECEIPT FOR REPAYMENT OF DEPOSIT
Received this .......................... day of .......................... 20........ the sum of Shillings ............. cents ...................... in repayment of the deposit specified above.
		........................ 10 Owner or Agent
SCHEDULE
Vehicles, vehicle accessories and goods, other than goods for consumption in Tanzania, imported into Tanzania by persons intending to make only a temporary stay therein, on deposit of the fiscal entry and import duty chargeable under the Customs Tariff, which will be repaid on the conditions shown at the foot hereof.
Name and address of owner of vehicles, accessories and .................................................. .........................................................................................................................................
Port of importation ..............................................................	Number ...............................
Date of importation ................................................................. available up to .....................
DESCRIPTION (Type of vehicle, description of accessories and nature of goods)
Details of vehicle Regd. No. .........................	Description ...................................................................... Value ........................................ Amount of deposit ......................................
Engine	Make.................................	Vehicle accessories ............
	Number .............................	........... ............... ...............
	cm>3> .................................	........... ............... ...............
Body	Type .................................	Other goods
	Marks, if any......................	........... ............... ..............
	Colour ...............................	........... ............... ..............
	Number of seats .................	........... ............... ..............
............................................................ Signature and Stamp of Proper Officer	_________ TOTAL DEPOSIT ........
CONDITIONS
1. The facility of temporary importation against deposit under Customs Regulations 127 and 128 is available only to persons usually resident outside the Reciprocating States, in respect of their vehicles, vehicle accessories and goods intended for their use, convenience or comfort while in Reciprocating States. Consumable goods such as provisions are not admissible under the concession.
2. The person importing such vehicles and goods must–
(a) deposit with the officer at the place of importation the full amount of duty chargeable on the vehicles and goods;
(b) deliver to the officer two copies of this form properly completed in respect of the vehicles and goods;
(c) export the vehicles and goods before the expiration of 11 twelve months/six months or such further period as may be approved. Applications for extension of the period must be made before the expiry date to the Commissioner of Customs Dar es Salaam.
3. One copy of this form duly signed and stamped will be returned by the officer at the place of importation to the person importing the vehicles and goods. It should be carefully preserved as the title to repayment of the deposit at the time of exportation.
4. At the place of exportation the person exporting the vehicles and goods must complete Part II of the form in his possession and produce it to the officer together with the vehicles and goods. If the officer is satisfied that the vehicles and goods will be exported forthwith and that they correspond in all respects with the details declared on the form, the amount deposited will be repaid to the importer, who will be required to sign the receipt (Part III) for the deposit so returned.
5. No road vehicle imported into the Reciprocating States under Customs Regulations 127 and 128 shall be–
(a) lent, sold, pledged, hired, given away, exchanged or otherwise disposed of without the prior permission of the proper officer; or
(b) used within the Reciprocating States for the transport of persons, for remuneration, or of goods, other than the bona fide personal possessions of the owner and his passengers, either free or for remuneration.

FORM C. 49
TEMPORARY IMPORTATION OF ROAD VEHICLES FROM THE CONGO, RWANDA,BURUNDI, SUDAN, ZAMBIA OR MALAWI DECLARATION ON IMPORTATION

I, 1 ...................... hereby declare that I am the owner (or duly authorised agent of ............. who is the owner) of the 2 .............................. described hereunder and that 3 .......... ................ normally reside(s) in the Congo/Rwanda/Burundi/the Sudan/Zambia/Malawi 4 and intend(s) to make only a temporary stay in the Reciprocating States, and I undertake to pay the fiscal entry and import duty charged on the imported vehicle if the ownership of the motor vehicle be transferred to another person, or if he said motor vehicle is not exported within fourteen days or within such further period not exceeding three months as the Commissioner-General of Customs may allow.
It is my present intention to re-export the vehicle through the Customs Frontier Port at ............... on or about (date) ........... Dated this .......................... day of .......................... 20........
	(Signed) ....................................... 5 Owner or Agent
Declared before me.
Date ..................................... 20........	.................................... Proper Officer
REGISTERED NUMBER ............................. FRAMEWORK: Make ...................................... Number ..................................	Import Certificate Verified, particulars correct, vehicles imported on (date) .........................................
ENGINE: Make ..................................... Number .................................. cm >3> ......................................	............................................. Proper Officer ............................................. Station ............................................. Date
BODY: Type ....................................... Marks, if any ...................... Colour ............................... Number of seats ................ Value ....................................	Export Certificate Verified, particulars correct, vehicle re-exported on (date) ..........................................
IMPORTATION: Port of importation .................. Number ................................. Available up to .......................	............................................. Proper Officer ............................................. Station ............................................. Date
Warning to importers: No road vehicle imported into the Reciprocating States under the provisions of Customs Regulation 128 shall be–
(a) lent, sold, pledged, hired, given away, exchanged or otherwise disposed of without the prior permission of the proper officer; or
(b) used within the Reciprocating States for the transport of persons, for remuneration, or goods, other than the bona fide personal possessions of the owner and his passengers either free or for remuneration.

FORM C. 50
EXPORT ENTRY FOR DRAWBACK GOODS INCLUDING STORES

(In quadruplicate)

			No. ................................... Date ..................... 20........
Port of ......................................... Exporter's name ...........................
Name of aircraft/vessel	Rotation No.	Nationality	Destination of aircraft/vessel	Destination of goods

Particulars of Importation or Transfer
*Name of importer or transferee*	Rotation No. of importing aircraft/vessel	No. and date of Import entry or transfer	Country of origin	Value C.I.F.	Amount of fiscal entry and import duty paid or Transfer tax
				Sh.	Cts.	Sh.	Cts.

Particulars of Exportation
*Packages*	Description and quantity of goods in accordance with the Import and Export list	Stats. Code No.	Value F.O.B	Amount of draw- back claimed
Marks and numbers	Number and description

Total number of packages in words ....................................
I, ................................. hereby declare that the above particulars are true, that the goods comply with the conditions in the Customs laws relating to the exportation/shipment 1 for use as stores of goods under drawback, and that the full duties have been paid thereon and I claim drawback of the fiscal entry and import duty or transfer tax paid by me as above.
Declared this .......................... day of .......................... 20........
		.................................... Export and Agent
........................................ Refund Officer
Date ............................... 20........		Date ................... 20........

Shipped ........................ packages as entered this .................................. day of ........................ 20........ at ............ o' clock.	Received .......................... packages on board aircraft/vessel ...................................
........................................... Officer	..................................... Master
Date ........................................ 20........	Date ........................................ 20........
Examination on board aircraft/vessel .................... at ................... the ..................... packages as entered.
	........................................... Officer
	Date and time ............................
NOTE. The value to be declared in the case of imported goods NOT LIABLE to fiscal entry ad import duty ad valorem is that determined in accordance with the Fourth Schedule to the Customs (Management and Tariff) Act. The value to be declared in the case of imported goods LIABLE to fiscal entry and import duty ad valorem is that determined in accordance with section 108 of the Customs (Management and Tariff) Act and the Fourth Schedule thereto. The value to be declared in the case of transferred goods is that determined in accordance with the provisions of the Customs (Management and Tariff) Act.

FORM C. 51
DRAWBACK DEBENTURE

(In duplicate)

	No............................
Port of ...........................................
I/We 1 ........................... of ........................... having entered the undermentioned goods for exportation to ................ or use as stores in the aircraft/vessel 2 ......................... and having fulfilled the conditions on which drawback is allowed hereby apply for the drawback due thereon.
Packages	Description and quantity of goods in accordance with the Import and Export list	Stats. Code No.	Quantity or value F.O.B.	Export entry No. and date	Amount of drawback claimed
Marks and numbers	Number and description

I/We 3 declare the above particulars to be true, that the goods have been actually exported/shipped 4 for use as stores, and have not been relanded and are not intended to be relanded in the Reciprocating States and that at the time of entry and exportation/shipment 5 of the goods, I was/we were 6, and still am/are 7, entitled to the drawback thereon which amounts to Shillings ......................
Declared this .......................... day of .......................... 20........
				................................. Exporter or Agent
The drawback on the goods mentioned in this debenture amounts to Shillings ..................
Date ............................................... 20........		........................................ Proper Officer
Received this .................. day of ...................... 20........ the sum of Shillings .................
	........................................ Exporter
(Yellow 13½" x 8½")

FORM C. 52
APPLICATION FOR A REMISSION OR REFUND OF FISCAL ENTRY AND IMPORT DUTY ON ABANDONED GOODS 1

(In duplicate)

To the Proper Officer, at ..................................................	Date ............................ 20........
In accordance with the provisions of section 12 of the Customs (Management and Tariff) Act, I/we 2 hereby abandon the undermentioned goods which were unloaded from the aircraft/vessel 3 .............. Rotation No. ....... and I/we 4 apply for a remission/refund 5 of the fiscal entry and import duty chargeable or paid 6 thereon.
Particulars of Goods
........................................................................................................................................ ........................................................................................................................................ ........................................................................................................................................
Entry No. and date ...........................................................................................................
	.............................................................. Importer or his Agent
A remission/refund 7 of duty of Shillings ................ in respect of the above-mentioned goods is hereby authorised.
	........................................... Proper Officer
Date ........................................ 20........
	Date ........................................... 20........
Received the sum of Shillings .......................... in payment of the above-mentioned claim.
Sh. ................................
	....................................................... Importer or his Agent
Disposal of Goods
The goods the subject of this claim have been .................................................................. ......................................................................................................................................... .........................................................................................................................................
	................................................ Proper Officer
Date .......................................... 20........

FORM C. 53
APPLICATION FOR A REBATE OR REFUND 1 UNDER REGULATION 134 OR 135 2

(In duplicate)

To the Proper Officer, at .............................	Date ............................... 20........
In accordance with the provisions of section 124/125 3 of the Customs (Management and Tariff) Act, I/we hereby apply for a rebate/refund 4 of shillings ...................... in respect of the under-mentioned goods which were discharged from the aircraft/vessel 5 ................. Rotation No. .................... and were damaged/pillaged 6 during the voyage/ damaged/destroyed 7 before delivery out of Customs control.
Particulars of Goods
......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
Entry No. and date .............................................................................................................
Certificate from the Insurer or Carrier in the Case of Damaged Goods
I/We hereby certify that–
(a) the above-mentioned goods are covered by insurance with the ....................................... Company.
(b) as a result of a survey a claim to the extent of ......... has been allowed in respect of the above-mentioned goods on account of damage sustained before the delivery of the goods out of Customs control.
	....................................................... Insurer/Carrier or his Agent
Date .......................................... 20........
We hereby certify that we have examined the above-mentioned goods and are satisfied that they sustained damage before delivery out of Customs control and we recommend a rebate/refund 8 of Shillings ..............................
	........................................ ........................................ Proper Officers
Date ........................................... 20........
A rebate/refund 9 of fiscal entry and import duty of Shillings .................................. in respect of the above-mentioned goods is hereby authorised.
	............................................. Proper Officer
Date ........................................... 20........
Received from the Commissioner-General the sum of Shillings .............. in payment of the above-mentioned claim.
Sh. ..............................................	............................................... Importer or his Agent

FORM C. 54
OTHER REFUNDS – MISCELLANEOUS

Subhead ..............................................
Application for a refund of (1) ..............................................................................................
To the Proper officer, at ...................................................
I/We hereby apply for a refund amounting to (in words) Shillings ............................ cents .................. on the following grounds, viz. ........................................................................... ........................................................................................................................................
No. and date of accounting documents	Description of goods for other particulars of claim	Value	Amount claimed

	Total .......
Date ............................. 20........	............................ Claimant
Received this ......................... day of ......................... 20........ in payment of the above claim the sum of (in words) Shillings ................................cents ............. Shs. ............... and cts. ..................
Date ......................... 20........	.................................. Signature of Receiver
State whether import duty, export duty, cess, tax, etc.

FORM C. 55
CUSTOMS AGENT'S LICENCE

Pursuant to the provisions of the Customs (Management and Tariff) Act .............................. of ............................. is hereby authorised to act as a Customs agent in the Partner States, subject to the following conditions–
(1) The licensee shall faithfully and incorruptly perform his duties to the satisfaction of the Commissioner-General.
(2) This licence may be cancelled at any time in the manner provided by the Regulations.
(3) The provisions of the Act and of the Regulations thereunder shall be complied with by the licensee.
Dated this.............................. 20........ and valid up to the 31st of December next.
	.................................................... for Commissioner-General
This licence is accepted by me on the conditions stated herein.
	.......................................... Customs Agent

FORM C. 56
REQUEST FOR SETTLEMENT OF CASE UNDER PART XV OF THE CUSTOMS (MANAGEMENT AND TARIFF) ACT

To the Proper Officer, at .......................................................................
I am concerned in a contravention of the Customs (Management and Tariff) Act, namely–
I admit being guilty of the offence and I hereby request the Commissioner-General to deal with the case under the provisions of Part XV of the said Act.
I understand that any order made by the Commissioner-General is final and is not subject to appeal.
Dated this ........................ day of ........................ 20........
	................................................................

FORM C. 57
GOODS LIABLE TO ANY DUTY AD VALOREM UPON IMPORTATION INTO RECIPROCATING STATES

Note. Importers are advised in their own interest to read carefully this form and the notes thereto before giving their certificate. Under section 148 of the Customs (Management and Tariff) Act, any person who in any matter relating to the Customs makes or causes to be made any declaration or certificate which is false or incorrect in any particular is liable to imprisonment for a term not exceeding three years or to a fine not exceeding three thousand shillings or to both such imprisonment and such fine.
CERTIFICATE A
NOTE. Declaration to be made by or on behalf of an independent importer in the case of goods imported on purchase outright. If the importer is the agent of, sole concessionaire for, a branch of or in any way connected with the supplier, then he must complete Certificate B overleaf.
Here insert full name of signatory.	I, ................................................................................. hereby declare that I am–
Delete whichever is inapplicable. See Note (3) Insert number of invoices below.	(i) the importer; (ii) the .................................................................... of ...................................................................... who is/are the importer(s) of the goods specified in the attached ....................... invoice(s) and/or other documentary evidence dated .......................... and amounting to ..................., and I further declare–
In the case of commodities which are sold and resold prior to importation the declarations in para (1) should be amplified by the addition of the words "and that the price shown c.i.f. price prior to importation".	(1) that the importer(s) has/have purchased the goods outright from ....................... who is/are the vendor(s) for the total amount who is/are the vendor(s) for the total amount shown on the said invoice(s) and/or other documentary evidence above-mentioned and that no further payment either direct or indirect, with the exception of the charges shown below, has been or will be made by me/the importer(s) in respect of the goods: .......................................................................... ..........................................................................
Delete the sections inapplicable. See Note (2).	(2) that any of the Reciprocating States currency amount shown in the invoice(s) is payable– (i) in the Reciprocating States currency; (ii) in foreign currency, viz. ........................... converted at current rate of exchange; (iii) in foreign currency, viz. ........................... converted at the fixed rate of .................... to the East African shilling; (iv) on a gold basis, viz ..................................... and that this amount is not otherwise subject to adjustment on account of fluctuations in the rate of exchange except as follows:
Delete the sections inapplicable. See Note (2)	(3) that any foreign currency amount shown in the invoice(s) is payable– (i) in foreign currency as invoiced; (ii) in East African currency converted at current rate of exchange; (iii) in the Reciprocating States currency converted at the fixed rate of ............................... to the Reciprocating States shilling; (iv) on a gold basis, viz. .............................. and that this amount is not otherwise subject to adjustment on account of fluctuations in the rate of exchange except as follows: ................................................................ ................................................................
Delete the sections inapplicable. See Note (2) below.	(4) that in addition to the sum stated above the following charges are payable by the importer(s), viz.– (i) commission at ................. percent (or similar remuneration) payable to ............................. (ii) foreign imports, e.g. excise duty, purchase tax, octroi; (iii) packing; (iv) inspection fees; (v) carriage to port of shipment; (vi) loading charges; (vii) freight; (viii) insurance; (ix) unloading charges; (x) royalty; (xi) other charges incidental, to the purchase of the goods, viz: ..................................................................
Delete if inapplicable. See Note (2) below.	(5) that the sum stated is exclusive of Customs duty: .......................................................................... (6) that to the best of my knowledge and belief no person participating in the control of the vendor's business or holding shares therein also participates in the control of the importer's business or holds shares therein and that no part of the profits on the sale of the goods in this country after importation will accrue either directly or indirectly to the vender or to any person participating in the control of the vendor's business.
	Signed .................................................................. Date .....................................................................
IMPORTANT NOTES ON CERTIFICATES A AND B
(1) Failure duly to deliver a certificate on Form No. C. 57 to the proper Officer at the port or place of importation renders the importer liable to a penalty of two thousand shillings. (2) Unless all deletions are initiated by the signatory the certificate will not be accepted. Deletion of two or more lines may be in the form Z with the initials at each end of the deletion. Persons other than the signatory are warned that by tampering with the form after signature they may render themselves liable to heavy penalties. (3) Declarations may be made– (a) by the actual importer if an individual; (b) in the case of a private company or firm by one of the partners; (c) in the case of any other company by a director or by the secretary; (d) by any employee duly authorised in writing by one of the aforementioned persons. (4) Any importer whose business is wholly or partly under the same control as that of the consignor whether by common directorate, shareholding or otherwise or whose relations with the consignor are not solely those of buyer and seller is regarded as associated with the consignor and must complete and sign not Certificate A but Certificate B. (5) Where an entry covers goods from various consignors and the particulars required at (2), (3) and (4) of the declaration are the same for all the goods, a single Certificate "A" declaration will normally be accepted by Customs, the form being amended at (1) to read "from the persons named in the invoices who are the vendors, etc.". Where on the other hand an invoice covers goods entered on more than one entry a single Certificate "A" or "B" declaration will normally be accepted by Customs. But, if the proper officer so requires, a separate declaration on this Form shall be submitted for the whole of the goods specified on the invoice in respect of each entry. (6) The value to be declared on form C. 57 is the value for all the goods shown on the invoice including any goods liable to fiscal entry and import duty ad valorem even though the invoice covers goods liable to a specific rate, or an alternative specific/ad valorem rate or goods free of duty.
CERTIFICATE B Declaration in the case of goods imported either by an agent of the consignor or by broker or sole concessionaire or by a firm or by a firm or individual wholly or partly under the same control or in any way connected with the consignee. (See Note 4.)

Here insert full name of signatory. Delete whichever is inapplicable. See Note (3) overleaf. Insert number of invoices.	I ................................................................................ hereby declare that I am (i) the importer; (ii) the ................................................................... of ..................................................................... who is/are the importer(s) of the goods specified in the attached ................................ invoice(s) and/or other documentary evidence dated ...................... and amounting to .............................., and I further declare–
Delete the inapplicable. See Note (4) overleaf.	(1) that the importer(s) is/are– (i) broker(s) or agent(s) for the consignor(s); (ii) associated with the consignor(s) by reason of .................................................................
Delete the sections inapplicable. See Note (2) overleaf. Delete such words in italic type as are inapplicable. (See Note (2) overleaf). Where the words in italic are deleted some documentary evidence of value should be produced together with a signed statement as to what such evidence represents.	(2) that at the time of importation the goods to which this certificate relates– (i) have been sold or resold to certain parties other than the importer(s), viz. the person named on the invoice(s) above referred to or in the Schedule attached hereto at the prices shown therein; (ii) have not been sold to any person, firm or company other than the importer(s) but have been imported for sale in this country at the prices set out in the documentary evidence attached, viz. (here describe evidence, e.g. invoices, covering letter, etc.) ...................... ................................................................. The prices set out in the documentary evidence attached, viz. ............................... represent (here state type of selling price) ................................................................. ................................................................. (iii) have been purchased outright by the importer(s) on his/their own account from ........................................ as shown on the invoice(s) above referred to, and that no further payment either direct or indirect, with the exception of the charges shown below, has been, or will be made by me/the importer(s) in respect of the good; and that no part of the profits on the sale of the goods in this country after importation will accrue either directly or indirectly to the consignor, or to any person participating in the control of the consignor's business;
Delete the sections inapplicable. See Note (2) overleaf.	(3) that any Reciprocating state's currency amount shown in the invoice(s) is payable– (i) in Reciprocating State's currency; (ii) in foreign currency, viz. ............................. converted at current rate of exchange; (iii) in foreign currency, viz. ............................... converted at the fixed rate of ....................... to the East African shilling; (iv) on a gold basis, viz. ............................. and that this amount is not otherwise subject to adjustment on account of fluctuations in the rate of exchange except as follows: ..........................................................................
Delete the sections inapplicable. See Note (2) overleaf.	(4) that any foreign currency amount shown in the invoice(s) is payable– (i) in foreign currency as invoiced; (ii) in Reciprocating State's currency converted at current rate of exchange; (iii) in Reciprocating state's currency converted at the fixed rate of ......................................... to the Reciprocating States currency; (iv) on a gold basis, viz.: ..................................
Delete the sections inapplicable. See Note (2) overleaf.	(5) that in addition to the sum stated above the following charges are payable by the importer(s), viz.– (i) commission at .......................... percent (or similar remuneration) payable to ................. ................................................................. (ii) foreign imports e.g. excise duty, purchase tax, octroi; (iii) packing; (iv) inspecting fees; (v) carriage to port of shipment; (vi) loading charges; (vii) freight; (viii) insurance; (ix) unloading charges; (x) royalty; (xi) other charges incidental, to the purchase an importation of the goods, viz.: ................... ...............................................................
Delete the sections inapplicable. See Note (2) overleaf. Delete if inapplicable. See Note (2) overleaf.	(6) that the sum stated is exclusive of Customs duty;
(7) that the prices shown on the invoice(s) include the following items which I claim should be allowed for in arriving at the value for duty, viz: ...................................................................... ......................................................................
	Signed ............................................. Date ................................................

FORM C. 58
NOTICE OF SEIZURE

Port of .................................................. To ........................................................ ....................................................... ..................................................
Take notice that .......................................................................................................... ...................................................................... has been seized as liable to forfeiture under the Customs Tax (Management and Tariff) Act on the following grounds– ........................................................................................................................................ ........................................................................................................................................ ........................................................................................................................................ ........................................................................................................................................ ........................................................................................................................................
2. If you claim or intend to claim that the things seized are not liable to forfeiture you should, within one calendar month from the date of this notice, give notice in writing of your claim in accordance with the provisions of section 159 of the Customs (Management and Tariff) Act. In default of such notice the things seized will be deemed to have been lawfully condemned and will be liable to be disposed of in such manner as the Commissioner-General may direct.
Dated at ......................... this ......................... day of ......................... 20........
	...................................... Proper Officer

FORM C. 59
APPLICATION FOR PAYMENT OF PROCEEDS OF SALE OF GOODS

	..................................... Date ................. 20........
The Proper Officer, at ......................................................................
I/We hereby apply for the balance of the proceeds of the sale of the undermentioned goods on ............................................... from aircraft/vessel ....................................................... Rotation No. ....................................
I/We hereby declare that the goods sold were owned by me/us and that I am/we are entitled to the balance of the proceeds of the sale.
Particulars of Goods ................................................................................................... ......................................................................................................................................
	........................................ Owner

FORM C. 60
BOAT AND LIGHTER LICENCE

Subject to the observance by the licensee of the provisions of the Customs laws a licence is hereby granted to ......................................................................................................... of
.................................................................................................................. to use from
the date hereof until the 31st December next ensuing the vessel marked ..............................
for the conveyance within 1 ...............................................................................................
of 2 .................................................................................................................................

Port of ....................................

..................................
Proper Officer

Date .......................... 20........

FORM C. 61
TRANSFER TAX ENTRY

C & D Form No. ....................... dated ....................... at ............................................ Transferee's Name and Address .................................................................................
Port of Place of Entry	Name of vessel, aircraft or carrier	Motor Vehicle Registration No./s (where applicable)	Date of Arrival	Whence Transferred


	(1) Marks and Nos. (2) Number and description	Goods	Tax
Name and Address of Transferor	Transfer Tax Tariff Description	State of origin	Stats. Code No.	Net quantity	Value (See Note A)	Transfer Tax Tariff Item No.	Rate	Amount
						Sh.	cts		Sh
								Total amount of tax payable
Total number of packages in words .....................................................
Received Shillings ..................................................................... Cashier ..............................................................................................
I, .......................................................................................... the owner (or agent duly authorised by the owner) of the goods specified in this entry, hereby declare that the above particulars are true and correct.
Declared this ......................... day of ......................... 20........
............................................. Proper Officer					.......................................... Owner or Agent
(White 13½" x 8½" - to be printed in blue ink.)				(See notes on reverse)
[REVERSE SIDE]
A. The value to be declared for Transfer Tax purposes is that determined in accordance with the provisions of the Customs (Management and Tariff) Act.

FORM CB. 1
BOND FOR DELIVERY OF PERISHABLE OR OTHER GOODS PRIOR TO PAYMENT OF DUTY

Know all men by these presents that we ......................................................................... of ..................................................................................................................................... and .................................................................................................................................. of ..................................................................................................................................... ........................................................................................................................................ are held and firmly bound unto the Commissioner-General and in the sum of .............. shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden .......................................................................................... has imported perishable or other goods by aircraft/vessel ...................................................... which arrived from ................................................on ............................................ 20......... and whereas the importer wishes to take delivery of the said goods before payment to the Customs of the duties on such goods.
Now the condition of this obligation is such that if the above bounden ................................ ........................................................................................................................................ shall deliver to the Commissioner-General within forty-eight hours of the taking of delivery of the goods imported by them Customs entries of all such goods so delivered and shall pay all duties and other charges due on such goods, then this obligation shall be void, but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 2
BOND FOR REMOVAL OF GOODS FROM ONE PORT OR PLACE TO BE EXAMINED AND ENTERED AT ANOTHER PORT OR PLACE

Know all men by these presents that we .......................................................................... of ...................................................................................................................................... and ................................................................................................................................... of ...................................................................................................................................... are held and firmly bound unto the Commissioner-General in the sum of ........................... Shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs executors administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden................. has given notice to the Commissioner-General of his intention to remove......................................................................................................... by...................................................................................................................................... goods, that is to say............................................................................................................ ..........................................................................................................................................
Now the condition of this obligation is such that if the said goods and every part thereof shall be duly removed and produced to the proper officer at ............................... within .............. days from the date hereof, and if no alteration or diminution in quantity or quality (except as shall be accounted for to the satisfaction of the Commissioner-General) shall take place in the said goods, or in the packages in which the same shall have been delivered from the time of the delivery thereof to the said ........................................................ under this obligation, until the production thereof to the proper officer at ......................... as aforesaid, and if the above bounden .............................. shall thereupon forthwith deliver to the proper officer as aforesaid Customs entries of all such goods so delivered to the satisfaction of the Commissioner-General and in the case of goods not warehoused in pursuance of any entry for warehousing shall forthwith pay to the Commissioner-General all duties and other charges due to him on such goods; then this obligation shall be void, but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 3
BOND FOR THE WAREHOUSING OF GOODS OR REMOVAL OF WAREHOUSED GOODS

Know all men by these presents that we ......................................................................... of ..................................................................................................................................... and .................................................................................................................................. of ..................................................................................................................................... are held and firmly bound unto the Commissioner-General Excise in the sum of................................ Shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden .......................................................................................... entered the undermentioned goods, that is to say.................................................................. ......................................................................................................................................... for warehousing, for removal from bonded Warehouse No. .................... at ............................. for re-warehousing, in bonded Warehouse No. .................... at ...............................
Now the condition of this obligation is such that if the said goods and every part thereof shall be duly delivered into the custody of the person in charge of bonded Warehouse No. ....................... at .................................... within ............... days of the date hereof, and if no alteration or diminution in the quantity or quality (except such as may be accounted for to the satisfaction of the Commissioner-General) shall take place in the said goods or in the packages in which the same shall have been delivered from the time of delivery thereof to the said ............................................................... under the obligation, until the delivery thereof into the custody of the warehouse keeper of bonded Warehouse No ......................... aforesaid, then this obligation shall be void, but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 4
BOND FOR EXPORTATION

Know all men by these presents that we ......................................................................... of ..................................................................................................................................... and .................................................................................................................................. of ..................................................................................................................................... are held and firmly bound unto the Commissioner-General in the sum of ................................ Shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden ................................... has given notice of his intention to export to ......................... in the .............................................................. the following goods, that is to say ..................................
Now the condition of this obligation is such that if the said goods and every part thereof shall be duly exported to, and shall be landed at ................................................................ within ............ days from the date hereof and if no alteration or diminution in the quantity or quality (except such as shall be accounted for to the satisfaction of the Commissioner-General) shall take place in the said goods, or in the packages in which the same shall have been delivered, from the time of the delivery thereof to the said ............................. under this obligation, until the landing thereof at the said place; and if the said .......................... .................. shall in every case in which the Commissioner-General shall require it and within such time as in each case he shall allow, produce proof, to the satisfaction of the Commissioner-General, of the due landing of the said goods at the said place, then this obligation shall be void, but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
In the presence of– ......................................................... ......................................................... Witness
Approved:
	........................................................... for Commissioner-General

FORM CB. 5
BOND FOR SHIPMENT OF STORES

Know all men by these presents that we ......................................................................... of ..................................................................................................................................... and .................................................................................................................................. are held and firmly bound unto the Commissioner-General in the sum of ................................. Shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden ..................................... intends to load as stores on board the ............................ the undermentioned goods; that is to say– ......................................................................................................................................... .........................................................................................................................................
Now the condition of this obligation is such, that if all the said goods shall be duly loaded on board the ....................... and shall be used as stores on board the said ....................... or be otherwise accounted for to the satisfaction of the Commissioner-General; and if the packages containing the same shall not be opened, nor any of the goods therein taken out or altered, until the said ................................................ shall have left the place of final departure on her intended foreign journey, then this obligation shall be void, but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
In the presence of– .......................................................................... .......................................................................... Witness
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
In the presence of– .......................................................................... .......................................................................... Witness
Approved:	........................................................... for Commissioner-General

FORM CB. 6
GENERAL BOND FOR THE SECURITY OF WAREHOUSED GOODS

Know all men by these presents that we ......................................................................... of ..................................................................................................................................... and .................................................................................................................................. of ..................................................................................................................................... are held and firmly bound unto the Commissioner-General in the sum of ................................ shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the Commissioner-General in virtue of the authority vested in him by the Customs (Management and Tariff) Act, has appointed No. .......... warehouse situated ...................... in the port of ......................... whereof the said ........................ is the occupier, as a warehouse for the warehousing of goods without payment of duty on the first entry thereof and has directed that the said ................................... shall give security in the said sum of .................. shillings and has approved of the said ......................... as surety of the said .......................
Now the condition of this obligation is such that if the full duties on all such goods as shall at any time be warehoused in the above-mentioned warehouse shall from time to time be duly paid to the Commissioner-General or if all such goods shall be duly exported then this obligation shall be void but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 7
BOND FOR GOODS TO BE SHIPPED PRIOR TO ENTRY

Know all men by these presents that we .......................................................................... of ...................................................................................................................................... and.................................................................................................................................... of ...................................................................................................................................... are held and firmly bound unto the Commissioner-General of Customs and Excise in the sum of ........................ Shillings to be paid to the Commissioner-General of every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden ................... is permitted to ship on board the aircraft/vessel ...................... .... for ................................ certain packages containing ......................... .............................. ....................................... (hereinafter called the said goods) and marked and/or numbered ............................................................................. whereupon the export duties have not been paid and whereas the above bounden ............................................. is required to enter the said goods and pay the export duties thereon within ninety-six hours after the departure of the aircraft/vessel or within such further period as the proper officer may allow.
Now the condition of this obligation is such that if the above bounden ............................ .................................. shall enter the said goods and pay to the Customs the full duties thereon within the time aforesaid then this obligation shall be void but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 8
TRANSIT BOND

Know all men by these presents that we ...................................................................... of of ..................................................... and ......................................................................... of ..................................................................................................................................... are held firmly bound unto the Commissioner-General in the sum of ......... Shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden .......................... has entered the following goods in transit from ............ to .................. that is to say– ........................................................................................................................................ ........................................................................................................................................
Now the condition of this obligation is such that if within the period allowed by law the said goods and every part thereof shall be exported and proof of exportation satisfactory to the Commissioner-General shall be produced within such period and, furthermore, in any case in which the Commissioner-General requires it, proof satisfactory to the Commissioner-General of the landing of the said goods at the port of destination shall also be produced within the period allowed by law, then this obligation shall be void but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 9
TRANSHIPMENT BOND

Know all men by these presents that we ...................................................................... of of ...................................................... and ......................................................................... of ...................................................................................................................................... are held firmly bound unto the Commissioner-General in the sum of ......... Shillings to be paid to the Commissioner-General for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden .......................... has given notice of his intention to tranship from the .................... to the ......................... for exportation the following goods, that is to say– ......................................................................................................................................... ......................................................................................................................................... .........................................................................................................................................
Now the condition of this obligation is such that if the said goods and every part thereof shall be duly transhipped from the ............................ to the ......................... and shall be duly exported to, and shall be landed at ................ within ................................ from the date thereof; and if no alteration or diminution in quantity or quality (except such as shall be accounted for the satisfaction of the Commissioner-General) shall take place in the said goods, or in the packages in which the same shall have been delivered, from the time of delivery thereof to the said ............ under this obligation, until the landing thereof at the said place; and if the said ................................................................................................. shall in case the Commissioner-General shall require it, and within such time as he shall allow produce proof, to the satisfaction of the Commissioner-General, of the due landing of the said goods at the said place, then this obligation shall be void but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 10
BOND FOR THE RE-EXPORTATION OF IMPORTED GOODS DELIVERED WITHOUT PAYMENT OF DUTY

Know all men by these presents that we ...................................................................... of .......................................................... and .................................................................... of .......................................................................................................................................... are held firmly bound unto the Commissioner-General of Customs and Excise in the sum of ......... Shillings to be paid to the Commissioner-General of Customs and Excise for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden .......................... has imported into East Africa by the .................. from........................ the following goods, that is to say ..................................... ......................................................................................................................................... (hereinafter called the said goods) whereon duties of Customs have not been paid, and whereas the above bounden is required to re-export the said goods within twelve months of the date hereof and to produce proof if required to the satisfaction of the Commissioner-General of the landing of the said goods at a foregoing port, or otherwise to pay to the Commissioner-General the full duties of Customs in respect of so much of the said goods as shall not have been re-exported and so proved as aforesaid.
Now the condition of this obligation is such that if the above bounded ................................ ........................................................................................................................................ shall pay to the Commissioner-General the full duties of Customs upon so much of the said goods as shall not have been re-exported and so proved as aforesaid, and shall not sell or otherwise dispose of any or all of the said goods within Tanzania without the written permission of the Commissioner-General, then in such case this obligation shall be void but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 11
BOND FOR CUSTOMS AGENTS

Know all men by these presents that we .......................................................................... of ...................................................... and ......................................................................... of ...................................................................................................................................... are held firmly bound unto the Commissioner-General of Customs and Excise in the sum of ......... Shillings to be paid to the Commissioner-General of Customs and Excise for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden .......................... has applied for a licence under the Customs (Management and Tariff) Act, to act as a Customs agent.
Now the condition of this obligation is such that if the above bounden ................................. ......................................................................................................................................... shall faithfully and incorruptly perform his duties as such agent to the satisfaction to the Commissioner-General then this obligation shall be void, but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

FORM CB. 12
BOND FOR THE CONVEYANCE OF GOODS SUBJECT TO CUSTOMS CONTROL

Know all men by these presents that we .......................................................................... of ...................................................... and ......................................................................... of ...................................................................................................................................... are held firmly bound unto the Commissioner-General of Customs and Excise in the sum of ......... Shillings to be paid to the Commissioner-General of Customs and Excise for which payment well and truly to be made we bind ourselves and every of us jointly and severally for and in the whole our heirs, executors, administrators and assigns and every of them firmly by these presents.
Dated this ......................... day of ......................... 20........
Whereas the above bounden .................... is permitted to us within the limits of the port of place of ....................... the licensed vessel marked ...............................for the conveyance of goods subject to Customs control.
Now the condition of this obligation is such that if the above bounden ....................... shall comply with each and every of the following conditions, that is to say–
(a) the vessel shall not be used in contravention of the Customs laws;
(b) when the vessel is used for the conveyance of goods subject to Customs control the person in charge thereof shall proceed as quickly and as directly as possible to the place appointed for the unloading of goods, and shall deliver the goods intact, together with any document relating thereto;
(c) the entrances to the hold of any vessel used as aforesaid shall, if the proper officer so requires, be capable of being securely locked and sealed,
then this obligation shall be void but otherwise shall be and remain in full force and virtue.
Signed, sealed and delivered by the above bounden .............................................................. in the presence of ........................................................... of ..............................................
Approved:
	........................................................... for Commissioner-General

THE OFFICIAL IMPORT AND EXPORT LIST NOTICE

(Notice under regulation 173 of the Customs Regulations)

EAC
L.N. 15 of 1967
L.N. 48 of 1969

(i) [Omitted].

(ii) Exports–The cost of the goods to the purchaser abroad, including packing and all other relevant charges up to the time of the delivery of the goods on board the exporting ship or aircraft or to the place of exit from the Reciprocating States.

Where such goods are liable to a levy, cess or export tax, the amount of such levy, cess or export tax must be included.

(iii) Re-exports–The landed cost of the goods at the time of importation plus all other charges up to the time of the delivery of the goods on board the exporting aircraft or vessel or to the place of exit from the Reciprocating States.

(iv) Transfers– If the goods are in the original packages in which they were imported, the value declared at the place and time of importation in accordance with (i) above. If the goods are not in the original packages in which they were imported or are locally produced or manufactured, the selling price to the purchaser in Tanzania to which they are to be transferred.

(d) Countries of Origin of Imports

Imports are to be declared as originating in the case of–

Primary Products from the country in which the goods were grown or produced,

Manufactured Goods from the country in which the manufacturing process was substantially completed;

Where the country of origin cannot be determined the goods are to be shown as originating in the country from which they were consigned.

(e) Countries of Destination of Exports and Re-exports

The country of final destination so far as can be ascertained at the time of shipment is to be declared. The country of final destination should, where possible, be declared for goods exported or re-exported across the land frontiers, but when this cannot be ascertained, the country to which the goods are immediately exported or re-exported should be declared.

ABBREVIATIONS:

The unit of quantity "Quintal" appearing in this list relates to a unit of one hundred kilograms.

The term "n.e.s." appearing in the text means not elsewhere specified or included.

THE CUSTOMS (PREVENTIVE SERVICE) REGULATIONS

(Regulations under section 191)

EAHC/EACSO/EAC
L.N. 4 of 1954
L.N. 93 of 1957
L.N. 84 of 1961
L.N. 7 of 1963
L.N. 30 of 1963
L.N. 83 of 1970

PART I
PRELIMINARY PROVISIONS (regs 1-2)

1. Citation

These Regulations may be cited as the Customs (Preventive Service) Regulations.

2. Interpretation

In these Regulations, except the context otherwise requires–

"Authority" means the Tanzania Revenue Authority;

"member" means a member of the Service;

"Service" means the Customs Preventive Service.

PART II
ESTABLISHMENT AND DUTIES (regs 3-5)

3. Establishment of Service

There shall be established within the Customs a Service to be known as the Customs Preventive Service.

4. Administration and membership of the Service

(1) Subject to the directions of the Authority, the Commissioner-General shall be responsible for the control, discipline and management of the Service.

(2) The Service shall consist of such number of superior officers and subordinate officers as the Commissioner-General, subject to financial provision therefor, may direct.

(3) The superior officers shall consist, in order of seniority, of the following ranks–

(a) Preventive Superintendent;

(b) Chief Preventive Officer;

(d) Preventive Officer, Grade II;

(e) Sergeant Major.

(4) The subordinate officers shall consist, in order of seniority, of the following ranks–

(a) Sergeants;

(b) Corporals;

5. Duties and powers of members

(1) It shall be the general duty of every member of the Service to be employed in the prevention of smuggling and to enforce the provisions of the Customs laws; and in the performance of such general duty every member shall, by virtue of being employed in the service of the Customs have all the powers given to an officer by the Customs (Management and Tariff Act).

(2) It shall also be the duty of every member to obey every lawful order given to him by his senior officer and to perform in an efficient manner all such duties as fall within the scope of his rank.

PART III
APPOINTMENT AND GENERAL CONDITIONS OF SERVICE (regs 6-11)

6. Appointment of members

(1) First appointment to, and the promotion of members within, the Service shall be in accordance with the law relating to the appointment of officers and their terms and conditions of service in the Authority.

(2) Any person seeking appointment as a superior officer shall make application therefor in accordance with the law relating to the appointment of officers in the service of the Authority.

(3) Any person seeking appointment as a subordinate officer shall make application therefor in the form set out as Form 1 * in the Schedule hereto and in such manner as the Commissioner-General may direct; and any person who, in such application, knowingly makes any statement which is untrue in any material particular shall be guilty of an offence under these Regulations and liable to a fine not exceeding two hundred shillings.

(4) Every person shall, on his appointment as a member, make and subscribe before a magistrate, justice of the peace, or Commissioner for Oaths, a declaration in the form set out as Form 2 * in the Schedule.

7. General conditions of service

Subject to these Regulations, the general conditions of service of a member shall be those set out in the Service Regulations for officers in the service of the Community; and if there is any conflict between these Regulations and such Service Regulations the provisions of these Regulations shall prevail.

8. Salary

The salary scales for members shall be those determined by the Authority in accordance with the provisions of the Estimates of the General Fund services approved by the Parliament.

9. Uniforms

(1) Members shall wear such uniforms and at such times as the Commissioner-General may direct.

(2) The Commissioner-General shall cause to be issued to each member such number of uniforms and such equipment as he may direct.

10. Resignation

No member shall, without the approval of the Commissioner-General, resign from the Service except after giving to the Commissioner-General–

(a) in the case of a superior officer, three months' notice in writing to that effect;

(b) in the case of a subordinate officer, one month's notice in writing to that effect.

11. Discharge certificate

Where any member below the rank of Preventive Officer leaves the Service otherwise than on dismissal, the Commissioner-General shall, on request by such member, issue to him a discharge certificate in the form set out as Form 3 * in the Schedule.

PART IV
DISCIPLINE (reg 12)

12. Offences against discipline

Any member who–

(a) commits any act of insubordination;

(b) is insolent or disrespectful in any way to his senior officer;

(d) is absent from duty without lawful cause;

(e) while on duty uses any abusive or insulting language to, or quarrels with, any other member or any other person;

(f) commits any act of oppression towards a member inferior in rank;

(g) is late for, or fails to perform in a proper manner, any duty;

(h) is improperly dressed for, or misbehaves in any manner while on, duty;

(i) is under the influence of alcohol in any place and in a manner likely to bring disrepute on the Service;

(j) consumes any alcohol while on duty or enters any premises licensed for the sale of any alcohol while on duty save where such entry is in the course of and for the purpose of such duty;

(k) uses any unnecessary violence to, or ill-uses in any manner, any person in his custody;

(l) is negligent in any way in the performance of his duty;

(m) makes or signs in the course of his duty any false statement or any statement which he does not believe to be true;

(n) fails to give evidence before any court or inquiry in a proper manner;

(o) makes or joins in making any frivolous, vexatious or anonymous complaint;

(p) uses his position as a member for any improper purpose;

(q) lends or borrows money from any member or incurs any debt which is likely to embarrass him;

(r) pawns, sells, wilfully damages, negligently loses, or in any other way wilfully or negligently damages, loses, or disposes of any uniform or equipment issued to him or any property in his custody or possession in the course of his duty;

(s) communicates to any person any information which it was his duty not so to communicate;

(t) malingers or conceals or fails to report the fact that he is suffering from any venereal, contagious or infectious disease;

(u) gambles, or fails to report the fact that gambling is taking place, in his quarters;

(v) engages in trade, either by himself or with the assistance of any member of his family, in the neighbourhood of his station;

(w) fails to comply with or disobeys any rules or regulations relating to the Service or issued by the Commissioner-General;

(x) commits any act, or behaves in any manner, to the prejudice of good order and discipline,

shall be guilty of an offence against discipline and shall be dealt with and be liable to such punishment as is provided under the Tanzania Revenue Authority Service Commission and any regulations thereunder.

PART V
MISCELLANEOUS PROVISIONS (regs 13-14)

13. Duty to deliver uniform, etc., on ceasing to be a member

(1) Where any member dies or leaves the Service and at the time of such death or termination of service any uniform, equipment or property was in his custody or possession, it shall be the duty of such member, or, in the event of his death, of the person in whose possession such uniform, equipment, or property, may be, as soon as practicable to deliver it to the proper officer.

(2) If any uniform, equipment, or property to which paragraph (1) of this regulation refers is not delivered to the proper officer, the Commissioner-General shall give notice in writing to the person appearing to him to be in possession of such uniform, equipment, or property is not so delivered the Commissioner-General may, without prejudice to any other means of recovery, apply to a magistrate for an order empowering police officers, if necessary by force, to enter and search any building where such uniform, equipment or property is believed to be and to deliver such uniform, equipment or property if found, to the proper officer.

14. Amendment of Schedule

The Commissioner-General may, by notice in the Gazette, amend the Schedule.

SCHEDULE

(Regulation 6)

FORM C.P.S. 1
FORM OF APPLICATION FOR APPOINTMENT OF SUBORDINATE OFFICER

CUSTOMS PREVENTIVE SERVICE

I, .................................................................................................................., as applicant seeking appointment in the Customs Preventive Service, give my answers to the following questions–
1. What are your full names? ....................................................................................
2. What is your present age? ................................................................................... Give date of birth if known .................................................................................... (Birth Certificate to be produced if available)
3. Where were you born? .........................................................................................
4. Your nationality?..................................................................................................
5. Who is your next of kin? ...................................................................................... Give name, relationship, address and occupation ................................................... ....................................................................................................................................
6. What is your present occupation? .........................................................................
1 7. Have you ever been employed in Government Service in the Local Government or in the Armed Forces? ............................................................................................. If so, give particulars and reasons for leaving .......................................................... ..........................................................................................................................
8. Have you ever been in prison? ............................................................................... If so, why? ..........................................................................................................
9. Have you ever been convicted of any criminal offence? ............................................ If so, give particulars ............................................................................................
10. Have you ever suffered from any serious illness? .................................................... If so, give particulars ............................................................................................
11. Are you engaged in or connected with any commercial undertaking whatsoever? .......................................................................................................................... If so, give particulars ............................................................................................
12. Are you a judgment debtor? ................................................................................. Or are there any orders for debt outstanding against you ........................................ If so, give particulars ............................................................................................
13. Are you married .................................................................................................. If so, state number of wives and their names ..........................................................
I, .............................................................. hereby declare that the replies given by me to the above questions and recorded hereon are true. I understand that if any of my replies to these questions are subsequently proved to be false I am liable to be prosecuted for a criminal offence.
Signature of Applicant ..................................................................................................
Signature of Witness ....................................................................................................
Date ................................................ Place .................................................................
I certify that the above declarations have been made before me and signed in my presence and that applicant ......................... (name) understands the nature of the questions asked and that his replies have been correctly recorded hereon.
	................................... Proper Officer
Date ..................................................... Place .................................................................
MEDICAL CERTIFICATE
I hereby certify that I have examined ...............................................................................
1. His height is ........................ feet ......................... inches or .............................metres.
2. His unexpanded chest measurement is ..................................................................... cm.
3. His vision is: right eye ................................................................................................... left eye .....................................................................................................
4. His hearing is ...............................................................................................................
5. He has distinctive marks or scars as follows– .................................................................................................................................... .................................................................................................................................... .................................................................................................................................... He suffers from no deformities other than ......................................................................... and I find him physically and mentally fit or service with the Customs Preventive Service.
	.......................................................... Medical Officer
Date .................................................	Place .........................................................

FORM C.P.S. 2
DECLARATION ON OATH

CUSTOMS PREVENTIVE SERVICE

I, .............................................................................................................., do declare that I will be faithful to the Customs and excise Department and that I will obey all orders of the officers placed over me and subject myself to all laws relating to the service now in force or which may from time to time be in force and that I will not acquire, take or receive, any fee, perquisite, gratuity, or reward, whether pecuniary or of any sort or description whatever, either directly or indirectly, for any service, act, duty, matter or thing, done or performed, or to be done or performed, in the execution or discharge of any of the duties of my office or employment on any account whatsoever, other than my salary and what is, or what may be, allowed to me by law or by any special order of the Department.

Signature of member ...................................................................................................

Made, subscribed and declared at ........................... this ......................... day of ......................, 20........ before me, ...................................................

Commissioner for Oaths

FORM C.P.S. 3
CUSTOMS PREVENTIVE SERVICE DISCHARGE CERTIFICATE

(r. 11)

This is to certify that No. ............................... was discharged from the East African Customs Preventive Service on the ...................................................................................... ......................................................................................................................................... .........................................................................................................................................
RECORD OF SERVICE
(a) Date engaged ....................................................................................................
(b) Period of service ................................................................................................
(c) Rank on discharge .............................................................................................
(d) Reason for discharge .......................................................................................... .......................................................................................................................... ..........................................................................................................................
(e) Character .............................................................................................................
................................ 20........	..................................... Commissioner-General

FORM A
TRANSFER OF IMPORTED GOODS BETWEEN RECIPROCATING STATES

CUSTOMS DEPARTMENT


THE COMMISSIONER-GENERAL P.O. Box ...., DAR ES SALAAM.
TRANSFEROR'S DECLARATION
Notice is hereby given that the undermentioned imported goods are being transferred from or/my premises at .................. on ................. (date) to ................................... (place) in ....................... (country).
Date ................................ Signature of Transferor ................................................ Address ...........................................
Transferee	( Name ............................... ( Address ........................... ( ( .......................................	Carrier	( Name ............................... ( ( Address ........................... ( ( .......................................	FOR OFFICIAL USE ONLY Transfer Form No. ......... Date Stamp
Transferor's Export Licence No.: ................. dated .................... Issued at ............................ (when required)	......................................... Signature of Officer
Transferee's Import Licence No.: ................. dated .................... Issued at ............................ (when required)
Marks and Numbers	No. and type of Packages	Description of Goods	Stat. Code No.	Country of Origin	Net Quantity	No. and Date of import entry	Selling Price at Purchaser	Declared Value at time of importation	Amount of duty paid on importation
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)(a)	(9)(b)	(9)
............... ..............	............. .............	................ ................	....... .......	........... ...........	............ ............	............ ............	............... ..............	............... ...............	................ ................
INSTRUCTIONS
1. The Statistical Code No. (Column 4) is to be inserted in accordance with the Import and Export List.
2. Values: Where goods are transferred in the original packages in which they were imported– (a) Columns 7, 8;
(b) and 9, must be completed, and the value to be declared is the value at the time of importation.
3. Declarations may be made–
(i) by the actual transferor if an individual;
(ii) in the case of a firm by the owner, manager or a partner, or in the case of a company by a director, the secretary or any employee duly authorised in writing by one of the aforesaid persons.
4. This form may be obtained from any Customs House, and is to be used for imported goods only, other than goods removed to a bonded warehouse and goods in transit to a foreign destination, and empty containers being returned to suppliers.
5. The Forms A and B, after completion by the transferor, are to be dealt with as under:
(i) when the goods are transferred from a place where there is a Customs Officer: A and B Forms to be handed to the Customs Officer who, after numbering and passing, will retain the A Form and return the B Form for the transferor to hand over with the goods to the carrier;
(ii) when the goods are transferred from a place where there is no Customs Officer: the completed A Form is to be despatched directly to the Commissioner-General Dar es Salaam and the completed B Form must be handed to the carrier together with that goods being conveyed.
6. In no circumstances may a carrier convey goods subject to the East African Transfer Traffic Regulations without the B Form accompanying the goods.
NOTE. Declarants are advised in their own interests to read this Form carefully before signing their Declaration. Severe penalties exist under the Customs (Management Tariff) Act for making any Declaration or Certificate which is false or incorrect in any particular.

FORM B
TRANSFER OF IMPORTED GOODS BETWEEN RECIPROCATING STATES

CUSTOMS DEPARTMENT

THE COMMISSIONER-GENERAL P.O. Box DAR ES SALAAM
TRANSFEROR'S DECLARATION
Notice is hereby given that the undermentioned imported goods are being transferred from our/my premises at .......................................................................................................................... on ................................. (date) to ................................................... (place) in ..................................................... (country).
Date ................................ Signature of Transferor ....................... Address ................................................................... ...................................................................................................................................................................................
Transferee	(Name ( (Address	Carrier	( Name ( ( Address	FOR OFFICIAL USE ONLY Transfer Form No. Date Stamp
				Signature of Officer
Marks and Numbers	No. and Type of Packages	Description of Goods	Stats. Code No.	County of origin	Net Quantity
(1)	(2)	(3)	(4)	(5)	(6)
I/We hereby declare that the above particulars are true and correct, and that the form A has been completed and dealt with in the proper manner.
Date.........................	Transferor .....................................................
CARRIER'S DECLARATION
It is hereby certified that the goods, believed to be as set out above, are being conveyed from .......................... to ....................................... by road/rail/sea/air/post/inland waterway under Invoice/Pro. Note/Waybill/Bill of lading No./Consignment Note/Parcel No. .......................... Date ...................... Place ................................... Signature ...............................
TRANSFEREE'S DECLARATION It is hereby declared that the goods declared by the transfer have been received at ............... (place) on ................................. (date)
INSTRUCTIONS
1. Declarations may be made–
(i) by the actual declarant if an individual;
(ii) in the case of a firm by the owner, manager or a partner, or in the case of a Company, by a Director, the Secretary, or by an employee duly authorised in writing by one of the aforesaid persons.
2. This form may be obtained from any Customs House and is to be used for goods grown, produced or manufactured in Reciprocating States and which goods are liable to Transfer Tax.
3. The E and F Forms, after completion by the Transferor, are to be dealt with as under:
(i) when the goods are transferred from a place where there is Customs Officers E and F Forms, with the relative invoice(s) are to be handed to the Customs Officer who, after passing and numbering, will retain the E Form and invoice(s) and return the F Form for the transferor to hand over with the goods to the carrier;
(ii) when the goods are transferred from a place where there is no Customs Officer the completed E Form, supported by relative invoice(s) is to be despatched directly to the Commissioner-General Dar es Salaam relative F Form is completed by the transferor and must be handed over to the carrier together with the goods being conveyed.
4. In no circumstances may carriers goods subject to Transfer Traffic Regulations without the F Form accompany the goods.
5. The carrier is responsible for completing the Carrier's Declaration, and to obtain on the Form the Transferee's Declaration. The carrier is thereafter to return the F Form directly to the Commissioner-General Dar es Salaam.
NOTE. Declarants are advised in their own interest to read this form carefully before signing their Declaration. Severe penalties exist under the Customs (Management and Tariff) Act, for making any Declaration or Certificate which is false or incorrect in any particulars.

FORM C
TRANSFER OF GOODS GROWN, PRODUCED OR MANUFACTURED IN RECIPROCATING STATES LIABLE TO TRANSFER TAX ON IMPORTATION INTO TANZANIA

CUSTOMS DEPARTMENT

THE PROPER OFFICER, CUSTOMS DEPARTMENT ..................................................... (place)
Notice is hereby given of intention to pack the undermentioned goods at my/our premises at ......................... on ............ (date) ......................................... in ............ at ................... a.m./p.m. for transfer to ........................... (place) in Tanzania. I/We undertake not to remove the said goods from my/our premises until permission for removal has been received from the proper officer or until one whole working day after presentation of this notice has elapsed without my/our being notified by you that you desire to inspect the goods.
Date .......................... Signature ............................. (Transferor's) Address ....................................................................
Transferee	( Name ................... ( ( Address ............... ( ( ............................	Carrier	( Name ................... ( ( Address ................ ( ( .............................	FOR OFFICIAL USE ONLY Station and date of receipt ..................................................
Name of grower, producer or manufacturer (if not the transferor) ......................	Transfer Form No. .......................
Address ....................................................................................... Transferee's Import Licence No. .............. dated ............... issued at ...................... (place)	................................................ Signature of Proper Officer
Marks and Nos.	No. and Type of Packages	Description of Goods	Stats. Code No.	Net Quantity	Selling Price to Purchaser	Details of Imported Materials Used
Description	Quantity	Value
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Enumerate the following charges relative to Selling Price to Purchaser: 1. Value of packages and packing ......................... 2. Local haulage costs ......................................... 3. Freight to nearest place in country of destination (a) Method ................... (b) Route .................. (c) Rate .......................... 4. Insurance ...................................................... 5. Commission and other charges not already shown ................................... 6. Amount of any Customs and/or Excise Duty (incl. in the price when applicable) ............................	Amount in Shs. ............ ............ ............ ............ ............ ............ ............ ............ ............ ............ ............ ............ .............	State in incl. in s.p.p. ...................................... ...................................... ...................................... ...................................... ...................................... ...................................... ...................................... ...................................... ...................................... ...................................... ...................................... ...................................... ......................................	FOR OFFICE USE ONLY Examination at Transferor's Premises Date ........ Officer ............... TRANSFER TAX DETAILS Entry No. .......... Date ........ Passed at ..... Amount Sh. ...
DECLARATION TO BE MADE BY OR ON BEHALF OF THE TRANSFEROR
I, ................................ hereby declare that I am (i) the actual seller (ii) the .................... of ........................ who is/are the seller(s) of the goods specified in the attached .............................................. invoices and other documentary evidence dated ......................................................... and amounting in value to ............................... invoices and other documentary evidence dated .................................. and amounting in value to ...................... Shillings. AND I further declare (a) that the goods have been sold outright to ........................................ of .................................... who is the purchase for the total amount shown on the said invoice(s) and other documentary evidence above-mentioned and that no further payment, either direct or indirect has been or will be received by the sellers in respect of the goods with the exception of the following ................................; (b) that the invoices amount is exclusive of any Transfer Tax; (c) that I will comply with the provisions of the Traffic Regulations, and that the goods will be delivered to ............................................. (carrier) for carriage to the transferee; (d) that I will hand to the carrier the completed D Form appropriate to the goods being conveyed; (e) that the goods are of East African origin in accordance with Article II of the Treaty and (f) that the particulars shown in this form are true and correct.
Date ................................ Place ............................... Signature ........................................
1. Declaration may be made– (i) by the actual transferor if an individual; (ii) in the case of a firm, by the owner, manager or a partner, or in the case of a Company, by a Director, the Secretary or an employee duly authorised by one of the aforesaid persons. 2. This form may be obtained from any Custom House, and is to be used for goods (grown, produced or manufactured in Reciprocating States and which goods are liable to Transfer Tax. 3. The Forms are completed and after passing by the proper officer, will be dealt with as under– (i) original and Triplicate Form C and related invoices and documents will be retained by Customs; (ii) duplicate C Form returned to transferor for immediate transmission to transferee; (iii) form D returned to transfer to be handed over to the carrier and to accompany the goods. 4. In no circumstances may carrier transport goods subject to declaration on Form C and D unless the carrier is in possession of the D Form and which form must accompany the goods and be dealt with as required on the D Form. 5. The Statistical Code No. (column 4) and Net Quantity (column 5) are to be inserted in accordance with the Import and Export List. 6. The details required under column 7, 8 and 9 are to be in accordance with those shown on the Import Entry at the time of importation of the materials used in the manufacture. 7. In determining the freight element in the selling price to purchaser (item 3 in the panel of enumerated charges), the amount to be shown is that which represents the calculated freight to the first point in the receiving Partner State severed by the carrier on the route over which the goods are being conveyed. When goods are transferred by post, the total postage is to be shown.
NOTES
A. Declarants are advised in their own interests to read this form carefully before signing their Declaration. Severe penalties exist under the Customs (Management Tariff) Act, for making any Declaration or Certificate which is false or incorrect in any particular. B. Goods declared on this Form may be despatched only from a place where there is a Customs Officer stationed and only to a place where a Customs Officer is stationed.

FORM D
TRANSFER OF GOODS GROWN, PRODUCED OR MANUFACTURED IN THE RECIPROCATING STATES AND LIABLE TO TRANSFER TAX ON IMPORTATION INTO TANZANIA

CUSTOMS DEPARTMENT

TO THE PROPER OFFICER, CUSTOMS DEPARTMENT ............................................................................. (place)
Notice is hereby given of intention to pack the undermentioned goods at my/our premises at .................... on ........... (date) ........ in ......... at ................. a.m./p.m. for transfer to ................................. (place) in Tanzania. I/We undertake not to remove the said goods from my/our premises until permission for removal has been received from the proper officer or until one whole working day after presentation of this notice has elapsed without my/our being notified by you that you desire to inspect the goods.
Date .................................. Signature .............................................. Address .............................................................
Transferee	( Name ............. ( ( Address ......... Carrier ( ( .....................	( Name ........................... ( ( Address ........................ ( ( .....................................	FOR OFFICIAL USE ONLY Transfer No. ....... Date Stamp:
Name of grower, producer or manufacturer (if not the transferor)	.................................................. Signature of Proper Officer
Address .............................................................................. Transferee's Import Licence No. (when required) ............ dated ......... Issued at .......... (place)
Marks and Nos.	No. and Type of Packages	Description of Goods	Stats. Code No.	Net Quantity
(1)	(2)	(3)	(4)	(5)
CARRIER'S DECLARATION
It is hereby certified that the goods, believed to be as set out in the body of the form, are being conveyed from ............ (place) to .............. (place) via the prescribed route via ............ (place at frontier) under Invoice/Pro. Note/Way bill/Delivery Note/No....................... date ........... by road/rail/air/sea/inland waterway/parcel post. Vehicle particulars to be completed only in respect of carriage by road) Vehicle Reg. No. ......... Type ..................... Make .................. Commissioner-General's Licence No. ............... dated ............................. ............................................................... (place) ................................................... (date) Signature of Carrier ...............................................................
TRANSFEREE'S DECLARATION	FOR OFFICIAL USE ONLY Examination Account.
The above goods have been received at ................. (place) on ......................... (date) and the Transfer Tax has been paid per Transfer Tax Entry No. ..................... of .............. (date) ................. at .......................... (place) Date ................. Place ................... Signature of Transferee .................
INSTRUCTIONS
1. Declarations may be made– (i) by the actual declarant if an individual; (ii) in the case of a firm by the owner, manager or a partner, or in the case of a Company, by a Director, the Secretary, or by an employee duly authorised in writing by one of the aforesaid persons. 2. This form may be obtained from any Customs House and is to be used for goods grown, produced or manufactured in Reciprocating States and which goods are liable to Transfer Tax. 3. The forms, after completion and passing by the Proper Officer, will be dealt with as under: (i) original Form C and related invoices and documents will be retained by Customs; (ii) duplicate Form C and related invoices and documents will be retained by Customs; (iii) form D returned to transferor and to be handed over to the carrier, who will complete the Carrier's Declaration and arrange for the form to accompany the goods being transferred; (iv) the transferee, on completion of the declaration, is to despatch the D Form to the Custom House where the Transfer Tax has been paid. 4. In no circumstances may carriers transport goods subject to a declaration on form C and D unless the carrier is in possession of the D Form and which form must accompany the goods and be dealt with as required on the D Form.
NOTES
A. Declarants are advised in their own interests to read this form carefully before signing their Declaration. Severe penalties exist under the Customs (Management Tariff) Act for making any Declaration or Certificate which is false or incorrect in any particular.
B. Goods declared on this Form may be despatched only from a place where there is a Custom Officer stationed and only to a place where a Custom Officer is stationed.

FORM E
TRANSFER OF GOODS GROWN, PRODUCED OR MANUFACTURED IN RECIPROCATING STATES BUT NOT LIABLE TO TRANSFER TAX

CUSTOMS DEPARTMENT

THE COMMISSIONER-GENERAL P.O. Box DAR ES SALAAM.
TRANSFEROR'S DECLARATION
Notice is hereby given that the undermentioned goods are being transferred from my/our premises at ....... on ....... (date) to ......... in .............. Country).
Date ............................ Signature of transferor .............................. Address ..................................................................
Transferee	(Name .................... ( (Address ................. ( (.............................	Carrier	(Name ................... ( (Address ............... ( (............................	FOR OFFICIAL USE ONLY Transfer Form No. ............. Date Stamp
Name of grower, producer or manufacturer (if not the actual transferor) ................ ................................................... Address .................................................... Transferor's Export Licence No. (when required) .......... dated ........... Issued at .......... Transferor's Import Licence No. (when required) .......... dated ........... Issued at ..........	......................................... Signature of Proper Officer
Marks and Nos.	No. and Type of Packages	Description of Goods	Stats. Code No.	Net Quantity	Selling Price to Purchaser	Details of Imported Materials Used
Description	Quantity	Value
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
DECLARATION TO BE MADE BY OR ON BEHALF OF THE TRANSFEROR
I, .............................. hereby declare that I am (i) the actual seller; (ii) the ................ of .................... who is/are the seller(s) of the goods specified in the attached invoice(s) and other documentary evidence dated ............... and amounting in value to the total of Shs. ............... AND I further declare (a) that the goods have been sold outright to ............... of ............... who is/are the purchaser(s) for the total sum indicated above, and that no further payment, either direct or indirect, has been or will be received by the sellers in respect of the goods, with the exception of the following charges: ............................ (b) that I will comply with the provisions of the Traffic Regulations; (c) that the declared goods, together with the related F Form, will be delivered to ........ (carrier) for carriage to the transferee; (d) that the goods are of Reciprocating States origin in accordance with Article II of the Treaty and (e) that the particulars shown in this form are true and correct.
Place .......................................... Date .................................. Signature .............................................................
INSTRUCTIONS
1. Declarations may be made–
(i) by the actual transferor if an individual;
(ii) in the case of a firm, by the owner, manager or a partner, or in the case of a Company, by a Director, the Secretary or an employee duly authorised by one of the aforesaid persons.
2. This form may be obtained from any Custom House, and is to be used for goods (grown, produced or manufactured in Reciprocating States but NOT liable to Transfer Tax).
3. The Forms E and F, after completion by the transferor, are to be dealt with as under–
(i) when the goods are transferred from a place where there is a Customs Office E and F Forms, with the relative invoices, are to be handed to the Customs Officer, who, after passing and numbering, will retain the E Form and invoices and return the F Form for the transferor to hand over with the goods to the carrier;
(ii) when the goods are transferred from a place where there is no Customs Officer the completed E Form, supported by relative invoices, is to be despatched directly to the Commissioner-General Dar es Salaam and the completed F Forms must be handed over to the carrier together with the goods being conveyed.
4. In no circumstances may a carrier convey goods subject to Traffic Regulations without the F Form accompanying the goods.
5. The Statistical Code No.(column 4) and Net Quantity (column 5) are to be inserted in accordance with the Import and Export List.
6. The details required under columns 7, 8 and 8 are to be in accordance with those shown on the Import Entry at the time of importation of the materials used in the manufacture.
NOTE. Declarants are advised in their own interests to read this Form carefully before signing their Declaration. Severe penalties exist under the Customs (Management States) Act for making any Declaration or Certificate which is false or incorrect in any particular.

FORM F
TRANSFER OF GOODS GROWN, PRODUCED OR MANUFACTURED IN THE RECIPROCATING STATES AND LIABLE TO TRANSFER TAX ON IMPORTATION INTO TANZANIA

CUSTOMS DEPARTMENT

TO THE PROPER OFFICER, CUSTOMS DEPARTMENT ................................. (place)
THE COMMISSIONER-GENERAL P.O. Box DAR ES SALAAM
Notice is hereby given that the undermentioned goods are being transferred from my/our premises at ............. on ....................(date) to ............................in ....................... (country). Date ................. Signature.............................. Address ............................................................................................
Transferee	( Name ............................. ( ( Address ........................... Carrier ( (......................................	(Name .............................. ( (Address .......................... ( ( ......................................	FOR OFFICIAL USE ONLY Transfer No. ....................... Date Stamp:
Transferor's Export Licence No. (when required) .............. dated ......... Issued at .........	.............................................. Signature of Proper Officer
Transferee's Import Licence No. (when required) .............. dated ......... Issued at ......... Transferee's Import Licence No. (when required) .............. dated ......... Issued at .......... (place
Marks and Nos.	No. and Type of Packages	Description of Goods	Stats. Code No.	Net Quantity
(1)	(2)	(3)	(4)	(5)
TRANSFEROR'S DECLARATION
I/We hereby declare that the above particulars are true and correct, and that the form E will be completed and dealt with in the proper manner.
Date ..............................	...................................... Transferor

CARRIER'S DECLARATION

It is hereby certified that the goods, believed to be as set out above, are being conveyed from .......................... to ....................................... by road/rail/sea/air/post/inland waterway under Invoice/Pro. Note/Waybill/Bill of lading No./Consignment Note/Parcel No. ..........................

Date ...................... Place ................................... Signature ...............................

TRANSFEREE'S DECLARATION

It is hereby declared that the goods declared by the transfer have been received at ................................................. (place) on ....................................... (date)

INSTRUCTIONS

1. Declarations may be made–

(i) by the actual declarant if an individual;

(ii) in the case of a firm by the owner, manager or a partner, or in the case of a Company, by a Director, the Secretary, or by an employee duly authorised in writing by one of the aforesaid persons.

2. This form may be obtained from any Customs House and is to be used for goods grown, produced or manufactured in Reciprocating States and which goods are liable to Transfer Tax.

3. The E and F Forms, after completion by the transferor, are to be dealt with as under:

(i) when the goods are transferred from a place where there is Customs Officer E and F Forms, with the relative invoice(s) are to be handed to the Customs Officer who, after passing and numbering, will retain the E Form and invoice(s) and return the F Form for the transferor to hand over with the goods to the carrier;

(ii) when the goods are transferred from a place where there is no Customs Officer the completed E Form, supported by relative invoice(s) is to be despatched directly to the Commissioner-General Dar es Salaam relative F Form is completed by the transferor and must be handed over to the carrier together with the goods being conveyed.

4. In no circumstances may carriers goods subject to Transfer Traffic Regulations without the F Form accompany the goods.

5. The carrier is responsible for completing the Carrier's Declaration, and to obtain on the Form the Transferee's Declaration. The carrier is thereafter to return the F Form directly to the Commissioner-General Dar es Salaam.

NOTE. Declarants are advised in their own interest to read this form carefully before signing their Declaration. Severe penalties exist under the Customs (Management and Tariff) Act, for making any Declaration or Certificate which is false or incorrect in any particulars.

FORM G
EAST AFRICAN CUSTOMS AND EXCISE VEHICLE (TRANSFER TRAFFIC) LICENCE

Subject to the observance by the licensee of the provisions of the Customs laws and the conditions prescribed herein, a licence is hereby granted to ..................................................
................................................................. of ...................................................................
to use from the date hereof until the 31st day of December next ensuring the vehicle (Make) ....................... (Registered No.) .......................... for the conveyance of goods subject to the Traffic Regulations within the Reciprocating States.

CONDITIONS

1. This licence must be permanently affixed to the licensed vehicle in a prominent position where it is visible at all times.

2. The licensed vehicle, other than a passenger-carrying bus, shall be used exclusively for the carriage of goods, subject to the Traffic Regulations, and for no other purpose.

3. Where the licensed vehicle is a passenger-carrying bus, the goods shall be carried under adequate conditions as to security and segregation from goods exempted under Traffic Regulations of the respective Reciprocating States.

4. The licensed vehicle shall travel between the Partner States only upon those routes appointed in accordance with section 9 of the Customs (Management and Tariff) Act.

5. The vehicle shall be distinguished by the following inscription in yellow painted letters, not less than 31 cm. high, on both sides of the vehicle–

TRANSFER TRAFFIC

6. (Any other special conditions)
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................

for: Commissioner-General

Fee Paid:
P.C.C. Receipt No.: ......................................... dated ...................... at .............................

THE PETROLEUM MARKING REGULATIONS

[1st January, 2001]

G.Ns. Nos.
45 of 2001
255 of 2002

1. Citation

These Regulations may be cited as the Petroleum Marking Regulations.

2. Application

The provisions of these regulations shall apply throughout Tanzania Mainland and Zanzibar.

3. Interpretation

In these Regulations unless the context requires otherwise–

"approved marker" means the chemical substance recognized by an anti>body and approved by the Tanzania Revenue Authority to be used by >the marking company to mark petroleum;>

authorized officer" means any of the marking company officers designated as such;

"dealer" means Oil Marketing Companies, petroleum stations or any other >person who engages himself in the business of selling petroleum;

"duty and tax free petroleum" means petroleum products which are consumed by tax and duty exempted persons;

"export petroleum product" means diesel, petrol and kerosene imported and entered for transit to foreign countries;

"marking company" means the company contracting with Tanzania Revenue Authority to provide petroleum marking services;

"marking terminals" means the nominated sites designated for marking petroleum;

"Minister" means the Minister responsible for finance;

"petroleum for domestic use" means diesel, petrol and kerosene which is taxed and excludes petroleum sold to duty and tax exempted persons or organizations and transit petroleum.

4. Marking of petroleum

(1) All petroleum for domestic use and for export together with duty and tax free petroleum shall be marked.

(2) The marking company shall mark all petroleum for domestic use and for export together with duty and tax free petroleum with the approved markers.

(3) Marking of petroleum shall be done at all marking terminals and other nominated sites.

(4) Dealers shall ensure that all petroleum for domestic use and for export together with duty and tax free petroleum leaving their terminals is marked by the marking company and that the marking company is advised of petroleum movements.

5. Tests and examinations

(1) An authorized officer may take samples of petroleum from retail petrol stations, non retail consumers and other points selected (at random throughout Tanzania), by the authorized officer and may carry out tests and examination to determine the level of the markers in the petroleum samples.

(2) The samples required under subsection (1) shall be supplied by the dealer to the authorized officer free of charge.

(3) The result of any test or examination done under these Regulations shall be available to the Tanzania Revenue Authority and the concerned dealer.

6. Fees

(1) The dealer shall pay the Tanzania Revenue Authority a mar>king fee of USD 1.2 per cubic metre of petroleum marked or its equivalent in Tanzania Shillings which shall be collected along with the relevant duties and taxes.>

(2) The Minister may revise the fees prescribed under subsection (1).

(3) Any dealer who contravenes subregulation (1) shall be guilty of an offence and on conviction shall be liable to a fine not exceeding two million shillings.

7. Diluted and adulterated petroleum

Where a test or examination of the sample taken under section 5 of >these Regulations vindicates–>

(a) a dilution of the marker or overmarking of the petroleum products; or

(b) a product of a different type or grade specification has been added to the petroleum, then the provisions of the East African Customs and Transfer Tax Management Act, * relating to the offence shall apply.

8. Unmarked petroleum

(1) Where an importer of petroleum, dealer or any other person, is found in possession of petroleum whose marker is significantly diluted, or which is overmarked and/or contains a different type of marker, or grade specification added to it, then the petroleum shall be deemed to be uncustomed and shall be dealt with in accordance with the East African Customs and Transfer Management Act> *.>

(2) For avoidance of doubt, in addition to penalties provided under the East African Customs and Transfer Management Act *–

(a) where any dealer violates the provisions of these Regulations then the petroleum concerned shall be liable to forfeiture;

(b) the movable container in which such petroleum are contained shall also be liable to forfeiture;

(c) the petroleum station shall be put out of service until such time as >the dealer thereof remedies the situation to the satisfaction of the >Tanzania Revenue Authority;

(d) any person who contravenes the provisions of subregulation (1) hereto, shall be guilty of an offence and on conviction shall be liable to a fine not exceeding three times the value of the petroleum in question or to a term of imprisonment not exceeding two years or to both such fine and imprisonment.

THE CUSTOMS (EXPORTS) REGULATIONS

G.Ns. Nos.
260 of 2001
15 of 2002

1. Citation

These Regulations may be cited as the Customs (Exports) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires–

"country of importation" means the country to which goods are being exported to;

"false information" means material if disclosure of the true information would mean or would have meant that the article is or was ineligible for preferential treatment under the Trade and Development Act, 2000;

"textiles and apparel" means textiles and apparel products of cotton, wool, silk, man-made fibre and vegetable fibre other than cotton;

"Trade and Development Act of 2000" means Title 1 of the Trade and Development >Act, 2000 enacted by the Congress of the United States of America;

"transhipment" means or occurs when preferential treatment for a textile article has been claimed under the Trade and Development Act, 2000 on the basis of material false information concerning the country of origin, manufacture, processing, or assembly of the article or any of its components;

"visa" means a stamp by the Government of the United Republic of Tanzania in respect of any goods for export originating from Tanzania which–

(a) authorizes the shipment of the goods;

(b) bears a description of the goods; and

3. Rules of >origin>

(1) Goods shall be deemed to originate from Tanzania if they are wholly obtained from Tanzania or have undergone a substantial transformation in Tanzania.

(2) Goods shall be deemed to be wholly obtained in Tanzania if they are–

(a) harvested;

(b) gathered;

(d) mined;

(e) fished;

(f) reared;

(g) hatched;

(h) hunted; or

(i) captured,

in Tanzania.

(3) Goods shall be deemed to have undergone substantial transformation in Tanzania if they have undergone a process of manufacturing in Tanzania–

(a) which has transformed the constituent material in form, value, description, use, name or appearance; or

(b) which has led to a change in the tariff heading; or

(c) which has transformed the value of such goods to the extent that the constituent material not originating from Tanzania is worth not more than sixty-five percent of the ex-factory price of the finished goods; or

(d) using materials originating in Tanzania or originating from >any country with which Tanzania has a preferential trade agree>ment; or>

(e) using materials comprising of textiles and apparel articles claiming preferential tariff treatment under section 112 of the Trade and Development Act, 2000.

4. Processes conferring origin

The following processes shall not be deemed as conferring origin to any goods, namely–

(a) packing, unpacking, bottling, placing, placing in flasks, bags, cases or boxes and all other simple packing operations or separation of materials;

(b)> (i) simple mixing of ingredients;

(ii) simple assembly of components and parts to constitute a complete part; or

(iii) combination of (i) and (ii);

(d) bending and cutting;

(e) drying, enzyme washing, acid washing, roasting; or

(f) dyeing, bleaching, polishing or screen-printing.

5. Deemed origin in Tanzania

(1) A mixture shall be deemed as originating in Tanzania if the constituent materials which give the mixture its essential character originate in Tanzania.

(2) In determining the origin of goods assembled in Tanzania the parts thereof shall be deemed to originate in Tanzania if they have been manufactured in Tanzania.

6. Application of >Rules of >origin>

Notwithstanding the foregoing, for purposes of determining the >origin of goods eligible for benefits under any Preferential Trade Agreement, the Rules of Origin of the country of importation will apply with respect to the apparel products that the African Growth and Opportunity Act 2000 (AGOA) covers.>

7. Manufac>turing >costs>

In determining the ex-factory price of any goods, the following costs shall not be deemed to be costs of manufacturing–

(a) marketing and advertising costs;

(b) the costs of financing the inventory;

(d) packing costs; or

(e) any other cost which does not contribute to a change in the goods.

8. Requirement for visa

(1) Any person who exports any textile or apparel product under the Trade and Development Act of 2000 to the United States shall apply for a visa in accordance with subregulation (2).

(2) An application for a visa shall be in the form specified in the First Schedule and shall be accompanied by the certificates of origin and supported by the shipping documents in respect of the goods.

(3) The certificate of origin shall be in the appropriate form as specified in the Third Schedule.

(4) On verification of documents submitted under subregulation (2) the customs shall issue the visa on the original invoice.

(5) A visa shall be in the form set out in the Second Schedule and shall be–

(a) of such grouping as may from time to time be specified by the Minister by notice published in the Gazette;

(b) accompanied by a certificate of exportation at the port of exit; and

9. Investigations

(1) An authorized officer may enter the premises of any enterprise involved in the production or exportation of textiles and apparel covered by these Regulations, to–

(a) investigate allegations of transhipment; and

(b) ensure that these Regulations are being complied with.

(2) An authorized officer may be accompanied by U.S. Customs Service officials.

(3) No person involved in the production or exportation of textiles and apparel covered by these Regulations shall refuse access to either the authorized officer or U.S. Customs Service Officials.

10. Exporter to be furnished with >results of >verification and advance ruling>

(1) An exporter or producer of goods may request the Commissioner for a verification and advance ruling in respect of the goods.

(2) Any person requesting for an advance ruling shall provide the Commissioner with all information that the Commissioner may require for determination of the origin of the goods.

(3) The Commissioner shall, after obtaining all necessary information under subregulation (2), issue ruling and shall provide to the person requesting for the ruling a full explanation of the reasons for that ruling.

11. Revocation of advance ruling

The Commissioner may revoke an advance ruling–

(a) if the ruling is based on an error–

(i) of fact; or

(ii) in the tariff classification of the goods or materials which are the subject of the ruling;

(iii) in the application of a value content requirement; or

(b) if the ruling is at variance with the Trade and Development Act of 2000; or

12. Appeal

A person against whom an unfavourable ruling has been given may appeal–

(a) to the Commissioner for review of the decision; or

(b) to any competent court of law.

13. Offences

(1) Any person who–

(a) engages in transhipment;

(b) submits, in connection with the application for a visa, a document or information that is false, incorrect, incomplete, or >misleading in any material way or which is not a genuine document;

(d) forges or in any way alters or tampers with any visa or causes any visa to be forged, altered, or tampered with;

(e) refuses access to facilities involved in the production or exportation of textiles or apparel to an authorized officer or U.S. Customs services officials;

(f) fails or neglects to maintain appropriate documents and records in accordance with these regulations; or

(g)> >otherwise contravenes or fails to comply with these regulations,>

commits an offence.

(2) Any person who commits an offence under subsection (1) upon conviction is liable to a fine not exceeding fifty million shillings or three times the value of the goods involved whichever is greater and or imprisonment for a period of not exceeding three years, or both.

(3) >The Commissioner may in addition to any penalty imposed >under subregulation (2) order that the person who committed the >offence be not allowed to export goods under any preferential trade agree>ment.>

(4) Any goods the subject of an offence under subregulation (1) shall be liable to forfeiture.

14. Registration and notification

Any person who intends to produce textiles and apparel covered by these Regulations shall register with the Commissioner before commencing production of these products and shall notify the Commissioner when production of these products ceases.

15. Records

(1) Producers and exporters shall retain appropriate records for at least five years.

(2) For producers appropriate production records shall include records relating to–

(a) materials used in the production;

(b) the place of production;

(d) the number of workers employed in the production.

FIRST SCHEDULE
APPLICATION FOR VISA

UNITED REPUBLIC OF TANZANIA

TO: THE COMMISSIONER OF CUSTOMS AND EXCISE

Name of Exporter .............................................................................................................

PIN No. ............................................... >VAT REG. No. .....................................................

PHYSICAL ADDRESS ...............................................................................................
...............................................................................................

POSTAL ADDRESS: ........................................................................................................
TEL. ....................................> >E-MAIL ....................................

Reasons for which Visa is required >....................................................................................>

Country of Importation: .....................................................................................................

Name and Address of Importer at Country of Importation .....................................................
.......................................................................................................................................>

Product Description .........................................................................................................

Quantity to be exported ..................................................... >Value ....................................

B/L No. ..........................................................................................................................>

Ship/Vessel and Voyage No. ............................................................................................>

Invoice No. ......................................................................................................................>

Date of Exportation: .........................................................................................................>

Name of Manufacturer (if different from exporter) .................................................................>

Name and Address of source of raw material .....................................................................
......................................................................................................................................>

Quantity of raw material ...................................................................................................>

Value of raw material .......................................................................................................>

(Documents to be attached to this application–

1. Customs Export Entries.

2. Invoice (original).

3. Bill of Lading.

4. Certificate of origin.

5. Others.)

Verified and found

Correct and Approved for

Issuance of Visa

_______________________
Proper Officer

Visa issued >............................................> Date >..............................................>

SECOND SCHEDULE
VISA>

NOTES>

1. The Visa shall be circular, in blue ink.

2. One stamp only shall appear on the front of the original invoice.

3. The Visa Number shall be in a standard nine character format as follows–

- First character represents the Visa Grouping;

- Second and third characters represent Tanzania's ISO code.

- Fourth through ninth characters represent the Visa Serial number.

THIRD SCHEDULE
AFRICAN GROWTH AND OPPORTUNITY ACT – TEXTILE CERTIFICATE OF ORIGIN

1. Exporter Name & Address	2. Producer Name & Address
3. Importer Name & Address	6. US/ African Fabric Producer Name & Address
4. Description of Article	5. Preference group	7. U.S/African Yarn Producer Name & Address
		8. U.S Thread Producer Name & Address
		9. Name of handloomed, handmade or folklore Article
10. Name of Preference Group
11. Fabric or Yarn

Preference Group

A. Apparel assembled from U.S.-formed and cut fabric from U.S. yarn (19 CFR 10.213(A)(1)]

B.> >Apparel assembled and further processed from U.S.-formed and cut fabric from U.S. yarn [19CFR 10.2113(A) (2)]>

C.> >Apparel cut and assembled from U.S. fabric from U.S. yarn and thread [19 CFR 10213(A)(3)]>

D.> >Apparel assembled from regional fabric from yarn originating from U.S. or one or more beneficiary countries. [19 CFR 100.213(a) (4)]>

E. >Apparel assembled in one or more lesser developed beneficiary countries. [19CFR 10.213(a)(5)]>

F.> >Sweaters knitted to shape in chief weight cashmere [19 CFR 10.213(a) (6)]>

G.> Sweaters knitted to shape with 50 percent or more by weight of fine wool. [19 CFR >10.213(A) (7)]>

H. Apparel cut and assembled in one or more beneficiary countries from fabrics or yarn not formed in the United States or beneficiary country as identified in NAFTA or as designated not available in commercial quantities in the United States. [19 CFR 10.213(a) (8) or (a)(9)]

I. Handloomed, handmade or folklore articles. [9 CFR 10.213(a)(10)]

I certify that the information on this document is complete and accurate and I assume the responsibility for proving such representations. I understand that I am liable for any false statements or material omissions made on or in connection with this document.

I agree to maintain and present, upon request, documentation necessary to support this certificate.

12. Authorized Signature		13. Company
14. Name (Print or Type)		15. Title
16a. Date (DD/MM/YY)	16b. Blanket Period	17. Telephone Number
	From:>	To:>	18. Facsimile Number

1. Pursuant to an agreement regarding trade between the Government of the United Republic of Tanzania and the Government of United States of America, Customs is expected to:

(i) Combat illegal transhipment in textiles and apparel;

(ii) exchange information between US Customs and Tanzania Customs on trade in >textiles and apparel;

(iii) keep proper records and intelligence information on trade in textiles and apparel.

2. The Commissioner's Office shall keep record of all textiles and apparel exported from the country and avail the information to interested importing countries. In respect of textiles and apparel exported to the United States of America, the Commissioner shall forward to the U.S. Customs Services a return in the following format:

TABLE A

CRITICAL ELEMENTS	NON-CRITICAL ELEMENTS
Manufac- ture	Visa No.	Date of Issuance	G>roup- ing>	Value	Quan- tity	US Con- sign- ee	HTS	Port of Lading	Port of Desti- nation	Gross Weight	Mode of Trans- port>

3. Officers-in-charge of Long Rooms, shall forward a return of export entries lodged and processed in the Long Rooms in respect of textiles and apparel. The return shall show quantities exported, value, description of goods, HS Code and country of exportation and name of importer and exporter. The long room shall also keep a record of textiles and apparel imported in to the country. This return shall contain the same details as the return for exports.

Both returns should be presented in the following format:

TABLE B

Importer	Exporter	Entry No.	Goods Description	HS Code	Quantity	Value

4. Officers-in-charge of Export shall forward to the Commissioner returns in the following format:

TABLE C

Station	Goods imported during the Month	HS Code	Quantity	Address of importation	Entry No.>

TABLE D

Station	Goods manufac- tured	HS Code	Quantity	Goods Exported	Visa No.	Entry No.	Quantity >Exported	Value	Address of Exporta- tion

5. These returns should be received not later than 10th day of each month and shall be supported by relevant entries.

6. Officers at Ports of Exit shall file monthly returns of textiles and apparel actually imported and exported. The return shall be in the form of Table B and shall be supported by relevant entries.

7. The Export Promotion Unit at Customs Headquarters shall–

(a) Keep a record of all raw materials imported for manufacture of textiles and apparel.

(b) Conduct factory inspections.

(d) Study applications for Visas and recommend to the officer-in-charge of issuance of Visas to endorse the visa on the face of the commercial invoice.

(e) Record details of the exportation on a Central Visa Register.

8. Customs Regional Revenue Officers are enjoined to personally ensure that these instructions are complied with.

9. The following procedure shall be followed while issuing a Visa:

(a)> >Exporters shall submit an application form in triplicate to the Commissioner for Customs and Excise.>

(b)> >All applications shall be supported by–>

(i) Export Entries;

(ii) Invoices; and

(iii) Shipping documents.

>(c) Until instructions are issued otherwise, all Visas shall be issued at the >Export Promotion Unit at Customs Headquarters.

10. The following guidelines should be observed while identifying which Visa grouping is applicable.

(a)> >Grouping 1 >refers to apparel articles:

(i) Assembled in one or more beneficiary sub-Saharan countries.

(ii) Fabric wholly formed and cut in the USA.

(iii) Yarn wholly formed in USA.

(b)> >Grouping 2 refers to apparel articles:>

(iv) Assembled in one or more beneficiary sub-Saharan African countries.

(v) Fabric wholly formed and cut in USA.

(vi) Apparel articles which would have qualified for classification in HS 980200.80 except that they were embroidered, stone, enzyme, or acid >washed, perm-pressed or oven baked, bleached, garment dyed, or >screen-printed or subjected to similar processes.>

(c)> >Grouping 3 refers to apparel articles, which are:>

(vii) Fabric cut in one or more beneficiary sub-Saharan African countries.

(viii) Fabric wholly formed in USA.

(ix) Garment assembled in one or more beneficiary sub-Saharan African Countries (SAC) using thread formed in USA.

(d)> >Grouping 4 refers to apparel articles, which are:>

(x) Wholly assembled in one or more beneficiary SAC.

(xi) Fabric wholly formed in one or more SAC.

(xii) Fabric formed using yarn originating either in USA or one or more SAC.

(e)> >Grouping 5 refers to apparel articles, which are:>

(xiii) Wholly assembled in one or more lesser developed SAC.

(xiv) Having no fabric restriction.

(f)> >Grouping 6 refers to wool sweaters, which are:>

(xv) Having chief weight cashmere wool.

(xvi) Knit-to-shape in one or more SAC.

(xvii) Classifiable under HS 6110.10.

(g)> >Grouping 7 refers to wool sweaters, which are:>

(xviii) Of fibre content 50% or more by weight merino wool.

(xix) Of merino wool whose fibre measures 18.5 microns or finer diameter.

(xx) Knitted to shape in one or more SAC.

(h) Grouping 8 refers to apparel articles:

(xxi) Wholly assembled in one or more SAC from fabric that is not formed in the USA provided that the fabric or yarn is not available in commercial quantities in USA and or any SAC.

(i) Grouping 9 refers to handmade, handloomed, or folklore goods.

11. The following general guidelines shall be used when determining origin of most textile goods, special rules not listed below may apply in the case of certain fabrics, towels, shawls, scarves, veils, handkerchiefs and made up textiles products.

(a)> >Wholly obtained or produced textile apparel is wholly obtained in a country when the apparel is completely produced or manufactured in that country.>

(b)> >For most other textile products, the country of origin is the country in which the product is wholly assembled.>

(c)> >If a fabric or apparel has been produced in more than one country, the country of origin is the country in which the most important manufacturing process occurs. If the most important assembly or manufacturing process cannot be determined, the country of origin is the last country in which an important assembly or manufacturing operation has occurred.> {/mprestriction}

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