Advance Ruling is a written decision concerning the customs treatment of goods given by the Tanzania Revenue Authority’s Customs and Border Control department to an applicant prior to importation of goods.
Application for advance ruling should be made, in writing, to the Commissioner of Customs. The Customs Department will issue an Advance Ruling within (30) days upon receipt of all the requisite information, and the ruling is valid for a period of twelve (12) months from the date of issuance. Application for the ruling should be made prior to importation of the goods.
Application for advance ruling can be made by an importer, exporter, producer, manufacturer or any person with a justifiable cause or their representative may make an application. An applicant can apply for a ruling in respect of:-
- Tariff Classification
- Determination of the origin of the goods
- Determination of the appropriate valuation methodology or criteria and the application thereof, to be used for determining the customs value under a particular set of facts.
Benefit: Results in reduced processing time at port of entry and allows for better financial planning in assessing tax liability.
Required documentation during application:
- Written application
- Valid Business License (if necessary)
- Details (name, address, TIN, email address, phone number etc.) of applicant
- Detailed product information such as brand, name, function, use, composition, country of origin, catalogue, demo video, samples, model and model specifications, name of the manufacturer, certificate of analysis/conformity, material safety data sheet, date of expiry, type of packaging, permission to import restricted items if applicable, sales contract.
- The name(s), addresses, email addresses and other identifying information of all interested parties (if known) and the manufacturer ID code (if known)
- The name(s) of the port(s) in which the merchandise will be entered (if known)
- Timeline for importation/exportation
- Suggested classification/country of origin/Valuation methodology
- Any relevant ruling already issued/available
- Whether the applicant is aware of the existence of an advance ruling for identical or similar goods or materials
- Disclosure of already pending matters in the applicant's case relating to the goods in question before any governmental agency, appellate tribunal or court
- What aspects of the information provided should be subject to confidentiality