Tanzania, like
other EAC partners, uses HS Codes for classifications of commodities for
customs purposes. The Harmonised commodity description and coding system, is a multi-purpose international product
nomenclature developed by the World Customs Organisation (WCO). Tanzania’s
rules of classification are based on the East African Community (EAC) Common External Tariff.
The determination
of value of imported goods liable to ad
valorem import duty is outlined in the Fourth Schedule of the East African Community (EAC) Customs Management Act.
Traders are able apply to advance rulings on the valuation of the goods to be
traded prior to an import or export. In this
case, an advance ruling is an official written decision by Customs providing
the applicant with an assessment of the treatment that will be applied for the
determination of the customs value of the specific good, prior to trade
transaction. The advance ruling remains valid for a specified period. The
step-by-step procedure for applying for an advance ruling on valuation can be
viewed on the Tanzania Trade Portal, for more information click here
The valuation of
goods is a customs procedure applied to determine the customs value of imported
goods. The assessed value will determine the duty to be paid on the imported
goods. The East African Community (EAC) Customs Management Act, Section 122 and the
Fourth Schedule of the Act lay down the procedures of determination of the
customs value of imported goods liable to ad valorem import duty.
