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.