NOTE

Dutiable value:

➢   In relation to use of mobile phone: Amount payable for any electronic communication in relation to the use phone of a mobile phone, fixed or a wireless

➢   In relation to Pre-paid electronic communication:  Face value of the voucher at a sale

➢   In relation to Pay to view television service: The amount payable for the service supplied

➢   In relation to Financial service:  amount of charges/fees

Items charged under specific rates include:
Wine, spirits, beer, soft drinks, mineral water,  fruit juices, Recorded DVD,VCD,CD and audio tapes, cigarettes, tobacco,  petroleum products and Natural gas.

Items charged under ad-valorem rates include:
Money transfer services, electronic communication services, pay to view television services, imported furniture, motor vehicles, plastic bags, specified aircrafts, firearms, specified cases, cosmetics and medicaments.

Ad-valorem rates are: 0%, 5%, 10%, 17%, 15%, 20%, 25% ,30% and 50%.

Liability to pay excise duty.

Excise duty shall become due and payable in respect of:

(a) any scheduled article imported, by the importer thereof at the time immediately before the article ceases to be subject to customs control or at such other time as may be directed by the Minister in the Gazette,

(b) any scheduled article manufactured in the United Republic of Tanzania, by the manufacturer:

(i) upon sale of the article by him, or

(ii) upon the article ceasing to be subject to customs control, or

(iii) upon removal of the article from the premises where it manufactured, whichever first occurs.

(c) any scheduled article manufactured or imported by any person free of duty and which is subsequently sold to any other person, by the purchaser at the time of the sale of the article by him;

(d) any electronic communication service supplied by electronic communication service provider at the time when such mobile, fixed or wireless phone is in use or when payment is received for the service whichever time shall be the earliest.

(e) any pay-to-view satellite television service provider when the service is supplied.