Non-Tariff Barriers

Non-Tariff Measure

NTM classification

P9: Export measures n.e.s. 

Date when the measure came into force

03 March 2008 

Publication where the measure is specified

EAST AFRICAN COMMUNITY CUSTOMS MANAGEMENT (DUTY REMISSION) REGULATIONS, 2008 

Regulation where the measure is specified

East African Community Customs Management (Duty Remission) Regulations, 2008. 

Country/Region applying the measure

Tanzania 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

7. (1) A manufacturer of goods for export shall -
(a) pay duty on any imported goods that are not used in the manufacture of goods for export or where the goods so manufactured are not exported;
(b) submit returns quarterly, to the Commissioner giving relevant information as the Commissioner may require.
(2) A manufacturer of goods for home use shall-
(a) pay duty on any imported goods that are not used in the manufacture of goods for which such goods were approved;
(b) submit returns quarterly, to the Commissioner giving relevant information as the Commissioner may require.
(3) Where a manufacturer is liable to pay duty under sub regulation (1)
(a) sub regulation 2(a), the manufacturer shall, in addition to paying the
duty applicable, be liable to pay a penalty of ten percent of the dutiable value.
(4) A person who fails to submit returns as required under this regulation
commits an offence and shall be liable on conviction to a fine of two thousand dollars.
8.(1) Imported goods to which these Regulations apply shall be entered
using Form C 17.
(2) A manufacturer of goods imported for use in the manufacture of goods for export under these regulations shall execute a bond in accordance with sections 106 and 107 of the Act using Form CBR 1.
(3) A bond executed under sub regulation (2) shall cover the entire quantity approved and published in the Gazette by the Council.
9.A security bond shall be cancelled upon –
(a) proof of exportation of the manufactured goods;
(b) payment of duty and the penalty under regulation 7;
(c) proof of transfer of goods under regulation 11;
(d) proof of destruction of the goods. .
10.Where a by-product, scrap or waste of commercial value results from a process of manufacture or production utilizing goods subject to duty remission, duty shall be payable on the prevailing value of the by- product, scrap or waste in accordance with the Act,unless the by-product, scrap or waste is exported
or destroyed under the supervision of the proper officer.
11.(1) Manufactured goods resulting from approved imported goods under these Regulations may be transferred to another manufacturer, with the approval of the Commissioner, to another manufacturer for use in the manufacture of goods for export.
(2) The transfer of goods under sub regulation (1) shall-
(a) be in Form R 2;
(b) be secured by a bond executed using Form CBR 2by the recipient of the transferred goods and shall be in such amount as may be determined by the Commissioner.
12.The Commissioner may authorize re-exportation of goods on which
duty remission is granted under these Regulations.
13.A manufacturer shall maintain separate books and records relating
to-
(a) locally sourced goods;
(b) goods imported by the manufacturer;
(c) goods received by a manufacturer by way of transfer under regulation 11.
14.A proper officer may inspect and verify books and records, production facilities of a manufacturer and examine any goods or materials within the production facility or any storage place relating thereto.
15.The ouncil may for reasons to be communicated to the applicant revoke a grant of duty remission. 

Reference of the measure

Section 7-15 

Measure also domestic

No 

Products affected by the measure.

Description

Imports for manufacturer of exports 

Countries/Regions affected by the measure.

Description

East African Community member states ( Tanzania. Kenya, Uganda, Burundi and Rwanda