Non-Tariff Barriers

Non-Tariff Measure

NTM classification

P69: Export technical measures, n.e.s. 

Date when the measure came into force

01 July 2010 

Publication where the measure is specified

East African Community Customs Management Act, 2004,Regulations, 2010 

Regulation where the measure is specified

The East African Community Customs ManagementRegulations, 2010 

Country/Region applying the measure

Tanzania 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

139 (1) A person who intends to claim duty drawback shall register with the Commissioner and shall provide particulars and supporting documents as the Commissioner may require.
(2)An exporter or his or her agent shall fill the rate of yield where applicable in the notification Form C 30, which may be used to determine the duty drawback co-efficient.
(3)The claim for duty-drawback shall be in Form C. 31and shall be accompanied by -
(a)an original copy of the commercial invoice;
(b)the packing list;
(c)a signed claim form bearing the printed personal names of the authorized offices of the exporter or agent; and
(d)any other documents the Commissioner may require.
(4)Duty drawback shall not be granted on tax exempt materials used in the production of exports.
140. Duty drawback shall be payable according to the actual quantity of goods exported, or shipped for use as stores, or used as prescribed as the case may be.
141. Duty draw back shall be granted under the following conditions -
(a)that the goods are not prohibited by any law from being exported or put on board any aircraft or vessel for use as stores; and
(b)that the goods have been entered and the relative invoice deposited with the proper officer. When duty drawback is not allowed.
142. Duty drawback shall not be allowed on any goods –
(a) unless such goods were exported unused in the original packages in which they were imported, or unless the contents were unpacked and repacked in other packages by authority and under supervision of a proper officer
(b) unless the proper officer is satisfied that the particulars of goods are identical with the particulars contained in the entries, invoices and other documents relating to the goods;
(c) which were damaged or spoilt before exportation
(d) unless such goods were produced to the proper officer for examination at the approved place of examination prior to exportation and also, where required, on board the aircraft or vessel on which they are to be exported, or used as stores;
(e) unless the goods are exported or shipped for use as stores, within twelve months from the date of the payment of duty;
(f) unless the proper officer certifies on the export entry that the goods have been exported or shipped for use as stores; or
(g) unless the person claiming drawback on the goods entered for exportation produces, if required, within the time allowed by the proper officer, a certificate in respect of the landing of such goods from the competent authority at the port or place of discharge 

Reference of the measure

Part IX Sections 139-142 

Measure also domestic

No 

Products affected by the measure.

Description

exports 

Countries/Regions affected by the measure.