Non-Tariff Barriers

Non-Tariff Measure

NTM classification

B9: TBT Measures n.e.s. 

Date when the measure came into force

06 June 2015 

Publication where the measure is specified

Value added Tax ( General) regulations, 2015 

Regulation where the measure is specified

The vaue added tax Act No 5 of 2014 

Country/Region applying the measure

Tanzania 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

3. For the purpose of section 8(1) (b) of the Act, Value added tax on goods imported for permanent and temporary into mainland Tanzania shall be treated in the manner described under the East Africa Community Customs management Act
4 (1) an Importer of capital goods may apply to the commissioner General to defer payment of tax due in respect of imported capital goods.
(2) An application for deferment of value added tax shall be in form ITX247.02E as prescribed in the schedule and shall incorporate a declaration by the applicant that goods are for use in the business of the applicant.
5. Subject to Section II of the Act, the commissioner Genera shall not approve an application for deferment of value added tax in respect if each unit of capital goods is twenty million shillings or above.
6. The commissioner Genera may at any time during the period of deferment, inspect the capital goods in respect of which the value added tax was deferred to ascertain whether its duly installed or utilized for the purpose specified in the application.
7 (1) The period of deferment of value added tax shall be ten years from the date of importation
(2) Notwithstanding the provisions of any written law, the period of record keeping in respect of importation of capital goods in which tax is deferred shall be ten years.
8.The deferred tax on imported capital goods shall be treated as output tax and input tax of an importer, and shall be accounted for the same value added tax return of the tax period in which the capital goods are imported
9.Where the period of deferred lapses, the value added tax deferred on capital goods shall not become payable 

Reference of the measure

Part II sections 3-9 

Measure also domestic

No 

Products affected by the measure.

Description

Imports of capital goods 

Countries/Regions affected by the measure.