English
FrançaisNon-Tariff Measure
- NTM classification
- F64: Stamp tax
- Date when the measure came into force
- 01 January 2013
- Publication where the measure is specified
- The excise (management & Tariffs ) Act Cap 147,
- Regulation where the measure is specified
- Films and Music (tax Stamps) regulations, 2013
- Country/Region applying the measure
- Tanzania
- Coded list of objectives
- X: For purposes n.e.s.
- Description of the measure
- 7. Subject to the provisions of regulation 5, the following procedure shall apply to the supply and distribution of tax stamps
a) for all products, imported into the country, the importer shall indent from, and pay the tax stamps to the authority; and indents shall be packed into quantity from one hundred up to five thousand stamps and may indicate the name and address of the foreign producer as requested by the importer
b) For all products to be distributed locally, the distributor shall indent from and pay tax stamps to the authority; and each indent shall be packed into quantities from one hundred to five thousand stamps.
(c) The authority shall authorize the approved person to make direct supply of tax stamps to the foreign manufacturer as requested by the dealer
8 (1) All films and music products, whether imported, exported or locally distributed shall be affixed with tax stamps.
( 2) Affixation of the stamps shall be such that stamp will be torn or rendered unusable when packaging box is opened in the normal manner
(3) Two samples shall be affixed on the products in which stamp shall be affixed on the package and another stamp, which shall not be removed, shall be affixed on the audio Visual devices
9. The author or producer or together with their respective distributors shall be required to affix tax stamps to the products before distributing them to the local market or exporting them. - Reference of the measure
- Part III Section 7 (a) 8, & 9
- Measure also domestic
- Yes
Products affected by the measure.
| Code | Product | Partial coverage | Partial coverage indication | Date in | Date out |
|---|---|---|---|---|---|
| 8523 | Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter | Yes | Excluding products in transit and audio Visual devices containing religious sermons for a particular purpose |
- Description
- Imported Stamps, excluding , Imported products in transit and audio Visual devices containing religious sermons for a particular purpose
Countries/Regions affected by the measure.
| Inclusion/Exclusion | Country | Date in | Date out |
|---|---|---|---|
| Inclusion | Entire world | 01 January 2013 |
