VI.  TRADE REGULATIONS AND STANDARDS

Trade regulations in force include the requirement for pre-shipment
inspections for goods whose value exceeds U.S. dollar 1,000.00 at the point
of origin to determine value and the payable duty and tax.

Recent trade reforms have abolished import and export licenses except for
goods deemed sensitive for health and security reasons.

There are no specific standard requirements other than those normally
expected of different types of products.

Tariff and Import Taxes

All imports into mainland Tanzania are liable to payment of import duty and
sales tax.  Imports for members of diplomatic corps and specified U.N.
agencies are exempted.

For Zanzibar, only commercial imports are subjected to duty and tax.  For
the purposes of determining payable duty and tax, the value of goods
exceeding U.S. dollar 1,000.00 is assessed by two independent inspecting
firms.

Effective January 1994, custom duty and sales tax base was changed as
follows:
Customs:  Old base:  0, 10, 20 and 40 percent
          New base:  5, 25, 30 and 40 percent

Sales tax:Old base:  0, 10, 20 and 30 percent
          New base:  0, 25 and 30 percent

Customs Valuation

Effective April 1, 1994, customs valuation is based on the findings of the
inspecting firms which are required to undertake preshipment inspections on
all imported goods whose value exceeds U.S. dollar 1,000.00.

Import Licenses

Import licenses have been abolished except for goods which have to be
monitored for health and security reasons.

Export Controls

There are no export controls other than for protected wild animals.

Import/Export Documentation

The documentation for imports is specified import declaration forms (IDF)
while CD3 forms are the documentation for exports.

Temporary Entry

The department of customs permits entry of machinery equipment and vehicles
on temporary entry.  Prior permission must however be obtain upon providing
customers with a written request and a proof that the product in question
will be taken out or duty and tax paid in case it sold.

Labelling, Marking Requirement

Standard labeling and marking currently in force are acceptable.

Prohibited Imports

There are none.

Standards (e.g. ISO 9000 Usage)

There are none.

Free Trade Zones/Ware Houses

I)  Free Trade Zones:  Zanzibar, a part or the union of Tanzania is in the
process of establishing Free Trade Zone.

II)  Warehouse:  A number of warehouses are available in Dar es Salaam and
these are used as transit depots for the land-locked countries of Uganda,
Rwanda, Burundi, Eastern Zaire, Zambia, Malawi and Mozambique.

Bonded warehouses are also available and are currently in use by importers
who want to hold products and goods until duty and tax is paid by the
buyers.

Special Import Provisions

The only imports which enjoys special provisions are imports destined to
Zanzibar and imports for diplomatic community which does not pay import
duty and sales tax.

Membership in Free Trade Arrangements

Tanzania is a member of SADCC and PTA.