INSTITUTE OF TAX

ADMINISTRATION

SUBJECT: CUSTOMS PROCEDURES

CODE: (CTU 07316)
TOPIC: CUSTOMS ARRIVAL
PROCEDURE
OBJECTIVES
At the end of the lesson the participants will be able
to:
 Describe the Principal laws governing importation

and exportation of goods

 Explain the functions of the Customs and Excise

Department

 Mention Customs laws and procedures governing

the appointment port, airport place of loading, and
unloading, Customs area

 Describe the arrival procedures for vessels and

aircraft
OBJECTIVES
Cont.…..
 Explain the arrival procedures for
overland route (vehicle, pipeline,
international train)

 Describethe arrival procedures for

other means other than vehicles

 Describegoods which are subject to

Customs control
INTRODUCTION
Customs means the Government
Agency which is responsible for the
administration of Customs laws
and
the collection of duties and taxes.
INTRODUCTION
 Is
an instrument for good
governance, prosperity of nations
and protection of a national’s
society.

 It
controls the physical movement
of goods, people and
conveyances across borders.
INTRODUCTION
 Governments of the world depend on
customs administrations in
implementing government trade
policies and international trade
agreements.
 Customs interact with government

agencies, ministries and departments

when implementing government
policies and when monitoring the
movement of goods and people across
national boundaries
PRINCIPAL LAWS GOVERNING CUSTOMS IN
TANZANIA
 The East African Community Customs
Management Act 2004 (Revised)

 The Excise (Management and Tariff) Act Cap

147

 Value Added Tax (VAT) Act, 2014

 Tax Administration Act 2015

OTHER LAWS GOVERNING CUSTOMS
IN TANZANIA

 The Port Service Charges Act Cap 264

 The Motor vehicle (Tax Registration and

Transfer) Act cap 124

 The Road and Fuel Toll Act Cap.220

 The Foreign Vehicle Transit Charges Act,

Cap.84
OTHER LAWS GOVERNING CUSTOMS IN
TANZANIA

 The Tax Revenue Appeals Act Cap. 408

 The Tanzania Revenue Authority Act Cap.399

 The Oil and Gas Revenues Management Act, 2015

REGULATIONS UNDER THE EAC CUSTOMS
MANAGEMENT ACT

 EAC Customs Management Regulations, 2010

 EAC Customs Management (Compliance and

Enforcement) Regulations, 2012

 EAC Customs Management (Duty Remission)

Regulations, 2008
PROTOCOLS AND RULES

 Protocol on the Establishment of the East African

Customs Union

 The East African Community Customs Union

(Rules of Origin) Rules
FUNCTION OF THE CUSTOMS AND
EXCISE DEPARTMENT

 Collection of taxes and revenue on behalf of

the Government

 Administration of external tariff and rules of

origin

 Enforcement of Import/Export restrictions

and prohibitions
FUNCTION OF THE CUSTOMS AND
EXCISE DEPARTMENT

 Prevention of Smuggling and promotion of

voluntary tax compliance

 Facilitation of International Trade

 Compilation, Production and dissemination

of Trade Statistics
APPOINTMENT OF PORT, AIRPORT,
PLACE OF LOADING AND UNLOADING
 The Customs law provides that, vessels,
aircrafts, vehicles and trains must call at
approved places/ ports for control.

 S.11(1) provides that the Council may, by

notice in the gazette appoint and fix the
limits of:
 Port
 Customs Airports
 Places of loading and unloading within ports.
APPOINTMENT OF CUSTOMS
AREA
The Commissioner may appoint:
 Boarding Stations

 Customs Areas

 Sufferance Wharves

 Places for landing and embarkation of

persons
 Places for the examination of goods,

including baggage.
APPOINTMENT OF CUSTOMS
AREA
The Commissioner may appoint cont….
 Roads or routes in the Partner States over

which goods in transit or transferred between

the Partner States, and shall be conveyed
 Entrances and exits, whether general or

special, to and from any customs area or

Customs Airports within a partner states
(Section 12 of the EAC Customs Management
Act, 2004)
 Transit Sheds

 Internal container depot

DEFINITION OF CUSTOMS TERMS
 Boarding station
Means any place appointed by the
Commissioner by notice in the Gazette to be a
place for aircraft or vessels arriving at or
departing from any port or place to bring to for
the boarding by or the disembarkation of
officers
 Customs area

Means any place appointed by the

Commissioner by notice in writing under his or
her hand for the deposit of goods subject to
Customs control;
DEFINITION OF CUSTOMS TERMS
Transit shed
Means any building, appointed by the
Commissioner in writing for the deposit of
goods subject to Customs control

 Sufferance wharf
Means any place, other than an approved
place of loading or unloading at which the
Commissioner may allow any goods to be
loaded or unloaded
LICENSING OF INTERNAL CONTAINER
DEPORT
 The Commissioner may, on application,
license any Internal Container Depot
(ICD) for the deposit of goods subject to
Customs control, and the Commissioner
may refuse to issue any such licence and
may at any time revoke any licence which
has been issued (Section 14 (1) of EAC
CMA, 2004 (Revised))

 The Commissioner shall give reasons for

his or her refusal to grant a licence or for
revoking a licence under subsection (1).
RESPONSIBILITY OF INTERNAL
CONTAINER DEPORT OPERATOR
The owner of an internal container
depot shall —
 Provide such office accommodation

and weights, scales, measures, and

other facilities, for examining and
taking account of goods and for
securing them as the proper officer
may require;
 Keep a record of all goods in the depot

and shall keep such record at all times

available for examination by the
proper officer;
RESPONSIBILITY OF INTERNAL
CONTAINER DEPORT OPERATOR
 Provide all necessary labour and materials
for the storing, examining, packing,
marking coopering, weighing, and taking
stock of goods in internal container depot
whenever the proper officer so requires;
 Maintain such records and account s

relating to goods and to operations, in such

form and manner, as the proper officer
shall require; and keep such records and
accounts at all times available for
examination by the proper officer.
RESPONSIBILITY OF INTERNAL
CONTAINER DEPORT OPERATOR
 Fulfil any other requirement as may be
specified by the Commissioner.

Where any ICD owner/operator contravenes

provisions for the law, the Commissioner
may direct that no other goods shall be
kept in the depot until the owner has, in
the opinion of the Commissioner,
complied with the law.
OFFENCES IN RESPECT OF ENTRANCE TO
CUSTOMS AREA
S.15. (1) A person or vehicle shall not enter or
leave any Customs area or Customs airport,
and goods, whether dutiable or not, shall not
be brought into or out of any such area or
airport, except through an entrance or exit
appointed in accordance with Section 12.

(2) A person shall not enter any part of a

Customs area or Customs airport when
forbidden to do so by any officer nor remain in
such area or airport, or any part thereof when
requested to leave such area or airport, or part
thereof, by any officer.
OFFENCES IN RESPECT OF ENTRANCE TO CUSTOMS AREA

S. 15(3) A person or vehicle entering or leaving

any Customs area or Customs airport, and all
goods which are being brought into or out of
such area or airport, may be detained by any
officer for the purposes of search or
examination.

S. 15 (4) A person who contravenes this

section commits an offence and shall be liable
on conviction to a fine not exceeding one
thousand dollars and any goods in respect of
which such offence has been committed shall
be liable to forfeiture.
CUSTOMS ARRIVAL PROCEDURES
 Arrival and Report of Aircraft and Vessels
(S. 21 to 28)
 S. 21 Procedure on arrival of vessel
 S. 22 Place of mooring
 S. 23 Restriction on boarding vessel before
proper
officer.
 S. 24 Report
 Arrival Overland
 S. 29 Vehicles arriving overland
 S. 30 Trains arriving.
 S. 31 Arrival overland otherwise than by vehicle.
CUSTOMS ARRIVAL PROCEDURES
 There are various Customs formalities to
be accomplished when goods are brought
into a Customs territory in order to ensure
compliance with Customs law.

 These are the operations that must be

carried out by both the persons concerned
with the goods and by Customs in order to
comply with the statutory or regulatory
provisions which Customs has responsibility
to enforce
CUSTOMS ARRIVAL PROCEDURES

 In order to effectively facilitate collection of

all legitimate government revenue it is very
important for Customs to control the carriers
of goods as well passengers.

 Control of goods and vessel under Customs

control is very significant for the sake of
combating revenue loss and enforcement of
lawful restrictions and prohibitions
REPORT INWARD
One of the elements of Customs control
is the mandatory requirement for
the carriers to report their arrival
and to provide a list of
consignments on board the means of
transport they are in charge of.

These report will then form the checklist

against which Customs will verify that
all the imported goods are cleared or
otherwise accounted for.
REPORT INWARD
As the manual recording and acquittal of
cleared consignment is tedious and
prone to error electronic submission of
the reports is desirable.

For the purpose of control, aircraft,

vessel and other means of transport not
having goods on board other than stores
and passengers must be reported.
REPORT INWARD OR ARRIVAL OF
VESSEL AND AIRCRAFTS
Section 24 (1) of the EAC CMA, 2004 (Revised)
provides that
“The master or agent of every aircraft or
vessel, whether laden or in ballast, shall,
except where otherwise provided in any
regulations, within twenty-four hours after
arrival from a foreign port at any port, or other
place especially allowed by the proper officer,
make report of aircraft or vessel, and of its
cargo and stores, and of any package for which
there is no bill of lading, to the proper officer
on the prescribed form and in the prescribed
manner”.
REPORT INWARD OR ARRIVAL OF VESSEL
AND AIRCRAFTS

Amendment of report
The proper officer may permit the
master or agent of an aircraft or
vessel to amend an obvious error
in the report, or to supply an
omission, which in the opinion of
the proper officer results from
accident or inadvertence (S.24 (5)
of the EAC CMA 2004
(Revised).
REPORT INWARD

A report under Section 24(1) shall

show separately
 goods to be moved in transit,
 goods for tran-shipment,
 goods which are to remain on board

for other ports in the EAC

 goods consigned to Inland Container

Terminal
 Goods consigned to Inland Transit

Shed
OUTWARDS REPORT OF VESSELS
OR AIRCRAFTS

This is a customs procedure where

the master or agent of every
aircraft or vessel in which any
goods are to be exported make
a reports of such aircraft or
vessel to the proper officer on the
prescribed form and in the
prescribed manner
REPORT INWARD OR ARRIVAL OF
VESSEL AND AIRCRAFTS
Cargo Manifest
A manifest is a list of goods by consignments
to be landed at one particular port. A manifest
is a report presented to Customs Department
pertaining to goods being conveyed by vessel
aircraft or vehicle arriving from or departing to
a foreign port/airport.
FORM OF REPORT FOR AIRCRAFT AND
VESSELS
 Inward/Outward report for vessels (form
C.2)

 Inward/Outward report for aircraft (form

C.4)

 Inward/Outward report of air cargo (form

C.5)

 Package for which no air way bill or bill of

lading has been issued (form C 3)
FORM OF REPORT FOR VEHICLES
 Particulars of a vehicle and goods (form C.2)

 A form C. 2 is to be required only in respect of

the following
 Load carrying vehicles, laden or in ballast

 Private vehicles used exceptionally for the carriage

of trade goods

 The temporary importation papers of other

vehicles will be accepted for report purposed
without the production of Form C 2.
REPORT INWARD OR ARRIVAL OF
VESSEL AND AIRCRAFTS
Manifest information
 Ship’s name, ship’s tonnage

 Owner – supplier names

 Consignee’s name, address

 Description of goods

 Port of destination

 Port of loading

 Weight of packages

 Marks/numbers of pkgs, Imp – customs entry

filed
REPORT INWARD OR ARRIVAL OF
VESSEL AND AIRCRAFTS
BILL OF LADING
 A bill of lading is a contract between the

supplier and the transporter of goods for the

carriage of the goods up to the Port of
destination in the country of importation.
 The number of the bill of lading is quoted in

the manifest against each consignment. A bill

of lading acts also as a certificate of release
of the goods at the Port in the country of
importation.
REPORT INWARD OR ARRIVAL OF
VESSEL AND AIRCRAFTS
Bill of landing consists of;
 Ship’s name

 Ship’s owner

 Ship’s Tonnage

 Suppliers name

 Suppliers address

 Consignee address

 Description

 Marks & numbers

 Port of Destination

 Weight of pkg.

 BL/AWB Number
REPORT INWARD OR ARRIVAL OF
VESSEL AND AIRCRAFTS
Air way bill
An airfreight consignment note made out by or
on behalf of the shipper, which evidences the
contact between shipper and carrier (s) for
carriage of goods over routes of the carriers
(s).

House air way bill

A document issued by a consolidator for
instruction to the break bulk
REPORT INWARD OR ARRIVAL OF
VESSEL AND AIRCRAFTS
Delivery order
A delivery order is issued by the carrier or his
agent to enable the consignee or his
forwarding agent to take delivery of the cargo
(import cargo) from the vessel or port.
REPORT INWARD OR ARRIVAL OF
VESSEL, AIRCRAFTS AND VEHICLES
Vehicle
Includes every description of conveyance for
the transport by land of persons or goods;

Vessel
Includes every description of conveyance for
the transport by water of persons or goods
ENTRY OF VESSELS AND
AIRCRAFTS
Restriction on Boarding Vessel
before Proper Officer
No person except port pilot, the health
officer or any other public officer in the
course of performing his duties and duly
authorized, shall, save with the
permission of the proper officer, board
before the proper officer (Section 23).
ENTRY OF VESSELS AND
AIRCRAFTS
 All aircrafts and vessels from foreign must
report at appointed ports. When reporting at
appointed ports they must go straight to
mooring areas and or landing or boarding
areas.

 Once the vessel reports, it is not allowed to

depart to another port within the country
unless the proper officer has granted
permission to the Master.
GOODS IN TRANSIT SHED
 Goods in a transit shed are deemed to be in the
importing vessel/aircraft until they are delivered.
Owner or Agent shall continue to be responsible.

 Where goods reported for discharge are not dully

unloaded and deposited in a transit shed or
customs area the master/agent must pay the duty
thereof unless he explain to the satisfaction of the
proper officer. (Section 26)

 Where the goods are handed over to an owner of a

transit shed who is not an agent of the importing
aircraft or vessel the owner of the transit shed shall
be responsible and accountable for the goods.
GOODS IN TRANSIT SHED
 The owner of vessel or aircraft or his agent, or
the transit shed owner who fails to count for
the goods in ones custody commits an offence.

 The owner of vessel or aircraft or the owner of

a transit shed is liable to pay for the
reshipment or for destruction of the goods
condemned.

 The owner or agent of an aircraft or vessel or

owner of a transit shed who fails to meet the
costs of reshipment or destruction of any
condemned goods commits an offence.
ARRIVAL OVERLAND
 Arrival Overland

 S. 29 Vehicles arriving overland

 S. 30 Trains arriving.

 S. 31 Arrival overland otherwise than by vehicle.

ARRIVAL OF GOODS BY OVERLAND ROUTE

Arrivals by vehicles
A person in-charge of the a vehicle whether
carrying any dutiable or un-dutiable goods
which arrives overland at a frontier of a partner
state from outside the EAC must adhere to the
following procedures before unloading or
depositing the vehicle or goods at the frontier
port.
 Report his/her arrival to the customs officer

stationed at the relevant frontier port he/she

enters the Partner State.
ARRIVAL OF GOODS BY OVERLAND ROUTE

 Fill in information in prescribed form about the

vehicle and the cargo.

 Sign a declaration/s to the truth of all particulars

filled in the form

 Fully and immediately answer any relevant

questions put to him/her by the proper of about
the vehicle and cargo.

Unless provided otherwise in the customs laws

make due entry of the vehicle and any such
goods conveyed.
ARRIVAL OF GOODS BY OVERLAND ROUTE

 Section 29 of the EACCMA of 2004 provides

that the goods and the vehicle which are
dutiable will not be removed from the
customs area until after due entry and
permission to remove the vehicle and the
cargo from the customs area.

 A person who contravenes the above

procedure commits an offence and may
render the goods and vehicle liable to
forfeiture.
ARRIVALS BY INTERNATIONAL
TRAINS
 With arrival by international trains the
customs area is the border railway
station.

 Thestation master or other person in-

charge of the railway station acts on
behalf of the Railway Company or
corporation
ARRIVALS BY INTERNATIONAL
TRAINS
The procedure then is as follows;
 The station master or any other person

in-charge of the railway station on the

arrival of the train at the port submits
to the proper officer copies of invoices,
consignment notes, way bills or other
documents relating to the goods in
wagons, which are subject to customs
control received by her/him at the
station or supposed to be entered at
the station.
ARRIVALS BY INTERNATIONAL
TRAINS
The procedure Cont.…
 The station master or other officer in-charge

of the railway station must not allow any

goods to leave the customs area without the
permission of the proper office because
removal of such goods without permission
constitutes an offence.
 A station master or other person in-charge of

the railway stations hall not, without written

permission of the proper officer deliver to the
consignee or other person’s goods require to
be entered at any other station.
ARRIVALS BY INTERNATIONAL
TRAINS
The procedure Cont.…
 An owner or user of a private railway

siding shall not receive wagons

containing goods subject to customs
control into a private railway siding
unless he/she is granted permission
from the commissioner of customs and
excise.
 Any person who contravenes these

provisions as per Section 30 of the EAC

CMA of 2004 may tender the goods
subject into seizure.
ARRIVING OVERLAND
OTHERWISE THAN BY VEHICLE
 If a person arrives by land into a Partner
State with any goods in his possession shall
before disposing of the goods must follow the
following procedure;
 Report to the proper officer at the nearest

point of entry into the Partner of State.

 Furnish information about the goods in

his/her possession in a prescribed form

 Declare and sign that all the particulars given

in the form are true.

 Answer fully and immediately all question

asked by the proper officer about the goods.

ARRIVING OVERLAND
OTHERWISE THAN BY VEHICLE
 Produce all consignment notes and other
documents demanded by the proper officer.
 Make entry of such goods unless the customs
laws state otherwise.
 Removal of goods received in a customs area at
any place of entry into partner states is
prohibited except with the permission of the
proper officer.
 The commissioner however subject to conditions
he/she may specify may exempt any person or a
class of persons from the provisions in section
31 of the EACCMA of 2004. However
contravening these provisions may render the
goods in question liable to forfeiture.
CLEARANCE BY PIPELINE
Pipelines are means of conveying goods such
as petroleum or gas. The owners of the
pipelines are like vessels and aircraft's. The
procedure for arrivals of such goods is a follows;
 The nature and quantities of goods imported or

exported through a pipe line shall be recovered

and reported by the operator of the pipeline in
a manner the Commissioner may direct.
 For the purpose of recording and reporting the

Commissioner may specify the apparatus and

appliances to be used by the operators of the
pipeline at their expense.
CUSTOMS CONTROL OF GOODS
The purpose of Customs control of imported
goods is to ensure that;
 The revenue due on imported goods is

charged and collected

 Prohibited goods are not imported

 Allowed goods are imported in accordance

with all the conditions governing their

importation; and
 Goods whose duty fee importation is

conditional upon the status of the importer

and /or their end use are imported and used
in accordance with such conditions.
CUSTOMS CONTROL OF GOODS
Where any goods are subject to
Customs control;
Any proper officer may at any
time examine such goods and
no person may interfere in any way
with such goods except in a
manner authorized or prescribe
under the EAC CMA, 2004.
CUSTOMS CONTROL OF GOODS
The following goods shall be subject to
customs control
 All imported goods, including goods imported

through the Post Office, from the time of

importation until delivery for home
consumption or until exportation, which ever
first happens.
 All goods under draw back from the time of

claim for Draw back until Exportation

 All goods subject to an export duty from the

time when the goods are brought to any Port

or Place for Exportation until exportation
CUSTOMS CONTROL OF GOODS
Cont.…..

 All goods, which are with the permission of

the proper officer stored in a customs area
pending exportation

 All goods, which have been declared for or

are intended for transfer to another part of
the Partner State
CUSTOMS CONTROL OF GOODS
Cont.…..
 All goods on board the vessel, Aircraft,

Vehicle, train etc within any port or place in

the Partner states

 Seized goods

 Imported goods subject to duty where there

is a change of ownership from an exempt
person to a non exempt person.
CUSTOMS CONTROL OF GOODS
Where any goods are subject to customs
control then:
Any officer may at any time examine such
goods Except by authority or in accordance with
the Act. “ No person shall interfere in any way
with such goods. (S 16(2) b)”

Commissioner may direct the abandoned goods

to be destroyed at the expense of the owner
thereof. A person who interfere with goods
which are under customs control without
permission of the Commissioner commit an
offence
 THANK YOU
FOR YOUR ATTENTION