IMPORT PROCEDURES
General export/import licensing requirements which were common before trade liberalisation have been abolished. However, some products still require specific licenses/permits from government departments, statutory agencies or controlling bodies legally empowered to do so. Therefore, before venturing into the export/import business it is advisable to seek advice from trade support institutions, banks, government departments or international trade professionals to establish if there are any licenses/permits required for the goods you wish to export or import.

For example, licenses/permits for the following products are obtainable from the following bodies:
- Forestry Products: Ministry of Natural Resources and Tourism (Forestry Department).
- Fisheries Products: Ministry of Natural Resources and Tourism (Fisheries Department).
- Wildlife Products: Ministry of Natural Resources and Tourism (Wildlife Department).
- Minerals/Gemstone Products: Ministry of Minerals and Energy (Mining Department).
- Food Products: Ministry of Agriculture and Food Security.
- Traditional Export Crops (coffee, tobacco, cotton, raw tea, raw pyrethrum, etc.): Crop Marketing Boards.
- Firearms and Explosives: Ministry of Internal Affairs.

Note that apart from government departments and marketing boards, there are other bodies with statutory powers to certify, inspect or issue permits for specific sectors or products.
For example:
- The Pharmacy Board:
importers of pharmaceuticals are required to apply for and obtain a Certificate of Official Approval to Import Pharmaceuticals from the Board before embarking on importation.
- The National Food Control Commission:
importers of processed foods are required to apply for Registration and Import Permits from the Commission before importation of such foods. The Commission’s regulatory role is focused on safeguarding human health.

Produce Inspection and Phytosanitary Section (Plant Protection Department, Ministry of Agriculture and Food Security):
Importers of plant products, e.g. cereals, seeds and other perishables, are required to apply and obtain permits from the Section. Likewise, exporters of plant products have to apply and obtain Phytosanitary Certificates from the S ection, after the products have been inspected and fumigated against pests and diseases. The Section supervises the fumigation processes.

Tanzania Bureau of Standards:
Enforces compliance with national and international standards in respect of imports and exports. It operates a Batch Certification Scheme for all imports covered by compulsory standards which is designed to combat dumping of substandard products in the Tanzania market.
The importation process is initiated by a local importer when he contacts a foreign supplier and agrees to buy specified goods on mutually agreed terms and conditions from the latter. The agreement will be evidenced by a Sales Agreement between the two parties or by a Pro-forma Invoice/Quotation from the foreign supplier. The process will also involve parties other than the exporter and importer, including the importer's bank or other approved banks, pre-shipment inspection agent, the Customs and Excise Department of TRA, a shipping company/agent and the port authority (Tanzania Harbours Authority).

With containerized cargo the exporter/importer also deals with Tanzania International Container Terminal Services Limited (TICTS), the container terminal management company.

By law importers are required to use the services of professional Freight Forwarders (popularly known as Clearing and Forwarding Agents) to process documentation and other procedures for clearing their goods from ports or any other landing points. Exporters, though not expressly required to do so by law, are also encouraged to use the services of freight forwarders because they are more knowledgeable and familiar with export/import documentation, rules and procedures. They are therefore more cost-effective in terms of time and money.

It is also very important for exporters/importers to be in good standing with their bankers and to transact their business through banks. This allows them to deal with trade and financing professionals who can provide various forms of advise and therefore help to minimise risks inherent in international trade.

The importation process, stages and procedures are as follows:
1. Importer/Clearing Agent:
(a) Importer identifies overseas Supplier and places an order for specific goods from him.
(b) Receives Quotation or Pro-forma Invoice (PI) from the Supplier indicating description of the goods, specifications, prices, delivery terms, payment terms, among other things.
(c) The Importer or his Clearing Agent buys a set of Import Declaration Forms (IDF) at a relevant bank. The IDF set is in 5 copies and costs USD10 per set.
(d) The Importer/Clearing Agent completes the IDF and submits it to the Bank along with a legible and complete copy of the Pro-forma Invoice.
(e) On submission of these documents Inspection Fees of 1.2% of the FOB value of the goods as per PI is paid to the TRA Account through the relevant Bank.
(f) The Bank endorses the IDF and retains one copy for customs clearance and one copy is handed to the Importer/Clearing Agent.
(g) The Bank sends the remaining copies of the IDF (and Pro-forma Invoice) to the pre-shipment inspection agenncy - COTECNA Inspection S. A.

2. Pre-Shipment Inspection Agent (PSI):
(a) The PSI registers the IDF when it is received from the relevant Bank and initiates the pre-shipment inspection process.
(b) No Pre-Shipment Inspection is required if the FOB value of the IDF is less than USD5,000. (However, COTECNA is mandated to verify the IDFs for the purpose of deterring the problems of split consignments and under-declaration of value designed to avoid pre-shipment inspection).
For such consignments:
- COTECNA verifies, seals and stamps the IDF and PI before returning the same to the Importer/Clearing Agent.
- In the event of a split consignment or an under-valuation being detected by COTECNA the Importer/Clearing Agent is obliged to submit a proper IDF and to comply with normal PSI regulations for goods subject to inspection.
- A penalty of 15% of the IDF value and an administration fee of USD 250 is payable by the Importer.
(c) If the FOB value of the IDF is USD 5,000 or above COTECNA Local Office (L.O.) creates an Inspection Order (I.O.) to their Inspection Unit (I.U.) i.e. the COTECNA office geographically responsible for inspections in the Supplier's country.
(d) On receiving the I.O. the relevant I.U. sends a Request for Information (RFI) to the Supplier.
(e) The Supplier completes the RFI and returns it to the I.U. along with declaration of facts indicating Place of Inspection (POI) of the goods, the date the goods are available for inspection, together with a copy of the Final invoice (FI) and a fully detailed Packing List.
(f) IU initiates the physical inspection and the price analysis in accordance with the Agreement on Customs Valuation (ACV) based on the Final Documents (Final Invoice and Transport Documents i.e. Airway Bill or Bill of Lading) received from the Supplier. (The Supplier will send the originals of Final Invoice and Transport Documents separately to the Importer).
(g) The Importer on receiving the original shipping documents from the Supplier makes out copies and submits them to COTECNA Local Office, along with a copy of IDF and where applicable, duty exemption.
(h) IU prepares an Internal Findings Report (IFR) and transmits the same to Tanzania Local Office, indicating the assessed tariff codes and the assessed dutiable value of the goods.
(i) On receiving the IFR Tanzania Local Office prepares a Provisional Classification and Valuation Report (PCVR) for the Importer, showing the tariff code classification and the assessed dutiable value.
(j) The Importer/Clearing Agent endorses the PCVR if it is not disputed and returns it to COTECNA Local Office along with an application for the Single Bill of Entry (SBE).
(k) The Importer/Clearing Agent may accept or object to COTECNA's PCVR, if he has reasons to believe that it is not correct.

Therefore:
• If the Importer/Clearing Agent accepts the PCVR value and HS code:
- COTECNA Local Office prepares a Final Classification and Valuation report (FCVR) and issues a SBE to the Importer/Clearing Agent.
• If the Importer/Clearing Agent objects to the PCVR Value and/or HS Code an internal appeals process is initiated:
- COTECNA requests for valuation and/or HS code evidence from the Importer/Clearing Agent and the responsible COTECNA IU.
- For HS code the final ruling will be made by TRA - Customs and Excise Department.
- The objection is either rejected and the normal process followed or validated and amended accordingly.
- COTECNA prepares FCVR and issues a SBE.
(l) Again the Importer/Clearing Agent may accept or object to the issued SBE.
- If the Importer/Clearing Agent accepts the SBE:
- Importer/Clearing Agent makes a pre-payment for assessed Duties and Taxes as per SBE to the relevant Bank. (See payment procedure below).
- Importer/Clearing Agent signs the SBE as declaration of acceptance and lodges SBE together with FCVR at Customs Long Room for valuation checks under ACV rules.
- COTECNA's assessment may be rejected by Customs and amended.

If the Importer/Clearing Agent objects to the SBE:
- Importer/Clearing Agent makes a pre-payment of Duties and Taxes as per COTECNA's SBE assessment at relevant Bank.
- Importer/Clearing Agent lodges unsigned SBE at the Customs Long Room with a Declaration of Protest and his own SBE showing his opinion of valuation. (The Importer/Clearing Agent can only make changes of valuation. HS and CPC codes remain unchanged as per COTECNA's SBE).
- Valuation check is performed by Customs and Excise officers under ACV rules on the basis of evidence submitted by Importer/Clearing Agent and COTECNA.
- Customs officers given the final ruling by, either affirming COTECNA's assessment or accepting the Importer/Agent's assessment and amending the SBE.
- In the event of the Importer/Clearing Agent's objection succeeding he may be refunded part of the Duties and Taxes earlier paid.
Sub-Procedure for Payment of Duty and Taxes on PSI Consignments
(a) On receiving an application for SBE from the Importer/Clearing Agent COTECNA issues 3 copies of the SBE printed on non-security paper. For ease of identity this SBE is stamped 'Tax Assessment Notice' (TAN).
(b) The Importer/Clearing Agent goes to the relevant Bank and pays the assessed duties and taxes as per TAN.
(c) The bank stamps the 3 copies of the TAN and gives one copy back to the Importer/Clearing Agent along with a Receipt of payment.
(d) The Importer/Clearing Agent returns to COTECNA and presents the stamped copy of TAN and the Bank Receipt as evidence of payment of duties and taxes.
(e) COTECNA retains the TAN and Receipt for their record and issues a SBE printed on security paper.
(f) The Importer/Clearing Agent uses the SBE for clearance of goods at Customs and Excise Department.

3. TRA - Customs and Excise Department
(a) The Importer/Clearing Agent attaches the SBE with copies of the Final Invoice and Transport/Shipping Documents received from the Supplier and lodges the same with Customs and Excise - Face Vet Section for valuation checks.
(b) At Face Vet Section the documents are checked for correctness in respect of HS codes and valuation under ACV rules.
(c) The checked documents are attached together with D&DO forms from THA and other documents are sent to Customs Wharf office for physical verification and release of goods, after complying with other requirements.

4. Ship Owner’s Agent:
(a) The Importer/Clearing Agent goes to the Shipping Agent with the original copy of the Bill of Lading earlier received from the overseas Exporter.
(b) Upon presentation of the Bill of Lading the Shipper’s Agent issues a Delivery Order in triplicate. (Original copy for Importer/Agent, one copy sent to THA Revenue Accountant’s Office under dispatch and a third copy retained by Shipping Agent). The Shipping Agent retains the Importer’s copy of the Bill of Lading.
(c) The Ship Owner/Carrier sends Cargo Manifest to his local Agent before the ship arrives at a local port indicating details of cargo to be offloaded at Dar es Salaam port (or Tanga/Mtwara ports). The Shipping Agent forwards three copies of the Cargo Manifest to THA.

5. Tanzania Harbours Authority (THA):
The procedure for clearing goods for local destinations (Local Cargo) differs slightly from goods on transit to other countries (Transit Cargo).
Procedure for Local Cargo:
(a) Copies of Cargo Manifest received from Shipping Agent are distributed as follows:
- one copy to Revenue Accountant
- one copy to Central Documentation Office (CDO)
- one copy to Manifest Section in the Operations Department
(b) Importer/ Agent purchases a set of Declaration and Disposal Order (D&DO) form from THA Revenue Accountant upon presentation of the Bill of Landing (or Delivery Order issued by Shipping Agent) and Official Identification.
D&DO.

The D&DO is purchased in a set of six copies and costs:
- TShs.400 plus 20% VAT per set when purchased by Licensed Freight Forwarder (for local cargo).
- TShs.400 plus 20% VAT plus US$ 10 (equivalent) per set when purchased by non-licensed person (for local cargo).
- TShs.400 per set (No VAT) for transit cargo.
(c) The Importer/Agent proceeds to Customs Long Room where he lodges completed set of D&DO accompanied with completed Single Bill of Entry (SBE), copy of Bill of Lading (BL) and Commercial Invoice.
(d) Customs Long Room dispatches the passed D&DO copies, SBE, BL and Invoice to Customs Wharf (at port) for scrutiny before dispatching them to THA Revenue Accountant’s Office.
(e) Importer/Agent lodges Delivery Order (issued by Shipping Agent) at THA Revenue Accountant’s Office, where it is married with other documents as per (d) above, for assessment and collection of port charges.

THA Port Charges:
Wharfage: 1.5% of CIF value of consignment.
Handling Charges:
- US$ 4 per harbour ton for non-direct delivery cargo.
- US$ 3 per harbour ton for direct delivery cargo.
Removal Charges:
if it stays for 10 or more days – US$1 per harbour ton.
Storage Charges:
US$1.5 per harbour ton (with 7 days grace period).
Heavy Lift Charges: for cargo over 5 tons
After payment of port charges copies of D&DO are distributed as follows:
- Yellow (buff) copy:
To Importer/Agent (for identity at port)
- Green copy:
Retained by Revenue Accountant’s Office together with Delivery Order, SBE and Commercial Invoice
- Pink copy: To TRA (Customs)
- Orange copy:
To Delivery area via CDO for reconciliation and striking against Manifest and then sent to Delivery Point for cargo delivery.
- Blue copy:
To Importer/Agent with Receipt for port charges paid.
- White copy:
To Commercial Department for counterchecking at Delivery Check Point and Exit Gate
(f) Importer/Agent proceeds to Delivery Point (with vehicle or other form of conveyance) where Yellow copy of D&DO is presented for verification against Orange copy (from CDO) and for cargo marks and numbers.
(g) After verification Delivery Section issues a Gate Pass.
(h) Importer/Agent proceeds to Delivery Check Point with the Cargo and presents the Gate Pass together with copy of the D&DO for final checking where Commercial Personnel marry with White copy.
(i) Importer/Agent proceeds with the cargo to Port Exit Gate for final checking by Port Security and counterchecking by Customs people. The Gate Pass is surrendered to security and the cargo is allowed out of Port.
Procedures for Transit Cargo:
(a) Shipping Agent receives Cargo Manifest from Ship Owner/Carrier.
(b) Shipping Agent dispatches 3 copies of Cargo Manifest to THA (which are distributed as for local cargo above).
(c) Importer/Agent receives Bill of Lading from Shipper/Seller abroad. Bill of Lading surrendered to Shipping Agent who issues a Delivery Order.
(d) Importer/Agent purchases a set of D&DO from THA Revenue Accountant’s Office upon presentation of original Bill of Lading and Official Identification.
(e) Importer/Agent proceeds to Customs (Transit Section) and lodges completed D&DO, Delivery Order, Commercial Invoice and SBE (with bond, if necessary). The documents are verified for correctness of declaration and then dispatched to THA Revenue Accountant’s Office.
(f) Importer/Agent goes to THA Revenue Accountant’s Office where he pays the assessed port charges.
(g) After payment of port charges the subsequent procedures are the same as for local cargo (except the distribution of the Pink copy of the D&DO. In this case the Pink copy accompanies the Yellow copy to CDO).