WORLD TRADE  
ORGANIZATION  G/VAL/N/2/TZA/1 
3 March 2004 
 (04-0952) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of issues
 
 
TANZANIA 
  
 The following communication, dated 1 March 2004, has been received from the Permanent 
Mission of Tanzania. 
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1. Questions concerning Article 1: 
(a) Sales between related persons: 
(i) Are sales between related persons subject to special provisions? 
No. 
 
(ii) Is the fact of intercompany prices prima facie considered as grounds for regarding the 
respective prices as being influenced? 
No. 
 
(iii) What is the provision for giving the comm unication of the above-mentioned grounds in 
writing if the importer so requests (Article 1.2(a))? 
Communication is given to the importer in wr iting.  Fourth schedule paragraph 2 (2)(a). 
 
(iv) How has Article 1.2(b) been implemented? 
Provisions of Article 1.2(b) have been include d in the national legislation (paragraph 2(2)(b) 
of the Fourth schedule). 
 (b) Price of lost or damaged goods: 
 Are there any special provisions or practical arrangements concerning the valuation of lost or 
damaged goods? 
  Valuation of lost or damaged goods is in accordance with the provisions of explanatory 
note 3.1, which has been adopted, in the national legislation (Section 108(3) of the East 
African Customs and Transfer Tax Management Act). G/VAL/N/2/TZA/1 
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2. How has the provision of Article 4 to allow the importer an option to reverse the order 
of application of Articles 5 and 6 been implemented? 
 The provision has been included in the national legislation (paragraph 5 of the Fourth 
schedule). 
 
3. How has Article 5.2 been implemented? 
This has been implemented in the national legi slation (paragraph 6 of the Fourth Schedule). 
 
4. How has Article 6.2 been implemented? 
 This has been included in the national legisl ation (paragraph 7 of the Fourth Schedule), as 
follows:  "No person not resident in Tanzania ma y be required or compelled to produce for 
examination, or to allow access to, any acc ount or other record for the purposes of 
determining a computed value.  However,  info rmation supplied by the producer of the goods 
for the purposes of determining the customs valu e under the provision of this Paragraph may 
be verified in another country by a proper officer with the Schedule of the producer and provided sufficient advance notice is given to the government of the country in question and 
the latter does not object to the investigation". 
 
5. Questions concerning Article 7: 
(a) What provisions have been made for maki ng value determinations to Article 7? 
Under paragraph 8 of the Fourth schedule, valu e is to be determined  using reasonable means 
consistent with the Fourth schedule (WTO Ag reement on Customs valuation and Article VII 
of the GATT 1994) and on the basis of data available in Tanzania. 
 
(b)  What is the provision for informing the importer of the customs value determined under 
Article 7? 
Paragraph 8(3) of the Fourth schedule provides th at "If the importer so requests, he shall be 
informed in writing of the customs value determined under this paragraph and the method used to determine such value". 
 
(c) Are the prohibitions found in Article 7.2 delineated? 
Methods of valuation prohibited by Article 7.2 are also prohib ited under paragra ph 8(2) of the 
Fourth schedule t the East African Customs and Transfer Tax Management Act. 
 
6. How have the options found in Article 8.2 been handled? In the case of f.o.b. application, 
are ex-factory prices accepted? 
Tanzania is a c.i.f. country and so the ad justments under Article 8.2 are included in the 
customs value with the exception of airfreight wh ereby only 25% of the freight actually paid or 
payable are added as a value for customs purposes.   G/VAL/N/2/TZA/1 
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 7. Where is the rate of exchange published, as required by Article 9.1? 
Customs and Excise department source on week ly basis from Central bank of Tanzania. 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 Section 7(c) of the East African Customs and Transfer Tax Management Act provides for 
protection of confidential information except if requi red to do so as a witness in a court of law, or 
with approval of the Authority.  
9.  Questions concerning Article 11: 
(a) What rights of appeal are open to the importer or any other person? 
 Four levels of appeal are provi ded for – within the customs department – up to the level of the 
Commissioner, an independent Tax Appeal Board and Tribunal.  (b) How is he to be informed of his rights to further appeal? 
Levels of appeal are published in the legislati on.  (Section 124 of the East African Customs 
and Transfer Tax Management Act). 
 
10. Provide information on the publication, as required by Article 12, of: 
(a) (i) The relevant national laws:  
 
Published in the East African Customs and Transfer Tax Management Act (repealed and 
replaced Section 108 and the Fourth schedule). 
  (ii) The regulations concerning th e application of the Agreement : 
  Published together with the East African Customs and Transfer Tax Management Act. 
 
 (iii) The judicial decision and administrative rulings of general application relating to the 
Agreement: 
 
 Available within the East African Customs and Transfer Tax Management Act. 
  (iv) general or specific laws being referred  to in the rules of implementation or 
application: 
 
 Available within the Customs and Excise Department.  
(c) Is the publication of further rules anticipated? Which topics would they cover? 
  Yes.  It will cover Post clearance audit, risk management and in formation technology. 
 G/VAL/N/2/TZA/1 
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 11. Questions concerning Article 13: 
(a) How is the obligation of Article 13 (last sen tence) being dealt with in the respective 
legislation? 
This has been covered under section 108.(6).  Release may be granted at the request of the 
importer after the importer provides sufficient gua rantee in the form of surety, a deposit or 
some other appropriate security as the proper officer may be determined to secure the ultimate 
payment of customs duties for which the goods may be liable.  
(b) Have additional explana tions been laid down? 
Yes. 
  
12. Questions concerning Article 16: 
(a) Does the respective national legislation contai n a provision requiring customs authorities to 
give an explanation in writing as to how the customs value was determined? 
Yes, Section 108(4) of the East African Cu stoms and Transfer Tax Management Act. 
 
(b) Are there any further regulations concerning an above-mentioned request? 
No. 
 
13. How have the Interpretative Notes of the Agreement been included? 
 The interpretative Notes of the Agreement have b een included and form an integral part of the 
Fourth schedule and Paragraphs (Part I) of the Fo urth schedule are read and applied in conjunction 
with their respective notes (Part II) of the Fourth schedule.  
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods been implemented? 
 Interest charges do not form part of the valu e for customs.  This has been adopted in our 
national legislation as per section 108(3) East Afri can Customs and Transfer Tax Management Act. 
 
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
Valuation of Carrier Media Bearing Software, th e transaction value is the basis of valuation. 
 
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