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Tanzania has been a member of WTO since 1995. Tanzania bound only 13.5 per cent of its tariff lines, with ceiling rates of 120 per cent for both agricultural and non-agricultural products. As a founding member of the East African Community (EAC) the country is undertaking trade liberalization within this customs union, and applies the EAC Common External Tariff (CET). Therefore, Tanzania follows a three tiered tariff structure (0 per cent for raw materials and capital goods; 10 per cent for intermediate goods; and 25 per cent for finished goods) with some exceptions, while it eliminated all tariffs on intra-EAC trade in 2010. Also, as a member of the Southern African Development Community (SADC), as of 1 January 2011, Tanzania grants duty-free treatment to goods imported from all SADC countries. As an LDC, it is a beneficiary from the Everything-but-Arms initiative of the EU, the African Growth and Opportunity Act of the US, and the Generalized System of Preferences (GSP) of many WTO members. Tanzania, with the combination of its strategic location, stable political climate, positive macroeconomic outlook, and its membership in EAC (Customs Union with Kenya, Uganda, Burundi and Rwanda) is a relatively attractive destination for investors.
The main law governing customs procedures and trade in Tanzania is the East African Community Customs Management Act (EACCMA), 2004, and its various amendments and regulations, including manuals and other customs laws of the Community as specified in Article 39 of the Protocol establishing the EAC Customs Union . The Commissioner of Customs, within the Tanzania Revenue Authority (TRA), manages customs and administers the Act at the national level.
The TRA outlines the procedures for trade on its website（https://www.tra.go.tz）, as the EACCMA only specifies customs control, arrival procedures and the entry of cargo.Importation requires a declaration at least seven days in advance of the arrival of the vessel, and the clearance process must be carried out by a licensed clearing and forwarding agent (CFA) who sends the documentation through the electronic system. The documentation required includes the final invoice, agent's authorization letter from the importer, the packing list, and the transport documents (bill of lading/airway bill/road consignment note); and may include import permits and exemption documents, if applicable.
The export procedure is similar to that for importation. Exporters must use a licensed CFA to clear goods for export through the electronic customs systems.The documents required for export include: invoice, packing list, taxpayer (TIN) certificate, authorization letter, and possibly export certificates from relevant agencies, depending on the type of goods to be exported; all of which are to be submitted through the electronic system by the CFA. Thereafter, the shipping agent should submit information on the shipping vessel, and the export manifest information should also be sent to the TRA.
