This is to inform  all Non-citizen passengers and general public that, with effect from  1st January  2012  the Government through the Tanzania Revenue Authority will start to process and make VAT  refunds to all  eligible outgoing  Non-citizen  passengers who are departing to foreign destinations  in accordance to the Value Added Tax Act (Cap. 148).  The following  procedures and conditions shall apply:-

 

(1)  The eligible claimant is any passenger who is non-citizen who purchase  taxable goods on retail basis  in Mainland Tanzania.

 

(2)  The claimant must submit the  fiscalized receipts to justfy  his/her claim.

 

(3)  VAT refund may be claimed  at Julius Nyerere  International Airport or Kilimanjaro International Airport  only.

 

(4)  At the designated exit points, TRA shall process the refunds after examining the submitted original fiscal receipts together with goods declared by the passenger.

 

(5)  Other conditions which must be fulfilled are:-

 

(a)  The value for the goods should  not be below Four Hundred Thousands Tanzanian shillings  (Tshs. 400,000)

 

(b)  The claim for the refund has to be  submitted before the expiry of six months after the date of the fiscalized  receipt.

 

(c)  The respective purchased goods are not used, or in case of sealed goods  the package seal has to be intact, that is it is not broken

 

We would like to call upon all eligible claimants  and the general public to cooperate with TRA so that to  provide this service efficently and effectively basing on the requirements of the applicable laws.

 

VAT  refund is your  right. Use this opportunity under the export incentive  scheme   to purchase more from  Mainland Tanzania .