Who is a public official?

In the context of import duty and excise duty remission, a public official is an employee of the Government of the United Republic of Tanzania, local Governments and parastatal organizations of which more than 50% of their budget is derived from Government subvention and who has a salary scale of TGS D or above in case of Government or its equivalent scale in case of local government or parastatals. This definition further extends to also include the Members of Parliament.

 

Legal framework and scope

This remission is provided for under the Government Notice No. 520 and 522 of 1995 exempting Import Duty and Excise Duty only.

 

What are the qualities of the motor vehicle for this remission?

The imported motor vehicle should possess the following minimum conditions to be eligible for this remission:

1. Shall not be manufactured 10 years or more prior to importation
2. Except for the members of Parliament, it shall not be exceeding engine capacity of 3000cc

 

Conditions and procedures for utilization

The public official shall lodge an application to the customs office with the following attachments:

1. Introduction letter from the employer
2. Most current salary slip
3. Appointment or promotion letter
4. Duly filled application forms with one passport size photograph on the top right corner of first page of the forms
5. Employment identity card
6.  Importation documents (bill of lading/ road consignment notice/ invoice etc) in case of imported vehicles or the receipt, sales agreement, tender documents etc for locally purchased vehicle.
7. TRA receipt/ bank pay slips as proofs of payment of taxes if the applicant had a previous similar exemption

 

Note: This remission can only be utilized once in every four (4) years upon payment of previous similar exemption.