Imports duties are ad valorem, and Tanzania grants most-favoured-nation (MFN) treatment to at least all countries.  Applied MFN duty rates range from 0, 5, 10, 20 to 25% spreading as follows:  Primary and semi-processed goods are levied between 0 and 5%; semi-processed goods between 10 and 20% while mining sector and primary products bear 25%.

Under the Investment Code, the following goods are exempt from import duties: certain imports for priority sectors of the economy such as agriculture, livestock development, tourism, mining, petroleum exploration, transportation, communication, and manufacturing that use local raw materials.  Duty exemption is set on imports for members of diplomatic corps and specified U.N. agencies.  With the duty reduction scheme, textiles and some electronics and food items in Zanzibar are levied lower tariff than in the mainland Tanzania.  Furthermore, price lists and catalogs are permitted duty-free entry.

Tanzania is a participating member of the June 2000 partnership agreement between African, Caribbean and Pacific States and the European Union.  This partnership is to replace the Lome Convention which had defined the trade and economic relationship between the two parties since 1975.  With the agreement the two parties are expected to conclude WTO compatible trading arrangements, with formal negotiations for such arrangements to begin in September 2002 and taking effect no later than 1 of January 2008.  The partnership agreement is valid for 20 years and subject to revision once every five years.

In 1993, Tanzania together with Kenya and Uganda, signed the Agreement on East African Cooperation with its Secretariat in Arusha, Tanzania.  And on 30 of November 1999, the three countries signed a treaty establishing the East African Community (EAC) which goals are to provide for the formation of an economic community with the prevalence of preferential tariff within the EAC and the adoption of a common external tariff (CET) by the year 2004.  Other objectives of the EAC include free movement of people, the improvement of regional infrastructure and the harmonization of fiscal and monetary policies alignment.

Imports of goods that follow are subject to special requirements: arms, ammunition and explosives; condensed milk, dangerous drugs, antibiotics, sulfa drugs, and similar products; vaccines and viruses, fodder, unwrought precious metals and precious stones; gunny bags, currency and securities, military uniforms; animal traps, animals and trophies of game animals; and industrial alcohol.

Used clothing intended for sale must be accompanied by a certificate of disinfection to be presented to the customs authorities.

Imports of goods valued at US$ 5,000 FOB or above are subject to compulsory preshipment inspection verification of price, quality and quantity.  The preshipment inspection is carried out by COTECNA Inspection S.A. or by one of its representatives before the goods are shipped.  Preshipment inspection does not apply to the following goods: objects of art, explosives and pyrotechnic products, implements of war, ammunition and weapons; gold, precious stones, and precious metals; fish, meat and eggs, live animals; fresh, chilled or frozen fruits or vegetables; scrap metals; current newspapers and periodicals; items sent by parcel post; goods exempt from customs duties and other taxes; supplies for diplomatic missions and international organizations of which Tanzania is a member, religious and charitable organizations, non-governmental organizations when goods are exempt from customs duties and taxes, and goods entering for transit.

At the request of the importer, a Clean Report of Findings (CRF) is issued by COTECNA, to assist him in the clearance of the goods through Customs.  Upon the receipt of a CRF from COTECNA, the importer pays applicable duties and taxes to any banks designated to receive such payments, then customs clearance can be finalised within 24 after when all paperwork is in order.