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Tanzania Import Duty & Landed Cost Calculator

A Tanzanian import is taxed in a fixed order: duty on the CIF value, excise on CIF plus duty, the levies and processing fee, then 18% VAT on all of it. Enter the consignment to see what is collected at the port and what the goods cost once clearing and transport are added.

Filed under Business & VAT

Key facts

  • Import duty is 0%, 10%, 25% or 35% of CIF under the EAC CET.
  • Excise is charged on CIF plus duty, not on CIF alone.
  • Railway Development Levy is 1.5% of CIF; the Customs Processing Fee is 1% of FOB.
  • VAT is 18% on the duty-inclusive value, including the levies and the fee.
Overrides, reliefs and after-port costs
Total landed cost
TSh 60,062,000
Customs value TSh 40,000,000 · taxes at entry TSh 20,062,000
CIF value
TSh 40,000,000
Taxes and duties
TSh 20,062,000
Cash due at clearance
TSh 20,062,000
After-port costs
TSh 0
Import duty, excise, levies, processing fee and VAT with the base and rate used
ChargeBaseRateAmount
Import dutyTSh 40,000,00025%TSh 10,000,000
Excise dutyTSh 50,000,0000%TSh 0
Industrial Development LevyTSh 40,000,0000%TSh 0
Railway Development LevyTSh 40,000,0001.5%TSh 600,000
Customs Processing FeeTSh 30,000,0001%TSh 300,000
VATTSh 50,900,00018%TSh 9,162,000

Estimate only. TRA's classification and valuation decide the assessment. Rates checked 22 October 2026.

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How Tanzania Import Duty & Landed Cost is calculated

The EAC Common External Tariff sets import duty at 0% for raw materials and capital goods, 10% for semi-finished goods, 25% for finished consumer goods and 35% for sensitive goods, with some lines higher. Excise is charged on the customs value plus the import duty, not on the customs value alone. The Industrial Development Levy applies only to the products listed in the Imports Control Act schedule. The Railway Development Levy is 1.5% of the customs value and the Customs Processing Fee is 1% of FOB for dry cargo — the 2025/26 TRA booklet still prints 2% and 0.6%, but the Railways Act and the 2026 regulations are the current instruments. VAT is 18% of the customs value plus duty, excise, the IDL, the railway levy and the processing fee: the fee and the levies are inside the VAT base, which is why a landed-cost estimate that applies VAT to CIF alone is too low.

CIF = FOB + freight + insurance · Duty = rate × CIF · Excise = rate × (CIF + duty) · VAT = 18% × (CIF + duty + excise + IDL + RDL + CPF)

How the charges stack on an import

Each charge has its own base. VAT is the last layer, charged on the customs value plus every charge beneath it — including the levies and the processing fee.
ChargeBaseRateAuthority
Import dutyCIF0% / 10% / 25% / 35% (sensitive lines higher)EAC CET; TRA 2025/26 booklet
Excise dutyCIF + import dutyGoods-specific; vehicles by cc and ageExcise Act Cap. 147; Finance Act 2026
Industrial Development LevyCIF5%–15% on listed HS codesImports Control Act Cap. 276
Railway Development LevyCIF1.5%Railways Act Cap. 170 s.72
Customs Processing FeeFOB1% (dry cargo, from 1 July 2026)GN 158D/2026
VATCIF + duty + excise + IDL + RDL + CPF18%VAT Act Cap. 148 s.9

Why the processing fee and railway levy change the VAT

The Customs Processing Fee is 1% of the FOB value for dry cargo and the Railway Development Levy is 1.5% of the customs value. Both sit inside the VAT base because section 9(c) of the VAT Act adds any tax, levy, fee or fiscal charge other than customs duty and VAT. An estimate that charges VAT on CIF plus duty alone therefore understates the VAT, and the gap is larger on a low-duty, high-freight consignment than on a high-duty one.

Vehicles: capacity and age are separate excise components

A used passenger car pays excise on its engine capacity and, once it is eight years old, a second component on its age: 18% at eight to ten years, 35% above ten up to twenty, and 40% above twenty. The Finance Act 2026 raised these from the 15% and 30% that TRA's 2025/26 booklet still shows. Both components are charged on CIF plus import duty, and the calculator shows them separately. The customs value is the one TRA assesses, which for a used vehicle comes from its own reference data rather than the auction invoice.

What comes after the port

Duty, excise, the levies and VAT are collected at entry. Port and terminal charges, the clearing agent, inland transport, bank charges and storage are separate commercial costs, and they are the reader's own estimates here rather than statutory rates. TBS conformity, import permits and registration of a vehicle are separate requirements again: clearing the goods does not put a car on the road.

Tanzania Import Duty & Landed Cost worked examples

  • A 40,000,000 TZS CIF consignment of finished goods

    Amina imports a container of finished household goods through Dar es Salaam and wants the cash due at the port.

    A consignment with a TSh 40,000,000 CIF value, classified in the 25% band, attracts TSh 10,000,000 in import duty. The Railway Development Levy is TSh 600,000 at 1.5% of CIF and the Customs Processing Fee is TSh 300,000 at 1% of FOB. VAT is charged on TSh 50,900,000 — CIF, duty, the levy and the fee — so it comes to TSh 9,162,000. The total collected at entry is TSh 20,062,000, making the landed-at-port cost TSh 60,062,000.

  • A nine-year-old 1,500cc car from Japan

    Juma buys a nine-year-old Toyota at a Japanese auction and ships it to Dar es Salaam.

    A nine-year-old 1,500cc car with a TSh 30,000,000 CIF value pays TSh 7,500,000 in import duty at 25%, then excise on CIF plus duty: 5% for the engine capacity and 18% for the age band, 23% in all, which is TSh 8,625,000. With the Railway Development Levy (TSh 450,000), the Customs Processing Fee (TSh 250,000) and 18% VAT on the duty-inclusive value (TSh 8,428,500), the total at entry is TSh 25,253,500 and the landed-at-port cost is TSh 55,253,500.

Tanzania Import Duty & Landed Cost: assumptions and limits

What it assumes

  • The customs value is the CIF value you enter; TRA may assess a different value, and classification decides the duty rate.
  • VAT is 18% and is recoverable only by a VAT-registered importer acquiring the goods for taxable supplies.
  • The processing fee is 1% of FOB for dry cargo; petroleum and the exempt categories in the regulations are different.
  • Rates are those in force from 1 July 2026 and are checked against the instruments cited below.

Where the result does not apply

  • This is not a customs assessment: classification, valuation and any exemption are decisions for TRA, not for this page.
  • Does not model TBS conformity, import permits, port storage, demurrage, clearing or transport as statutory charges; those are inputs.
  • Zanzibar applies its own VAT and excise, so a consignment entered there is outside this Mainland calculation.
  • EAC and SADC origin, duty remission, investment incentives and personal-effects relief are not applied automatically.
  • Alcohol, tobacco and petroleum carry specific excise rates that this calculator does not model; use an override only for an ad valorem equivalent.

Tanzania Import Duty & Landed Cost FAQs

How is import duty calculated in Tanzania?

On the CIF value — goods, freight and insurance — at the EAC Common External Tariff rate for the HS line: 0% for raw materials and capital goods, 10% for semi-finished goods, 25% for finished consumer goods and 35% for sensitive goods, with some lines higher.

What is CIF?

Cost, insurance and freight: the goods value plus the international freight and insurance to the port of entry. Import duty, excise and the Railway Development Levy are calculated on it; the Customs Processing Fee is calculated on FOB, the goods value alone.

Is VAT charged on the import duty?

Yes. VAT is 18% of the customs value plus customs duty, excise, the Industrial Development Levy, the Railway Development Levy and the Customs Processing Fee. The duty-inclusive base is why VAT is the largest single line on many consignments.

How much is the customs processing fee?

1% of the FOB value for dry cargo from 1 July 2026, under the TRA (Customs Processing Fee) Regulations 2026. TRA's 2025/26 summary still prints 0.6%; the regulation is the current instrument.

What is the Railway Development Levy?

A levy of 1.5% of the customs value under section 72 of the Railways Act. It is collected with the other import charges and is part of the VAT base. The 2% figure in TRA's 2025/26 booklet is not the rate in the principal Act.

What is the Industrial Development Levy?

A levy of 5% to 15% on the customs value of goods listed in the schedule to the Imports Control Act, such as cement, steel, pasta, soap, furniture, plastic kitchenware and the products added by the Finance Act 2026. It does not apply to every import.

How much does it cost to clear a car at Dar es Salaam?

Duty, excise, the Railway Development Levy, the processing fee and VAT are the statutory part. On a 30,000,000 TZS CIF nine-year-old 1,500cc car the taxes are about 25.3 million TZS before port, agent and transport costs; TRA's assessed value can move that figure.

Can I recover the import VAT?

A VAT-registered importer buying the goods for taxable supplies can recover the VAT as input tax, usually by offsetting it in the VAT return rather than paying it net. A private buyer cannot, so the VAT is a real cost. The calculator shows both the cash due at clearance and the net cost after recovery.

Can I import a car older than eight years?

Mainland Tanzania prices age through excise rather than refusing the vehicle at eight years: 18% at eight to ten years, 35% above ten up to twenty, and 40% above twenty, on top of the capacity rate. A vehicle must still meet TBS roadworthiness and registration requirements.

Results are estimates provided for information only and do not constitute financial, legal or tax advice. Consult a qualified professional before making financial decisions.

Delta Tech Solutions prepared this page. No external tax, accounting or legal professional reviewed it — the figures were checked against the sources listed above, and you should confirm anything you rely on with the authority that sets it.

Sources: TRA — Taxes and Duties at a Glance 2025/26 (Customs Duties, §§11–21; Stamp Duty, §23) · The Finance Act No. 2 of 2026 — Excise (Part IV, ss.8–10), Imports Control (Part VIII, s.19), Stamp Duty (Part XX, s.69) · TRA (Customs Processing Fee) Regulations, 2026 — GN No. 158D, First Schedule · The Railways Act, Cap. 170 R.E. 2023, s.72(4)–(6) — Railway Development Levy and its exemptions · The Value Added Tax Act, Cap. 148 R.E. 2023, s.9 — value of an import · EAC Common External Tariff 2022 — the 0/10/25/35 band structure · Tanzania Revenue Authority — Import Procedures

Maintained by David M at Delta Tech Solutions · Figures last checked 22 October 2026 · Next check due 22 April 2027

Read the guides:

Import Duty and Clearing Costs in Tanzania →Tanzania VAT Explained (18%) →

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