United Republic of Tanzania

Per TRA's official 'Returning Resident and First Arrival' page (retrieved 2026-09-28). The action this record states is the only declaration action the page names for an ordinary traveller: for a person who has been outside the partner states for a period in excess of 24 hours, goods up to the value of two thousand ($2000) dollars for each traveller shall be exempted when imported by the traveller in his or her accompanied baggage upon his or her person and declared by him or her to an officer — an on-the-spot declaration to an officer at the border; the page names no form and states no medium (electronic or paper), so channel 'on_arrival' denotes only this on-the-spot declaration and implies neither an electronic nor a paper form. The page's version of the USD 2,000 sentence leaves its cross-reference blank ('other than goods referred to in paragraph of this item'), so the excluded-goods carve-out cannot be confirmed; the Rev 2019 statute text's parallel sentence (¶5(9)) reads 'other than goods referred to in Paragraph 8 of this item', recorded as boundary information only and not used to fill the TRA page's blank. Amount cross-check: the EAC Gazette of 31 December 2024 (Legal Notice No. EAC/427/2024, made under section 114(3) of the East African Community Customs Management Act 2004; RRA-hosted PDF) amends the Act's Fifth Schedule in Part B by substituting in paragraph 5(9) the words 'five hundred' with the words 'two thousand'; TRA's current page matches the amended figure, while the Tanzania Trade Portal's Rev 2019 copy of ¶5(9) still shows the pre-amendment 'United States Dollars five Hundred' — the older figure is superseded for the amount only and is not used to override the current USD 2,000. The itemized consumable quantities are stated only as supplementary conditions of the exemption, not an independent form-based procedure: goods imported by passengers arriving from places outside the partner states must be the property of and accompany the passenger, be for the passenger's personal or household use in a partner state, and be of such kinds and in such quantities as the proper officer may allow — an officer's discretionary condition, not a form. Duty shall not be levied on the following goods imported by and in the possession of the passenger, but the spirits line is recorded as an open official-source conflict, not a verified safe limit (unresolved TZ-spirits-allowance-conflict): the TRA page (current, HTTP 200, retrieved 2026-09-28) states 'Spirits (including liquors) or wine, not exceeding two (2) litres', while the Tanzania Government Trade Portal-hosted EAC Customs Management Act 2004 (Revised 30 June 2019), Fifth Schedule Part B item 5, paragraph (6)(a) (PDF pages 167–169/printed pages 161–163) states 'spirits (including liquors) or wine, not exceeding one litre or wine not exceeding two litres' — i.e. spirits not exceeding one litre, or wine not exceeding two litres. The two sources agree on wine at two litres; they conflict on spirits (TRA 2 litres vs the 2019 revised statute text 1 litre). The 2024 Legal Notice EAC/427/2024 amended only paragraph 5(9) and did not touch the spirits line, so it cannot resolve the conflict; that the TRA webpage is newer is not evidence that the statute quantity is superseded, and without a later formal amendment or competent-authority confirmation the TRA page cannot be declared wrong either — the spirits allowance is therefore left at 1 litre or 2 litres unconfirmed, pending the competent authority or the current revised text. Perfumes and toilet water not exceeding in all one half litre, of which not more than one quarter may be perfume — no unit is given for 'one quarter' on the TRA page or in the Rev 2019 parallel wording of ¶5(6)(b) ('perfume and toilet water not exceeding in all one half litre, of which not more than a quarter may be perfume'), so only the 0.5 litre total is verified and the separate perfume share remains open (unresolved TZ-perfume-unit); and cigarettes, cigars, cheroots, cigarillos, tobacco and snuff not exceeding in all 250 grammes in weight (identical in ¶5(6)(c) of the Rev 2019 text). Age boundary: TRA's Note that the import duty free allowance shall be granted only to passengers who have attained the age of eighteen (18) years is a page-level note whose matching sentence in the Rev 2019 statute sits at the end of paragraph 6, the consumables (spirits/perfumes/tobacco) list; neither the Note nor the statute ties an age condition to the >24-hour USD 2,000 clause (¶5(9)), whose only stated proviso is absence from the partner states in excess of 24 hours — whether any age limit applies to the USD 2,000 threshold is not verified. The Note also states the duty free allowances shall not be allowed when imported in unaccompanied baggage. The Customs Baggage Declaration (BD) appears only in the page's attachments list, which serves the page's returning-resident/first-arrival process (see TZ-returning-resident-effects); the page does not state that every ordinary passenger must submit a BD, and the BD's technical medium is nowhere stated on the page. No fee is mentioned on the page for these arrival exemptions (fee recorded as 'unknown', not filled as zero and not recorded as free); no online channel is stated.

Per TRA's official 'Returning Resident and First Arrival' page (retrieved 2026-09-28). Qualification (channel 'conditional' denotes that this process is triggered by eligibility): a person who is arriving in Tanzania for the first time, or a returning citizen, whom the proper officer authorizes as bona fide changing residence from a place outside Tanzania to a place in Tanzania (and therefore qualifies for duty-free status); such a person must not previously have been granted an exemption and must not have resided in Tanzania before arrival other than on temporary non-resident visits (TRA's sentence is ungrammatical; this is its plain content, not extrapolated). Allowable goods for a returning resident who has attained the age of eighteen years: wearing apparel; personal and household effects of any kind which were in the passenger's personal or household use in the former place of residence; and one motor vehicle — excluding buses and minibuses of seating capacity of more than 13 passengers and load-carrying vehicles of load-carrying capacity exceeding two tonnes — which must not be eight years or more from the date of manufacture, of cubic capacity not exceeding 3000 (TRA gives no cc unit; the unit remains unknown), and which the passenger has personally owned and used outside Tanzania for at least twelve months (excluding the period of the voyage in the case of shipment). Timing: exemptions are granted in respect of baggage imported within ninety days from the date of arrival of the passenger, or such further period not exceeding three hundred and sixty days from such arrival as the Commissioner may allow. Statute-level structure (per the Tanzania Government Trade Portal-hosted EAC Customs Management Act 2004, Revised 30 June 2019 — Fifth Schedule Part B item 5, PDF pages 167–169/printed pages 161–163; this same-law official-portal copy, ten years more recent, replaces the superseded KRA-hosted Rev 2009 PDF as the structural source): paragraph 1(a) requires goods to be the property of and accompany the passenger, except as provided in paragraph 7; paragraph 7 grants the 90/360-day window for the exemptions under paragraphs (3)-(5) (first arrivals and returning residents changing residence, temporary visitors, and residents returning from visits), while its last sentence confines the unaccompanied-baggage exclusion to the paragraph (6) allowances (spirits/wine, perfumes/toilet water, tobacco). TRA's simplified Note ('the duty free allowances granted in accordance with the law shall not be allowed when imported in unaccompanied baggage') is read against that structure: the apparent tension is resolved at statute level — later, including unaccompanied, import within 90/360 days is contemplated only for the paragraph (3)-(5)-type effects and vehicle (on the vehicle conditions), while the consumable allowances and the >24-hour USD 2,000 threshold remain accompanied-only; unaccompanied shipments are therefore not blanket duty-free. Version boundary of that resolution: the EAC Gazette of 31 December 2024 (Legal Notice No. EAC/427/2024) amends only the paragraph 5(9) amount ('five hundred' to 'two thousand') and does not restate paragraph 7; the Rev 2019 portal copy consolidates in-situ amendment footnotes only up to its 30 June 2019 revision date (its ¶5(9) footnote reaches only EAC/13/2010) and cannot prove that no later amendment altered paragraph 7's structure; and the current consolidated EAC text (2008 code, 2025 Amendment Act) was not directly readable this round (the EAC site returned 403; the recorded web-reader observation that the 2025 Amendment Act's contents show no direct Fifth Schedule amendment is boundary information only, not proof that every amendment since 2019 has been exhausted), so the structural reading keeps its Rev 2019 plus current-TRA-page basis and is not treated as a verbatim reading of the consolidated law. The Rev 2019 copy's paragraph 5(9) still shows the pre-2024 'United States Dollars five Hundred' and is not used for the current amount. Change of residence: where a person granted exemption changes residence to a place outside the partner states within ninety (90) days from arrival, the household effects must be exported within thirty (30) days, or up to sixty (60) days as the Commissioner may allow, otherwise duty becomes payable from the day of importation. Attachments listed on the page for this returning-resident/first-arrival process (page-scoped, not a requirement stated for every ordinary passenger): a copy of passport; packing list; duly filled Customs Baggage Declaration (BD), available at Customs Offices; original Bill of Lading or Air Way Bill; invoices to prove the duration of ownership of goods; resident permit or evidence of study abroad; registration card (when importing a motor vehicle); insurance plan for the motor vehicle in the exporting country. Channel and fees as stated: TRA says the BD is available at Customs Offices but does not state its technical medium — the BD is not to be described as necessarily a paper form or paper document; the page mentions no online submission, and that absence of mention is not evidence that no online channel exists; no fee is mentioned on the page (fee recorded as 'unknown', not filled as zero and not recorded as free).