©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 181 CHAPTER 147 THE EXCISE (MANAGEMENT AND TARIFF) ACT [PRINCIPAL LEGISLATION] Arrangement of Sections Section Title part i PRELIMINARY PROVISIONS 1. Short title.� 2. Interpretation.� part ii ADMINISTRATION 3. Repealed.� 4. Excise seal and flag.� 5. Officer to have powers of police officer.� 6. Hours of attendance.� 7. Repealed.� part iii MANUFACTURE OF EXCISABLE GOODS 8. Licence required to manufacture excisable goods.� 9. Licensing Authority.� 10. Application for and grant of licence.� 11. Transfer of licence.� 12. Power to revoke licence.� 13. Effect of revocation of licence.� 14. Provisions of facilities for excise control.� 15. Licensee to keep books.� part iv DENATURING OF SPIRITS 16. Licence required to denature spirits.� 17. Application of Part III and sections 18 and 19 to denaturing of spirits.� ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 182 part v CONTROL OF MANUFACTURE Entry of Premises and Plant 18. Entry.� 19. Rooms and plant to be marked.� Provisions relating to Manufacture of Beer 20. Provisions relating to brewing book.� 21. Notice of brewing may be required.� 22. Provisions relating to brewing.� 23. False declaration of original gravity of beer.� Provisions relating to the Manufacture of Spirits 24. Licensing Authority may direct Act and Regulations not to apply.� 25. Distiller’s and rectifier’s warehouse.� 26. Restriction on delivery of immature spirits for home use.� 27. Restriction on other trades by distiller, rectifier or denaturer.� 28. Keeping or using of still otherwise than by distiller or rectifier prohibited.� 29. Deposit of rectified or compounded spirits in bonded warehouse.� Provisions relating to Manufacture of Excisable Goods other than Beer and Spirits 30. Storage of excisable goods after manufacture.� 31. Stock book and returns.� 32. Deficiency or excess in stock of licensee.� 33. Manufacture of tobacco.� 34. Fortification and mixing of wine.� part vi PROVISIONS RELATING TO SECURITIES 35. Commissioner General may require security.� 36. General provisions relating to giving of security.� 37. Provisions relating to sureties.� 38. Enforcement of bond.� part vii DUTIES Liability to Duty 39. Rates of duties specified in Partner States Legislation.� 40. Different rates of excise duty on transfer of goods.� 41. Excisable goods liable to duty on re-importation.� 42. Excisable goods granted remission liable to duty on disposal.� ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 183 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] 43. Liability of beer to excise duty.� 44. Transfer of beer in bulk.� Computation of Duty on Beer 45. Basis for computing duty on beer.� 46. Provision for case of excess gravity in worts.� 47. Time for determining rate of duty and payment.� Computation of Duty on Spirits 48. Time of delivery determines rate of duty.� 49. Duty on spirits attenuation charge.� 50. Ascertainment of strength, weight and volume of spirits.� 51. Penalty for excess or deficiency in stocks of spirits.� 52. Duty on compounded spirits in bonded warehouse.� Computation of Duty on Excisable Goods other than Beer and Spirits 53. Time of delivery determines rate of duty.� 54. Allowance in determining weight of cigarettes.� 55. Ascertainment of duty where wine fortified or mixed.� Payment of Duty 56. Repealed.� 57. Interest on overdue tax and payment.� 58–59. Repealed� 60. Duties to apply proportionately� Remission, Rebate and Refund 61. Remission.� 62. Rebate.� 63. Refund.� 64. Remission or refund of duty on spirits delivered for denaturing.� 65. Remission of duty in accordance with tax laws of Partner States.� 66. Special provisions relating to spoilt beer.� Disputes 67. Repealed.� part viii EXCISE AGENTS 68. Authority of agent.� 69. Liability of duly authorised agent.� 70. Liability of licensee for acts of duly authorised agent.� ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 184 part ix PREVENTION OF EVASION Powers of Officers 71. Power to patrol freely and moor vessels.� 72. Power to enter and examine factory.� 73. Power to seal buildings.� 74–77. Repealed.� 78. Proof of proceedings.� 79–81. Repealed.� Offences 82. Repealed.� 83. Offences in connection with spirits.� 84–92. Repealed.� part x PENALTIES, FORFEITURES AND SEIZURES 93. General penalty.� 94. Vessels liable to forfeiture.� 95. Power to seize goods liable to forfeiture.� 96. Procedure on seizure.� 97. Effect of conviction on things liable to forfeiture.� 98. Procedure after notice of claim.� 99. Provisions relating to condemna-tion.� 100. Restoration of seizures.� part xi LEGAL PROCEEDINGS 101. Repealed.� 102. Actions by or against the Commissioner General.� 103. Repealed.� 104. Provisions relating to proof in proceedings.� 105–106. Repealed.� 107. Protection of witnesses.� 108. Reasonable grounds as defence in any action against officer.� 109. Power of officer to prosecute.� part xii SETTLEMENT OF CASES BY THE COMMISSIONER GENERAL 110–111. Repealed.� ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 185 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] part xiii MISCELLANEOUS PROVISIONS 112–114. Repealed.� 115. Provisions relating to declarations and signatures.� 116. Repealed.� 117. Provisions relating to removal of goods.� 118. Proper officer may take samples.� 119. Licensee to furnish annual audit certificate.� 120. Rewards.� 121. Auctioneers legislation not to apply to sales.� 122. Licensing of vehicles conveying excisable goods to stock room.� 123. Power of Commissioner-General in special cases.� 124. Regulations.� part xiv EXCISE TARIFF 125. Interpretation.� 126. Imposition of excise duty.� 127. Persons liable to pay excise duty.� 128. Payment of duty.� 129. Payment of duty may be deferred.� 130. Where person liable is absent from United Republic.� 131. Re-importation.� 132. Double payment of duty.� 133. Customs control of scheduled article.� 134. Importation of scheduled articles.� 135. Entry of scheduled articles and warehousing.� 136. Duty of an importer.� 137. Exemption from duty on scheduled articles remaining on board.� 138. Exemption from duty on aircraft lubricants.� 139. Exemption from duty on articles entered for exportation, etc.� 140. Information and documents.� 141. Repealed.� 142. Rate of duty.� 143. Computation of tax.� 144. Determination of taxable value.� 145. Ascertainment of taxable value by Commissioner General.� 146. Duty computed on maximum weight of a category.� 147. Repealed.� ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 186 148. Effect of alteration in excise duties.� 149. Remission, rebate and refund.� 150. Repealed.� 151. Registration of dealers.� 152. Application for registration.� 153. Repealed.� 154–156. Omitted.� SCHEDULES ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 187 CHAPTER 147 THE EXCISE (MANAGEMENT AND TARIFF) ACT An Act to make provision for the control of the manufacture of excisable goods, the denaturing of spirits, for the collection of excise duties and for related and connected matters. [1st November, 1954] Ords. Nos. 13 of 1952 5 of 1959 1 of 1961 E.A.C. L.N. 53/1954 84/1961 1/1967 Acts Nos. 15 of 1961 3 of 1963 12 of 1963 1 of 1965 12 of 1969 14 of 1969 4 of 1970 12 of 1970 19 of 1977 8 of 1998 12 of 1999 14 of 2001 18 of 2002 15 of 2003 15 of 2004 13 of 2005 1 of 2008 13 of 2008 14 of 2009 15 of 2010 5 of 2011 8 of 2012 4 of 2013 12 of 2013 2 of 2014 10 of 2015 15 of 2015 2 of 2016 4 of 2017 4 of 2018 6 of 2019 8 of 2019 8 of 2020 3 of 2021 5 of 2022 9 of 2022 7 of 2023 1 of 2005 (EAC) PART I PRELIMINARY PROVISIONS 1. This Act may be cited as the Excise (Management and Tariff) Act. 2. In this Act, except where the context otherwise requires- “aircraft” includes every description of craft used in aerial navigation; “appropriate Partner State Legislation” means any legislation of any of the partner states imposing any rate of excise duty on the manufacture in that Partner State of any excisable goods; “approved” means approved by the Commissioner General; Short title Interpretation [EAC]. Acts Nos. 1 of 2005 14 of 2009 s. 6; 15 of 2010 s. 6 4 of 2013 s. 10; 10 of 2015 s. 167 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 188 “beer” includes ale, porter, and any other description of beer and any liquor which is made or sold as a description of, or substitute for, beer and which contains more than two per centum of proof spirit but does not include- (a) in the case of Kenya, African intoxicating liquor as defined in the African Liquor Act of Kenya; (b) in the case of Tanzania, local liquor as defined in the Intoxicating Liquors Act; (c) in the case of Uganda, native liquor as defined in the Liquor Act of Uganda; or (d) any kind of beer which the Authority may by order exclude from the provisions of this Act; “bonded warehouse” means any warehouse licensed by the Commissioner General under the East African Customs and Transfer Tax Management Act for the deposit of dutiable goods on which duty has not been paid and which have been entered to be warehoused; “brewer” means the holder of a valid licence to brew beer; “by authority” means by the authority of the Commissioner General or of any officer doing his duty in the matter in relation to which the expression is used; “cigar” means a cigar, cheroot or cigarillo, prepared from tobacco; “cigarette” means a cigarette prepared from tobacco and includes any form of tip, and the paper of the cigarette; “Commissioner General” means the Commissioner General appointed under the Tanzania Revenue Authority Act; “compounded spirits” means spirits which have been distinctly altered in character by redistillation with, or by the addition of, flavouring matter or other material or ingredient; “customs law or the East African Customs and Transfer Tax Management Act” shall be construed as referring to the East African Community Customs Management Act, and any regulations made under that Act; Cap. 122 Cap. 77 U. Cap. 95 Cap. 27 Cap. 399 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 189 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] “days” does not include Saturdays, Sundays or public holidays; “denaturer” means a person holding a valid licence to denature spirits under this Act; “dissolving” means dissolving of materials for making any priming or colouring solution; “distiller” means a person holding a valid licence to manufacture spirits under this Act by distillation of a fermented liquor or enguli or by any other process; “distiller’s warehouse” means a place of security provided by a distiller and approved by the Commissioner General under section 25; “distillery” means the distiller’s factory; “document” means a statement made in writing, including an account, assessment, book, certificate, claim, note, notice, order, return, record, entry, stock, declaration or ruling kept either in paper form or in electronic form; “duty” includes any imposition, tax or surtax, imposed by any excise law; “electronic communication service” means a service of any description provided by a person or a company by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligible information of any nature, by wire, optical, visual or other electromagnetic means or systems, including- (a) voice, voice mail, data services, audio text services, video text services, radio paging and other emerging electronic communication services; (b) fixed telephone services including provision of access to and use of the public switched or non- switched telephone network for the transmission and switching of voice, data and video, inbound and outbound telephone service to and from national and international destinations; (c) cellular mobile telephone services including provision of access to and use of switched or non-switched ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 190 networks for the transmission of voice, data, video and value added services inbound and outbound roaming service to and from national and international destinations; (d) carrier services including provision of wired, optical fiber or wireless facilities and any other technology to originate, terminate or transit calls, charging for interconnection, settlement or termination of domestic or international calls, charging for jointly used facilities including pole attachments, charging for the exclusive use of circuits, a leased circuit or a dedicated link including a speech circuit, data circuit or a telegraph circuit; (e) provision of call management services for a fee including call waiting, call forwarding, caller identification, multi-calling, call display, call return, call screen, call blocking, automatic call-back, call answer, voice mail, voice menus and video conferencing; (f) private network services including provision of wired, optical fiber, wireless or any other technologies of electronic communication link between specified points for the exclusive use of the client; (g) data transmission services including provision of access to wired or wireless facilities and services specifically designed for efficient transmission of data; and (h) communication through facsimile, pager, telegraph, telex and other electronic communication services. “enguli” means any spirituous liquor of the type known as enguli, including any drink containing such liquor, which is conveyed into a receiver in a distillery entered under this Act as an enguli receiver; “excisable goods” means any goods manufactured in any of the Partner States and on the manufacture of which an excise duty is imposed in that Partner State; “Excise” or “the Excise” means the Tanzania Revenue Authority established under the Tanzania Revenue Authority Act acting under the authority of this Act;Cap. 399 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 191 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] “excise duty” means any duty of excise imposed under section 126 of this Act; “excise laws” includes this Act and any enactment relating to the Excise or to the manufacture of any excisable goods, and any subsidiary legislation made under the authority of this Act or any such enactment; “excise revenue” means any amounts collectible by the Excise in accordance with the provisions of the excise laws; “export” means to take or cause to be taken out of the Partner States; “factory” means any premises on which a person is licensed to– (a) manufacture and store excisable goods; (b) use excisable goods in any other manufactures of other goods; “feints” means spirits conveyed into a receiver in a distillery entered under this Act as a feints receiver; “licence” means a valid licence issued under this Act; “low wines” means spirits of the first extraction conveyed into a receiver in a distillery entered under this Act as a low wines receiver; “manufacture” includes– (a) the production of excisable goods; (b) any intermediate or uncompleted process in the production of excisable goods; or (c) the rectifying or denaturing of spirits; “manufactured tobacco” means tobacco made up– (a) ready for smoking in a pipe; (b) ready for use in the making of cigarettes or cigars; (c) in the form of cake, plug, roll, or stick; or (d) in the form of snuff; “materials” means any goods from which excisable goods are capable of being manufactured and any residue from any process of manufacture; “master” includes any person for the time being having or taking charge or command of any aircraft or vessel; ©20 25 G ov ern men t o f T an za nia . 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THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 192 “methylated spirits” means spirits denatured in accordance with a formula prescribed by regulations made under this Act for methylated spirits; “Minister” means Minister responsible for finance; “night” means the period between six o’clock in the afternoon of any day and six o’clock in the forenoon of the following day; “officer” includes any person other than a labourer employed in the service of the Excise or for the time being performing duties in relation to the Excise; “owner” in respect of any excisable goods, materials, aircraft, vessel, vehicle, plant or other thing, includes any person, other than an officer acting in his official capacity being or holding himself out to be the owner, manufacturer, agent, or the person in possession of or beneficially interested in or having control of or having power of disposition over, such goods, materials, aircraft, vessel, vehicle, plant or other thing; “plant” includes utensils, presses, machinery, mills, implements, appliances and fittings; “premises” includes any building, house, room or place; “proper officer” means any officer whose right or duty is to require the performance of or to perform the act referred to; “rectifier” means a person holding a valid licence to rectify spirits under this Act; “rectifier’s warehouse” means a place of security provided by a rectifier and approved by the Commissioner General under section 25; “regulations” means any regulations made under this Act or under the Tax Administration Act; spirits denatured in accordance with a formula prescribed by regulations “specially denatured spirits” means relating to specially denatured spirits; “spirits” means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits, but does Cap. 438 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 193 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] not include denatured spirits or enguli and in the case of Tanzania, local liquor as defined in the Intoxicating Liquor Act; “still” includes any part of a still; “sugar” includes- (a) any saccharine substance, extract or syrup; (b) rice; (c) flaked maize and any other description of corn which in the opinion of the Commissioner General is prepared in a manner similar to flaked maize; (d) any other material capable of being used in brewing except malt, corn, hops, hop concentrate or hop oil; “to compound” means to prepare compounded spirits; “to denature” means to render unfit for human consumption; “to rectify” means to redistill spirits removed from a spirits receiver for the purpose of purifying or adding flavour but does not include the redistilation of enguli; “tons register” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act or in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered; “utensil” includes any container, tank, storage bin, receptacle or vat; “vehicle” includes every description of conveyance for the transport by land of human beings, animals or property; “wash” means the fermented liquor from which spirits are produced by distillation; “wine” means liquor of a strength not exceeding 50 degrees of proof which is made from fruit and sugar or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof and includes mead; “worts” means the liquid obtained by dissolving sugar or molasses in water or by extracting the soluble portion of malt or corn in the process of brewing and any priming or colouring solution. Cap. 77 Cap. 165 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 194 PART II ADMINISTRATION 3. [Repealed by Act No.10 of 2015 s. 168]. 4.–(1) There shall be a seal of the Excise which shall be officially and judicially noticed. (2) There shall be a flag of the Excise which shall distinguish vessels employed in the service of the Excise from other vessels. 5. For the purpose of carrying out the provisions of this Act, every officer shall, in the performance of his duty, have all the powers, rights, privileges and protection of a police officer of the Partner State in which such officer so performs his duty. 6.–(1) The working days and hours of general attendance of officers shall be such as may be prescribed. (2) Where any person desires the attendance of any officer at a time outside the hours of general attendance, such person shall make request on the prescribed form to the proper officer at the place where such attendance is desired; and, subject to any regulations and to the payment of the prescribed fees, the grant of such request shall not be unreasonably refused by the proper officer. 7. [Repealed by Act No.10 of 2015 s.168]. PART III MANUFACTURE OF EXCISABLE GOODS 8.–(1) A person shall not manufacture any excisable goods unless he is licensed by the Licensing Authority in accordance with this Act. (2) A person who contravenes this section commits an offence and on conviction shall be liable to a fine of not less than five million shillings and not exceeding thirty million Repealed Excise seal and flag Officer to have powers of police officer Hours of attendance Repealed Licence required to manufacture excisable goods Act No. 2 of 2014s. 13 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 195 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] shillings or to imprisonment for a term of not less than three years and not exceeding ten years or to both, for a first offender. (3) For the purpose of subsection (2), a subsequent offender on conviction shall be liable to a fine of not less than ten million shillings and not exceeding fifty million shillings or to imprisonment for a term of not less than five years and not exceeding twenty years or to both. (4) In addition to the penalty provided for under subsections (2) and (3), the court may issue an order for forfeiture of any plant, excisable’ goods and materials connected to the commission of the offence. 9. For the purpose of this Act, the Licensing Authority shall be such authority as may be designated for that purpose by a resolution of the National Assembly: Provided that, until any such authority is designated, the Tanzania Revenue Authority shall be deemed to be the Licensing Authority. 10.–(1) Subject to this Act, the Licensing Authority may, upon application, grant a licence to any person to manufacture any excisable goods; and the Licensing Authority may, refuse to grant any such licence. (2) A separate application shall be required in respect of- (a) each factory in which excisable goods are to be manufactured; (b) each class of excisable goods to be manufactured. (3) Every application for a licence shall be made to the Commissioner General in the prescribed form and the Commissioner General shall forward such application to the Licensing Authority with his recommendations. (4) Notwithstanding section 9, the application and issuance of licence with respect to films and music products shall be made and issued by the respective Licencing Authority. Licensing Authority Acts Nos. 3 of 1963 s. 2 2 of 2014 s. 14 Application for and grant of licence Act No. 2 of 2014s. 15 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 196 (5) Where the Licensing Authority has granted any licence, the Commissioner General, acting on behalf of the Licensing Authority, shall, on payment of the prescribed fee, issue the licence in the prescribed form and such licence shall expire on the 31st December in each year; and the Commissioner General shall, unless otherwise directed by the Licensing Authority, on application and on payment of the prescribed fee, issue a renewal of such licence for the next ensuing year to the licensee. (6) Every licence shall be issued to a particular person and shall be in respect of the factory and class of excisable goods specified in the licence and- (a) a factory in respect of which a licence has been issued under this Act shall not be used- (i) except for the manufacture of the excisable goods specified in the licence; (ii) for the manufacture of more than one class of excisable goods: Provided that, for the purposes of this paragraph, cigarettes, cigars and manufactured tobacco, shall be regarded as one class of excisable goods; and (b) no person other than the licensee shall manufacture any goods, whether excisable or not, in such factory. (7) A person who contravenes subsection (6) commits an offence and on conviction, shall be liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both; and any plant, excisable goods, and materials in respect of which such offence has been committed shall be liable to forfeiture. 11.–(1) Any licensee may apply to the Licensing Authority- (a) to transfer his licence to any other person and in any such case the other person shall be joined in the application; (b) to transfer his factory to any other place; and Transfer of licence ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 197 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (c) to manufacture another class of excisable goods in his factory upon ceasing to manufacture in such factory the class of excisable goods specified in the licence, and the Licensing Authority may, without assigning any reason, refuse to grant the application. (2) Every application under this section shall be made to the Commissioner General on the prescribed form and the Commissioner General shall forward such application to the Licensing Authority with his recommendations. (3) Where the Licensing Authority has granted any application under this section, the Commissioner General shall, upon surrender of the existing licence and on payment of the prescribed fee, if any, make the necessary endorsement on the licence or issue a fresh licence, as the Commissioner General may think most convenient. 12.–(1) The Licensing Authority may revoke or suspend or direct the Commissioner General not to renew, any licence where it is satisfied that- (a) the licensee has committed an offence under this Act; (b) the licensee has been convicted of any offence involving dishonesty or fraud; (c) the licensee has become a bankrupt or has entered into any arrangement or composition with or for the benefit of his creditors; (d) the factory or the plant in the factory is of such a nature or so is maintained that, the excisable goods manufactured are likely to be adversely affected; and (e) the factory is so designed, equipped or sited, as to render difficult the supervision of the factory for excise purposes. (2) Where the Licensing Authority revokes or suspends, or directs the Commissioner General not to renew any licence under this section, notice of that fact shall immediately be given to the licensee by the Commissioner General. Power to revoke licence ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 198 13.–(1) Where any licence has been revoked or suspended or has expired, the licensee shall- (a) immediately cease to manufacture the excisable goods referred to in the licence; (b) immediately pay duty on the excisable goods manufactured under such licence; (c) not dispose of any materials in the factory to which such licence relates, except in accordance with such conditions as the Commissioner General may impose. (2) A person who contravenes this section or any conditions imposed by the Commissioner General under this section, commits an offence and on conviction shall be liable to fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both, and any plant, excisable goods and materials in respect of which such offence has been committed shall be liable to forfeiture. 14.–(1) The Commissioner General may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner General and at a rental to be approved by the Commissioner General suitable housing accommodation for the officer assigned to the duty of excise control of a factory. (2) The Commissioner General may, for the purpose of ensuring proper excise control, require a licensee to provide and maintain, to the satisfaction of the Commissioner General, suitable office accommodation and equipment in a factory for the officer assigned to the duty of excise control of such factory. (3) Every licensee shall provide and maintain at his factory all such just scales and weights, lights, ladders, and other equipment, as may be necessary in order to enable the proper officer to take account of, or check by weight, gauge or measure, all excisable goods or materials in such factory. Effect of revocation of licence Provisions of facilities for excise control ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 199 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (4) Where any licensee fails to comply to the satisfaction of the Commissioner General with any requirement made by the Commissioner General under subsections (1) or (2), the Licensing Authority may revoke or suspend or direct the Commissioner General not to renew, the licence of such licensee. 15.–(1) Every licensee shall keep at his factory and in the prescribed manner, all such records as may be required under the provisions of the excise laws and, shall make in the records, the prescribed entries relating to the manufacture, storage and delivery, of excisable goods and materials and every such entry shall be made legibly in ink and, subject to section 20, shall not be altered in any manner other than by cancellation, by drawing a single line in ink through the incorrect entry so as to allow the original entry to remain legible or by amendment, by drawing a single line through the incorrect entry and making a correcting entry above the entry cancelled. (2) Every licensee shall render, in the prescribed manner and at the prescribed times, such returns as may be required in accordance with the provisions of the excise laws. (3) All records required to be kept under the provisions of the excise laws shall at all times be available for inspection by the proper officer and such officer may take copies of any entry in such records. (4) A licensee who contravenes subsection (1) commits an offence. PART IV DENATURING OF SPIRITS 16.–(1) A person shall not denature spirits for sale as denatured spirits unless he is licensed by the Licensing Authority in accordance with this Act. Licensee to keep books Licence required to denature spirits Ord. No. 5 of 1959 Acts Nos. 15 of 2003 s. 22 5 of 2020 s. 32 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 200 (2) Spirits shall not be denatured for sale as denatured spirits except in accordance with a formula prescribed by regulations made under this Act for either methylated spirits or specially denatured spirits. 17. Part III and sections 18 and 19 of this Act shall apply to the denaturing of spirits as they do to the manufacture of excisable goods: Provided that, nothing in subsection (5) of section 10 shall preclude a distiller licensed to denature spirits, from denaturing distillery spirits manufactured by him. PART V CONTROL OF MANUFACTURE Entry of Premises and Plant 18.–(1) Every licensee shall, before commencing manufacture, make entry in the prescribed form and in the prescribed manner of each building, room, place and item of plant, in the factory which he proposes to use in the manufacture, preparation for sale or storage, of materials or excisable goods and, in each such entry, he shall specify the purpose for which each such building, room, place or item of plant, is to be used and, unless the Commissioner General otherwise allows, the mark by which it is to be distinguished. (2) Where a licensee is a body corporate, entry shall be made under the seal of the body corporate and the signature of any principal officer authorised by the constitution of such body corporate to authenticate such seal or, by any agent duly authorised under such seal and signature. (3) The Commissioner General may, at any time by notice in writing to the licensee, require new entry to be made by the licensee within one month of the date of such notice and, as from the expiration of such period, the existing entry shall be deemed to be void and of no effect. Application of Part III and sections 18 and 19 to denaturing of spirits Ord. No. 5 of 1959 Act No. 5 of 2022 s. 33 Entry ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 201 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (4) A licensee shall not, in the course of the manufacture, preparation for sale or storage, of any materials or excisable goods- (a) make use of any building, room, place or item of plant, in relation to which entry is required under this section unless there is in force in respect of the same, a valid entry; (b) make use of any such building, room, place or item of plant, for any purpose other than that for which it was entered; and (c) effect, without the prior permission of the proper officer, any alteration in shape, position or capacity, to any such building, room, place or item of plant. 19.–(1) Unless the Commissioner General otherwise allows, every licensee shall cause to be painted and maintained legibly and in oil colours, on the outside of the door of every room and on every item of plant required to be entered in accordance with the provisions of this Act, the name of such room or item of plant, according to the purpose for which it was entered and where more than one such room or item of plant is to be used for the same purpose, then each such room or item of plant, as the case may be, shall in addition be marked with progressive numbers. (2) A licensee who contravenes any of the provisions of this section commits an offence. Provisions relating to Manufacture of Beer 20.–(1) The proper officer shall deliver a book in the prescribed form, to be known as the brewing book, to every brewer and each such brewer shall keep such book in the factory and make available at all time for inspection by the proper officer who may take copies of any entry in the brewing book. Rooms and plant to be marked Provisions relating to brewing book Act No. 14 of 1969 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 202 (2) Every brewer shall- (a) at least two hours before he commences to mash any malt or corn, or to dissolve any sugar, enter in the brewing book, the day and hour of the next brewing; (b) at least two hours before the time entered for the next brewing enter in the brewing book the separate quantities of the malt, corn, sugar and other materials, which he proposes to use in such next brewing; (c) at least two hours before the time entered for the next brewing, enter in the brewing book the time when all the worts are to be drawn off the grains in the mash tun; and (d) within one hour of the worts being collected or, if they are not collected before nine o’clock in the afternoon, before nine o’clock in the forenoon of the following day, enter in the brewing book the particulars of the quantity and gravity of such worts and the description and number of each vessel, into which the worts have been collected and, where fermentation has commenced in any worts before such entry of the quantity and gravity has been made, the true original gravity before fermentation shall be entered. (3) Every brewer shall, when making any entry in accordance with the provisions of subsection (2), enter the date and hour on which such entry is made and, no entry in the brewing book shall be cancelled, obliterated, or in any way altered. (4) A brewer who contravenes any of the provisions of this section commits an offence and on conviction shall be liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both, and any excisable goods and materials in respect of which such offence has been committed shall be liable to forfeiture. 21. Every brewer shall, if so required by the proper officer, give notice in writing containing the prescribed particulars to the proper officer, at least forty-eight hours before the time when the brewer proposes to make the next brewing. Notice of brewing may be required ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 203 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] 22.–(1) All worts shall be removed successively and in the customary order of brewing from the mash tun to the underback, coppers, coolers and collecting and fermenting vessels or if these are separate vessels, from the collecting vessels within the premises where the brewing commenced. (2) A brewer who contravenes this section commits an offence and any excisable goods and materials in respect of which such offence has been committed, shall be liable to forfeiture. 23.–(1) Before bottling, packing or removing any beer to any other brewery or licensed premises, the brewer shall declare, in such form as the proper officer may require, the original gravity of that beer. (2) A brewer who makes a declaration under this section knowing or having reason to believe the same to be false, commits an offence. (3) In this section “original gravity” shall have the meaning assigned to it under section 45(2). Provisions relating to the Manufacture of Spirits 24.–(1) Where the Licensing Authority- (a) is satisfied that any process of manufacture carried on by any person involving the manufacture of spirits, is primarily directed to the production of an article other than spirits; or (b) sees fit, in the case of any person manufacturing spirits by a process other than distillation of a fermented liquor, the Licensing Authority may direct that, subject to compliance with such conditions as it may impose, such provisions of this Act or of any regulations as may be specified in the direction, shall not apply in the case of that person. (2) Where any person in whose case a direction has been given by the Licensing Authority under this section, acts in contravention of or, fails to comply with any conditions Provisions relating to brewing Act No. 14 of 1969 False declaration of original gravity of beer Act No. 14 of 1969 Licensing Authority may direct Act and Regulations not to apply Ord. No. 5 of 1959 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 204 imposed by the direction, such person commits an offence and any plant, spirits and materials in respect of which such offence has been committed, shall be liable to forfeiture. 25.–(1) A distiller may provide in association with his distillery, a place of security known as a distiller’s warehouse for the deposit of spirits manufactured at that distillery and, if such place is approved by the Commissioner General and it is included in the distiller’s entry of premises, the distiller may deposit in such warehouse without payment of duty, any spirits manufactured. (2) A rectifier may provide within his factory premises, a place of security known as a rectifier’s warehouse for the deposit of spirits removed from a distillery or distiller’s warehouse, for the purpose of rectification and compounding by the rectifier at such factory and, if such place is approved by the Commissioner General and it is included in the rectifier’s entry of premises, the rectifier may deposit in such warehouse without payment of duty any spirits so removed from a distillery or distiller’s warehouse. (3) Where in the case of a distiller’s warehouse the place of security provided is outside the distiller’s distillery, the Commissioner General may attach to his approval such conditions as he may see fit and, if those conditions are not for the time being observed, that place shall be deemed not to have been approved by the Commissioner General. (4) A distiller’s warehouse, wherever situated or, a rectifier’s warehouse, shall, for the purpose of section 14, be deemed to be part of the distiller’s distillery or the rectifier’s factory, as the case may be. 26.–(1) Spirits shall not be delivered from a distillery or a distiller’s warehouse, unless they have been warehoused for a period of at least three years: Provided that, this section shall not apply to- (a) spirits delivered for rectification; (b) spirits delivered for denaturing; Distiller’s and rectifier’s warehouse Ord. Nos. 5 of 1959 1 of 1961 Restriction on delivery of immature spirits for home use Ords. Nos. 5 of 1959; 1 of 1961; 15 of 1961; Act No. 1 of 1965 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 205 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (c) spirits delivered for exportation; (d) spirits delivered without payment of duty under section 65; (e) spirits distilled at a strength of not less than sixty degrees over proof delivered to a wine manufacturer for the fortification of wine; and (f) spirits distilled at a strength of not less than sixty degrees over proof delivered for compounding. (2) A person who delivers or procures or attempts to procure the delivery of spirits in contravention of this section commits an offence and any spirits the delivery of which has been procured by such offence, shall be liable to forfeiture. 27.–(1) Except with the written permission of the Commissioner General and subject to such conditions as he may impose, a distiller rectifier or denaturer shall not carry on within his factory any trade other than that of a distiller, rectifier or denaturer, or carry on any other trade on any premises communicating otherwise than by a public roadway with his factory. (2) A person who contravenes this section or any conditions imposed by the Commissioner General under subsection (1) commits an offence. 28.–(1) Subject to this section, a person other than a distiller or rectifier shall not keep or use a still. (2) The Commissioner General may permit, subject to such conditions as he may impose, the keeping and use of a still by a person other than a distiller or rectifier where the still is- (a) kept by a person who makes or keeps stills solely for the purpose of sale; (b) kept or used for experimental, analytical or scientific purposes; or (c) kept or used for the manufacture of any article other than spirits. Restriction on other trades by distiller, rectifier or denaturer Ord. No. 5 of 1959 Keeping or using of still otherwise than by distiller or rectifier prohibited Ord. No. 5 of 1959 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 206 (3) A person who, not being a distiller or rectifier or who is not permitted by the Commissioner General, keeps or uses a still commits an offence and on conviction shall be liable to a fine of not exceeding ten thousand shillings or to imprisonment for a term of not exceeding three years or to both, and the still shall be liable to forfeiture. 29.–(1) Spirits which have been rectified or compounded by a rectifier may be deposited in a bonded warehouse in such quantities and under such conditions as the Commissioner General may determine for exportation or for shipment for use as stores for any aircraft or vessel. (2) No rectified or compounded spirits referred to in subsection (1) may be delivered from a bounded warehouse for home use, except save with the written permission of the Commissioner General and subject to such conditions as he may impose. Provisions relating to Manufacture of Excisable Goods other than Beer and Spirits 30.–(1) All excisable goods, other than beer and spirits, shall, after the process of manufacture has been completed, be immediately removed to a room, which shall be known as the stock room, of which entry has been made in accordance with this Act, and such goods shall be kept in the stock room until delivery is made in accordance with the provisions of the excise laws. (2) The stock room shall not be used for any purpose other than that of storing the excisable goods after they have been manufactured. (3) All excisable goods in the stock room shall be stored in such manner as to facilitate the taking of a full account of all the goods. (4) A licensee who contravenes this section commits an offence and any excisable goods in respect of which such offence has been committed, shall be liable to forfeiture. Deposit of rectified or compounded spirits in bonded warehouse Ord. No. 1 of 1961 Storage of excisable goods after manufacture Ord. No. 5 of 1959 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 207 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] 31.–(1) Every licensee, other than a brewer or distiller, shall keep a stock book in the prescribed form and shall each day enter in the stock book, the particulars of all excisable goods received in and delivered from, the stock room and such stock book shall at all time be available for inspection by the proper officer who may take copies of any entry in the stock book. (2) The licensee referred to in subsection (1), shall transmit to the Commissioner General on or before the twenty-first day of each month, a transcript in duplicate of the stock book showing all transactions entered during the previous month. (3) A licensee who contravenes this section commits an offence, and any excisable goods in respect of which such offence has been committed, shall be liable to forfeiture. 32.–(1) Where, upon the proper officer taking stock in the factory of any licensee, other than a brewer, distiller, denature or rectifier- (a) such licensee fails to account to such proper officer for any excisable goods manufactured by the licensee, the duty on all such excisable goods shall become due and notwithstanding section 53, be paid immediately; and (b) any excisable goods are found in excess of the quantity entered in the stock books of the licensee such, goods shall be liable to forfeiture. (2) Any licensee other than a brewer, distiller, denaturer or rectifier- (a) who fails to account to the proper officer for any excisable goods manufactured by the licensee; or (b) in whose factory any excisable goods are found in excess of the quantity in the stock books, unless the licensee explains such deficiency or excess, as the case may be, to the satisfaction of the proper officer, commits an offence. Stock book and returns Ord. No. 5 of 1959 Deficiency or excess in stock of licensee Ords. Nos. 5 of 1959 1 of 1961 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 208 33.–(1) Every tobacco licensee shall, if the Commissioner General by notice in writing so requires, keep and enter in, an operations account in the prescribed form, particulars of- (a) all unmanufactured tobacco received at the factory for manufacture; and (b) all manufactured tobacco, cigarettes and cigars, delivered to the stock room. (2) Every tobacco licensee shall, at the end of each month, balance such operations account so as to show– (a) the loss of weight in tobacco during the process of manufacture; and (b) an analysis of the weight of the various brands of tobacco, cigarettes and cigars manufactured during that month. (3) A tobacco licensee shall not, except with the permission of the Commissioner General and subject to such conditions as he may impose, sell or otherwise dispose of any tobacco which is not liable to duty. (4) For the purposes of this section, the expression “tobacco licensee” means any person licensed to manufacture tobacco, cigarettes or cigars. (5) A tobacco licensee who contravenes this section or any condition imposed by the Commissioner General in accordance with this section, commits an offence, and any excisable goods and materials in respect of which such offence has been committed, shall be liable to forfeiture. 34.–(1) Subject to such conditions and limitations as may be prescribed, a wine manufacturer may mix in his factory, duty free spirits with wine manufactured by him in a proportion not exceeding ten litres of proof spirits to one hundred litres of wine, so that the mixture shall not be raised to a greater strength than fifty degrees of proof. (2) Subject to such conditions and limitations as may be prescribed, a wine manufacturer may, during the process of manufacture in his factory, mix with wine made by him, imported wine on which the full duties of customs have been paid. Manufacture of tobacco Fortification and mixing of wine Ords. Nos. 15 of 1961 12 of 1969 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 209 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] PART VI PROVISIONS RELATING TO SECURITIES 35. The Commissioner General may require any person to give security for the due compliance by that person with the provisions of this Act and generally, for the protection of the excise revenue and pending the giving of any such security, the Commissioner General may refuse to issue any licence. 36.–(1) Where any security is required to be given under this Act, such security may be given to the satisfaction of the Commissioner General either- (a) by bond in such sum and subject to such conditions and with such sureties as the Commissioner General may reasonably require; or (b) by cash deposit; or (c) partly by bond and partly by cash deposit. (2) Where any security is required to be given under this Act for any particular purpose, such security may, with the approval of the Commissioner General, be given to cover any other transaction which the person giving such security may enter into within such period as the Commissioner General may approve. (3) All bonds required to be given under this Act shall be framed that the person giving such bond and any surety to that bond, is bound to the due performance of the conditions, be discharged by the Commissioner General by that name for the due performance of the conditions of such bond and, all such bonds may, unless sooner discharged by the Commissioner General on the expiration of three years from the date of the bond, but without prejudice to the right of the Commissioner General to require fresh security. (4) Where any bond given under this Act is discharged, the Commissioner General shall cause such bond to be cancelled and an endorsement to that effect to be made on that bond. Commissioner General may require security General provisions relating to giving of security Act No. 1 of 1965 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 210 (5) All bonds given under this Act shall, notwithstanding that any such bond or any surety to the bond is given by any person under the age of twenty-one years, be valid and enforceable as if it were given by a person of full age. 37.–(1) Without prejudice to any right of a surety to any bond given under the provisions of this Act against the person for whom he is a surety, a surety shall, for all the purposes of any bond, be deemed to be the principal debtor and accordingly, the surety shall not be discharged or his liability affected, by the giving of time for payment or by the omission to enforce the bond for any breach of any condition or by any other act or omission which would not have discharged the bond if the surety had been the principal debtor. (2) Where any person being a surety- (a) dies; or (b) becomes a bankrupt or enters into any arrangement or composition with, or for the benefit of, his creditors; or (c) departs from the Partner States without leaving sufficient property to satisfy the whole amount of the bond, the Commissioner General may require the person giving the bond to enter into fresh security. 38.–(1) Where the conditions of any bond have not been complied with, the Commissioner General may, in the name of the Commissioner General take legal proceedings for the enforcement of that bond. (2) Where any such proceedings are taken, production of the bond shall, without further proof, entitle the Commissioner General to judgment for the stated liability, unless any person against whom such proceedings are taken, proves compliance with all the conditions of the bond or that the bond or security was not executed by that person or, that he has been released from the provisions of the bond or security or, that he has already made satisfaction for the full amount. Provisions relating to sureties Enforcement of bond Act No. 1 of 1965 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 211 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] PART VII DUTIES Liability to Duty 39. Subject to the provisions of the Excise laws, duty shall be paid by a licensee on excisable goods manufactured by the licensee at the rates and in the circumstances specified in the appropriate Partner State Legislation: Provided that, where any excisable goods on which duty has been paid are converted into any other excisable goods liable to a higher rate of duty, whether specific or ad valorem, such converted excisable goods shall only be liable to duty at a rate equal to the difference between such higher rate of duty and the duty originally paid thereon. 40.–(1) Where goods are transferred from one Partner State to another Partner State, and the rates of excise duty in respect of such class of goods in force in the two Partner States are different, the amount of duty arising from such difference shall be collected or refunded, as the case may be, and in such manner as may be prescribed. (2) For the purposes of subsection (1), in any case where goods are not liable to excise duty in one Partner State, there shall be taken to be a nil rate of excise duty for such class of goods in that Partner State. 41. Subject to the provisions of the excise laws, where any remission, rebate or refund of duty has been granted in respect of any excisable goods which have been exported or shipped for use as stores for any aircraft or vessel and such excisable goods are subsequently unloaded in the Partner States for home consumption, such excisable goods shall be liable to duty at the rate in force at the time of such unloading. 42.–(1) Subject to the provisions of the excise laws, where any excisable goods in respect of which any remission, rebate or refund of duty has been granted are subsequently disposed of Rates of duties specified in Partner States Legislation Act No. 4 of 1970 Sch. Different rates of excise duty on transfer of goods EAC L.N. 1/1967 Excisable goods liable to duty on re-importation Excisable goods granted remission liable to duty on disposal ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 212 in any manner inconsistent with the purpose for which such remission, rebate or refund was granted, unless the Authority otherwise directs, such excisable goods shall be liable to the duty which would have been paid if such remission, rebate or refund had not been granted. (2) Where any person in possession of any excisable goods in respect of which any remission, rebate or refund of duty has been granted for any purpose, proposes to dispose of such goods for any purpose inconsistent with the purpose for which such remission, rebate or refund, was granted, such person shall, unless the Authority otherwise directs, furnish the Commissioner General with the particulars of such proposed disposal and shall pay the duty on the excisable goods. (3) Where any excisable goods to which subsection (1) applies are sold or otherwise disposed of without payment of the duty to which they are liable, such goods shall be liable to forfeiture. (4) A person who knowingly disposes of or knowingly acquires any excisable goods to which subsection (1) applies without the duty having been paid in accordance with the provisions of this section, commits an offence. 43. No beer may be consumed on or removed from, a brewery or licensed premises unless duty has been paid: Provided that, the Commissioner General may either specifically or generally permit- (a) the removal of beer in bulk to another brewery or licensed premises for the purpose of bottling or packing; and (b) the drawing of production samples of beer by the brewer for analysis without payment of duty. 44. Where a brewer wishes to transfer beer in bulk to another brewery or licensed premises for bottling or packing, the Commissioner General may require the brewer to give security for the transfer of such beer and pending the giving of such security, the Commissioner General may refuse to permit such transfer. Liability of beer to excise duty Act No. 14 of 1969 Transfer of beer in bulk Act No. 14 of 1969 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 213 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] Computation of Duty on Beer 45.–(1) Subject to the excise laws, duty on beer shall be paid at the rate specified in the Excise Tariff Act of the appropriate Partner State. (2) For the purposes of this Act- (a) the expression “gravity” in relation to any liquid means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of each liquid being computed at sixty degrees Fahrenheit and, where the gravity of any liquid is expressed as a number of degrees, that number shall be such ratio multiplied by one thousand; and (b) the expression “original gravity” in relation to any liquid means its gravity before fermentation. (3) The gravity of any liquid at any time shall be ascertained by the use of a saccharometer of a type approved by the Commissioner General. (4) Where, for the purposes of this Act, it is necessary to ascertain the original gravity of worts in which fermentation has commenced, that gravity shall be ascertained in the following manner- (a) a sample shall be taken from any part of such worts and a definite quantity of the sample by measure at the temperature of sixty degrees Fahrenheit, shall be distilled; (b) the distillate and residue shall each be made up with distilled water to the original measure of the quantity before distillation and the gravity of each shall be ascertained; (c) the number of degrees by which the gravity of the distillate is less than the gravity of distilled water, shall be deemed the spirit indication of the distillate; and (d) the degrees of original gravity standing opposite to such spirit indication in the table set out in the Second Schedule to this Act added to the gravity of the residue, shall be deemed to be the original gravity of the worts. Basis for computing duty on beer ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 214 46. Where the original gravity of any worts in a collecting or fermenting vessel is found by the proper officer to exceed by five degrees or more the original gravity entered in the brewing book by the brewer or the original gravity previously ascertained by the proper officer in relation to such worts, such worts shall be deemed to be the product of a fresh brewing and shall be charged with duty accordingly. 47.–(1) The duty on beer shall become due and shall be charged at the rate in force when it has been bottled or packed for sale by the brewer: Provided that, the Commissioner General may permit the aggregate number of litres of beer bottled or packed by a brewer in any one month to be totalled at the end of that month as if such aggregate number of litres were the product of one bottling or packing operation. (2) Subject to any remission or rebate which may be granted in accordance with the excise laws, the brewer shall pay to the Commissioner General on or before the fifteenth day of every month an amount of duty calculated on the total quantity of beer bottled or packed during the preceding month and any payment so made shall be deducted from the amount of duty due in the month next following the month in respect of which the payment was made: Provided that, the Commissioner General may permit the payment of duty to be deferred to a date not later than the fifteenth day of the month following that on which it becomes due. Computation of Duty on Spirits 48. The duty on spirits shall become due and shall be charged at the rate in force when the spirits liable to such duty are delivered from the distillery or the distiller’s warehouse and such duty shall, subject to any remission or rebate which may be granted in accordance with the provisions of the excise laws, be paid by the distiller or secured to the satisfaction of the proper officer, on its becoming due: Provision for case of excess gravity in worts Time for determining rate of duty and payment Act No. 14 of 1969 Time of delivery determines rate of duty Ord. Nos. 5 of 1959 1 of 1961 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 215 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] Provided that, where spirits are removed from a distillery or distiller’s warehouse to a rectifier’s warehouse, the duty shall become due and shall be charged at the rate in force when the spirits liable to such duty are delivered from the rectifier’s warehouse and such duty shall be paid by the rectifier, or secured to the satisfaction of the proper officer, on its becoming due. 49.–(1) In the case of a distillery where spirits are manufactured by distillation of fermented liquor, the excise duty on spirits shall, in addition to being charged on the spirits distilled, be chargeable in respect of each distillation period in accordance with the provisions of this section. (2) There shall be calculated the quantity of spirits at proof capable of being produced from any wort and wash made at the distillery on the assumption that from every one hundred litres of wort and wash, one litre of spirits at proof will be produced for every five degrees of attenuation, that is to say, for every five degrees of difference between the highest gravity of the wort and the lowest gravity of the wash before distillation and, in such proportion, for any less number of litres of wort and wash or any less number of degrees of attenuation. (3) The gravity of the wort or wash for the purposes of subsection (2) shall be taken as that declared by the distiller: Provided that, if either gravity is found by the proper officer before distillation and the gravity so found is, in the case of wort, higher or, in the case of wash, lower than that declared by the distiller, the gravity to be taken shall be that found by the proper officer. (4) There shall be ascertained the quantity computed at proof of the spirits and feints produced at the distillery after deducting the feints remaining at the end of the last preceding distillation period. (5) Where the quantity calculated under subsection (2) of this section exceeds the quantity ascertained under subsection (4), the excise duty on spirits shall be charged and become payable immediately on that excess: Duty on spirits attenuation charge Ord. No. 5 of 1959 Act No. 12 of 1969 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 216 Provided that, the Commissioner General may make such allowance as in his opinion is reasonable from any charge under this section on proof to his satisfaction that the charge arises wholly or in part on account of the removal of wash for the separation of yeast. (6) In this section, the expression “distillation period” means the period prescribed by regulations made under section 124 for the purpose of taking account of feints and spirits produced. 50.–(1) For the purpose of this Act the strength, weight or volume of any spirits shall be ascertained in accordance with the provisions of this section. (2) Spirits shall be deemed to be at proof if the volume of the ethyl alcohol contained in the spirits made up to the volume of the spirits with distilled water, has a weight equal to that of twelve thirteenths of a volume of distilled water equal to that of twelve thirteenths of a volume of distilled water equal to the volume of the spirits, the volume of each liquid being computed at fifty-one degrees Fahrenheit. (3) The expressions “degree of proof ”, “degree over proof ” and “degree under proof ”, shall be construed by reference to a scale on which one hundred degrees denotes the strength of spirits at proof, and– (a) one hundred and one degrees or one degree over proof, denotes the strength of spirits which would be at proof if there were added such quantity of distilled water as would increase by one percent the volume of the spirits computed at fifty degrees Fahrenheit; (b) ninety-nine degrees or one degree under proof, denotes the strength of spirits which would be at proof, if there were removed from the spirits such quantity of distilled water as would reduce by one percent the volume of the spirits computed at fifty degrees Fahrenheit, and in such proportion for any other number of degrees. Ascertainment of strength, weight and volume of spirits Ord. No. 5 of 1959 Act No. 1 of 1965 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 217 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (4) The equivalent at proof of any spirits not at proof shall for the purposes of this Act, be deemed to be their volume- (a) multiplied by the number of degrees of proof representing their strength; and (b) divided by one hundred. (5) The Authority may make regulations prescribing the means to be used for ascertaining for any purpose the strength, weight or volume of spirits and, any such regulations may provide that in ascertaining for any purpose the strength of any spirits or any substance contained in any spirits which is not ethyl alcohol or distilled water, may be treated as if it were and different regulations may be made for different purposes. (6) This section shall apply to denatured spirits, enguli and to any fermented liquor as it applies to spirits. 51.–(1) Where at any time when an account is taken by a proper officer and a balance struck of the spirits in the stock of a distiller including stocks in the distiller’s warehouse or in the stock of a rectifier or denaturer or in the stock of a person obtaining spirits in respect of which duty has been remitted for a particular purpose, any spirits in excess of what should be in stock, is found, the distiller, or rectifier, denaturer or such other person commits an offence and shall be liable to a fine equal to double the duty on a quantity of spirits equal to the excess of spirits and the excess of spirits shall be liable to forfeiture: Provided that, the Commissioner General may restore any forfeited spirits to the distiller, rectifier, denaturer of spirits or the other person, in any case where the excess is accounted for to the satisfaction of the Commissioner General. (2) Where at any time when an account is taken and a balance struck in accordance with subsection (1), any deficiency in the spirits which should be in stock is found and which cannot be accounted for to the satisfaction of the Commissioner General, the distiller, rectifier denaturer or that other person, commits an offence and shall be liable to a fine equal to double the duty Penalty for excess or deficiency in stocks of spirits Ords Nos. 5 of 1959 15 of 1961 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 218 on a quantity of spirits equal to the deficiency and duty on such a quantity shall become due and shall, notwithstanding section 48, be paid immediately: Provided that, the Commissioner General may make such an allowance for losses in manufacture or in transit as he may consider reasonable. 52.–(1) Where compounded spirits have been deposited in a bonded warehouse, the amount of any refund of duty payable on such deposit, shall be calculated by reference to the quantity of such spirits computed at proof and shall be an amount equal to the duty at the appropriate rate chargeable on a like quantity of spirits, at the time when duty was paid or secured on the spirits from which such compounded spirits were compounded. (2) Compounded spirits warehoused under section 29, shall upon delivery from bonded warehouse for home use, be chargeable with excise duty at the rate in force at the time of such delivery. Computation of Duty on Excisable Goods other than Beer and Spirits 53. The duty on excisable goods, other than beer and spirits, shall become due and shall be charged at the rate in force when the goods liable to such duty are delivered from the stock room of the licensee; and such duty shall, subject to any remission or rebate which may be granted in accordance with the provisions of the excise laws, be paid by the licensee on its becoming due: Provided that, the Commissioner General may permit the payment to be deferred to a date not later than the twenty-first day of the month following that on which it becomes due. 54. When ascertaining the weight of cigarettes for the purpose of computing the duty, there shall be deducted from the gross weight such amount in respect of the paper and materials other than tobacco, used in the manufacture of cigarettes, as the Commissioner General may authorise. Duty on compounded spirits in bonded warehouse Ord. No. 1 of 1961 Time of delivery determines rate of duty Ord. No. 5 of 1959 Allowance in determining weight of cigarettes ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 219 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] 55.–(1) In the case of wine fortified in accordance with subsection (1) of section 34 duty shall be charged at the rate appropriate to wine on the gross quantity of the mixture delivered from the stock room. (2) When ascertaining the quantity of wine with which imported wine has been mixed in accordance with subsection (2) of section 34 for the purpose of computing the duty there shall be deducted from the gross quantity of the mixture an amount equivalent to the quantity of the duty paid on imported wine used in the mixture. Payment of Duty 56. [Repealed by Act No.10 of 2015 s.168]. 57.–(1) Where any amount of tax, including penalties imposed under this Act, remains unpaid after the due date prescribed under this Act or its regulation, interest at the rate prescribed in subsection (2) shall be payable to the Commissioner General on the amount for the time being due and unpaid. (2) The rate of interest chargeable under subsection (1) shall be the commercial bank lending rate of the Bank of Tanzania discount rate at the start of the year and a further five percent per annum. (3) The interest payable under this section shall, while remain unpaid, attract interest as if it is part of the unpaid tax. (4) Interest payable under this section shall be compounded at the end of each prescribed period, accounting period or part of such period of the taxable person during which the tax and any interest due remain unpaid unless the Minister prescribed otherwise. (5) The Commissioner may remit in whole or in part any interest charged under subsection (2) where the person liable for the interest shows good cause. Ascertainment of duty where wine fortified or mixed Ord. No. 15 of 1961 Repealed Interest on overdue tax and payment Act No. 5 of 2011 s. 6 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 220 (6) Where any tax is due to be repaid to a taxable person by the Commissioner General under this Act remains un-refunded after the due date, the Commissioner General shall pay interest to the taxable person at the commercial bank lending rate of the Bank of Tanzania. [s. 56A] 58.–59. [Repealed by Act No.10 of 2015s.168]. [ss. 57–58] 60. Where any duty is imposed or any remission or rebate is allowed under the provisions of the excise laws on any excisable goods according to any specified weight, measure, number or quantity, such duty, remission or rebate, shall be deemed to apply in the same proportion to any greater or less weight, measure, number or quantity, as the case may be, unless specific provision is made to the contrary in any excise law: Provided that, in computing the duty imposed on or any remission or rebate allowable on, any beer, fractions of a litre shall be disregarded. [s. 59] Remission, Rebate and Refund 61.–(1) Subject to the provisions of the excise laws, the proper officer may remit any duty payable in respect of any excisable goods where he is satisfied- (a) that any person, in accordance with the provisions of such laws, entitled to such remission; (b) that any such goods were destroyed by accidental fire or other unavoidable cause, while in any building, room or place, which has been entered in accordance with this Act and which is in the factory in which the goods were manufactured; (c) that such goods have, with the prior permission of the Commissioner General, been destroyed by the licensee under the supervision of a proper officer prior to their Repealed Duties to apply proportionately Remission ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 221 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] leaving any building, room or place, which has been entered in accordance with this Act and which is in the factory in which the goods were manufactured; (d) that such goods were duly exported or shipped for use as stores for any aircraft or vessel: Provided that, such remission shall be granted only to the licensee and shall not be granted- (i) where such goods are exported or shipped in any vessel of less than ten tons register; (ii) where the amount of the duty on such goods is less than forty shillings; or (iii) unless previous notice of such exportation or shipment is given to the proper officer and such goods are produced for examination by the proper officer at the port or place of exportation. (2) Remission of any duty shall not be granted unless the person claiming such remission presents such claim in the prescribed manner, within a period of twelve months from the date when such duty becomes due. [s. 60] 62.–(1) Subject to the provisions of the excise laws, the proper officer may grant a rebate of any duty payable in respect of any excisable goods, where he is satisfied that any person is, in accordance with the provisions of such laws, entitled to such rebate. (2) Rebate of any duty shall not be granted unless the person claiming such rebate presents such claim in the prescribed manner, within a period of twelve months from the date when such duty becomes due. [s. 61] 63.–(1) Subject to the provisions of the excise laws, the proper officer may grant a refund of any duty which he is satisfied- (a) has been paid in error; Rebate Refund ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 222 (b) has been paid in respect of any excisable goods in relation to which, had such duty not been paid, a remission or rebate would have been granted in accordance with this Act. (2) Refund of any duty shall not be granted unless the person claiming such refund, presents such claim in the prescribed manner within a period of twelve months from the date when such duty was paid. [s. 62] 64. Subject to the provisions of the excise laws, the proper officer may remit or refund any duty which is payable or has been paid on any spirits, which are delivered for denaturing in accordance with this Act or on any compounded spirits deposited in a bonded warehouse for exportation or shipment for use as stores for any aircraft or vessel, in accordance with this Act. [s. 63] 65. Subject to the provisions of the Excise laws, the Commissioner General may remit the duty on any spirits delivered in circumstances in which the remission may be granted under any of the laws of the Partner States. [s. 64] 66.–(1) Subject to the provisions of the excise laws, the proper officer may grant a remission or rebate of any duty payable on or a refund of any duty paid on any beer which he is satisfied- (a) has become spoilt or unfit for use by reason of any accident; or (b) has been returned to the brewer as being spoilt or unfit for use. (2) No claim under this section for any remission, rebate or refund, of any duty, as the case may be, shall be granted- (a) in respect of any quantity of beer of less than one hundred and fifty litres but separate quantities of beer may be aggregated in one claim so as to total such quantity of one hundred and fifty litres; Remission or refund of duty on spirits delivered for denaturing Ord. Nos. 5 of 1959 1 of 1961 Remission of duty in accordance with tax laws of Partner States Ord. No. 5 of 1959 Special provisions relating to spoilt beer Act No. 12 of 1969 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 223 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (b) unless the brewer presents such claim in the prescribed manner within a period of eight months from the date when such duty became due; and (c) unless the beer in respect of which such claim is made is destroyed or otherwise disposed of in such manner as the Commissioner General may think fit. [s. 65] Disputes 67. [Repealed by Act No.10 of 2015 s.168]. [s. 66] PART VIII EXCISE AGENTS 68.–(1) Where under the provisions of the excise laws any licensee is required or authorised to perform any act, such act may be performed on his behalf by an authorised agent. (2) A person shall not be the duly authorised agent of any licensee unless- (a) such person is exclusively in the employment of the licensee; or (b) such person in an excise agent duly licensed as such in accordance with any regulations, and, in either case, such person is authorised in writing by the licensee, either generally or in relation to any particular act, to perform the act on behalf of the licensee. (3) The proper officer may require from any person purporting to be the duly authorised agent of any licensee, the production of the written authority and in default of the production of such authority, the proper officer may refuse to recognise such person as a duly authorised agent. [s. 67] 69. Any duly authorised agent who performs any act on behalf of a licensee shall, for the purposes of this Act, be deemed to be the licensee, and shall, accordingly, be personally liable for Repealed Authority of agent Liability of duly authorised agent ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 224 the payment of any duties due in respect of excisable goods manufactured by such licensee and for the performance of all acts which such licensee is required to perform under this Act: Provided that, nothing in this section shall relieve the licensee from any such liability. [s. 68] 70.–(1) Any licensee who authorises any agent to act for him for any of the purposes of this Act shall be liable for the acts and declarations of such duly authorised agent and may, accordingly, be prosecuted for any offence committed by such agent in relation to any such goods as if such licensee had himself committed the offence: Provided that, a licensee shall not be sentenced to imprisonment for any offence committed by his duly authorised agent, unless such licensee actually consented to the commission of the offence. (2) Nothing in this section shall relieve the duly authorised agent from any liability to prosecution in respect of any such offence. [s. 69] PART IX PREVENTION OF EVASION Powers of Officers 71.–(1) Any officer while on duty may enter upon, patrol and pass freely along any premises other than a dwelling-house or any building. (2) Any officer in charge of any aircraft, vessel or vehicle, employed in the prevention of evasion of the provisions of the excise laws, may take such aircraft, vessel or vehicle to such place as the officer may consider most convenient for that purpose, and may keep such aircraft, vessel or vehicle for such time as he may consider necessary for that purpose. Liability of licensee for acts of duly authorised agent Power to patrol freely and moor vessels ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 225 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (3) An officer shall not be liable to any legal proceedings for any action taken in good faith in accordance with this section. [s. 70] 72.–(1) An officer may, in the course of his duty, enter by day or night upon any premises which have been entered or are required to be entered under the excise laws, or any other premises owned or used for the purpose of his trade by any person to whom a licence has been granted under the excise laws, and make such examination and enquiry as he may consider necessary and for the purpose of such entry, such officer may require the assistance of, and take with him, any other officer or a police officer. (2) Where an officer enters upon any such premises in accordance with this section the officer may- (a) require the licensee to produce, either immediately or at a time to be fixed by such officer, the licence of the licensee or any book, document or thing, which such licensee is required, under the provisions of the excise laws, to keep in his factory or which relates to any excisable goods or materials; (b) examine and take copies of any such book or document; (c) seize and detain any such book, document or thing, if, in his opinion, it may afford evidence of the commission of any offence under this Act; (d) require such licensee or any person employed by the licencee to answer questions relating to any such book, document or thing or to any entry in such book or document or to any excisable goods or materials in such factory; (e) require any container, envelope or other receptacle, in any such premises to be opened; (f) at the risk and expense of the licensee, open and examine any package, or any excisable goods or materials, in any such premises; Power to enter and examine factory Ord. No. 5 of 1959 Act No. 14 of 2009 s. 7 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 226 (g) take and retain without payment such reasonable samples of any excisable goods or materials as he may think necessary for the performance of his duties. (3) Any officer acting under this section who is unable to obtain free access to any premises or to any receptacle may enter such premises or open such receptacle, in such manner, if necessary by force, as he may think necessary. (4) Where on the entry upon any premises under this section, any excisable goods, materials or plant, are found in relation to which any offence under this Act has been committed, such excisable goods, materials and plant, shall be liable to forfeiture. (5) An officer shall not be liable to any legal proceedings for any action taken in good faith in accordance with this section. (6) A court or any quasi judicial body shall accept a copy of the authorised record under subsection (2) as an evidence of the nature and contents thereof even if such record is kept in electronic form. [s. 71] 73.–(1) An officer may, in the course of his duty, lock up, seal, mark or otherwise secure– (a) any building, room, place, receptacle or item of plant, in any factory; (b) any excisable goods or materials in any factory. (2) Any person who, except by authority, opens, breaks, alters or in any way interferes with, any lock, seal, mark or other fastening, placed by an officer in accordance with the provisions of this section on any building, room, place, receptacle, item of plant, excisable goods or materials, commits an offence. [s. 72] 74.–77. [Repealed by Act No.10 of 2015 s.168]. [ss. 73–76] 78. In any proceedings for a breach of this Act, the onus of proving that- (a) the place of manufacture of any excisable goods; Power to seal buildings Repealed Proof of proceedings Act No. 10 of 2015 s. 169 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 227 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] (b) any spirits in respect of which duty has been remitted for a particular purpose, have been used for that purpose; (c) the lawful manufacture, removal, conveyance or exportation of any excisable goods; (d) any materials or plant have been unlawfully seized; and (e) a certificate of an analyst or chemist in the employment of the United Republic is inaccurate in any respect, is on the person against whom proceedings have been commenced or person claiming for goods or things which were seized. [s. 76A] 79.–81. [Repealed by Act No.10 of 2015 s.168]. [ss.77-79] Offences 82. [Repealed by Act No.10 of 2015 s.168]. [s. 80] 83.–(1) Any person who- (a) conceals in or, without the consent of the proper officer, removes from, a distillery any wort, wash, low wines, feints, enguli or spirits; or (b) knowingly buys or receives any wort, wash, low wines, feints, enguli or spirits, so concealed or removed; or (c) knowingly buys or receives or has in his possession, any spirits which have been removed from the place where they ought to have been charged with duty before the duty payable has been charged and paid or secured, not being spirits which have been condemned; or (d) without proper authority has in his possession any low wines, enguli or feints; (e) without proper authority has in his possession any wort or wash fit for distillation; or Repealed Repealed Offences in connection with spirits Ord. Nos. 5 of 1959 15 of 1961 ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 228 (f) having obtained any spirits in respect of which duty has been remitted for a particular purpose, fails to comply with any conditions imposed by the Commissioner General concerning the use of such spirits or uses such spirits for a different purpose without the approval in writing of the proper officer, commits an offence and on conviction shall be liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding three years or to both. (2) All spirits and all stills, vessels, utensils, worts, wash, enguli and other materials for manufacturing spirits- (a) found in the possession of any person who commits an offence under subsection (1); or (b) found on any premises on which such an offence has been committed, shall be liable to forfeiture. (3) Notwithstanding any other provisions of this Act relating to goods seized as liable to forfeiture, any officer by whom a thing is seized as liable to forfeiture under subsection (2), may at his discretion spill, break up or otherwise destroy that thing. [s. 81] 84.–92. [Repealed by. Act No.10 of 2015 s.168]. [ss. 82–90] PART X PENALTIES, FORFEITURES AND SEIZURES 93.–(1) A person commits an offence under this Act for which no specific penalty is provided, shall be liable to a fine not exceeding two thousand shillings. (2) Where upon conviction for any offence under this Act, any person becomes liable to a fine not exceeding a specified amount, the court may impose a fine not exceeding three time the value of any excisable goods in respect of which such Repealed General penalty ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. 229 THE EXCISE (MANAGEMENT AND TARIFF) ACT � [CAP. 147 R.E. 2023] offence was committed or such specified amount, whichever is the greater; and for the purpose of determining the value of any such goods- (a) the Commissioner General shall cause such goods to be appraised by the proper officer; (b) the proper officer shall appraise such goods according to the rate and price for which goods of the like kind but of the best quality upon which duties have been paid were sold at or about the time of the offence and no regard shall be had to any damage or injury sustained by such goods; (c) a certificate of such appraised value given under the hand of the Commissioner General shall be prima facie evidence of the value of such goods. [s. 91] 94.–(1) Any vessel of less than two hundred and fifty tons register and any vehicle, animal or other thing used in the conveyance of any excisable goods, materials or plant liable to forfeiture under this Act, shall itself be liable to forfeiture. (2) Any aircraft or vessel of two hundred and fifty tons register or more, made use of in the conveyance of any excisable goods, materials or plant liable to forfeiture under this Act shall not itself be liable to forfeiture but the master of any such aircraft or vessel shall commit an offence and on conviction shall be liable to a fine not exceeding one hundred thousand shillings and such aircraft or vessel may be seized and detained until the fine is paid or security for the fine is given. (3) Where any vessel, vehicle, animal or other thing is liable to forfeiture under this Act, the tackle, apparel, furniture, and all other gear, used in connection with it shall also be liable to forfeiture. [s. 92] Vessels liable to forfeiture ©20 25 G ov ern men t o f T an za nia . A ll r igh ts res erv ed . N o p art of th is bo ok m ay be re pro du ce d o r d ist rib ute d w ith ou t p erm iss ion of O AG. THE EXCISE (MANAGEMENT AND TARIFF) ACT� [CAP. 147 R.E. 2023] 230 95.–(1) Any officer or any police officer, may seize any vessel, vehicle, excisable goods, materials, plant, animals or other thing liable to forfeiture under this Act or which the officer or police officer has reasonable grounds to believe is liable to such forfeiture and such vessel, vehicle, goods, materials, plant, animal or other thing may be seized whether or not any prosecution for any offence under this Act which rendered such vessel, vehicle, goods, materials, plant, animal or other thing liable to forfeiture, has been or will be taken. (2) Any vessel, vehicle, excisable goods, materials, plant, animal or other thing seized under the provisions of this section and any aircraft, vessel or other thing which may be seized and detained under this Act, s