ARRANGEMENT OF CONTENTSlrct.go.tz/download/Laws of Tanzania 2002/18-2002_The Finance Act... · THE FINANCE ACT, 2002 ARRANGEMENT OF CONTENTS Part Title ... ORDINANCE, CAP. 332

THE FINANCE ACT, 2002

ARRANGEMENT OF CONTENTS

Part Title

PART I PRELIMINARY PROVISIONSAMENDMENT OF THE BUSINESSPART 11

LICENSING ACT, 1972PART III REPEAL OF CAR BENEFIT TAX ACT, 1991

AMENDMENT OF THE COMMODITY IM-PORT SUPPORT REGULATIONS ACT, 1992AMENDMENT OF THE CUSTOMS TARIFF'

PART IV

PART V

ACT, 1976PART VI AMENDMENT OF THE EXCISE TARIFF

ORDINANCE, CAP. 332PART VII AMENDMENT OF THE EXECUTIVE

AGENCIES ACT, 1997PART VIII AMENDMENT OF THE INCOME TAX

ACT, 1973PART IX AMENDMENT OF THE POOLS AND

LOTTERIES ACT, 1967PART X AMENDMENT OF THE ROAD AND FUEL

TOLLS ACT, 1985PART XI - AMENDMENT OF STAMP DUTY ACT, 1972

AMENDMENT OF THE VALUE ADDEDTAX, 1997

PART XII

No. 18 Finance 2002 3

THE UNITED REPUBLIC OF TANZANIA

No. 18 OF 2002I ASSENT

An Act to impose and alter certain taxes and duties and torepeal and amend certain written laws relating to the col-lection and management of public revenue.

ENACTED by the Parliament of the United Republic of Tanzania.PART I

PRELIMINARY PROVISIONS

1. This Act may be cited as the Finance Act, 2002. Short title

2. The provisions of the various Parts of this Act shall, except whereit is provided otherwise in respect of the commencement of any Part, bedeemed to have come into operation on the I'' day of July, 2002.

Com-mence-ment

PART -HAMENDMENT OF THE BUSINESS LICENSING ACT, 1972

3. This Part shall be read as one with the Business Licensing Act,1972 and shall be deemed to have come into operation on the I'' day of

Construc-tion andcommenc-ement ActNo. 25 of1972

July, 2002.

President

4 No. 1 8 Finance 2002

4. Section I I of the Principal Act is amended by repealing subsection(3) and substituting for it the following-

Amend-ment ofsection I I

''(3) Notwithstanding the procedure prescribed under section 6,every application for renewal of a business licence shall be accom-panied by Taxpayer Identification Number issued by the TanzaniaRevenue Authority and documentary evidence or written explana-tion satisfactory to the licensing authority regarding the paymentor exerilpt,ion for payment by the applicant of income tax or suchother tax or levy as the Minister for Finance may, by notice pub-lished in the Gazette, specify for the Purposes of this section.''

5. The principal A6t is amended by deleting items 2, 3, 4, 5, 6, 7 13 Amend-

14, 15, 19, 20, 21, 23, 24, 27, 29, 30 and 33 appearing in the First Ment ofFirstSchedule

SCHEDULE

2. BrokerBusiness

3. Banking

4. FinancialInstitutions

and CapitalMarkets

5. Clewing and Warehousing Foreign USD 2,000 USD 1,000Forwarding

6. Cargo Valu-ation and Superintendent

Schedule and substituting for them items as indicated in thefollowing schedule-

COLUMNI- COLUMN 2 COLUMN 3 COLUMN 4

BusinessCategory

Description ofBusiness FeeforPrinci-palLicence

FeeforStibsid-iary Licence

Court Broker City 400,000 200,000

Municipality 200,000 100,000

Town/District 150,000 100,000

Banking Service ForeignOwned USD I0,000 USD 6,000Bureau de Change ForeignOwned USD 3,000 USD 2,000

Mortagage and Hire Purchasefor MicroenterpriseProgramme

100,000 50.0001=

Financial Institutions ForeignOwned USD 4,000 USD 2,500

Preshipment Inspection Lo-cally Owned

300,000 200,000

Cargo Superintendent


14. Telecommu-nication Busi-ness

15. PassengersGoods&

Transportation

1. Casino:19. Lotteries, USD 40,000 USD 40,000City of Dsm.Games and USD 15,000 USD 15,000Other TownsAmusement

7. ShippingBusiness

13. Electricity.Power and En-ergy Supply

Locally owned 400,000 300,000

Foreign owned - USD 4,000 USD 2,000

Harbours/airport Manage-ment Foreign USD 5,000 USD S,000

Cargo Talling NIL NIL

Production and distribution ofElectricity

Locally owned500,000 300,000

Foreign ownedUSD 5,000 USD 3,000

Production and distribution ofgas products

Foreign owned USD 3,000 USD 2,000

Internet Service Provider For-eign owned USD 5,000 USD 2,000

Telecommunication serviceincluding internet, fax, e-mailphones

300,000 200,000

Cellular Phone Oper.

Locally owned 600,000 200,000Foreign owned USD 10,000 USD 5,000By Railway.


Foreign ownedUSD 3,000 USD 1,500

By Air


Foreign owned USD 3,000 USD 1,500

Contractor Class 4 650,000 650,000

All Foreign OwnedUSD 20,000 USD 10,000

6 No. 18 Finance 2002

2. Slot machines per station:Local under 20 machines 150,000300,000Foreign over 20 machines USD 800USID 1,000

20.Tourist Busi- Tourist Operators USD 1,o0oUSD 2,000ness Foreign Owned

2 1. Non-TouristHotels

400000

27. BuildingContractor

29. GeneralTrading

30. Auctioneers 100,000 100,000

I Night Clubs 500,000 200,000

4. Entertainment Halls 200,000 150,0001=

With Liqour Licence

City/Municipality 100,000 + 1,500per bedroorn

100,000+200per bedroom

Without Liqour Licence

City/Municipality 80,000+200per bedroom

80,000+200per bedroom

Lodging House

City/Municipality 100,000 + 2,000per bedroom

100,000 + 2,000per bedroom

. 23. Importation General Merchandise ?00 00024. Dealership/

Franchise Motor Vehicle 400,000 200,000

Contractor Class I 1,000,000 800,000Contractor Class 2 800,000 750,000



All Foreign Owned USD 20,000 USD 10,000

Silver and Goldsmith Dealer

City/Municipality300,000 200,000

Town/District 250,000 200,000Printing and Publishingbooks and newspapers


Minor Settlements andVillage 50,000 30,000

Motor Oils & Lubricants



33. General Retail shops villageMerchandizing 5,000 5,000

PART IIIREPEAL OF THE CAR BENEFIT TAx ACT, 1991

6.41) The Car Benefit Tax Act, 1991 is hereby repealed. Repeal andSavingsAct No. 19(2) The repeal of the Car Benefit Tax Act, 1 99 1, shall not affect any

right, interest, title, power or privilege created, acquired, accrued, es-tablished or exercisable or any status or capacity existing prior to the~peal or affect any duty, obligation, liability or burden of proof im-posed, created or incurred prior to the repeal or shall not affect anyinvestigation, legal proceedings or remedy in respect of any right, inter-est, power, privilege, duty, obligation, liability or otherwise.

of 1991

PART IVAMENDMENT OF THE COMMODITY IMPORT SUPPORT REGULATION ACT, 1992

7. This Part shall be read as one with the Commodity Import SupportRegulation Act, 1992, hereinafter referred to as the ''principal Act'' andshall be deemed to have come into operation on the first day of July,2002.

Construc-tion ActNo. 15 of1992

8. The principal Act is hereby amended in section 2 by deleting thedefinition of the word ''agent''.

Amend-ment ofsection 2

9. The principal Act is amended by adding immediately after section15 the following new sections-

Additionof sections

''Appoint- 15A.-(I) the Minister may, in his discretion and by a writ-ten notice appoint an agent or agents preferably a bank or afinancial institution to administer the commodity import sup-

ment andduties ofagentsappointedby Minister port facility in accordance with the Act.

(2) The agent appointed under subsection (1) shall enterinto an agreement with the Ministry for the proper adminis-tration of the cominodity import support facility.

No.18 Finance 2002 9

(i) to cause the accounts of the Commodity Import SupportProgramme to be audited by an independent Auditor who shallbe appointed by the Government;

6) to attend to other duties and functions as may be required by theMinister from time to time.

15B.-(1) In scrutinizing any application under subsection(3) of section 15A, the agent shall ensure that the applicationfalls within the Priority sectors which include:

scrutiny ofapplication

(a) agriculture, including purchase of fertilizers, agricultural ma-chinery, tractors, farm implements, packaging materials;

(b) small scale industries, raw materials and light equipment;

(c) construction industry;

(d) energy sector;

(e) fishery, mainly gear and equipment;

(f) mining, mainly small scale mining equipment excluding explo-sives;

(9) transport, mainly trucks and passengers buses;

(h) education health and other sectors with an impact on poverty.

(2) The agent shall, where he is satisfied that the application fallswithin the priority sectors under subsection (1), grant such import sup-port loan applied for to the applicant under such terms and conditions asmay be determined by the agent.

I 0 No. 18 Finance 2002

(3) Subject to subsections (1) and (2) the agent shall ingranting the import support loan ensure that the import sup-Port loans are equitably distributed across the country.

15C.-(1) Notwithstanding section 1513, the agent shallthe Minister before granting import support loans to applicants, consult theApproval by

Minister.

(2) The Minister may, after being consulted by the agentunder subsection (1), give other directives as may be appro-priate to the agent who shall comply with such directives.

PART VAMENDMENT OF THE CUSTOMS TARIFF ACT, 1976

Construc- 10. This Part shall be read as one with the Customs Tariff Act, 1976hereinafter referred to as the ''principal Act''.

tion ActNo. 12 of1976

11. Section 4 of the principal Act is amended in subsection (4)-Amend-

(a) by deleting the word ''five'' which appears in paragraph (a) andment of''.section 4

substituting for it the word ''zero ,(b) by deleting paragraph (b);(c) by renumbering paragraph (c) as paragraph (b).

12. Part A of the First Schedule to the principal Act is amended-Arnend-ment of (a) by inserting additional National Note to Chapter 73 immediatelyPart A of

after Note 2:the FirstSchedule

...

FinanceNo. 18 2002 11

''National Additional Note

I - In this Chapter subheading 73089010 includes roofing tiles withpertinent accessories, plated or coated'';

(b) by inserting additional National Note to Chapter 87 immediatelyafter Note 4.

''National Additional Note1. Sub heading 8702.10.20 and 8702.90.20 excludes three door

(hard top) Motor Vehicle''

(c) by substituting the entries specified under the column 4'importduty'' with the entries specified in the Schedule below:

SCHEDULE

27.10 Petroleum oils and oils ob-tained from bitumiousminerals other thancrude; preparations notelsewhere specified or in-cluded, containing byweight 70% or more ofpertroleum oils or of oilsobtained from bitumiousminerals, these oils beingthe basic constituents ofthe preparations.

- Lubricants- Lubricanting greases2710.00.72 15%kg

HeadingNo.

HS Code Description Unit ImportDuty

01.05 Live poultry, that is to say,fowls of the species Gallusd0mesticus, ducks, geese,turkeys and guinea fowls.

Weighing not more than-185 g-

--- Fowls of the species Gallusdomesticus

0105.11.90 --- Other u 25%


38.08 Insecticides, rodenticides, fun-gicides, herbicides, anti-sprouting products and plantgrowth regulators, disinfec-tants and similar products, putup in forms or Packings forretail sale or as preparationsor articles (for example, sul-phur-treated bands, wicks andcandies, and flypapers).

48.03 4803.00.00 Toilet or facial tissue stock, towelor napkin stock and similar pa-per of a kind used forhou,eholdOr sanitary Purposes, cellulosewadding and webs of cellulosefibres, whether or not crepedcrinkled, embossed, Perforated:surface Coloured, surface deco-

Kg 10%

rated or printed, in rolls or sheets

69.02 Reffiactory bricks, blocks, tile,and similar refractory ceramic

6902.10.00

constructional goods, other thanthose of siliceous fossil meals orsimilar siliceous earths.

Structures (exluding prefabri-cated buildings of heading No.94-06) and parts of structures(for example, bridges andbridge-sections, lock-gates,towers, latttice masts, roofs,roofing frame-works, doorsand windows and their framesand thresholds for doors,shutters, balustrades, pillarsand columns), of iron or steel;plates, rods, angles, shapes,sections, tubes and the like,prepared for use in structures,of iron or steel.

73-08

- Other

- Insecticides3808. 1 0. I o -- Mosquito coil Kg 10%3808. I o.90 --Other Kg 0%

6902.20.00 - Containing by weigh, singly ortogether, more than 50% of el-ements Mg. Ca or Cr, expressedas MgO, CaO or Cr203

kg 10%

6902.20.00 - Containing by weigh more than50% Of elumina (A] 2 0 3)1 ofsilica (SIO or of a mixture orcompound of these Products,

kg 10%

6902.90.00 - Other 10%


- Tanks, casks, drums, cans,boxes and similar containers,for any material (other thancompressed or liquefied gas),of iron or steel, of a capacity notexceeding 300e, whether or notlined or heat-insulated, but notfitted with mechanical or thermal

73.10

equipment.

96.08 Ball point pens; felt tippedand other porous-tippedpens and markers; foun-tain pens, stylograph pensand other pens; duplicat-ing stylos; propelling orsliding pencils; pen-hold-ers, pencil-holders andsimilar holders; parts (in-cluding caps and clips) ofthe foregoing articles,other than those of head-ing No. 96.09.

7308.90.10 --- Roofing tiles with acces~sories

Kg 25%

7308.90.90--Other Kg 0%

-Of a capacity of less than50e:

-- Other

7310.29.20 -- Beverage cans, tins andends

Kg 0%

87.02 Motor vehicles for thetransport of ten or morepersons, including thedriver.

- With compression-ignitioninternal combustion pistonengine (diesel of semi-diesed)

8702.10.20 --Of cubic capacity of 2000 ormore and seating capacitynot exceeding ten persons

u 25%

- Other8702.90.20 - Of cubic capacity of 2000

or more and seating capac-ity not exceeding ten per-sons

- u 25%

- Other9608.91.00 -- Pen nibs and nib points u 15%

14 No. 18 Finance 2002- 13.-(1) The Second Schedule to the principal Act is amended by sub-

stituting entries specified under the column ''Suspended duty'' with theentries specified in the Schedule herein below.

(2) The rates of suspended duty on goods referred to in the Scheduleshall not, except for goods specified in to H.S. Codes 2402.20.90,2403. 1 0. I 0, and 2523.29.00 apply to goods originating from East Afri-can Community member states.

SCHEDULE

Heading H.S. Code Description Suspended SuspendedNo. Duty Duty

(Provided) (Imposed)

04.01 Milk and cream, not con-centrated nor containingadded sugar or othersweetening matter.

Milk and cream, concen-04.02trated or containing addedsugar or other sweeteningmatter.

0402.10.00 - In powder, granules or other 25% 20%solid forms, of a fat content,by weight, not exceeding1.5%

- In powder, granules or othersolid forms, of a fat content,by weight exceeding 1.5%

-- Not containing added-sugar or Other sweetening

matter

0401.10.00 - Of a fat content, by weight,not exceeding I%

25% 20%

0401.20.00 - Of a fat content, by weightexceeding I% but not ex-ceeding 6%

25% 20%

0401.30.00 - Of a fat content, by weight,exceeding 6%

25% 20%


04.03 Butter milk, curdled milkand cream, yogurt, kephirand other fermented oracidified milk and cream,whether or not concen-trated or containing addedsugar or other sweeteningmatter or flavoured orcontaining added fruit,nuts or cocoa.

04.04 Whey, whether or not con-centrated or containingadded sugar or othersweetening matter; prod-nets consisting of naturalmilk constituents, whetheror not containing addedsugar or other sweeteningmatter, not else wherespecified or included.

0402.21.90 --- Other 25% 20%

--- Other

0402.29.90 --- Other 25% 20%

- Other

-- Not containing added sugaror other sweetening matter

0402.91.90 --- Other 25% 20%

- --Other

0402.99.90 --- Other 25% 20%

0403.10.00 - Yogrt 25% 0%

0403.90.00 - Other 25% 0%


0404.10.00 - Whey and modified whey,whether Or not concentratedor containing added sugar orother Sweetening matter

25% 0%

Soya-bean oil and its frac-15.07tions, whether or notrefined, but not chemicallymodified.

0404.90.00 - Other 25% 0%

04.05 Butter and other fats andoils derived from milk;dairy spreads.

- Butter

0405.10.10 --- Ghee 25% 0%

0405. i o.90 --- Other 25% 0%

0405.20.00 - Dairy spreads 25% 0%

0405.90.00 - Other 25% 0%

04.06 Cheese and curd.

0406. i o.00 - Fresh (unripened or un-cured) cheese, includingwhey cheese, and curd

25% 0%

0406.20.00 - Grated or powdered cheese,of all kinds

25% 0%

0406.30.00 - Processed cheese, not gratedor powdered

25% 0%

0406.40.00- - Blue-veined cheese 25% 0%

0406.90.00 - Other cheese 25% 0%


15.08 - Groundnut oil andits fractions,whether or not re-fined, but notchemically modi-fled.

- Olive oils and its15.09fractions, whetheror not refined, butnot chemicallymodified.

1510.00.00 Other oils and their15.10fractions, obtainedsolely from olives,whether or not re-fined, but notchemically modi-fied, includingblends of these oilsor fractions ofbeading No. 15.09

Palm oil and its15.11fractions, whetheror not refined, butnot chemicallymodified.

1507.10.00 - Crude oil whether ornot degununed

10% 10%

1507.90.00 - Other 10% 10%

1508.10,00 - Crude oil 10% 10%

1508.90.00 - Other 10% 10%

1509.10.00 - Virgin 10% 10%

1509.90.00 - Other 10% 10%

1511.10.00 - Crude oil 10% 10%

- Other

1511.90,10 - - For industrial use10% 10%

1511.90.90 - - Other 10% 10%


- Sunflower-seed,15.12sunflower or cot-ton-seed oil andfractions thereof,whether or not re-fined, but notchemically modi-fled.

- Coconut (copra),15.13palm kernel or ba-bassu oil and frac-tions thereof,whether or not re-fined, but notchemically modified.

- Sunflower-seed orsunflower oil andfractions thereof..

1512.11.00 - Crude oil 10% 10%

1512.19,00 - Other 10% 10%

- Cotton-seed oil andits fractions:

1512.21.00 - Crude oil, whether ornot gossy pol hasbeen removed

10% 10%

1512.29.00 - Other 10% 10%

- Coconut (copra) oiland its fractions:

1513.11.00 - - Crude oil 10%

1513.19.00 - - Other 10%

- Palm kernel or ba-bassu oil and frac-tions thereof:

1513.21,00 - - Crude oil 10%

1513.29.00 - - Other 10%


- Rape, colza or mus-15.14tard oil and frac-tions thereof,whether or not re-fined, b u.t notchemically modi-fied.

- Other fixed veg-15.15 etable fats and oils

(including jojobaoil) and their frac-tions, whether ornot refined, but notchemically modi-fled.

15.16 Animal or vegetablefats and oils andtheir fractions,partly or wholly by-drogenated, inter-esterified, reesteri-fled or elaidinised,whether resterifiedor not refined, butnot further pre-pared.

- Animal fats and oils1516.10.00 10%10%and their fractions

1514,10.00 - Crue oil 10% 10%

1514.90.00 - Other 10% 10%

- Linseed oil and itsfi-actions

1515.11.00 - - Crude oil 10% 10%

1515.19.00 - - Other 10% 10%

- Maize (corn) oil andits fractions

1515.21.00 - - Crude oil 10% 10%

1515.29.00 - - Other 10% 10%

1515.50.00 - Sesame oil and itsfractions

10% 10%

1515.90.00 - Other 10% 10%


1516,20.00- Vegetable fats and 10%

Oils and their frac- 10%tions

15-17

1517.10.00 - Margarine excludingliquid margarine 10% 10%

- Other1517.90.00 10% 10%

Animal or vegetable15.18fats and Oils andtheir fractions,

boiled, OXidised, de-hydrated, sul-Phurised, blow.,POlYmerisedbyheat in vacuum orin inert gas or oth-erwise chemically

Modifjed~ eXcludingthose Of headingNO- 15-16; inedible'n'-Itures or prepa-

rations Of animalsor vegetable fats orOils or of tractionsOf different fats or

Oils of this Chapter,not elsewhere speci-tied or included.

- Other

1518.00.90 Cigars, cheroots,cigarillos and cig.- 10% 10%24.02 rett0s, Of tobacco orOf tabacco substi-tutes.

Margarine; ediblemixtures orpreparations ofanimal or vegetablefats or oils or offractions of differentfats or oils of thisChapter, other thanedible fats or oils ortheir fractions ofheading No. 15.16.


24.03 Other manufacturedtobacco and manu-factured tobaccosubstitutes; ''homo-genised'' or ''re-constituted'' to-bacco; tobacco ex-tracts and essences.

- Smoking tobacco,whether or not con-taining tobacco sub-stitutes in any pro-portion

Tshs. 4,000/=30%2403.10.00 per kg- - Cut rag/filler

25.23 Portland cement,aluminous cement,slag cement, super-sulphate cementand similar by-draulic cements,whether or notcoloured or in theform of clinkers.

- Cigarettes contain-ing tobacco

2402.20.90 - - Other 30% Tshs 8,000/=per mi I.

- Portland cement:

2523.29.00 - - Other50% 40%

36.06 3605.00.00 Matches, other thanpyrotechnic ar-ticles of headingNo. 36.04

25%Shs. 4,000/=per 1000match boxes

40.11 New pneumatictyres, of rubber.

- Of a kind used onmotor cars (includ-ing station wagonsand racing cars)


Woves fabrics of52.08 cotton, containing

85% or more byweight of cotton,weighing not morethan 200 g/mI

52.09 Woven fabrics ofcotton, containing85% or more byweight of cotton,weighing morethan 2OOg/m2

4011.10.90 - - Other 50% 40%

-- Of a kind used onbuses or lorries

4011.20.90 - - Other 50% 40%

4011.50.00 Of a kind used on bi-cycles

50% 40%

40.13 Inner tubes, of rub-ber

4013.20.00 - - Of a kind used onbicycles

50% 40%

- Printed

--- Plain weave, weighing not more thanlOOg/m2

5208.51.10 --- Khanga and Kitenge 40% 35%

- - Plain weave weighing more thanlOOg/m2


- Printed

- - Plain weave

5209.51.10 ...Khanga and Kitenge 40% 35%


52.10 Woven fabrics ofcotton, containing85% by weight ofcotton, mixedmainly or solelywith man-made fi-bres, weighing notmore than 2OOg/ml

Woves fabrics of52.11cotton, containing85% by weight ofcotton, mixedmainly or solelywith man-made fi-bres, weighingmore than 200g/M2

Woven fabrics ofsynthetic filamentyarn, including wo-

54.07 ven fabrics ob-tained from materi-als of heading No.5404

- Printed

- Plain weave


- Printed

5212.52.10 - - Plain weave

5211.51.10--- Khanga and Kitenge 40% 35%

52.12 Other woven fabricof cotton.

- Weighing not morethan 2OOg/m2

-- Printed


--Printed



- Other woven fabricscontaining 85% ormore by weight offilaments of nylon orother polyamides:

- Other woven fabricscontaining 85% ormore by weight ortextured polyesterfilaments:

- Other woven fabricsof containing 85% ormore by weight ofsynthetic filaments:

-- Other woven fabricscontaining less than85% by weight ofsynthetic filaments,mixed mainly orsolely with cotton:

- - Printed


-- Printed


-Printed


- Printed

--- Khanga and Kitenge 40% 35%

- Other woven fabrics

--- Printed



Woven fabrics of54.08artificial filamentyarns, includingwoven fabrics ob-tai ned from materi-als of heading No.5405

Woven fabrics of55.13synthetic fabrics,containing lessthan 85% byweight of such fi-bres, mixed mainlyor solely with cot-ton, of a weight notexceeding 170g/m'

55.14 Woven fabrics ofsynthetic stable fi-bres, containingless than 85% byweight of such fl-bres mixed mainlyor solely with cot-ton of a weight ex-ceeding 170g/m'

--- Khanga and Kitenge5514.41.10 35%40%

- - Printed


- - Printed


- Printed

- Of polyester stablefibres, plain weave

5513.41.10 ... Khanga and Kitenge 40% 35%

- Printed

- Ot polyester stablefibres, plain weave


55.16 Woven fabrics ofartificial stable fi-bres.

- Containing 85% ormore by weight ofartificial stable fi-bres:

- Containing less than85% by weight ofartificial stable fi-bres, mixed mainlyor solely with woolor fine animal hair.

- Containing less than85% by weight ofartificial stable fi-bres, mixed mainlyor solely with cotton

--- Khanga and Kitenge5516.94.10 35%40%

- - Printed

5516.14.10 ---Kbanga and Kitenge 40% 35%

- - Printed


- - Printed

5516.34.10 - Khanga and Kitenge-- 40% 35%

5516.44.10 ... Khanga and Kitenge 40% 35%

- Other

- Printed


Garments, made up62.10of fabrics of headingNo. 56.02, 56.03,56.06 or 56.07.

Sacks and bags, of a63.05 kind used for the

4oacking of goods.

- Of jute or of other6305.10-00 Tshs. 200/=50%textile bast fibres ofper pieceheading No. 53.03.

- Other women's orgirls' garments

6210.50.10 - -- Khanga and Kitenge 40% 35%

62.11 Tracks suits, ski suitsand swimwear; othergarments

- Other garmentswomen's or girls':

- - Of cotton

6211.42.10 --- Kbanga and Kitenge 40% 35%

- - Of man-made fibres


Documents

ARRANGEMENT OF CONTENTSlrct.go.tz/download/Laws of Tanzania 2002/18-2002_The Finance Act... · THE FINANCE ACT, 2002 ARRANGEMENT OF CONTENTS Part Title ... ORDINANCE, CAP. 332