Non-Tariff Barriers

Complaint

Complaint number

NTB-001-218  

NTB Type

2.6. Additional taxes and other charges  

Complaint

Tanzania's Finance Act 2024 introduced an excise duty for ‘’imported’’ products under HS Code 32.08 (Paints and varnishes including enamels and lacquers) of T Shs. 500 per kilo. However, this excise duty has NOT been imposed on any local manufacturers of the same products.

We intend to import items under this heading made in Kenya. Under the spirit of the EAC Trade protocols, which allows for free movement of goods, no duties, taxes or other non-tariff barriers should be imposed on any goods from a EAC partner country that a local manufacturer does not pay.

Therefore we believe this excise duty represents a huge disincentive to Kenyan manufacturers and hindrance to free trade within the EAC.
After writing to the TRA for assistance in the above issue, we were told that the Excise duty is chargeable to all goods falling under that heading even if it is of Kenyan origin (see our letter and their response)
We therefore request your assistance on way forward for us to import items under the HS codes mentioned from Kenya without being subject to this new excise duty of 500 T Shs. Per kilo.  

Progress update note

The SCTIFI of May 2025 noted that, although the Republic of Kenya had not provided transactional evidence on the reported excise duty, broader concerns remain regarding the misapplication of the term “imports” within the EAC context. Partner States were reminded that Article 15 of the Customs Union Protocol on National Treatment prohibits discriminatory treatment of goods originating from other EAC Partner States. The meeting therefore urged all Partner States to harmonize the interpretation and application of the term “imports” in national laws and practices with the EAC legal framework, in order to facilitate intra EAC Trade.  

Policy or regulatory NTB

No 

Location

Tanzania: Dar es Salaam (Other)  

Reporting Country or Region

Kenya  

Country specific trade issue

No  

Date of incident

2024-10-29  

Status

In process  

Product Description

Paints and varnishes including enamels and lacquers under HS Code 3208

Computer-assisted translation

• English
• Arabic
• French
• Portuguese

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Total value

0  

Date reported

2024-11-04 19:45  

Modified

2025-08-10 11:11