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    1. Biohazard's Avatar
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      Default Tax computation on imported non-utility motor vehicles

      Hii ni namna unavyoweza kukokotoa gharama za kodi endapo umeagizia gari.
      Exclusively other costs kama

      • Clearing and forwarding agent
      • Car registration and license
      • Shipping line charge and Port Charge
      • Insurance

      Hizo zenye red ni gharama za kufikia. pia car registration huwa inafanyika na maagent.
      Summery ya hizo cost ni
      Below 10 years 0-1000 48%
      Below 10 years 1001-1999 55%
      Below 10 years 2000-and above 62%
      More than 10 years 0-1000 77%
      More than 10 years 1001-1999 86%
      More than 10 years 2000-and above 95%

      link yake ni Car Import Taxes - GariYangu.Com

      TAX COMPUTATION ON IMPORTED NON-UTILITY MOTOR VEHICLES

      A. For non-utility vehicles of less than ten years old from the year of manufacture.
      Illustration 1

      Imported non-utility vehicles with engine capacity between 0-1000 cc. The computation of duties and taxes will be based on the applicable rates as follows: -Import duty ……………..25%
      -Excise duty ………………0%
      -VAT………………………18%

      Example

      Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

      Duty/Tax Type Computation Duty/Tax payable
      a) Import duty In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
      USD 625 x TZS 1300 = TZS 812,500
      TZS 812,500
      b) Excise duty In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (0%).
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 0% = USD 0
      USD 0 X TZS 1300 = TZS 0

      TZS 0
      c) Value Added Tax (VAT)
      In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
      USD 2500 + USD 625 +USD 0 =USD 3125
      USD 3125 X 18% = USD 562.5
      USD 562.5 X TZS 1300 = TZS 731,250

      TZS 731,250
      Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 1,543,750

      Illustration 2

      Imported non-utility vehicles with engine capacity between1000-1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:
      -Import duty ……………..25%
      -Excise duty ………………5%
      -VAT………………………18%


      Example

      Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

      Duty/Tax Type Computation Duty/Tax payable
      a) Import duty In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
      USD 625 x TZS 1300 = TZS 812,500
      TZS 812,500
      b) Excise duty In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (5%).
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 5% = USD 156.25
      USD 156.25 X TZS 1300 = TZS 203,125

      TZS 203,125
      c) Value Added Tax (VAT)
      In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
      USD 2500 + USD 625 +USD 156.25 =USD 3281.25
      USD 3281.25 X 18% = USD 590.63
      USD 590.63 X TZS 1300 = TZS 767,819

      TZS 767,819
      Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 1,783,444



      Illustration 3

      Imported non-utility vehicles with engine capacity over 1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:
      -Import duty ……………..25%
      -Excise duty …………….10%
      -VAT…………………… 18%

      Example

      Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

      Duty/Tax Type Computation Duty/Tax payable
      a) Import duty In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
      USD 625 x TZS 1300 = TZS 812,500
      TZS 812,500
      b) Excise duty In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (10%).
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 10% = USD 312.5
      USD 312.5 X TZS 1300 = TZS 406,250

      TZS 406,250
      c) Value Added Tax (VAT)
      In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
      USD 2500 + USD 625 +USD 312.5 =USD 3437.5
      USD 3437.5 X 18% = USD 618.75
      USD 618.75 X TZS 1300 = TZS 804,375

      TZS 804,375
      Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,023,125

      B. For vehicles of more than ten years from the year of manufacture. Illustration 1
      Imported non-utility vehicles with engine capacity between 0-1000 cc. The computation of duties and taxes will be based on the applicable rates as follows:
      -Import duty …………………………………………25%
      -Excise duty on cubic capacity…………………… 0%
      -Excise duty on age ……………….. …………… 20%
      -VAT………………………………….………………18%
      Example Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

      Duty/Tax Type Computation Duty/Tax payable
      a) Import duty In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
      USD 625 x TZS 1300 = TZS 812,500
      TZS 812,500
      b) Excise duty In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (0% on cubic capacity and 20% on age).
      Excise duty on cubic capacity:
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 0% = USD 0
      USD 0 X TZS 1300 = TZS 0
      Excise duty on age:
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 20% = USD 625
      USD 625 X TZS 1300 = TZS 812,500

      TZS 812,500
      c) Value Added Tax (VAT)
      In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
      USD 2500 + USD 625 +USD 0 + USD 625 =USD 3750
      USD 3750 X 18% = USD 675
      USD 675 X TZS 1300 = TZS 877,500

      TZS 877,500
      Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,502,500
      Illustration 2
      Imported non-utility vehicles with engine capacity between 1000-1500 cc. The computation of duties and taxes will be based on the applicable rates as follows:
      -Import duty …………………………………………25%
      -Excise duty on cubic capacity…………………… 5%
      -Excise duty on age ……………….. …………… 20%
      -VAT………………………………….………………18%

      Example
      Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:
      Duty/Tax Type Computation Duty/Tax payable
      a) Import duty In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
      USD 625 x TZS 1300 = TZS 812,500
      TZS 812,500
      b) Excise duty In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (5% on cubic capacity and 20% on age).
      Excise duty on cubic capacity:
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 5% = USD 156.25
      USD 156.25 X TZS 1300 = TZS 203,125
      Excise duty on age:
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 20% = USD 625
      USD 625 X TZS 1300 = TZS 812,500

      TZS 1,015,625
      c) Value Added Tax (VAT)
      In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
      USD 2500 + USD 625 +USD 156.25 + USD 625 =USD 3906.25
      USD 3906.25 X 18% = USD 703.13
      USD 703.13 X TZS 1300 = TZS 914,069

      TZS 914,069
      Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,742,194

      Illustration 3
      Imported non-utility vehicles with engine capacity over 1500 cc . The computation of duties and taxes will be based on the applicable rates as follows: -Import duty …………………………………………25%
      -Excise duty on cubic capacity…………………… 10%
      -Excise duty on age ……………….. …………… 20%
      -VAT………………………………….………………18%
      Example Imported non-utility vehicle with CIF value of USD 2500 on arrival in Tanzania (Assume the exchange rate is TZS 1300 per USD). The Calculation will be as follows:

      Duty/Tax Type Computation Duty/Tax payable
      a) Import duty In order to obtain import duty to be paid, take the certified customs value and multiply by the import duty rate (25%) USD 2500 x 25% =625 USD
      USD 625 x TZS 1300 = TZS 812,500
      TZS 812,500
      b) Excise duty In order to obtain excise duty value, take the certified customs value plus import duty calculated in (a). Then multiply by the excise duty rate (10% on cubic capacity and 20% on age).
      Excise duty on cubic capacity:
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 10% = USD 312.5
      USD 312.5 X TZS 1300 = TZS 406,250
      Excise duty on age:
      USD 2500 + USD 625 =USD 3125
      USD 3125 X 20% = USD 625
      USD 625 X TZS 1300 = TZS 812,500

      TZS 1,218,750
      c) Value Added Tax (VAT)
      In order to get the value of VAT, take the certified customs value and add to it the import duty and the excise duty calculated in (b). Then multiply by the VAT rate (18%)
      USD 2500 + USD 625 +USD 312.5 + USD 625 =USD 4062.5
      USD 4062.5 X 18% = USD 731.25
      USD 731.25 X TZS 1300 = TZS 950,625

      TZS 950,625
      Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,981,875
      Note: 1) Non -Utility vehicles means luxurious vehicles imported solely for private use that is not for public or commercial use.

      2) Customs value is the value approved by Customs as taxable value of the imported goods.



      Motor Vehicle Tax Computation.doc
      UmkhontoweSizwe likes this.


    2. Bigirita's Avatar
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      Default Re: Tax computation on imported non-utility motor vehicles

      Hii ndo Tz inayoongozwa na matikiti maji yanayojifanya yalienda JKT!!

    3. Biohazard's Avatar
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      Default Re: Tax computation on imported non-utility motor vehicles

      Quote By Bigirita View Post
      Hii ndo Tz inayoongozwa na matikiti maji yanayojifanya yalienda JKT!!
      is everything okey wit u?

    4. Ze burner's Avatar
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      Default Re: Tax computation on imported non-utility motor vehicles

      mimi vishazi tu. ila kama naona kizunguzungu hivi!
      Perfect numbers like perfect men are very rare.

    5. Njowepo's Avatar
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      Default Re: Tax computation on imported non-utility motor vehicles

      Naona wameamua kuwapa upenyo TRA kujitajilisha via Rushwa za apa na pale!

    6. Michael Paul's Avatar
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      Default Re: Tax computation on imported non-utility motor vehicles

      thanks mkuu..
      shule ya ukwel

    7. pisces's Avatar
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      Default Re: Tax computation on imported non-utility motor vehicles

      yaani bonge la clue.... Big up baaaab!


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