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WE HAVE ALL KIND OF USED VEHICLE SHIPING DIRECT FROM OMAN TO DAR ESALAM PORT
ARABIAN GULF CO.
MUSCAT - OMAN
worldcoastllc@yahoo.com
ARABIAN GULF CO.
MUSCAT - OMAN
worldcoastllc@yahoo.com
Mwangalumemile
Member
- Apr 22, 2009
- 27
- 1
JARIBU KUFUATA HUU MTIRIRIKO HALAFU UTAONA NI WAPI UNASIMAMIAKWA WAZO LANGU HII NI NJIA RAHISI KWA WEWE KUJIPIMA. KAZI NJEMATAX COMPUTATION ON IMPORTED NON-UTILITY MOTOR VEHICLESA. For non-utility vehicles of less than ten years old from the year of manufacture.Illustration 1Imported 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%ExampleImported 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
uty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 0% = USD 0USD 0 X TZS 1300 = TZS 0 TZS 0c) 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 3125USD 3125 X 18% = USD 562.5USD 562.5 X TZS 1300 = TZS 731,250 TZS 731,250Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 1,543,750Illustration 2Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 5% = USD 156.25USD 156.25 X TZS 1300 = TZS 203,125 TZS 203,125c) 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 3281.25USD 3281.25 X 18% = USD 590.63USD 590.63 X TZS 1300 = TZS 767,819 TZS 767,819Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 1,783,444Illustration 3Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 10% = USD 312.5USD 312.5 X TZS 1300 = TZS 406,250 TZS 406,250c) 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 3437.5USD 3437.5 X 18% = USD 618.75USD 618.75 X TZS 1300 = TZS 804,375 TZS 804,375Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,023,125B. For vehicles of more than ten years from the year of manufacture.Illustration 1Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 0% = USD 0USD 0 X TZS 1300 = TZS 0Excise duty on age:USD 2500 + USD 625 =USD 3125USD 3125 X 20% = USD 625USD 625 X TZS 1300 = TZS 812,500 TZS 812,500c) 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 3750USD 3750 X 18% = USD 675USD 675 X TZS 1300 = TZS 877,500 TZS 877,500Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,502,500Illustration 2Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 5% = USD 156.25 USD 156.25 X TZS 1300 = TZS 203,125Excise duty on age:USD 2500 + USD 625 =USD 3125USD 3125 X 20% = USD 625USD 625 X TZS 1300 = TZS 812,500 TZS 1,015,625c) 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 3906.25USD 3906.25 X 18% = USD 703.13USD 703.13 X TZS 1300 = TZS 914,069 TZS 914,069Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,742,194Illustration 3Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 10% = USD 312.5 USD 312.5 X TZS 1300 = TZS 406,250Excise duty on age:USD 2500 + USD 625 =USD 3125USD 3125 X 20% = USD 625USD 625 X TZS 1300 = TZS 812,500 TZS 1,218,750c) 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 4062.5USD 4062.5 X 18% = USD 731.25USD 731.25 X TZS 1300 = TZS 950,625 TZS 950,625Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,981,875Note: 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.
uty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 0% = USD 0USD 0 X TZS 1300 = TZS 0 TZS 0c) 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 3125USD 3125 X 18% = USD 562.5USD 562.5 X TZS 1300 = TZS 731,250 TZS 731,250Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 1,543,750Illustration 2Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 5% = USD 156.25USD 156.25 X TZS 1300 = TZS 203,125 TZS 203,125c) 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 3281.25USD 3281.25 X 18% = USD 590.63USD 590.63 X TZS 1300 = TZS 767,819 TZS 767,819Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 1,783,444Illustration 3Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 10% = USD 312.5USD 312.5 X TZS 1300 = TZS 406,250 TZS 406,250c) 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 3437.5USD 3437.5 X 18% = USD 618.75USD 618.75 X TZS 1300 = TZS 804,375 TZS 804,375Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,023,125B. For vehicles of more than ten years from the year of manufacture.Illustration 1Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 0% = USD 0USD 0 X TZS 1300 = TZS 0Excise duty on age:USD 2500 + USD 625 =USD 3125USD 3125 X 20% = USD 625USD 625 X TZS 1300 = TZS 812,500 TZS 812,500c) 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 3750USD 3750 X 18% = USD 675USD 675 X TZS 1300 = TZS 877,500 TZS 877,500Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,502,500Illustration 2Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 5% = USD 156.25 USD 156.25 X TZS 1300 = TZS 203,125Excise duty on age:USD 2500 + USD 625 =USD 3125USD 3125 X 20% = USD 625USD 625 X TZS 1300 = TZS 812,500 TZS 1,015,625c) 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 3906.25USD 3906.25 X 18% = USD 703.13USD 703.13 X TZS 1300 = TZS 914,069 TZS 914,069Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,742,194Illustration 3Imported 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%ExampleImported 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 followsuty/Tax Type Computation Duty/Tax payablea) 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 USDUSD 625 x TZS 1300 = TZS 812,500 TZS 812,500b) 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 3125USD 3125 X 10% = USD 312.5 USD 312.5 X TZS 1300 = TZS 406,250Excise duty on age:USD 2500 + USD 625 =USD 3125USD 3125 X 20% = USD 625USD 625 X TZS 1300 = TZS 812,500 TZS 1,218,750c) 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 4062.5USD 4062.5 X 18% = USD 731.25USD 731.25 X TZS 1300 = TZS 950,625 TZS 950,625Total Duty & Tax Payable Import Duty + Excise Duty + VAT TZS 2,981,875Note: 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.Mwangalumemile
Member
- Apr 22, 2009
- 27
- 1
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%
ExampleImported 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 |
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%
ExampleImported 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 |
2) Customs value is the value approved by Customs as taxable value of the imported goods.
Mwangalumemile
Member
- Apr 22, 2009
- 27
- 1
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%
ExampleImported 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 |
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%
ExampleImported 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 |
2) Customs value is the value approved by Customs as taxable value of the imported goods.
MOKILI MOBIMBA
Member
- Aug 21, 2011
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mkuu weka www. Ndiyo uteleweka (niushauri'tu).
Mwangalumemile
Member
- Apr 22, 2009
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http://www.tra.go.tz/documents/Motor%20Vehicle%20Tax%20Computation.doc
Mkuu OMANORYX LINK ULIYOMBA NDO HIYO
Mkuu OMANORYX LINK ULIYOMBA NDO HIYO
Mwangalumemile
Member
- Apr 22, 2009
- 27
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Mwangalumemile
Member
- Apr 22, 2009
- 27
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E52 enjoy hizo link ambazo zitakusaidia kuwa na maamzi sahihi.
Who Cares?
JF-Expert Member
- Jul 11, 2008
- 3,507
- 3,364
Jamaa kauliza swali rahisi tuuu akiagiza verossa ya usd 3000 atachargiwa tshs ngapi ushuru???
Naona mwamuwekea hadi websites, pages, na wengine mmefunguwa shule ya tra...jibuni swali lake full stop.
Naona mwamuwekea hadi websites, pages, na wengine mmefunguwa shule ya tra...jibuni swali lake full stop.
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- Nov 26, 2011
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This website can be helpful
Kuagiza Gari: Pokea Gari na Endesha - GariYangu.Com
Kuagiza Gari: Pokea Gari na Endesha - GariYangu.Com
Lyamber
JF-Expert Member
- Jul 24, 2012
- 11,716
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kuanzia na rates walizoanzia mwezi september tra kama ni verossa ya 2500 cc jipange na kama milion 4.2 mpaka million 5.3 na ni kama ya 2002 mpaka 2003..kama ni ya 2000cc inapungua lakini si chini ya millioni 4 kwa msaada zaidi nenda site ya tra download kitu kinaitwa import calculator na recommended retail price magari yote utayapata..yan
Maundumula
JF-Expert Member
- Nov 4, 2010
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Ndio hawa halafu wanaenda ku appeal kule NECTA kwamba mtihani umesahihishwa vibaya yeye alikuwa kichwa!!
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