Unguja. The government has pledged to strengthen oversight of customs tax assessments following concerns that some importers are being charged duties based on container size rather than the actual goods inside.
The issue was raised in the Zanzibar House of Representatives by Jaku Hashim Ayoub, who sought clarification on the legal basis for assessing cargo using container measurements such as 40-foot containers instead of the value of the goods transported.
Responding to the question, Dr Juma Malik Akil, Minister of Finance and Planning, said customs duties are legally determined by the value and quantity of goods, not container size.
He explained that under Section 122 of the Customs Act of the East African Community, read together with the Fourth Schedule of the law, customs valuation is based on the actual price paid for goods in the country of purchase under conditions of fair commercial competition. According to the Minister, duty calculations under the East African Community Customs Act of 2004 take into account several factors, including the purchase price of goods, country of origin, exchange rates, tariff rates, freight charges and insurance costs.
However, Dr Akil acknowledged that challenges can arise if container-based assessments are applied without regard to the actual cargo or legal requirements. He said the government is closely monitoring the practice to ensure compliance with the law and fairness for traders. “To address potential irregularities, the Government is strengthening supervision and inspection of tax assessment systems to ensure duties reflect the actual contents of containers.
It is also expanding the use of cargo inspection technologies such as scanners and digital systems to reduce inaccurate valuations,” he said.
In addition, he said, traders will continue to have the right to appeal and request reviews of tax assessments they consider unfair, while authorities review procedures and regulations to eliminate gaps that may cause disputes or disrupt trade.
The Minister said the measures are intended to promote transparency, equity and efficiency in customs administration.
