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					               CUSTOMS

POLICY AND PROCEDURE MANUAL




October 2006
Page 2
                 CUSTOMS POLICY AND PROCEDURE MANUAL

                                                                  Index
GLOSSARY OF TERMS ........................................................................................... 9
GLOSSARY OF TERMS ........................................................................................... 9
PART A           CUSTOMS PROCESSING ................................................................ 10
A 1.             DECLARATION PROCESSING ........................................................ 10
    A 1.1.          PRE-LODGEMENT IMPORT PROCEDURES - TISCAN ...................10
    A 1.1.1.              Pre-Lodgement Processing Arrangements ............................... 10
    A 1.1.2.              Pre-Lodgement Risk Rating of Consignments ......................... 12
    A 1.1.3.              Exemptions to Pre-Lodgement Processing Arrangements ... 12
    A 1.1.4.              Documentary Requirements .......................................................... 13
    A 1.1.5.              Procedures Flowchart...................................................................... 14
    A 1.2.          ENTRY LODGEMENT AND PAYMENT PROCEDURES – DTI BUREAU
                    .......................................................................................................................16
    A 1.2.1.              DTI in ASYCUDA++ ........................................................................... 16
    A 1.2.2.              Preparation and Lodgment Arrangements ................................ 16
    A 1.2.3.              Payment Arrangements ................................................................... 17
    A 1.2.4.              Documentary Requirements .......................................................... 17
    A 1.2.5.              Procedures Flowchart...................................................................... 18
    A 1.3.          ENTRY CLEARANCE AND RELEASE PROCEDURES - CUSTOMS19
    A 1.3.1.              Import Entries .................................................................................... 19
    A 1.3.2.              Export Entries .................................................................................... 25
    A 1.3.3.              Transit Goods Entries ...................................................................... 31
    A 1.3.4.              Warehousing Entries........................................................................ 34
    A 1.3.5.              Provisional and C21 Entries........................................................... 34
    A 1.3.6.              Perfection of Provisional and C21 Entries ................................. 34
    A 1.4.          ENTRY CLEARANCE AND RELEASE FLOWCHARTS ...................35
    A 1.4.1.              Imports ................................................................................................. 35
    A 1.4.2.              Exports................................................................................................. 36
    A 1.4.3.              Transits ................................................................................................ 37
    A 1.4.4.              Warehousing ...................................................................................... 38
    A 1.4.5.              C21 and Provisional Entries........................................................... 38
A 2.             PROCESSING FEES AND FEE EXEMPTIONS ................................ 39
    A 2.1.          PROCESSING FEE ...................................................................................39
    A 2.2.          DIS (1.2%) FEE ..........................................................................................39
    A 2.3.          DIS (1.2%) FEE EXEMPTIONS ...............................................................39
A 3.             PAYMENTS AND REVENUE ACCOUNTING ................................... 41
    A 3.1.          BANK PAYMENTS ....................................................................................41
    A 3.2.          ACCOUNTS SECTION .............................................................................41
    A 3.2.1.          The Daybook ...................................................................................... 41



                                                                Page 3
   A 3.2.2.          Cash and prepayment accounts ................................................... 42
A 4.          CARGO REPORTING ....................................................................... 42
A 5.          DATA PROCESSING AND ASYCUDA++ ......................................... 43
   A 5.1.       INTRODUCTION TO THE ASYCUDA SYSTEM ..................................43
   A 5.1.1.        Overview of ASYCUDA++ ............................................................... 43
   A 5.1.2.        Aim of the ASYCUDA++ Arrangements ...................................... 44
   A 5.1.3.        Office functionality ........................................................................... 44
   A 5.2.       ASYCUDA++ SYSTEM MODULES .......................................................44
   A 5.2.1.        User Modules ..................................................................................... 44
   A 5.2.2.        Headquarters Modules .................................................................... 46
   A 5.3.       THE CUSTOMS DECLARATION DOCUMENT (TANSAD)...............47
   A 5.3.1.        Introduction ........................................................................................ 47
   A 5.3.2.        Declaration Types (models) .......................................................... 47
   A 5.3.3.        The Form of Declaration.................................................................. 48
   A 5.3.4.        The Declaration Structure ............................................................... 48
   A 5.3.5.        Declaration Status ............................................................................ 51
   A 5.3.6.        Stored Declarations .......................................................................... 51
   A 5.3.7.        Registered Declarations .................................................................. 51
   A 5.3.8.        Assessed Declarations .................................................................... 51
   A 5.3.9.        Amending Declarations ................................................................... 51
   A 5.4.       CUSTOMS PROCEDURE CODES ........................................................51
   A 5.4.1.        Code Structure................................................................................... 51
   A 5.4.2.        Extended Procedure code .............................................................. 52
   A 5.4.3.        Additional Procedure Code ............................................................ 52
   A 5.5.       THE DECLARATION (TANSAD) FIELD STRUCTURE .....................53
   A 5.5.1.        Field Types.......................................................................................... 53
   A 5.5.2.        Mandatory fields ................................................................................ 53
   A 5.5.3.        Warehouse Product Specification Codes .................................. 54
   A 5.5.4.        TANSAD Field Guide ........................................................................ 56
   A 5.6.       ASYCUDA++ PROCESSING FUNCTIONS ..........................................62
   A 5.6.1.        Request Release of a Consignment............................................. 62
   A 5.6.2.        Assigning (re-routing) Declarations ............................................ 62
   A 5.6.3.        Check Document ‘Selection Criteria’........................................... 63
   A 5.6.4.        Updating the Inspection Act .......................................................... 63
   A 5.6.5.        Inspection Act Discrepancy codes .............................................. 64
   A 5.6.6.        Amending and Re-Assessing Declarations ............................... 64
   A 5.6.7.        Assessment Notices ........................................................................ 65
   A 5.6.8.        Release after Error Management Action ..................................... 65
   A 5.7.       OTHER ASYCUDA++ FUNCTIONS.......................................................65
   A 5.7.1.        Prepayment Accounts ..................................................................... 65
   A 5.7.2.        Transit Guarantee Accounts .......................................................... 66
   A 5.7.3.        Warehouse Guarantee Accounts .................................................. 67
   A 5.7.4.        Cashier Reports and Reconciliation ............................................ 68
A 6.          MOVEMENT, STORAGE AND ACCOUNTING FOR CUSTOMABLE GOODS
                 71


                                                        Page 4
   A 6.1       MANIFESTED CARGO.............................................................................71
   A 6.1.1       Manifest Acquittal ............................................................................. 71
   A 6.1.2       Road/Rail Manifests.......................................................................... 72
   A 6.2       TRANSIT GOODS .....................................................................................72
   A 6.2.1       Introduction ........................................................................................ 72
   A 6.2.2       Transit Guarantees ........................................................................... 72
   A 6.2.3       Generation of a Transit Document (T1)....................................... 72
   A 6.2.4       T1 Validation....................................................................................... 73
   A 6.2.5       Status of Transit Documents ......................................................... 73
   A 6.3       WAREHOUSED GOODS .........................................................................74
   A 6.3.1       Introduction ........................................................................................ 74
   A 6.3.2       Warehouse Guarantees ................................................................... 74
   A 6.3.3       Goods Entered for Warehousing .................................................. 74
   A 6.3.4       Change of Ownership ...................................................................... 75
   A 6.3.5       Transfers between Warehouses ................................................... 75
   A 6.3.6       Ex-Warehousing for Home Use ..................................................... 75
   A 6.3.7       Ex-Warehousing for Export ............................................................ 75
   A 6.3.8       Ex-Warehousing for Transfer to Zanzibar .................................. 76
   A 6.3.9       Ex-Warehousing for Removal to a Military Duty-Free Shop.. 76
   A 6.3.10      RE-Warehousing ............................................................................... 77
   A 6.3.11      Reports ................................................................................................ 77
A 7.          CARGO SCANNING AND EXAMINATIONS..................................... 78
   A 7.1.      GENERAL FOCUS ....................................................................................78
   A 7.2.      SPECIFIC FOCUS .....................................................................................78
A 8.          ASYCUDA++ CLIENT TRAINING EXERCISES ................................ 82
   A 8.1.      EXERCISE ONE.........................................................................................82
   A 8.1.1.      Accessing a Declaration ................................................................. 82
   A 8.1.2.      Scrolling a Declaration .................................................................... 83
   A 8.1.3.      Process a Single Item Declaration ............................................... 83
   A 8.1.4.      Store the Declaration in the Local Store..................................... 87
   A 8.1.5.      Insert Declaration additional information................................... 87
   A 8.2.      EXERCISE TWO ........................................................................................88
   A 8.2.1.      Retrieve a Declaration from the local store ............................... 88
   A 8.2.2.      Register a Declaration ..................................................................... 88
   A 8.2.3.      Assess a Declaration ....................................................................... 89
   A 8.2.4.      View a Declaration ............................................................................ 89
   A 8.2.5.      Retrieve a Registered Declaration for Amendment ................. 91
   A 8.2.6.      Amending a Declaration .................................................................. 91
   A 8.2.7.      Local Menu.......................................................................................... 91
   A 8.2.8.      Print a Declaration ............................................................................ 91
   A 8.3.      EXERCISE THREE ....................................................................................92
   A 8.3.1.      Process a Two Item Declaration ................................................... 92
   A 8.3.2.      Register and print a Declaration ................................................... 93
A 9.          ASYCUDA++ REFERENCE CODES ................................................ 95


                                                        Page 5
   A 9.1.        DECLARATION TYPES ...........................................................................95
   A 9.2.        CUSTOMS PROCEDURE CODES ........................................................95
   A 9.2.1.        Extended Procedures Codes - EPCS. ......................................... 95
   A 9.2.2.        Additional Procedure Codes - APCs............................................ 96
   A 9.2.3.        Customs Offices .............................................................................. 100
   A 9.2.4.        Banks.................................................................................................. 102
   A 9.2.5.        Countries and Currencies............................................................. 103
   A 9.2.6.        Mode of Transport. ......................................................................... 109
   A 9.2.7.        Package Types ................................................................................. 109
   A 9.2.8.        Transit Sheds ................................................................................... 110
   A 9.2.9.        Preference ......................................................................................... 111
   A 9.2.10.       Warehouses ...................................................................................... 111
   A 9.2.11.       Means of Payment .......................................................................... 115
   A 9.2.12.       Delivery Terms ................................................................................. 115
A 10.          DECLARATION SUPPORT DOCUMENTS ..................................... 116
   A 10.1.       IMPORT/EXPORT/TRANSIT SUPPORT DOCUMENTS ..................116
   A 10.2.       EXEMPTION DOCUMENTS ..................................................................116
   A 10.3.       PERMITS AND CERTIFICATES ...........................................................116
A 11.          FORMS ............................................................................................ 117
   A 11.1.       IMPORT DECLARATION FORM (IDF) ................................................117
   A 11.2.       CLASSIFICATION AND VALUATION REPORT (CVR) ...................120
   A 11.3.       ASYCUDA IMPORT DATA INPUT FORM (AIDIF) ............................123
   A 11.4.       TANSAD ....................................................................................................125
   A 11.5.       RELEASE ORDER ..................................................................................126
   A 11.6.       RE-ASSESSMENT NOTICE ..................................................................127
   A 11.7.       SCAN ORDER ..........................................................................................128
   A 11.8.       TRANSIT DOCUMENT (T1)...................................................................130
PART B         CUSTOMS SECURITIES ................................................................. 131
PART C         LICENSING AND ACCREDITATION .............................................. 132
C 1.           WAREHOUSES ............................................................................... 132
   C 1.1.        INTRODUCTION ......................................................................................132
   C 1.2.        GENERAL CONDITIONS .......................................................................132
   C 1.3.        SPECIFIC CONDITIONS ........................................................................133
   C 1.4.        WAREHOUSE APPLICATIONS ...........................................................135
   C 1.4.1.         Processing Application for Bonded Warehouse .................... 135
   C 1.4.2.         Process Flow for Bonded Warehouse Application............... 139
C 2.           INLAND CONTAINER DEPOTS ...................................................... 140
   C 2.1.        INTRODUCTION ......................................................................................140
   C 2.2.        GENERAL CONDITIONS .......................................................................140
   C 2.3.        SPECIFIC CONDITIONS ........................................................................141
   C 2.4.        INTERIM OPERATING ARRANGEMENTS ........................................142
   C 2.5.        APPLICATIONS .......................................................................................143


                                                          Page 6
C 3.          AGENTS .......................................................................................... 143
   C 3.1.       INTRODUCTION ......................................................................................143
   C 3.2.       GENERAL CONDITIONS .......................................................................143
   C 3.3.       AGENT EXAMINATION ARRANGEMENTS ......................................143
   C 3.4.       SPECIFIC CONDITIONS ........................................................................144
   C 3.5.       TRANSITIONAL ARRANGEMENTS ...................................................145
   C 3.6.       APPLICATIONS .......................................................................................145
   C 3.6.1.        Processing Application for Agents License ............................ 145
   C 3.6.2.        Process Flow for Agents Application ........................................ 150
C 4.          EXPORT INCENTIVE SCHEMES .................................................... 152
   C 4.1.       MANUFACTURE IN BOND ...................................................................152
   C 4.2.       EXPORT PROCESSING ZONES .........................................................152
   C 4.3.       DRAWBACK.............................................................................................152
C 5.          COMPLIANT TRADERS SCHEME ................................................. 153
   C 5.1.       The Scope of the Scheme ....................................................................153
   C 5.2.       The Benefits of being a Member of the Scheme............................153
   C 5.3.       Joining the Compliant Traders Scheme ..........................................154
   C 5.4.       Roles, Responsibilities and Record Keeping Requirements .....155
   C 5.5.       Scheme Participation Requirements ................................................155
   C 5.6.       Processing Arrangements under the Scheme ...............................156
   C 5.7.       Monitoring and Audit ............................................................................157
C 6.          FORMS ............................................................................................ 158
   C 6.1.       BONDED WAREHOUSE LICENCE APPLICATION .........................158
   C 6.2.       CUSTOMS AGENTS LICENCE APPLICATION ................................161
   C 6.3.       AGENTS ADDITIONAL INFORMATION .............................................163
   C 6.4.       LICENCE REJECTION LETTER ..........................................................165
   C 6.5.       ADDITIONAL INFORMATION LETTER ..............................................166
   C 6.6.       LICENCE APPROVAL LETTER ...........................................................167
   C 6.7.       COMPLIANT TRADERS SCHEME APPLICATION FORM .............168
   C 5.8.       COMPLIANT TRADERS SCHEME AGREEMENT FORM ..............170
PART D        CLIENT RESPONSIBILITIES .......................................................... 173
D 1.          IMPORTER/AGENT ROLES AND RESPONSIBILITIES ................ 173
   D 1.1.       AGENT APPOINTMENT REQUIREMENTS .......................................173
   D 1.2.       THE IMPORTER ROLE AND RESPONSIBILITIES ..........................173
   D 1.3.       THE AGENT ROLE AND RESPONSIBILITIES .................................173
   D 1.4.       FUTURE MONITORING ARRANGEMENTS ......................................174
D 2.          RECORD KEEPING REQUIREMENTS ........................................... 176
   D 2 1.       IMPORTERS, EXPORTERS AND AGENTS ......................................176
   D 2.1.1.        The Legislation ................................................................................ 176
   D 2.1.2.        Importer, Exporter and Agent Requirements .......................... 177
   D 2.1.3.        Manner and Form of Documents, Records and Books ........ 180


                                                       Page 7
   D 2.1.4.       Record Keeping Penalties and Sanctions ................................ 180
   D 2 2.       BONDED PREMISES .............................................................................181
PART E        CUSTOMS AUDIT ARRANGEMENTS ............................................ 182
E 1.          POST CLEARANCE AUDIT ............................................................ 182
   E 1.1.       IMPORTED GOODS ...............................................................................182
   E 1.2.       EXPORTS .................................................................................................182
   E 1.3.       TRANSIT GOODS ...................................................................................182
   E 1.4.       EXEMPTIONS ..........................................................................................182
   E 1.5.       PETROLEUM PRODUCTS ....................................................................182
E 2.          APPROVED PREMISES/ACTIVITIES AUDITS ............................... 183
   E 2.1.       CARGO DEPOTS ....................................................................................183
   E 2.1.       WAREHOUSING ......................................................................................183
   E 2.2.       INWARD/OUTWARD PROCESSING ..................................................183
   E 2.3.       MANUFACTURING IN BOND (MIB) ....................................................183
   E 2.4.       EXPORT PROCESSING ZONES (EPZS) ...........................................183
   E 2.5.       DRAWBACK.............................................................................................183
   E 2.6.       COMPLIANT TRADERS ........................................................................183
PART F        SANCTIONS AND PENALTIES ...................................................... 184
WEBSITE AND EMAIL CONTACT ADDRESSES: .............................................. 185




                                                         Page 8
                  GLOSSARY OF TERMS
AGOA      African Growth Opportunity Act
AIDIF     Asycuda Import Data Input Form
APCs      Additional Procedure Codes
ASYCUDA   Automated System for Customs Data (Deal with task of
          international trader)
AWB       Airway Bill
BOL       Bill of Lading
C21       Special Clearance Form
CN        Consignment Note
COTECNA   The parent company of Tiscan
CPC       Customs Procedure Code
CPU       Central Processing Unit; is one of the main part of
          computer
CRMS      Computerized Risk Management System
CSC       Customs Service Centre
CVR       Classification and Valuation Report
DIS       Destination Inspection Scheme
DTI       Direct Trader Input
EPCs      Extended Procedures Codes
EPZ       Export Processing Zone
EX n      Export Declaration Type
FCL       Consignment comprised of full container/s
FI        Final Invoice
FIFO      First In First Out i.e. The goods which first enter into a
          warehouse are the ones which are taken out first
IDF       Import Declaration Form
IM n      Import Declaration Type
IU        Tiscan Overseas Inspection Unit
KICD      Kurasini Inland Container Deport
LCL       Consignment comprised of less than a container
MCC       Malawi Cargo Center
Necor     A Private Company contracted by the TRA to provide
          services associated with Direct Trader Input
PCVR      Provisional Classification and Valuation Report
PFI       Pro-forma Invoice
QA        Quality Assurance
QN        Query Notice
SBE       Single Bill Of Entry
TAFFA     Tanzania Freight Forwarders Association
TANSAD    Tanzania Single Administrative Document
TBS       Tanzania Bureau of Standards
TICTS     Tanzania International Container Terminal services
TIN       Taxpayer Identification Number
TISCAN    Private Company contracted by TRA to provide destination
          Inspection (DI) services
TISS      Inter-Bank transfer system
TMU       Transit Monitoring Unit
TPA       Tanzania Port Authority
TPDF      Tanzania Peoples Defence Forces
TVS       Treasury Voucher System




                           Page 9
PART A          CUSTOMS PROCESSING
A 1.     DECLARATION PROCESSING
Goods imported, exported or transiting Tanzania are subjected to a three-stage
declaration process. The processing stages consist of:
      Pre-lodgement (imports only);
      Lodgement and payment; and
      Entry Receipt, Clearance and release
Under the existing processing arrangements, unless otherwise determined by the TRA,
all consignments are subject to documentary checking and inspection in Tanzania. The
level of intervention will vary according to the level of risk determined by Customs.

A 1.1. PRE-LODGEMENT IMPORT PROCEDURES - TISCAN
The purpose of this section is to formalise the procedures and arrangements that relate
to the Pre-Lodgement Processing of imports to Tanzania.
Procedures applying to Entry Lodgement and Payment and Entry Receipt, Clearance
and Release are dealt with in later sections.
A 1.1.1. Pre-Lodgement Processing Arrangements
The Pre-lodgement stage of the import process is designed so that all activities
associated with receiving, risk assessing and checking import information, documents
and related details (the paperwork) and risk assessing consignments for inspection
purposes can be completed before imports arrive in Tanzania.
The private company Tiscan is contracted by the TRA to perform Customs documentary
checks associated with Pre-lodgement. All imports (with few exceptions -- refer section
A 1.1.3 below) are required to undergo the Pre-lodgement arrangements.
Agents whose consignments are subject to the Pre-lodgement Arrangements must
notify their „intention to import‟ by completing an Import Declaration Form (IDF) and
lodging it and a Pro-Forma Invoice (PFI) or Final Invoice (FI) - if available, with Tiscan
as soon as possible after goods are purchased or shipped from overseas. Hardcopy
IDFs are available from Tiscan offices and electronic copies can be downloaded from
the TRA and Tiscan websites. Completed IDFs and PFIs can be electronically e-mailed
to Tiscan at: IDF@cotecna.co.tz
Provided that IDF and PFI details are complete, the importation is registered and an IDF
number provided to the agent.
The process of checking that the IDF and PFI details supplied by agents in relation to
valuation, tariff classification and origin are correct then begins.




                                       Page 10
Documentary checking activities are focused on detecting transactions where:
   information, documents or related details supplied by importers to agents are
    incomplete, incorrect, false, misleading or fraudulent; and
   goods may be undervalued, misclassified, prohibited or restricted;
Checking is conducted either locally or by an overseas unit of Tiscan. In those cases
that are referred overseas, suppliers are requested by the overseas unit to provide
certain documents and details related to the importation.
Final copies of importers invoices, transport documents and other relevant documents
including exemptions and permits must be provided to Tiscan as and when they are
requested by overseas units or received by importers. IDF and PFI details are verified
against final documents.
When documentary checking and verification has been finalised Tiscan issues a
Provisional Classification and Valuation Report (PCVR) for collection by the agent --
PCVRs can be e-mailed upon request. The PCVR contains Tiscan's assessment of the
valuation and classification of the goods -- if an agent disagrees with the PCVR he/she
can request a review and require the company to formally notify the basis of its
assessment.
The PCVR must be signed by the agent, returned to Tiscan and be accompanied by an
application for a Classification and Valuation Report (CVR). Tiscan then issues a CVR
and a DTI Bureau Data Input Form1.
Apart from details related to classification, valuation and origin, which are required
inputs for the Lodgement and Payment Stage of the import process. the CVR also
contains a security code (control number), which includes details of the consignment
risk ratings. This is a very important code and is the means by which Tiscan
consignment risk ratings are transferred to ASYCUDA++.
Pre-lodgement Documentary checking activities can take time to complete and for that
reason it is to the advantage of agents for them to lodge their IDFs and PFIs as soon as
possible after goods are purchased or shipped and provide final documents as soon as
they become available so that all Pre-Lodgement Processes can be finalised well before
consignments arrive in Tanzania.
Tiscan has an online facility on its website which allows importers and agents to track
the progress of their IDF from registration through to issue of the CVR. Agents can
register for online access through the Tiscan website.
Once the CVR is issued and the goods have arrived, agents should be able to
immediately gain a clearance for their goods provided they have entered their
declaration via DTI, submitted their completed TANSAD and supporting documents to
Customs, paid all duties, taxes and fees and there are no impediments to release.

1
  Customs is presently in the process of introducing ASYCUDA++ at all offices throughout Tanzania. Until this
process is finalised, when goods are imported at Customs offices not connected to ASYCUDA++, Tiscan will issue
a Single Bill of Entry (SBE) instead of a DTI Bureau Data Input Form to the agent -- the SBE is the required input
form at non-ASYCUDA++ offices.


                                                 Page 11
A 1.1.2. Pre-Lodgement Risk Rating of Consignments
Tiscan uses its Computerised Risk Management System (CRMS) to assess risks
associated with imports. Databases containing overseas and local price information,
agent, importer and supplier compliance histories and other intelligence are interrogated
by CRMS to assess the relative risk levels of all consignments.
In terms of checking import documents and related details, local Tiscan staff use the
local price database and access other intelligence to check consignments assessed as
low risk. Consignments determined as medium or high risk are referred to Tiscan
overseas offices where more detailed checking is carried out using an overseas (export
price) database and overseas intelligence.
In terms of the cargo itself, the level of intervention by Customs is determined from risk
ratings allocated by CRMS that are focused on identifying consignments in which
undeclared, misdescribed or under-declared goods may be found. Consignments
assessed as low risk are not inspected. Those determined to be medium risk are either
scanned using an x-ray scanner or receive a cursory examination. Consignments
assessed as high risk are subjected to full physical inspection.
A 1.1.3. Exemptions to Pre-Lodgement Processing Arrangements
While a small proportion of imported consignments are exempted from undergoing Pre-
Lodgement Processing, all consignments imported into Tanzania are subjected to some
form of documentary checking and risk assessment. The exemption arrangements are
as follows:

   At Dar es Salaam and Tanga Ports
   Only consignments consisting of explosives etc for use by the Government of
   Tanzania are exempted from Pre-Lodgement Processing.

   At Dar Es Salaam International Airport
   Only the following are exempted:
      consignments that are valued at less than $US 500;
      unaccompanied baggage, personal or household effects;
      commercial samples; current newspapers, journals or periodicals; medicines or
       vaccines with a shelf-life of less than 30 days; live animals, fresh chilled or frozen
       fruits, vegetables, fish, meat or eggs; and
      explosives etc for use by the Government of Tanzania.

   At Parcels Post or Registered Express Couriers
   Most goods imported in this way are exempted from Pre-Lodgement Processing with
   only those valued at $US 5,000 or more per consignment being subject to the
   arrangements.




                                       Page 12
   At Other Locations
   Consignments of a type that have in the past been required to be processed by
   Tiscan are to continue to be processed by it. Those previously not subjected to Pre-
   Lodgement Processing will continue to be exempted. However, changes to these
   arrangements are presently being considered and agents should check with
   Customs prior to clearance at these locations to ensure that the arrangements have
   not changed.
   Consignments imported at these locations that are not subjected to Pre-Lodgement
   Processing are subjected to documentary checking and risk assessment by
   Customs after entries are lodged for processing.
A 1.1.4. Documentary Requirements
Agents are required to provide the following import documents to Tiscan:

   Import Declaration Form (IDF)
   Agents are required to notify their intention to import goods subject to Pre-
   Lodgement Processing using the IDF -- this form is available from Tiscan and
   Customs offices or can be downloaded electronically from their websites.

   Pro Forma Invoice (PFI)
   Tiscan will accept a PFI from an agent if a Final Invoice (FI) is not available at the
   time the IDF is lodged.

   Final Invoice (FI)
   Tiscan requires original or certified copies of the FI before Pre-Lodgement
   Processing can be finalised. The FI is the commercial invoice issued to an importer
   by the overseas supplier of goods at the time the goods are purchased.

   Packing List
   A packing list is required by Tiscan when a single consignment is comprised of
   multiple containers (FCLs) or containing multiple goods (LCLs).

   Bill of Lading (BoL), Airway Bill (AWB) or Consignment Note (CN)
   An original or copy of the transport document related to the importation (i.e. BoL,
   AWB or CN) is required by Tiscan.

   Exemption Documents
   When an exemption of duty or tax is claimed, Tiscan require the original or certified
   copy of the exemption document.

   Country of Origin Certificate
   When preference is claimed, Tiscan require the original or a certified copy of the
   country of origin certificate.



                                      Page 13
   Import Permits
   In those cases where restrictions apply to imported goods, the original or a certified
   copy of the government permit or certificate is required to be provided to Tiscan.
   Certificates and permits include:
   ·    Fumigation certificates (e.g. Worn clothing)
   ·    TBS certificate (e.g. Food stuffs, used motor vehicles, cosmetics, tyres, etc)
   ·    Permits from Ministry of Health (chemicals -- for industrial and consumer
        chemicals)
   ·    Photosanitary certificates (e.g. plants and seeds)
   ·    Plant importation permit (plants)
   ·    Batch certificates (for manufactured consumables)
   ·    Radiation certificates
A 1.1.5. Procedures Flowchart
The following flow chart details the procedures that are associated with Pre-Lodgement
Processing:




                                      Page 14
                                               Pre Lodgement Import Process

                                                        Agent/importer obtains copy of
                                                        IDF (from Customs or Tiscan
                                                        offices or from their websites)




                                                           Agent/importer completes
                                                                     IDF



                                                             Completed IDF and PFI
                                                            (or FI - if avail) lodged at
                                                               Tiscan (can email)



  Final Documents to be                                        Tiscan allocate IDF
 provided to Tiscan or IU                                      number and advise
 as soon as they become                                          agent/importer
         available
        (can email)
                                                                       High
                                                          No                           Yes
                                                                       Risk?


                                            Local Tiscan office checks          Cotecna IU checks of
                                            of valuation, classification,      valuation, classification,
                                                 country of origin                 country of origin
                                                                                                                    Status of
                                                                                                                      IDF
                                                                                                                    available
                                                                                                                    “on line”
                                                             Tiscan produce PCVR                                       via
TERMS
                                                              and advise importer                                    Tiscan
IDF  = Import Declaration Form
                                                                                                                    website
PFI  = Pro forma Invoice
FI   = Final Invoice
                                                            Importer accepts PCVR
IU   = Overseas Inspection Unit
                                                              and applies for CVR
PCVR = Provisional Classification &                               (can email)
       Valuation Report
CVR* = Classification Valuation
       Report (final)                                          Tiscan Risk Rates
CRMS = Computerrised Risk                                      consignment using
       Management System                                             CRMS
AIDIF* = ASYCUDA Import Data Input
         Form
SBE = Single Bill of Entry                                     Tiscan issue CVR
                                                                      and
                                                                 AIDIF or SBE
                                                                                                        Legend
Footnote:
* AIDIF and CVR include a security code                                                            Agent/importer
called „Control Number‟ which is verified                 AIDIF or SBE used for input
by ASYCUDA++ to provide data integrity                           to ASYCUDA                        Tiscan



                                                          Page 15
A 1.2. ENTRY LODGEMENT AND PAYMENT PROCEDURES – DTI BUREAU
This section specifically relates to import, export and transit entry Lodgement and
Payment arrangements. Procedures related to Pre-Lodgement and Entry Receipt,
Clearance and Release arrangements are dealt with separately.
A 1.2.1. DTI in ASYCUDA++
ASYCUDA++ is designed specifically with DTI at its core. Security is controlled by the
system. Agents communicate with the ASYCUDA++ Customs system by a specifically
designed program, MODBRK, which itself communicates with ASYCUDA by the use of
electronic messages.
These messages are pre-programmed and so cannot be altered by agents in any way.
In simple terms this means that only messages requesting acceptance of entries or
requests for list of entries or account balances will be accepted and effected by the
system. No other requests will be accepted by ASYCUDA++. The messages
themselves are encrypted and so cannot be intercepted by a third party. The system
recognises the individual agent by his name and password. The system limits individual
agents to submitting only their own entries and also to obtaining information regarding
their business with Customs. This ensures commercial confidentiality.
The MODBRK program is a user-friendly method of preparing and submitting entries. It
contains a range of tools and helpful facilities to assist agents including:
·     Process “replication” which automatically updates itself whenever connection is
      made to the Customs system.
·     The tariff and other support files.
A 1.2.2. Preparation and Lodgment Arrangements
Agents are responsible for ensuring that entries and details contained on those entries
are complete and correct. They are also responsible for providing all supporting
documents and permits relevant to entries that are required for Customs processing
purposes.
Where imported goods have been subjected to Pre-Lodgement Processing
Arrangements, classifications, valuations, Customs control numbers and certain other
details assessed by Tiscan (including the CRMS rating) are required to be input to
ASYCUDA++ without changes being made by agents2.
The private company Necor is contracted by the TRA to provide services associated
with Direct Trader Input (DTI) of import, export and transit data to the ASYCUDA++
processing system3. Two separate methods are available to enter declarations:
1. DTI Remote Connected Agents



2
  Where ASYCUDA++ is not operational and import consignments have been processed under Pre-Lodgement
  Arrangements, Tiscan SBEs are required to be lodged directly with Customs.
3
  Customs handles all lodgement activities associated with the input of import, export and transit data at those
  offices where ASYCUDA++ is not yet operational.


                                                  Page 16
Agents that have a remote connection to the ASYCUDA++ server via the DTI Provider
can prepare entries at their offices using their own computers.
2. Local Bureau Service
If agents do not have a remote connection, they can use the services of DTI Bureau
staff located at Customs offices to prepare their entries.
The required details are contained on the ASYCUDA Import Data Input Form (AIDIF)
produced by Tiscan -- agents lodging entries at the DTI Bureau must complete the
blank sections on the AIDIF.
Where exports, transits and imports (only those exempted from Pre-Lodgement
Processing Arrangements) are input via the DTI Bureau, a blank Tanzania Single
Administrative Document (TANSAD) must be completed by the agent and provided to
the Bureau for use by its staff as an input document4.
For both methods of input entry details are validated by ASYCUDA++ against systems
reference files (e.g. Cargo Manifests, HS Tariff, TINs etc).
Any errors detected during the input phase or validation must be rectified before the
next stage is initiated. In the event that any of the errors identified by the checking
process cannot be immediately rectified the declaration data may be stored locally on
the PC for retrieval at a later time.
If the local check is completed without errors the declaration data is then passed to the
Customs server with a request for Assessment. It is then assessed and allocated a
Registration number.
At the end of the process a TANSAD, which contains all of the details required for
further Customs processing is printed. The printed TANSAD must be signed and
stamped and lodged in duplicate by the agent.
A 1.2.3. Payment Arrangements
Once a TANSAD has been printed, agents must proceed to the bank to pay duties,
taxes and/or fees before lodging their TANSADs at Customs for clearance. Where the
total amount payable exceeds TZS 10 million, the payment must be made electronically
(see Section A3.1).
A 1.2.4. Documentary Requirements
Agents that prepare their entries using the services of the DTI Bureau are required to
provide the following documents to the Bureau:
     A completed „TANSAD‟ form (compiled by the agent); or
     A completed „AIDIF‟ (provided by Tiscan).




4
    A blank SBE must be completed by agents and lodged directly with Customs at offices where consignments are
    not subject to Pre-lodgement Processing Arrangements and ASYCUDA++ is not yet operational.


                                                  Page 17
A 1.2.5. Procedures Flowchart
The following flow chart details procedures that are associated with Import Entry
Lodgement via the DTI Provider and Payments through the Banks.




                                  Page 18
A 1.3. ENTRY CLEARANCE AND RELEASE PROCEDURES - CUSTOMS
A 1.3.1.       Import Entries
This section is specific to the Entry Receipt, Clearance and Release procedures that
relate to imports.
Procedures applying to exports are covered in section A1.3.2 and transits in section
A 1.3.3.
A 1.3.1.1 Customs Clearance Counter
Agents are required to lodge two signed copies of their completed TANSAD at the
Clearance Counter of the Customs Service Centre5 together with any other required
support documents (refer below).
Customs check that the declaration is signed and that all supporting documents are
presented before accepting a TANSAD for processing and requesting release from
ASYCUDA++6. Supporting documents include:
      Tiscan CVR
      When consignments are subject to Pre-lodgement Processing, the original copy of
      the Tiscan CVR is required.
      Final Invoice (FI)
      Original or certified copies of the FI are required. The FI is the commercial invoice
      issued to an importer by the overseas supplier of goods at the time the goods are
      purchased.
      Packing List
      A packing list is required when a single consignment is comprised of multiple
      containers (FCLs) or containing multiple goods (LCLs
      Bill of Lading (BoL), Airway Bill (AWB) or Consignment Note (CN)
      An original or copy of the transport document related to the importation (i.e. BoL,
      AWB or CN) is required
      Exemption Documents
      When an exemption of duty or tax is claimed, the original or certified copy of the
      exemption document is required. A complete list of the supporting documents
      required is listed in Section A10.




5
  Formally known as the Longroom.
6
 At Customs offices where ASYCUDA++ is not yet operational, Customs are to ensure that the DIS 1.2% Fee and
the Processing Fee have been included in the “Other Charges” box of the SBE and that all duties, taxes and fees
have been paid prior to lodgement with Customs.


                                                Page 19
     Treasury Voucher
     When goods are entered under the Treasury Voucher System, the original of the
     approved voucher is required.
     Country of Origin Certificate
     When preference is claimed, the original copy of the Country of Origin Certificate is
     required.
     Import Permits
     In those cases where restrictions apply to goods that are imported, the original
     copy of the relevant Government permit is required. Some of the certificates and
     permits that are required include:
     · Fumigation certificates (e.g. Worn clothing)
     · TBS certificate (e.g. Food stuffs, used motor vehicles, cosmetics, tyres, etc)
     · Permits from Ministry of Health (chemicals -- for industrial and consumer
       chemicals)
     · Photosanitary certificates (e.g. plants and seeds)
     · Plant importation permit (plants)
     · Batch certificates (for manufactured consumables)
     · Radiation certificates
If the entry relates to a consignment going „into warehouse‟, evidence that the
warehouse is prepared to accept the consignment must also be provided to Customs.
If the TANSAD declaration is not signed, or any required supporting documents or
evidence is not provided, the TANSAD is rejected and returned to the agent.
However, provided all documentary requirements are satisfied release can be
requested from ASYCUDA++ using MODSHD and by selecting:
        Functions, Release Order, Print Release Order
The system will determine the risk treatment that will be applied. Risk treatments are:
    Green Lane -- low risk -- immediate clearance
    Yellow lane -- medium (documentary) risk -- document check
    Red lane -- high risk -- document check and either scan or inspection.
Agents are then advised of the risk treatments determined for their consignments.
If the consignment is determined by ASYCUDA++ to be 'low risk' (green lane), 2 copies
of the Release Order are automatically printed and Customs and agents copies of the
documents need to be separated and agents copies handed to them. The Customs
copy of the Release Order is to be placed on the file.
All released entry files are retained until Quality Assurance (QA) action is completed.
Once this has happened files are sent to Archives for storage.


                                      Page 20
A 1.3.1.2 Customs Intervention
Customs will intervene in those cases where a consignment is identified by
ASYCUDA++ for yellow or red lane treatment. In all such cases, documents are to be
referred directly to the Document Verification Unit for further action.
      Document Verification Unit
      This Unit handles entries that have been routed to yellow lane by the system at
      release request. Files are referred to the Unit for two reasons, either the transfer of
      the Tiscan control number to ASYCUDA++ has „failed'7 or the file has been
      selected by ASYCUDA++ for documentary checking or red lane treatment.
      Staff should firstly check the criteria selection for the entry documents from the
      system using MODSHD and by selecting:
        Function, Release Order, Clear.
      From the list they should then select the number of the entry and „click‟ Criteria.
      Verification Unit staff are firstly required to ascertain if a ‟failure‟ associated with the
      control number has occurred. They are also required to check the TANSAD and
      supporting documents for the purpose of verifying the correctness and authenticity
      of, among other things, the:
           Declaration;
           tariff classification;
           valuation;
           transport details;
           packages;
           country of origin (if preference claimed);
           exemption (if claimed);
           Treasury voucher (if applicable); and
           permits (if required).
      If there has been a „failure‟ associated with the control number, staff are to identify
      the cause of the failure by reference to the CVR.
      The most common reason for a file to be selected for “documentary check” is for
      the purpose of exemption checking The full list of supporting documents required
      for each exemption is available in Section A10.2. For some exemptions the
      descriptions and quantities of goods subject to the exemption is limited and are
      specified in the exemption. In these cases Customs must “write off” the goods that
      are imported against the original list of exempted goods.
      If the file is selected for documentary check and no discrepancies are found, the
      file is re-routed to „green lane‟. ASYCUDA++ will then automatically print two
      copies of the Release Order -- one for the file and one for issue to the agent. Staff

7
 A failure will occur if the control number has been incorrectly input to ASYCUDA++ or certain entry line details
coded into the control number do not match with the Tiscan CVR.


                                                 Page 21
are to record on the system “no discrepancy found” for entries without
discrepancies.
The entry file must then be referred for Quality Assurance (QA) checking before
being archived.
Where a discrepancy or error is detected from the documentary check, Verification
Unit staff are required to manually issue a Query Notice (QN) to the agent detailing
the discrepancies/errors and advising what follow-up action is needed. For
example:
    lodge further support documents
    duty/tax has been overpaid -- seek a refund
    duty/tax has been underpaid -- a further payment will be required
    permits or exemptions have expired or do not cover the goods -- obtain new
       permits or exemptions (otherwise the goods will be prohibited or
       duties/taxes will need to be paid)
    consignment details are in error, etc.
When issued, 1 copy of the Query Notice is provided to the agent and the other is
placed on the entry file. Where duties/taxes are underpaid or further
documentation/details are required from the agent, such action must be completed
before processing can proceed. In all cases, agents must formally respond to and
sign the Query Notice.
Entry files involving Query Notices or consignments that are selected for „red lane‟
(scanning or inspection) are to be referred directly to the Error Management Unit
for further processing.
Staff must record in the Inspection Act what they found and then route entries to
ERROR MANAGEMENT for resolution of the discrepancies.
Error Management Unit -- initial actions
Error Management Unit staff receive the file from the Documentary Verification unit
and await the return of the Query Notification form signed by the agent. On receipt
of this they confirm the required action has been taken by the agent and update
the details in the Asycuda++ Inspection Act. If additional duty and taxes are
required they generate an assessment notice in Asycuda++ and provide this to the
agent.
On lodgement of the signed Query Notification Form and receipt of any additional
duty and taxes:
    where the file was rated Yellow and the query is now resolved the file is
     rerouted to Green and a Release Order given to the agent
    where the file relates to a consignment requiring scanning, a „Scan Order„ is
     printed. One copy is given to the agent and one copy placed on the file. The
     file is then transferred to the Scanning Unit.




                                 Page 22
    where the file relates to a consignment requiring an inspection, the „Split
     Officer‟ forwards it to the relevant Customs Inspection Unit at the port (i.e.
     KICD, TICTS or TPA).
Agents must then arrange with the relevant port operators to arrange for the
scanning or inspection to take place.
NOTE: Not all Customs offices throughout Tanzania do have scanning equipment.
Where scanning equipment is not available a physical examination will be done in
lieu of a scan.
Scanning Unit
This Unit handles entry documents that have been selected for scanning.
The entry file is routed to the Unit via ASYCUDA++ and scanning staff await the
arrival of the vehicle and container (mobile scanner) or the agent (KICD).
Customs and Tiscan scanning staff operate the scanner equipment and analyse
the results of the scan.
If the contents of the consignment do not „conform‟ with what is expected, the
consignment is referred for a physical examination at the „recheck‟ site. If
discrepancies are detected in the recheck, details are recorded by Scanning Unit
staff in the ASYCUDA++ „Inspection Act‟ and re-routed along with the file back to
the Error Management Unit for their action – in such circumstances the goods are
not to be released by scanning staff.
If the contents of the consignment „conform‟, Scanning Unit staff complete the
„Inspection Act‟ and re-route it to „green lane‟. ASYCUDA++ will then automatically
print two copies of the Release Order -- one for the file and one for issue to the
agent. The entry file must then be referred for Quality Assurance (QA) checking
before being archived.
Inspection Unit
This Unit handles consignments routed for physical inspection either directly by the
system or following re-assignment.
Staff should firstly check the criteria for selection from the system (MODSHD) and
ensure they have received the entry documents.
If discrepancies are detected, details are to be recorded by staff in the
ASYCUDA++ „Inspection Act‟ and re-routed along with the file back to the Error
Management Unit for their action – in such circumstances the goods are not to be
released by inspection staff.
If no discrepancies are detected, Inspection Unit staff complete the „Inspection Act‟
and re-route the entry to „green lane‟. ASYCUDA++ will then automatically print
two copies of the Release Order -- one for the file and one for issue to the agent.
The entry file must then be referred for Quality Assurance (QA) checking before
being archived.
Error Management Unit -- follow-up action



                                 Page 23
     Error Management Unit staff are responsible for finalising all action related to
     Query Notices and discrepancies arising from scanning or inspections.
     Where a Query Notice was issued and the matter resolved with the agent, staff
     must amend and/or reassess the entry (ensuring any extra duties/taxes were paid),
     complete the „Inspection Act‟ and re-route the consignment to „green lane‟.
     ASYCUDA++ will then automatically print two copies of the Release Order -- one
     for the file and one for issue to the agent.
     Decisions in relation to discrepancies are to be taken in accordance with the
     „Sanctions and Penalty Guidelines‟ issued by the Commissioner for Customs and
     Excise. Sanctions and penalties provided for under the Commissioner‟s guidelines
     include:
         prosecution of the agent and/or importer
         de-licensing of the agent
         seizure of the goods
         application of administrative penalties
     Where a discrepancy is found the „Sanctions and Penalty Guidelines‟ should be
     applied in the first instance. If it is then decided that the consignment will be
     released, Error Management Unit staff must amend and/or reassess the entry
     (ensuring any further duties/taxes payable are paid), complete the „Inspection Act‟
     and re-route the consignment to „green lane‟. ASYCUDA++ will then automatically
     print two copies of the Release Order -- one for the file and one for issue to the
     agent.
     Any sanctions, seizure and/or penalty action should proceed independently of the
     release of the goods in accordance with the procedures contained in the
     „Sanctions and Penalty Guidelines‟.
     All entry files finalised by the Error Management Unit must be referred for Quality
     Assurance QA checking before being archived.
A 1.3.1.3 Procedures Flowchart
Flow chart details that relate to Import Entry - Receipt, Clearance and Release
procedures are provided at section A 1.4.1.




                                      Page 24
A 1.3.2.     Export Entries
This section is specific to the Entry Receipt, Clearance and Release procedures that
relate to exports.
Procedures applying to imports are in section A 1.3.1 and transits in section A 1.3.3.
A 1.3.2.1      Customs Clearance Counter
Agents/exporters are required to lodge two signed copies of their completed TANSAD at
the Clearance Counter of the Customs Service Centre together with any other required
support documents (refer below).
Customs check that the declaration is signed and that all supporting documents are
presented before accepting a TANSAD for processing and requesting release from
ASYCUDA++. Supporting documents include:
     Final Invoice (FI)
     The original copy of the FI is required. The FI is the commercial invoice issued by
     the exporter to the foreign purchaser of the goods.
     Packing List
     A packing list is required when a single consignment is comprised of multiple
     containers (FCLs) or containing multiple goods (LCLs).
     Bill of Lading (BoL), Airway Bill (AWB) or Consignment Note (CN)
     An original or copy of the transport document related to the exportation (i.e. BoL,
     AWB or CN) is required.
     Import Documents
     If the consignment is entered for export „ex warehouse‟ or the consignment relates
     to „temporary import‟ goods, all documents related to the temporary import or entry
     „into warehouse‟ are required.
     Export Permits
     In those cases where restrictions apply to goods that are exported, the original or a
     certified copy of the relevant Government permit/approval is required. Some of the
     goods for which permits/approvals are required include:
     1.     Maize/ Rice and Beans (In bulk)
            · Radiation certificate/ certificate analysis
            · Letter from the Ministry of Agriculture and Food Security
     2.     Sea Products
            · Radiation certificate/ certificate analysis
            · Fisheries Department stamp
            · Royalty Fee receipt


                                         Page 25
3.   Forest Products
     · Permits from Ministry of Tourism and Natural Resources
     · Royalty Fee receipt
     · Certificate of grading of timber
     · Stamp from Director of Forest
     · Certificate of Inspection of Timber
4.   Raw Hides and Skin
     · Export certificate for Hides and Skins from Ministry of Livestock
     · Veterinary Export Certificate
     · Pay in slip for the 20% Export tax
5.   Sandal wood (off cuts)
     · Export permit from the Ministry of Tourism and Natural Resources
     · Grading certificate
6.   Honey and Bees Wax
     · Permit from Forest Department
     · Royalty Fee Receipt (Export permit fee, Inspection fee and Registration
       Forest Export Fee)
     · Radiation Certificate
7.   Sandal Wood (Powder)
     · Grading certificate
     · Export Permit- No payment
8.   Gemstones
     · Permit for export of Precious minerals and samples from Ministry of
       Minerals
     · Receipt of Payment of Royalties
9.   Sea Shells/ Cowries/ Prawns
     · Fisheries Stamp
     · Grading and Valuation certificates
     · Radiation certificate
10. Sisal Fibre
     · Stamp from Ministry of Agriculture and Food Security
11. Coffee
     · Stamp from Ministry of Agriculture and Food Security



                                 Page 26
            · Coffee Export Approval from Tanzania Coffee Board
            · Radiation certificate
     12. Tobacco
            · Stamp from Ministry of Agriculture and Food Security
            · Permit from Tanzania Tobacco Board
     13. Cashew nuts
            · Export permit from Cashew nut Board
            · Stamp from Ministry of Agriculture and Food Security
            · Radiation certificate
If the TANSAD declaration is not signed or any required supporting documents are not
provided, the TANSAD is rejected by Customs and returned to the agent/exporter.
However, provided all documentary requirements are satisfied release can be
requested from ASYCUDA++ using MODSHD and by selecting:
        Functions, Release Order, Print Release Order
The system will determine the risk treatment that will be applied. Risk treatments are:
    Green Lane -- low risk -- immediate clearance
    Yellow lane -- medium (documentary) risk -- document check
    Red lane -- high risk -- document check and inspection
Agents/exporters are advised of the risk treatments determined for their consignments.
If the consignment is determined by ASYCUDA++ to be 'low risk' (green lane), an
automatic Release Order is printed and should be handed to the agent/exporter along
with his copies of the documents. The Customs copy of the Release Order is then
placed on the file.
All released entry files are retained until Quality Assurance (QA) action is completed.
Once this has happened files are sent to Archives for storage.
A 1.3.2.2      Customs Intervention
Customs will intervene in those cases where a consignment is identified by
ASYCUDA++ for yellow or red lane treatment. In all such cases, documents are to be
referred directly to the Document Verification Unit for further action.
     Document Verification Unit
     Staff should firstly check the criteria selection for the entry documents from the
     system using MODSHD and by selecting:
            Function, Release Order, Clear.
     From the list they should then select the number of entry and „click‟ Criteria.




                                       Page 27
Verification Unit staff are required to check the TANSAD and supporting
documents for the purpose of verifying the correctness and authenticity of, among
other things, the:
     Declaration;
     tariff classification;
     valuation;
     transport details;
     package details;
     permits (if required).
If the file is selected as „yellow lane„ and no discrepancies are found, the file is re-
routed to „green lane‟. ASYCUDA++ will then automatically print two copies of the
Release Order -- one for the file and one for issue to the agent/exporter. The entry
file must then be referred for Quality Assurance (QA) checking before being
archived.
Where a discrepancy or error is detected from the documentary check, Verification
Unit staff are required to manually issue a Query Notice (QN) to the agent/exporter
detailing the discrepancies/errors and advising what follow-up action is needed.
For example:
    goods have been under/over valued
    permits have expired or do not cover the goods -- obtain new permits
     (otherwise the goods will become prohibited exports)
    consignment details are in error, etc
When issued, 1 copy of the Query Notice is provided to the agent/exporter and the
other is placed on the entry file. In all instances, agents/exporters must formally
respond to Query Notices before further processing can proceed.
Staff are to record in the Inspection Act details of all that they find and all entry files
involving Query Notices and consignments that are selected for „red lane‟
inspection are to be referred directly to the Error Management Unit for further
processing.
Error Management Unit -- initial actions
Error Management Unit staff receive the file from the Documentary Verification unit
and await the return of the Query Notification form signed by the agent. On receipt
of this they confirm the required action has been taken by the agent and update
the details in the Asycuda++ Inspection Act. If additional duty and taxes are
required they generate an assessment notice in Asycuda++ and provide this to the
agent.
On lodgement of the signed Query Notification Form and receipt of any additional
duty and taxes:
    where the file was rated Yellow and the query is now resolved the file is
     rerouted to Green and a Release Order given to the agent



                                    Page 28
    where the file relates to a consignment requiring an inspection, the „Split
     Officer‟ forwards it to the relevant Customs Inspection Unit at the port (i.e.
     KICD, TICTS or TPA) on the basis of the intended transport method and/or
     destination.
Agents/exporters must then arrange with the relevant port operators to arrange for
the inspection to take place.
Inspection Unit
The relevant Inspection Unit at the port receives the entry file and its staff conduct
the inspection at the appointed time. Staff should always check the criteria
selection for the entry documents from the system (MODSHD) in the first instance.
If discrepancies are detected, details are to be recorded by staff in the
ASYCUDA++ „Inspection Act‟ and re-routed along with the file back to the Error
Management Unit for their action – in such circumstances the goods are not to be
released by inspection staff.
If no discrepancies are detected, Inspection Unit staff complete the „Inspection Act‟
and re-route the entry to „green lane‟. ASYCUDA++ will then automatically print
two copies of the Release Order -- one for the file and one for issue to the
agent/exporter. The entry file must then be referred for Quality Assurance (QA)
checking before being archived.
Error Management Unit -- follow-up action
Error Management Unit staff are responsible for finalising all action related to
Query Notices and discrepancies arising from inspections.
Where a Query Notice was issued and the matter resolved with the agent/exporter,
staff must amend and/or reassess the entry (if extra export duty is involved),
complete the „Inspection Act‟ and re-route the consignment to „green lane‟.
ASYCUDA++ will then automatically print two copies of the Release Order -- one
for the file and one for issue to the agent/exporter.
Decisions in relation to discrepancies are to be taken in accordance with the
„Sanctions and Penalty Guidelines‟ issued by the Commissioner for Customs and
Excise. Sanctions and penalties provided for under the Commissioner‟s guidelines
include:
    prosecution of the agent and/or exporter
    de-licensing of the agent
    seizure of the goods
    application of administrative penalties
Where a discrepancy is found the „Sanctions and Penalty Guidelines‟ should be
applied in the first instance. If it is then decided that the consignment will be
released for export, Error Management Unit staff must amend and/or reassess the
entry (if extra export duty is involved), complete the „Inspection Act‟ and re-route
the consignment to „green lane‟. ASYCUDA++ will then automatically print two




                                  Page 29
     copies of the Release Order -- one for the file and one for issue to the
     agent/exporter.
     Any sanctions, seizure and/or penalty action should proceed independently of the
     release of the goods in accordance with the procedures contained in the
     „Sanctions and Penalty Guidelines‟.
     All entry files finalised by the Error Management Unit must be referred for Quality
     Assurance QA checking before being archived.
A 1.3.2.3    Procedures Flowchart
Flow chart details that relate to Export Entry - Receipt, Clearance and Release
procedures are provided at section A 1.4.2.




                                      Page 30
A 1.3.3.         Transit Goods Entries
This section is specific to the Entry Receipt, Clearance and Release
procedures that relate to transit consignments.
Procedures applying to imports are covered in section A 1.3.1 and exports in
section A 1.3.2.
It should be noted that further movement and accounting arrangements apply
to Transit goods following the completion of Transit entry processing. These
are detailed in section A 6.2 of the manual.
A 1.3.3.1          Customs Clearance Counter
Agents are required to lodge two signed copies of their completed TANSAD at
the Clearance Counter of the Customs Service Centre8 together with any
other required support documents (refer below).
Customs check that the declaration is signed and that all supporting
documents are presented before accepting a TANSAD for processing and
then requesting release from ASYCUDA++. Supporting documents include:
        Final Invoice (FI)
        Original or certified copies of the FI are required. The FI is the
        commercial invoice issued by the supplier to the foreign purchaser of the
        goods.
        Packing List
        A packing list is required when a single consignment is comprised of
        multiple containers (FCLs) or containing multiple goods (LCLs).
        Bill of Lading (BoL), Airway Bill (AWB) or Consignment Note (CN)
        An original or copy of the transport document related to the transit
        movement (i.e. BoL, AWB or CN) is required
        Import Documents
        If the consignment is entered for transit „ex warehouse‟, all documents
        related to the entry „into warehouse‟ are required stop
If the TANSAD declaration is not signed or any required supporting
documents are not provided, the TANSAD is rejected and returned to the
agent.
However, provided all documentary requirements are satisfied release must
be requested from ASYCUDA++ using MODSHD and by selecting:
            Functions, Release Order, Print Release Order
The system will determine the risk treatment that will be applied.          Risk
treatments are:
      Yellow lane -- medium (documentary) risk -- document check
      Red lane -- high risk -- document check and inspection
Agents are advised of the risk treatments determined for consignments.

8
    Previously known as the Longroom.


                                         Page 31
After a release order has been generated for a transit consignment the next
step is the generation of a T1 Form to control the physical movement of the
consignement. At tis time the security/bond held by the agent is checked to
ensure it is sufficient to cover the consignment. For complete details on the T1
process refer to Section A6.
A 1.3.3.2      Customs Intervention
Transit consignments are regarded by Customs as being medium to high risk.
As a consequence, all such consignments are subjected to documentary
checking by the Document Verification Unit.
     Document Verification Unit
     Staff should firstly check the criteria selection for the entry documents
     from the system using MODSHD and by selecting:
            Function, Release Order, Clear.
     From the list they should then select the number of entry and „click‟
     Criteria.
     Verification Unit staff are required to check the TANSAD and supporting
     documents for the purpose of verifying the correctness and authenticity
     of, among other things, the:
          Declaration;
          tariff classification;
          valuation;
          transport details;
          package details;
     If no discrepancies are found and the consignment is „yellow lane‟, the
     file is re-routed to „blue lane‟ (for subsequent sealing and issue of the
     Transit documents). ASYCUDA++ will then automatically print two copies
     of the Release Order -- one for the file and one for issue to the agent.
     The entry file must then be referred for Quality Assurance (QA) checking
     before being archived.
     Where a discrepancy or error is detected from the documentary check or
     the transit security bond is insufficient, Verification Unit staff are required
     to manually issue a Query Notice (QN) to the agent detailing the
     discrepancies/errors or problem and advising what follow-up action is
     needed. For example:
          goods have been under/over valued
          security bond is insufficient – increase required for Transit entry to
           be processed
          consignment details are in error, etc
     When issued, 1 copy of the Query Notice is provided to the agent and
     the other is placed on the entry file. In all instances, agents must formally
     respond to Query Notices before further processing can proceed.




                                        Page 32
Entry files involving Query Notices and consignments that are selected
for „red lane‟ inspection are to be referred directly to the Error
Management Unit for further processing.
Error Management Unit -- initial actions
Error Management Unit staff receive the file from the Documentary
Verification unit and await the return of the Query Notification form
signed by the agent. On receipt of this they confirm the required action
has been taken by the agent and update the details in the Asycuda++
Inspection Act.
 Where the file relates to a consignment requiring an inspection (usually
only non-containerised motor vehicles), the „Split Officer‟ should forward
it to the relevant Customs Inspection Unit at the port (i.e. KICD, TPA or,
on occasions TICTS) on the basis of the intended transport method
and/or destination.
Agents must then arrange with the relevant port operators to arrange for
the inspection to take place.
Inspection Unit
The relevant Inspection Unit at the port receives the entry file and its staff
conduct the inspection at the appointed time.
If discrepancies are detected, Inspection Unit staff should record relevant
details in the ASYCUDA++ „Inspection Act‟ and refer the file back to the
Error Management Unit for their action -- the goods are not to be
released.
If no discrepancies are detected, Inspection Unit staff complete the
„Inspection Act‟ and re-route the entry to „blue lane‟ (for subsequent
sealing and issue of. Transit documents). ASYCUDA++ will then
automatically print two copies of the Release Order -- one for the file and
one for issue to the agent. The entry file must then be referred for Quality
Assurance (QA) checking before being archived.
Error Management Unit -- follow-up action
Error Management Unit staff are responsible for finalising all action
related to Query Notices and discrepancies arising from inspections.
Where a Query Notice was issued and the matter resolved with the
agent, staff must amend the entry, complete the „Inspection Act‟ and re-
route the consignment to „blue lane‟. ASYCUDA++ will then automatically
print two copies of the Release Order -- one for the file and one for issue
to the agent.
Decisions in relation to discrepancies are to be taken in accordance with
the „Sanctions and Penalty Guidelines‟ issued by the Commissioner for
Customs and Excise. Sanctions and penalties provided for under the
Commissioner‟s guidelines include:
    prosecution of the agent
    de-licensing of the agent
    seizure of the goods


                                   Page 33
           application of administrative penalties
     Where a discrepancy is found the „Sanctions and Penalty Guidelines‟
     should be applied in the first instance. If it is then decided that the
     consignment will be released for transit, Error Management Unit staff
     must amend the entry, complete the „Inspection Act‟ and re-route the
     consignment to „blue lane‟. ASYCUDA++ will then automatically print two
     copies of the Release Order -- one for the file and one for issue to the
     agent.
     Any sanctions, seizure and/or penalty action should proceed
     independently of the release of the goods in accordance with the
     procedures contained in the „Sanctions and Penalty Guidelines‟.
     All entry files finalised by the Error Management Unit must be referred for
     Quality Assurance QA checking before being archived.
A 1.3.3.3      Procedures Flowchart
Flow chart details that relate to Transit Entry - receipt, clearance and release
procedures are provided at section A 1.4.3.



A 1.3.4.     Warehousing Entries

               (under development)

A 1.3.5.     Provisional and C21 Entries

               (under development)

A 1.3.6.     Perfection of Provisional and C21 Entries

               (under development)




                                        Page 34
A 1.4. ENTRY CLEARANCE AND RELEASE FLOWCHARTS
A 1.4.1.   Imports




                        Page 35
A 1.4.2.   Exports




                     Page 36
A 1.4.3.   Transits




                      Page 37
A 1.4.4.   Warehousing

           (under development)

A 1.4.5.   C21 and Provisional Entries

           (under development)




                                 Page 38
A 2.     PROCESSING FEES AND FEE EXEMPTIONS
A 2.1. PROCESSING FEE
A $US 10 Processing Fee is payable on all declarations processed by
Customs unless they relate to:
   goods imported into Zanzibar; or
   consignments imported by air or land that are valued at under $US
    100; or
   consignments that contain previously owned and used personal or
    household effects.

A 2.2. DIS (1.2%) FEE
This fee -- calculated at 1.2% of the fob value of the consignment is
payable directly to Customs at the same time as duties and taxes are paid
unless a fee exemption applies (see below).

A 2.3. DIS (1.2%) FEE EXEMPTIONS
All consignments imported into mainland Tanzania are liable for the
payment of the DIS (1.2%) fee. However, as a general principle, where
imports are non commercial in nature, have no commercial value, are
being re-imported or it is in the interests of Tanzania that they not be
subject to the fee or charge, an exemption will apply.
Bearing this principle in mind the following imports are exempted from the
payment of the DIS (1.2%) fee:
   consignments imported for ultimate consumption in Zanzibar;
   unaccompanied baggage, personal or household effects (including one
    used vehicle for entitled persons) imported by sea, air, rail, road or
    post;
   consignments valued at less than $US 500 imported by sea, air, rail or
    road;
   current newspapers or periodicals imported by sea, air, rail or road
   goods imported by parcels post or registered express couriers provided
    they are valued at less than $US 5,000 per consignment;
   commercial samples and goods returned to the country after repair,
    replacement or exchange under warranty;
   goods entered for transit;
   aircraft and aircraft engines, parts, accessories, etc for use by an
    airline designated under an air service agreement or a foreign
    chartered aircraft;
   goods imported for the use of diplomats and supplies imported for the
    use of Diplomatic Missions, the UN and its specialised agencies
    registered with the Ministry of Foreign Affairs;


                                        Page 39
   goods imported for the government and government projects;
   goods for projects that are funded by Foreign Governments or
    International Agencies that are exempted from paying Customs duties
    and other taxes;
   emergency medical, drought, flood, famine or other natural disaster
    relief supplies airlifted into Tanzania that do not exceed $US 10,000
    dollars per consignment or as may be approved by the Commissioner
    for Customs and Excise from time to time;
   goods imported by religious or charitable, community-based and non-
    profit driven organisations or institutions for projects related to religion,
    education, health or water supply;
   explosives and pyrotechnic products, implements of war, ammunition
    or weapons;
   zero rated raw materials.
   gold, precious stones, precious metals, objects of art;
   medicines or vaccines with a shelf-life of less than 30 days;
   live animals, fresh chilled or frozen fruits, vegetables, fish, meat or
    eggs; and
   scrap metals.




                                         Page 40
A 3.      PAYMENTS AND REVENUE ACCOUNTING
A 3.1. BANK PAYMENTS
The agent or importer presents the TANSAD to a specified bank for
payment of the total amount of duties as calculated and shown on the
TANSAD. The bank teller will stamp the TANSAD and bank „pay-in-slip‟ to
acknowledge receipt of payment.
Note: Amounts of Tsh 10,000,000.00 and above must be paid through the
inter-bank transfer system (TISS). The agent/importer processes an
electronic transfer at their commercial bank. This payment is deposited
with the Bank of Tanzania in the name of the TRA. Customs accounting
section have access to the Bank of Tanzania. After obtaining the Tansad
from DTI, the agent goes to the accounting section who access the Bank
of Tanzania details and update Asycuda++ with the details of the payment.
The agent receives an electronic payment report and can then present the
Tansad to the clearance counter.

A 3.2. ACCOUNTS SECTION
The ASYCUDA++ accounting system deals with all accounting and
payment activities.
This includes payment of cash declarations, management and use of
prepayment account facilities and facilitation of the collection of duties and
taxes.
A 3.2.1. The Daybook
The daybook is used to define accounting periods so that reliable and
accurate accounting reports can be produced.
It records all transactions processed in the daybook period, normally one
working day or one shift.
The daybook needs to be open to start recording cashier transactions, and
must be closed to balance the period takings, when no further transactions
can take place.
Opening and closing the daybook can be the responsibility of the
supervisor or the accountant.
       Open
       The daybook needs to be open at the start of the shift to start the
       recording of cashier transactions as it determines the basic
       accounting period.
       Close
       In order to balance daily takings, the daybook must be closed and
       then no further cashier transactions can be performed for that shift,
       i.e. no more money can be collected.




                                       Page 41
A 3.2.2. Cash and prepayment accounts
It is possible to account for duty and tax liability on Customs declarations
in two ways.
   1. Payment of individual declaration liability in cash at a nominated
      bank
   2. Prepayment of declaration liability, where a importer or agent pays
      money in advance through inter-bank transfer system (TISS) before
      or after the processing of a declaration or declarations and this
      prepayment is used to discharge the liability of the declarations
      after processing

A 4.    CARGO REPORTING

             (under development)




                                      Page 42
A 5.    DATA PROCESSING AND ASYCUDA++
A 5.1. INTRODUCTION TO THE ASYCUDA SYSTEM
A 5.1.1. Overview of ASYCUDA++
ASYCUDA++ provides the user with the facility to deal with the everyday
tasks of international trade data processing within a user-friendly
environment. It is user-friendly, easy to maintain and allows individual
countries to develop their own applications to directly interface with
ASYCUDA++.
Since the early 1980s, requirements for the system and from Customs
administrations around the world have mushroomed. With the arrival of
more powerful personal computers, and a demand for the system to
process greater volumes of data, it became apparent that the original
system would benefit from a new approach to file structures and design
methodology. It was decided that Client Server offered the maximum
flexibility.
The Client Server approach is designed to have processing functionality at
both the Client (local) and at the remote Central Processing Unit (CPU).
This ensures fast response to query commands and integrity of data
where database updates are necessary, and every computer on the
network performs the task for which it is best suited. What this means in
simple terms is that most jobs are actually performed by the users PC.
The server is called upon automatically by the pc when it requires the
extra power or security of the central machine. This is very different than
ASYCUDA version 2.7 where the server alone does all the work.
Within the ASYCUDA++ framework, each user has his own Client PC with
which he may, as necessary, log into the ASYCUDA++ server. The Client
is loaded with ASYCUDA++ Client software and the user has access to
the ASYCUDA++ menu screens and functions, many of which can be
used without any need to connect to the server.
To avoid unnecessary access to the network, the system reference or
control files are automatically updated on the Client so that interim
validation can be carried out at a local level. It is only when ASYCUDA++
transaction files are to be updated that connection to the server is
necessary and final validation is carried out against the master database.
This means that the users have the facility to create or capture data using
local database files rather than competing for time on the server.
The user is presented with input screens displaying icons, pull down
menus and multiple level screens familiar to any user of Windows.
Movement around the screens is simple with mouse, cursor keys, fast-
path commands or function keys.
Should the user wish to access data held on the server then he needs only
to login by using a valid user name and password.
The ASYCUDA++ software is made up of a number of modules that can
be used by staff in Customs offices for production work i.e. process of


                                      Page 43
declarations, cargo control, transit management, transaction and statistical
reporting, risk selectivity and for other routine management controls.
Customs Agents and declarants can also use certain of these user
modules to give a direct electronic link to the Customs ASYCUDA++
system.
A 5.1.2. Aim of the ASYCUDA++ Arrangements
The aim of the ASYCUDA arrangements are to enhance the use of the
computer as the main method of control and management. This is a great
improvement over the current paper based systems and provides added
protection from internal fraud.
The current procedures are organised so as to:
·    Improve the overall control of goods in which Customs have an
     interest, and
·    Promote raised levels of compliance in the trading community, and
·    Increase accountability and transparency within TRA, and
·    Provide measures which will facilitate and encourage legitimate trade
     and thereby improve national competitiveness, and
·    Be fully compliant with national law and international obligation.
A 5.1.3. Office functionality
The individual work functions within a Customs office are defined as
functional areas.
Each work function is the responsibility of a specially designated team
comprising a supervisor and appropriate numbers of officers. At smaller
offices work functions are combined. It is desirable for the prevention of
fraud and collusion that individual staff members be rotated through work
areas on a regular basis.
Definition of these areas and the activities undertaken within the clearance
office closely follow the modules and facilities available in ASYCUDA++.
The principals controlling the interaction of these functional areas are best
described as a network structure with the computer system providing the
hub. This is a modern approach to business system design. It provides for
a more efficient use of resources than traditional linear processes.

A 5.2. ASYCUDA++ SYSTEM MODULES
ASYCUDA++ provides the means whereby the major elements of the work
can be grouped together within broad functional areas. In ASYCUDA
these areas are referred to as modules.
Other modules exist which can be implemented as appropriate but these
do not directly apply to operational areas concerned with the clearance of
goods and Customs entries.
A 5.2.1.     User Modules
The user modules implemented in Tanzania comprise:



                                       Page 44
MODCBR
This is the Customs declaration processing office module and deals
mainly with Customs declarations. MODCBR allows the input,
validation, storage, registration and assessment of Customs
declarations as well as post entry adjustments.
It also contains reporting options to check on the status of goods
under suspense regimes, such as goods in warehouse or under other
temporary import or export suspense procedures.
MODBRK
This is a modified version of MODCBR designed for declarants and
Agents to give direct communication with the Customs ASYCUDA++
system using Direct Trader Input (DTI). The module is designed for
the declarants and Agents to use on their own computer(s) in their
own office(s) where they can prepare Customs declarations and
lodge them electronically in the Customs server. Access is limited to
those functions relevant to the specific declarants and Agents
authorized to use it and excludes the Customs control and report
functions available in MODCBR.
MODCAR
This module is used for the processing of cargo reporting information
in electronic format.
It is used to capture electronic carrier manifests and bills of lading
sent directly to Customs by the carriers or for Customs to input the
cargo information at the Customs office.
Used with other ASYCUDA++ modules for declaration processing
and transit, it allows cargo controls to be managed effectively in an
automated environment.
MODACC
This module covers all accounting and payment functions directly
related to the declaration, such as taxes and duties, and those not
directly related to the declaration, such as Destination Inspection Fee
and Processing Fee.
It allows analysis and reporting on all payments and refunds,
automatically allocating income to budget and tax codes.
MODSEL
This module controls targeting and selection in the Customs
declaration processing system, and manage the flow of the
declaration.
It contains controls, which block the Release of declarations to allow
physical examination and documentary controls to be carried out and
has a range of query and report functions.
MODTRS




                                 Page 45
     This module allows electronic capture and transmission of Customs
     transit data and allows Customs officers to control the movement of
     all transit goods (goods that are not presently duty and/or tax paid)
     within national borders.
     MODTRB
     This is a modified version of MODTRS for use by declarants or
     Agents to give direct electronic connection to the ASYCUDA++
     system.
     MODSHD
     This module is designed for Customs to authorise removal of the
     physical goods after completion of the declaration process, including
     payment of duty and tax liability.
A 5.2.2.      Headquarters Modules
The Headquarters Modules are used for the initial set up of the
ASYCUDA++ system to meet National Requirements, (e.g. Types of
declaration forms, National Tariff, Tax rates etc). They are then used for
maintaining the reference data used by the system, i.e. Currency Rates of
Exchange, and codes including Importer, Declarant, Bank, Warehouse
and system security. Headquarter modules include:
     MODCHQ (Customs Headquarters module)
     This module allows creation and maintenance of the Customs Tariff
     and the majority of the system Reference Tables data. It also allows
     the creation and maintenance of tax relief rules.
     MODCHQCF (Configuration module)
     This is the National Customs configuration module and it allows
     National Standards to be applied and for the creation and
     maintenance of the main types of taxation rules covering Global
     Fees, Item related Taxation and tariff Taxation Column Rules.
     The National Standards consist of:
     ·     Country name and currency
     ·     Assignment of field types and length
     ·     Global calculation definitions for charges not based on
           Declaration items
     ·     Definition of Tariff columns and standard taxation calculation
           methods calculations
     MODSYSCF (Systems Configuration module)
     This is the System configuration module that allows ASYCUDA++ to
     be configured for National use and includes the configuration options
     for Customs Offices and the User Access Controls.
     The system configuration module allows the following to be set up:
     ·     Configuration of the Customs Office codes



                                       Page 46
       ·    The list of ASYCUDA++ modules authorised at that office
       ·    Configuration of series numbering for declarations and cashier
            receipts
       ·    User management controls - the definition of functional User
            groups in the password management system, include attaching
            individual Users to password access groups.
       MODGTW (Gateway module)
       The Gateway module is for communication between ASYCUDA++
       sub systems in the National system. This module allows all
       communications between offices to be automated, e.g. it may be
       used to allow routine reference table updates to be transferred from
       headquarters to regional offices, and for transaction data from
       regional offices to be received in return.
       MODTST (Testing module)
       This module has facilities to allow the testing of the ASYCUDA++
       system operations by allowing generation of load tests to be carried
       out on declarations by automating procedures such as registration
       and assessment and analysing the responses from Servers. It allows
       for meaningful testing of the prototype system before implementation.

A 5.3. THE CUSTOMS DECLARATION DOCUMENT (TANSAD)
A 5.3.1.       Introduction

The ASYCUDA++ Declaration processing module handles the input of
information from Customs TANSADs, and will check, store and register
data. It also calculates duties and taxes to be paid, and provides
information for the national trade statistics.
Note - The terms Customs Declaration and TANSAD are used in this
module, however in many countries the Declaration is called the
Customs Entry. Declaration, TANSAD or Entry -- these terms should
be read as having the same meaning.
A 5.3.2.       Declaration Types (models)
The declaration is designed to accommodate Import (including Transit)
and Export (Including Transit) declarations. These are referred to
collectively as Regimes. Within each regime further sub-divisions exist to
differentiate between transaction types. For ASYCUDA++ declarations,
there are only two regimes, Import (IM) and Export (EX), which are
subdivided into nine declaration types (or models)
Types (Models) of Declarations
EX 1           Exportation
EX 2           Temporary Export
EX 3           Re-export
IM 4           Entry for home use
IM 5           Temporary Importation


                                       Page 47
IM 6            Re-importation
IM 7            Entry for warehousing
IM 8            Transit and Transshipment
IM 9            Other import procedures
Separate declarations must be made in respect of goods covered by more
than one regime.
A 5.3.3.        The Form of Declaration
Goods which are imported into, exported from or that transit through
Tanzania, must be declared to Customs. The standard form used for doing
this is the Tanzania Single Administrative Document (TANSAD). The
TANSAD is printed following input of consignment details into
ASYCUDA++.
The TANSAD must be printed and signed by the Declarant before
presentation to Customs. In instances where the form is considered
illegible Customs may require a fresh declaration to be completed.
The lodgment at a Customs Office of an TANSAD signed by the Declarant
or his/her agent shall indicate that the person concerned is declaring the
goods in question for the Customs Procedure applied for. Without
prejudice to the possible application of any penal provisions, this is
equivalent to the engagement of responsibility in respect of:
·       The accuracy of the information given in the declaration,
·       The authenticity of the documents attached: and
·       The observance of the obligations inherent in the entry of the goods
        in question under the Customs Regime concerned.
The action of signing the TANSAD and presenting it to Customs indicates
full acceptance of all responsibilities.
The ASYCUDA ++ system is to be introduced at all major import/export
locations in a phased implementation programme and arrangements will
be made to notify traders within a locality of the impending implementation
of the system at the local Customs Office.
A 5.3.4.        The Declaration Structure
Quadrants
The TANSAD is structured (or divided) into QUADRANTS, as follows:
    1. Trade Operators                             ·   List
    ·    Exporter                                  ·   Number of items
    ·    Consignee                                 ·   Total packages
    ·    Declarant                                 ·   Declarant reference
                                                       number
    2. General Data                                ·   Person responsible for
    ·    Clearance Office                              financial settlement
    ·    Manifest                                  ·   Country of last
    ·    Declaration type                              consignment/first
    ·    Number of forms                               destination code



                                         Page 48
·   Trading country code                          ·   Account number
·   Value details                                 ·   Mode of payment
·   CAP (Common Agricultural                      ·   Assessment number
    Policy)                                       ·   Receipt number
·   Country of Export/destination                 ·   Total fees
    code
                                                  ·   Total Declaration
3. Transportation                                 10. Transit
·   Identification and nationality of
    active means of transport at                  11. Valuation
    arrival                                       ·   Invoice value
·   Mode of transport code                        ·   Item value
·   Place of discharge code
·   Office of entry/exit code
·   Location of goods
4. Financial
·   Terms of delivery code
·   Currency code
·   Invoice total
·   Financial and banking data
5. Goods Description
·   Marks and numbers
·   Number of packages
·   Package type
·   Container numbers
·   Description of commodity code
6. Procedure
·   Item number
·   Commodity code
·   Country of origin code
·   Net mass
·   Gross mass
·   Procedure code
·   Supplementary units
·   Adjustment
·   Statistical value
7. Additional Information
·   Licensing details
·   Duties and taxes details
8. Duties and Taxes
·   Duties and taxes details
9. Accounting
·   Deferred payment
·   Accounting details



                                        Page 49
In addition to the 11 Quadrants detailed above, there are three other items on the
Quadrants Local Menu option:
   12. Goods Ownership
      If the Declaration is for Warehoused goods this option indicates the
      registered owner of the goods in Warehouse.
   13. Additional information
      This function allows input of the Customs/Tiscan control number and other
      document reference codes (Box 44).
   14. Field Input Types
      These are the mandatory, optional and prohibited input fields (see section
      A 5.6.1X below).
The screen TANSAD is exactly the same as the paper document. A diagram
showing where the quadrants are located on the paper TANSAD appears below.
ASYCUDA++ moves down the TANSAD, from one quadrant to the next. The
boxes do not appear on the screen sequentially, meaning for example, that box 2
can       be        immediately       followed        by        box         14.




                      s                                   ata
                   tor                                  lD
                 ra                                   ra
              Ope                                  en
                                                     e
          e                                       G
        ad
      Tr



                                                              c ial
                                                          n
                                                     F ina



                                                               e
                               n                            dur
                            tio                           ce
                          ma                           Pr
                                                         o
                       or
                    Inf
                 al       n
              ion      too
                        in
A 5.3.5.     Declaration Status
The TANSAD is specifically designed to facilitate input of the information to the
Customs ASYCUDA++ system. Although much of the information is now
required in coded form, the design also caters for the use of the form for free text
information. The form is completed onto the ASYCUDA++ declaration form
screen by remote in an agent‟s/trader‟s office or at a Direct Trader Input (DTI)
Bureau.
The ASYCUDA++ system has facilities for validating input data locally and on the
server such that if there are any errors, they can be corrected before final
registration.
The ASYCUDA++ Declaration processing module handles the input of Customs
data from the TANSAD and will check, store and register data. It also calculates
duties and taxes to be paid, and provides information for the national trade
statistics.
Once a TANSAD is completed, the ASYCUDA++ system allows it to be stored,
registered or assessed.
     Note - Access to the Register and Assess options of ASYCUDA++ will
     depend on the role and responsibility of the operator.
A 5.3.6.     Stored Declarations
A TANSAD can be stored locally (on the Client computer where the TANSAD
data is entered) or on the ASYCUDA++ Server. It has no official status and can
be cancelled. TANSADs can be stored in an unfinished state.
Normally a TANSAD is stored on the ASYCUDA++ Server. By doing this, work
can be continued on an unfinished TANSAD by a client connected to the Server
simply by recalling it from the ASYCUDA++ network.
A 5.3.7.     Registered Declarations
A registered TANSAD is one that is registered on the Server. Once registered it
will have official status with Customs and is given a Customs Reference Number.
A 5.3.8.     Assessed Declarations
The TANSAD is assessed after clearing Customs data input controls. Once a
TANSAD has been assessed, duties and taxes can be paid.
A 5.3.9.     Amending Declarations
Stored, registered and assessed TANSADs may all be amended. However, only
Customs staff may amend a registered or assessed TANSAD.

A 5.4. CUSTOMS PROCEDURE CODES

A 5.4.1.     Code Structure
The Customs procedure code is composed of a seven digit numeric code which
is divided into two parts. The first four digit code is known as the extended

                                       Page 51
procedure code and the second three digit code is known as the additional
procedure code.
All Customs procedure codes are listed in section

A 5.4.2.      Extended Procedure code
The Extended procedure is made up of 2 parts:
     ·     Requested Procedure; and
     ·     Previous Procedure.
The Requested Procedure which comprises the first 2 numbers of the 4 number
extended procedure represents the Customs procedure that is being asked for.
The Previous Procedure, which comprises the 3rd and 4th number of the 4
number extended procedure, represents any previous Customs procedure that
the goods concerned have been entered under.
Normal home use entries covering goods imported directly into the country use
the Extended Procedure 4000 -- there will have been no previous procedure that
applied to the goods.
         Requested Procedure      40      Home use
         Previous Procedure       00      No previous procedure
If the same goods had been previously warehoused and were being removed to
home use, the extended procedure would be 4071.
         Requested Procedure      40      Home use
         Previous Procedure       71      Previously in warehouse
If the goods were being entered at import into a Customs warehouse they would
be entered under extended procedure 7100.
         Requested Procedure      71      Warehousing
         Previous Procedure       00      No previous procedure
All extended and requested procedure codes are listed in section A 9.2.1.

A 5.4.3.      Additional Procedure Code
Certain declarations require that additional codes are used. Generally speaking,
additional codes are applied to exports, provisional entries and exemptions.
     Exports and Provisional Entries
     Additional Codes apply in respect of goods imported under provisional
     clearance arrangements and goods exported that are locally grown or
     produced, ex Export Processing Zones or covered by the African Growth
     Opportunity Act (AGOA). In the latter cases the full CPC code would be
     1000 XXX.
     Exemptions
     Additional codes apply where imported goods are entered that qualify for
     duty and/or tax exemption. In such cases the full CPC code is used (e.g.
                                       Page 52
     4000 XXX). A further example would be where goods are re-imported after
     being temporarily exported for repair and no repair charge has been raised -
     - the agent would use the full CPC code 6023 602.
     A listing of all additional procedure codes is provided at section A 9.2.2.

A 5.5. THE DECLARATION (TANSAD) FIELD STRUCTURE

A 5.5.1.      Field Types
The areas where the information is entered inside the boxes are called fields. A
box can have more than one field. There are different types of fields:
       Mandatory input - where you must enter information into the field and the
       system will not allow you to proceed until you do so.
       Optional input - where the choice of entering information is yours.
       Nevertheless, it is sometimes necessary to input all information for
       statistical purposes.
       Prohibited input - these boxes either display a code automatically
       (default values) or information is not required - in either case you will not
       be able to access the box and it will show on screen as XXXXXXXX.
The TANSAD provides for up to 255 items per declaration. This implies that each
declaration can have a maximum of 255 different tariff codes described at item
level and each declaration can have a maximum of 255 Customs Procedure
Codes. A single TANSAD must be used to cover each separate consignment
(airwaybill, bill of lading, consignment note). Where the number of items in the
consignment exceeds 255 agents should contact Customs for advice on how the
consignment should be entered.

A 5.5.2.      Mandatory fields
The following fields are vital and thus have to be filled in by the Declarant:
· The exporters or importers Tax Identification Number (TIN) as appropriate;
· The declarants Tax Identification Number (TIN)
· The declarants reference number (optional);
· The Customs Procedure Code (CPC) in the Item information Box
· The invoice values for the general and item level boxes
· The Currency code
· The total number of packages both at general and item level boxes
· Office of Entry
· Country of origin at general and item levels
· Mode of transport
· Total CIF value
· Commodity codes

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· Gross and Net weights of the goods
· Location of goods
· Control number from Tiscan
· Product specification codes
· Declaration box has to be correctly completed, stamped, signed and dated
· Supplementary Quantity

A 5.5.3.     Warehouse Product Specification Codes
In ASYCUDA++, the warehouse system uses the principle of equivalence. This
means, only goods of the same type and specification can be ex- warehoused
after being warehoused. Also at play is the principle of First In-First Out (FIFO)
implying the goods that are warehoused first will be ex- warehoused first and vice
versa.
The product specification code is a four-digit, alpha/numeric (letters, numbers or
combination of both) extension of the Commodity Code used to identify goods
which may be classified in the same tariff item, but which are basically distinct.
This code is an essential element in the identification of goods placed, kept and
taken out from bonded warehouses.
The keynote here is that as long as there are goods in the warehouse and they
are correctly coded, the goods can be ex-warehoused. For the system to work
efficiently, operators of Bonded warehouse MUST assign distinct product
specification codes to all the goods bonded into their warehouses.
      Note: This is important to enable the system to differentiate among
      different brands of the products of the same commodity code.
For example, scotch whisky Johnny Walker Black Label, 750 ml bottles and
1,125 ml bottles will be classified in the same tariff item, but they are indeed
different products. By the same token, Johnny Walker Red Label bottles, as
well other brands of whisky, would also be different products.
While the specification code is a key element in the identification of bonded
goods in A++ and on the warehouse floor, there are other elements that
contribute to an exact identification of the goods. Thus, the specification code
forms part of the 5-criterion consisting of:
   (a) Consignee code (TANSAD box 8);
   (b) Commodity code (TANSAD box 33, first 8 characters);
   (c) Product Specification code (TANSAD box 33, last 4 characters);
   (d) Country of Origin code (TANSAD box 34); and
   (e) Warehouse code (TANSAD box 49).
Collectively, these criteria identify uniquely and unequivocally bonded
goods within ASYCUDA++, and therefore they must all be input when goods are
warehoused (IM7 TANSAD) and then be all matched correctly when the goods
are taken out a warehouse (IM4, EX1, EX3 TANSADs). In other words, all 5
criterion must be exactly the same in the original IM7 and in the corresponding
                                      Page 54
IM4s (or EX1s & EX3s) for a successful identification and stock count. If these 5
elements are not matched, the immediate effect on A++ would be an error
message during the entry “server check‟ indicating that “goods are not in the
warehouse”
Omission or incorrect use of specification codes in an IM7 TANSAD causes
ASYCUDA++ to accumulate as one stock different products classified under
the same tariff item, either in previous or future IM7s that might have also been
input without specification codes, but with matching consignee, country of origin
and warehouse code. Thus, identification of individual products in A++ would be
impossible.
Similarly, omission of specification codes in ex warehouse IM4s, EX1s and EX3s
when these have been used in the original IM7 would result in A++ error
messages such as "no stock in warehouse" and SAD processing would be
halted.
Specification Codes Format
Since the field for specification codes in the TANSAD is a 4-digit alpha numeric,
there are several ways of generating such codes. The following are some
examples to illustrate what is possible to input in the Spec code field:
       ·      Alpha characters only:
       ·      Numeric characters only
                 Note: 1, 01, 001 and 0001 are regarded as different numbers by
                 A++
       ·      Alpha numeric characters:
Acceptable Product Specification Code Formats
To achieve uniformity only the following character combinations are acceptable:
          4 numbers e.g. 1234
          1 leading capital letter, followed by 3 numbers   e.g. A123
          3 numbers, followed by 1 capital letter      e.g. 001C
For each line in an IM7 declaration, a different Product Specification Code must
be included.
Who is responsible for generating Specification Codes?
Responsibility for creating and maintaining specification codes lays with
WAREHOUSE OPERATORS. These codes, however should comply with the
guidelines indicated in the preceding paragraph. Importers should ensure that
the product codes are communicated to the Agent who prepares the entry.
Product codes created and used at random and without much thought put into
them may result in stock errors and in A++ discrepancies on the floor. Traders
must exercise great care and discipline in the creation and use of their product
specification codes.



                                          Page 55
      For the above reasons, traders must maintain a special Register of specification
      codes that includes details of the particular codes, the goods and their creation
      dates. This register should be available on demand for Customs inspection.

      A 5.5.4.       TANSAD Field Guide


BOX    DESCRIPTION          ACTION                                   USE
A      Processing/       Mandatory      Enter the code for the Customs Office where the
       Clearance                        entry is to be lodged for processing.
       Office

1      Declaration       Mandatory      The Type or model of declaration is identified in this
       Type                             box, which is in two parts. The first part tells the type
                                        of declaration:
                                        Model                              Description

                                        EX                                    Export entry
                                        IM                                    Import entry

                                        The second part is the General procedure code which
                                        is the first digit of the CPC

                                        e.g.           4   for imports for home use
                                                       1   for exports
                                                       8   for transit

                                        Hence Declaration Type is like IM 4 or EX 1

2      Exporter          Mandatory      IM
       /Consignor                       For import declarations enter full name and address
                                        of the exporter (Supplier) of the goods to Tanzania.
                                        This is usually the name of the person or organisation
                                        from which the Tanzanian importer purchased the
                                        goods.

                                        EX
                                        For export declarations, the full name and address
                                        and the TIN number must be entered. This is usually
                                        the person or organisation that is exporting the goods
                                        from Tanzania.

3      Pages             Mandatory      Total number of pages in this declaration, including
                                        the front page and any insertions of page two, three,
                                        etc. If there is only one page it should be 1/1 and if
                                        there are two pages it should be 1/2 (on the front
                                        page) and 2/2 (on the second page) etc.

4                        Prohibited     Not used

                                             Page 56
5     No. Items          Mandatory      Enter total number of items (lines) declared. An item
                                        refers to the different commodity codes (HS Codes)
                                        arrived at on the basis of tariff classification
                                        principles, being mindful of the applicable CPC or
                                        preference code if different for part consignment.

6     No. Packages       Mandatory      Enter the total number of packages in the Declaration
                                        (as provided on relevant transport documents).
                                        For bulk goods, this box must be filled with the
                                        number “1” and the appropriate description and Code
                                        should be entered in Box 31.

7     Declarant          Optional       Enter your own reference number for the declaration.
      Reference No.                     (Maximum 11 characters)

8     Importer/Consig    Mandatory      IM
      nee                               For imports enter the full name, address and TIN
                                        number of the importer.

                                        EX and Transit
                                        For export declarations the consignee name and
                                        address must be entered. This is usually the name of
                                        the person or organisation to which the goods are
                                        consigned outside Tanzania.

9                        Prohibited     Not used

10    Country of First   IM – Optional Enter the code for the country where the goods are
      Destination /                    first destined or last consigned (i.e. transit country)
      Last               EX - Optional
      consignment

11    Trading Country    IM -           Enter the code for the country from which the goods
                         Mandatory      were supplied (Country of Supply). This is the code
                                        for the country where the goods were loaded for
                         EX –           export to Tanzania, excluding transit countries i.e.
                         Prohibited     without any commercial transaction taking place in
                                        intermediate countries

12                       Prohibited     Not used

13                       Prohibited     Not used

14    Declarant /        Mandatory      If the Entry is being completed by an authorised
      Agent                             Agent on behalf of the Importer / Exporter, enter the
                                        TIN number and name and address of the agent.

15    Country of         Mandatory      IM
      Export/ Country                   Enter the code for the country from which the goods
and   of Export code                    were exported

                                           Page 57
15a                                     EX
                                        Enter the code for the country to where the goods are
                                        destined.

16                       Prohibited     Not used

17    Country of         IM -           Enter the code for the country to which the particular
      Destination        Prohibited     goods declared are to be finally exported.

                         EX –
                         Mandatory
18    FCVR Number        IM -           Enter the final classification and valuation report
                         Mandatory      (FCVR) number issued by TISCAN.

19    Container Flag     Mandatory      Enter “0” if not containerised and “1” if containerised.

20    Delivery terms     Mandatory      Enter a code describing the terms of delivery
                                        specified in the sale contract between the buyer and
                                        the seller of the Declared goods. The code is the
                                        international standard incoterms code, promoted by
                                        the International Chamber of Commerce. Delivery
                                        terms format is of three characters, e.g. CIF, FOB etc.

      Place                             The code must be associated with the incoterm place,
                                        which is the point or port applicable for the incoterm.

21    Identity, Date &   IM –          Enter the required details (registration number, flight
      Nationality of     Mandatory     or voyage number e.t.c. and respective date of
      Means of                         arrival) of the means of transport that brings the
      Transport at       EX - Optional goods into the country.
      border
                                        In the second par of the box enter a country code
                                        that shows the nationality (country of ownership or
                                        nationality) of the means of transport.

22    Currency Code      Mandatory      Enter total amount invoiced and currency code of
      and                               particular goods declared. The first block states the
      Total Invoice                     currency code, (e.g. USD, ZAR etc) where as for the
      Value                             second block represents the invoice amount.

23    Exchange Rate      Mandatory      Enter rate of exchange in foreign currency in which
                                        the goods were paid for.

24    Nature of          Mandatory      Enter the code the source of funding or financial
      Transaction                       support and mode of transfer of money.

25    Border/Frontier    Mandatory      Enter code of the type of transport carrying the goods
      Mode of                           into or out of the country i.e. means of arrival at, or
      Transport                         departure from (across) the border/frontier.

26                       Prohibited     Not used
                                           Page 58
27     Place of           Optional    Enter the code of the final destination within the
       Discharge                      country of destination where the goods finally arrive
                                      and are offloaded from the means of transport and
                                      are cleared

28 A   Financial and                  Relates to banking information. (For the time being
       Banking Data                   leave blank as its use is reserved for future).

28 B   Valuation Note

       External Freight   Optional    These boxes are used in the Valuation note segment
       Insurance          Optional    of the entry to calculate the Customs Value. Freight
       Other Charges      Optional    charges can be split in case where freight charges
       Deductions         Optional    are invoiced in more than one currency. Rates of
                                      exchange to be shown on worksheet.

                                      Deductions:
                                       Enter amount of discount on whole invoice not
                                      already apportioned to individual items of the invoice

29     Office of          Mandatory   IM – Enter the code of the Customs office where the
       Entry/Exit                     goods first entered/will enter Tanzania.

                                      EX - Enter the code of the Customs office where the
                                      goods will finally leave Tanzania.

30     Location of        Mandatory   IM – Enter the code of the place (transit shed) where
       Goods                          the goods are located/stored before they are released
                                      by Customs

                                      EX – Enter the code of the place where the goods
                                      are located prior to their being loaded for exportation
                                      and where they are available for examination by
                                      Customs if so required.

31     Packages &
       Description of
       Goods.

                          Mandatory   Enter the shipping marks and numbers for this item.
       Marks and
       Numbers
                          Mandatory   Enter number and code for the type of packages
       Number and
       Type of
       Packages

       Container          Optional    Enter Container Numbers as appropriate, having
                                      declared 1in box 19
       Numbers
                          Mandatory   Enter here the actual description of the goods. The
       Description of
                                         Page 59
     Goods                         description must be the normal trade description
                                   expressed in sufficiently precise terms to enable
                                   immediate and unambiguous identification and
                                   classification (this does not mean repetition of the
                                   description found in the Tariff Handbook alongside
                                   the relevant Commodity Code). Where the
                                   Commodity Code to be used depends on size, weight
                                   or other physical criteria, the description should
                                   include that information. In the case of chemicals
                                   classified in Chapters 28 and 29 of the Tariff the full
                                   chemical name in accordance with the Chemicals
                                   Nomenclature Handbook must be used.

32   Item Number      Mandatory    Sequential number of the Item. For item number one
                                   this is already printed for you, but has to be
                                   completed in the subsequent item boxes.

33   Commodity        Mandatory    Enter the full 8-digit commodity code relevant to the
     Code                          description and classification of the goods as set out
                                   in the Customs Tariff in force, and in accordance with
                                   the HS nomenclature of classification.
34   Country of origin Mandatory   Enter country code of country of origin of goods in
                                   this item.

35   Gross Weight     Mandatory    Enter the gross weight of the goods declared for the
                                   item.

36   Preference       Optional     Used to enter a code to claim a reduced rate of
                                   import duty allowable when the goods conform to a
                                   description with a regional trade agreement, for
                                   „preference‟ on certain kinds of goods e.g. EAC or
                                   SADC treatments.

37   CPC              Mandatory    Enter Customs Procedure Code used to identify
                                   Customs regime that goods are being moved to and
                                   from. The second part represents an additional
                                   procedure code. This is used to identify special
                                   national procedures and reliefs i.e. entails sorts of
                                   treatment to be applied by Customs to goods
                                   declared.

38   Net Weight       Mandatory    Enter the Net weight of the goods declared for the
                                   item.


39                    Prohibited   Not used

40   Preceding        Optional     Enter transport document number e.g. AWB, Bill of
     Document                      Lading, Rail/Road Consignment Note
     Reference/
                                   Enter details of any preceding document being
                                      Page 60
      AWB/BL                          acquitted. E.g. warehouse entry, temporary
                                      import/export entry etc were a subsequent procedure
      /RCN/SO
                                      is put in place.

41    Supplementary      Optional     Enter quantity, in addition to, net weight if a unit of
 a    Units                           measure specified in the tariff for the respective
                                      commodity code is other than kilogram. Up to 2
and                                   Supplementary units may apply against individual
                                      commodity codes. For only one or 1st supplementary
b                                     quantity enter units in part a and were there is a 2nd
                                      supplementary quantity use part b.

                                      Prohibited if no such units specified in the Tariff.

42    Item Invoice       Mandatory    Enter Item Invoice price of a particular commodity
      value

43    Valuation          Mandatory    Enter the code appropriate to the WTO - WCO
      Method                          adopted Agreement for Customs Valuation method
                                      used to arrive at the value for Customs purposes and,
                                      where applicable and appropriate, the reference
                                      number of any Valuation Ruling issued by the
                                      Commissioner for Customs and Excise in connection
                                      with particular goods declared

44    Additional
      Information
      /Docs /Cert &
      Auth.

      Control No         Mandatory    Enter the control number issued by TISCAN,
                                      otherwise leave blank. This number applies to all
                                      declarations subjected to TISCAN procedures
      Add Inf/Att Docs
      (IDF No)           Mandatory    Enter the code for the relevant supporting documents
                                      (if any) required to prove or assist in the clearance of
                                      goods e.g. proof of exemption e.t.c and an IDF No

45                       Prohibited   Not used

46    Customs Value      Mandatory    Enter the CIF value of the goods for Customs duty
                                      purposes in Tanzania Shillings.

47    Calculation of     Mandatory    Enter the Duty/Tax Type, Base, Rate, Amount, Mode
      Duties/Taxes                    of Payment code and Total for all appropriate duties
                                      and taxes applicable to the item.

48    Account            Optional     Enter the number (code) of the importer‟s or agent‟s
      Number                          prepayment or Credit account depending on payment
                                      facility in use.

                                         Page 61
49    Warehouse          Optional      If goods are to be placed into or removed from a
      Code / Period in                 bonded warehouse enter the code number which
      Warehouse                        describes a particular warehouse

                                       In the second part of the box, enter no of days the
                                       goods are to stay or have stayed in the bonded
                                       warehouse.
      Grand Total
      Payable
      Duties and         Mandatory     Enter the total amount of Duties and Taxes for the
      Taxes                            whole Entry. If there are none then leave blank.

      Other Charges                    Enter the total amount of any other payable charges
                                       e.g. processing fee, fines.

      Guarantee                        For suspense procedures, enter the total amount of
      /Deferment                       guaranteed or deferred payments
      Total payable      Mandatory     Enter the total payable for the whole entry.

50    Declaration        Mandatory     Enter the name of the person making this declaration,
                                       the identity of the respective firm or company and the
                                       capacity in which the declaration is being provided
                                       The declaration must be signed and stamped by the
                                       importer/exporter, or by an authorised Agent.




     A 5.6. ASYCUDA++ PROCESSING FUNCTIONS
     A 5.6.1.       Request Release of a Consignment
     Following receipt of a TANSAD at the Customs clearance counter and after
     conducting checks to ensure that all supporting documents have been provided,
     the checking officer must request release of the goods from the system. This is
     done using MODSHD by selecting:
           Functions, Release Order, Print Release Order.
     Entries selected yellow or red line must be routed to Documentary Check.
     A 5.6.2.       Assigning (re-routing) Declarations
     After a staff member has completed action in respect of an entry and further work
     by another work area is required, they must assign the file to the appropriate
     area. This is done using MODSHD and selecting:
           Functions, Assign
     From the list select the number of the entry then select the new section from the
     list and assign the entry to it.




                                          Page 62
A 5.6.3.      Check Document ‘Selection Criteria’
After documents are received in Documentary Check, the receiving officer must
check the selection criteria from the system using MODSHD by selecting:
       Function, Release Order, Clear.
From the list select the number of the entry then select:
       Criteria.
After documentary checks are completed details must be recorded in the
Inspection Act. Where no discrepancy is found the officer must record “no
discrepancy found” in the Inspection Act.
Entries selected as „red lane‟ must then be routed to the relevant section
(Scanning or Physical Inspection).
„Yellow lane‟ entries containing discrepancies must be routed to Error
Management.
A 5.6.4.      Updating the Inspection Act
This facility enables Customs staff at any point during declaration processing to
input his/ her findings. It requires the user to confirm whether he/ she agrees or
not with the declaration and/or whether the documents or goods are in
agreement with the details that have been declared. Officers are required by the
system to record their findings, which must be precise and able to be clearly
understood. The system also requires that subsequent routing details are input.




Entries should progress as far as is possible with each discrepancy being
cumulatively noted in the Inspection Act. At the point where further progress

                                       Page 63
becomes impracticable the entry should be routed to Error Management where
all subsequent pre-clearance action will be undertaken.
A 5.6.5.     Inspection Act Discrepancy codes
The following discrepancy codes are to be included in the Inspection Act when
discrepancies are identified:
      EXPOR - Wrong country of Export
      HSCOD - Wrong HS Code
      ITMDE - Wrong Item description
      MISCL - Miss-Classification of goods
      NODEC - non-declared goods
      ORIG - Wrong country of origin
      PREF - Preference Claim not applicable
      REST - Restricted or prohibited goods
      SSHIP - Short shipment
      SSTD - Sub standard goods
      TISCL - Wrong Classification by Tiscan
      TISEX - Incorrect Exemption by Tiscan
      TISUV - Under valuation by Tiscan
      TRSP- Wrong mode of transport
      VALUE - Incorrect value declaration
      XMPT - Wrong Exemption claim
      XQTY - Excess quantity
A 5.6.6.     Amending and Re-Assessing Declarations
Error Management will control the transmission of error advices to the agent and
also all subsequent amendments to the TANSAD data. Error Management are
also responsible for generating additional payment assessments and penalties.
On completion of their actions Error Management will reroute the entry to green
on the system and pass the file to the Clearance section for issue of the Release
Note.
Error Management staff will be notified by the system when a TANSAD requiring
action has been routed to it. Staff should ensure that they:
·    receive the file and hard copy of the TANSAD.
·    examine the Inspection Act reports for the entry and prepare a query form
     and issue it to the agent where necessary.
On the return of the Query Form and after any outstanding matters are resolved,
Error Management staff should, where appropriate amend the entry on
ASYCUDA++ using MODCBR and selecting:

                                       Page 64
       Functions, Declaration, Post Entry, Modification
Error Management staff should also update the Inspection Act and consider
seizure action and/or the issue of a penalty where appropriate.
A 5.6.7.      Assessment Notices
After TANSAD amendments have been made, additional payments assessed
and the Inspection Act completed, staff should request a printout of the
Assessment Notice from the Local Menu by selecting:
       View, Assessment Notice, Print
The assessment notice will show the total due and the amount already paid. The
notice should be issued to the agent so that he can make the additional
payments at the bank.
A 5.6.8.      Release after Error Management Action
Once Error Management have finalised their action they can „clear‟ the goods
subject to payment of any additional payments assessed by using MODSHD and
selecting:
       Functions, Release, Clear
The entry can be identified from the list and released by clicking on the CLEAR
option – the goods will then be released after payment of any extra duty and tax
that may be due.

A 5.7. OTHER ASYCUDA++ FUNCTIONS
A 5.7.1.      Prepayment Accounts
In order to set up a Prepayment account firstly select:
       Functions, Payment Accounts Management
To create a new account select:
       New
This will open the credit accounts screen.
Insert the new account code (Company or individual TIN number) and specify a
validity period (system default is the current date). Nominate the account type
using the spacebar
       2 = Prepayment.
Insert the declarant or company code using F8.
Insert any additional information in the information box in free text and
       Note - When modifying an existing account, changes are limited to the
       information text box.
Activate the prepayment account
Before an importer or agent can use a prepayment account, it must be activated
using the controls in the credit account window. Select:
       Functions, Payment Accounts Management
                                       Page 65
The Control options are Suspend or Activate -- they are used to change the
operational status of an account.
Choose Activate to allow the account to be used in declaration processing.
       Note - To modify an existing active account it must first be suspended.
To debit the prepayment account
To assess declarations using prepayment requires that the account holder
maintains sufficient balance in the prepayment account.
You must enter the account code that is used in box 48 of the TANSAD
In certain circumstances, the amount deposited may be more than required to
process a declaration, or for other reasons, the prepayment deposit is no longer
required.
Reporting on prepayment account transactions
To obtain a summary of all transactions related to a Prepayment account select:
       Functions, Print/Query, Payment accounts, Payment accounts
       summary
Summary details of the transactions processed against an account will appear on
the screen.
A 5.7.2.      Transit Guarantee Accounts
A Transit guarantee account is used to secure transit goods moving under bond
Creation of a transit guarantee account
In order to create a transit guarantee account select:
       Functions, Guarantees, Guarantees Account Management, Transit
       accounts
This option gives access to a list of all existing transit guarantee accounts.
Similar to management of credit and prepayment accounts, it is possible to
Create, Modify, Delete, Activate or Suspend these accounts.
To create a transit guarantee account an account code, a maximum authorised
guarantee, the principal code and some general information will be needed. The
account must be active to be used in Transit (T1) processing.
Crediting and debiting a transit guarantee account
In order to credit or debit a transit guarantee account there are two options -
     Functions, Guarantees, Crediting a Guarantee account, Transit
     account; or
     Functions, Guarantees, Debiting a Guarantee account, Transit account
These options present a screen similar to the one for crediting or debiting
prepayment accounts. Only 2 fields need be captured - the account code and
amount to be credited or debited.


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Previous and current balances are automatically provided after capture of the
account code. Crediting and/or debiting is validated by F9 Local Menu or F2
If the account is not active or the amount to be credited exceeds the maximum
authorized guarantee limit, an error message is displayed.
Transit guarantee account summary
To obtain a summary report of all operations for a transit guarantee account
select:
      MODACC, Functions, Guarantees, Print Query, Transit summary
When the account code and a date interval or complete history is input, the
summary is presented on screen.
A 5.7.3.     Warehouse Guarantee Accounts
A Warehouse guarantee account is used to secure goods stored in warehouses
under bond.
Creation of a warehouse guarantee account
A warehouse guarantee account can be accessed by selecting:
      Functions, Guarantees, Guarantees Account Management,
      Warehouse accounts
This option gives access to a list of all existing warehouse guarantee accounts.
Similar to the management of payment accounts, you can Create (New), Modify,
Delete, Activate or suspend the account.
To create a warehouse guarantee account, input an account code from the
warehouse list, a maximum authorised guarantee and some general information -
- the check balance flag must be defined as Yes/No.
When this flag is Yes, the account is debited or credited during the processing of
a declaration -- the system will always then check the balance first.
The account must be activated to be used in warehousing guarantee processing.
Crediting and debiting a warehouse guarantee account
To credit or debit a warehouse guarantee account select either:
     Functions, Guarantees, Crediting a Guarantee Account, Warehouse
     account; or
     Functions, Guarantees, Debiting a Guarantee Account, Warehouse
     account
These options present a screen similar to crediting or debiting a credit or
prepayment account. Only two fields need be captured - the account code and
the amount to be credited or debited.
Previous and current balances are automatically provided after capture of the
account code.
Crediting and/or debiting is validated by F9 Local Menu or F2.

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If the account is not active or the amount to be credited exceeds the maximum
authorized guarantee limit, an error message is displayed.
Warehouse guarantee account summary
To obtain a summary of all actions performed in respect of a warehouse
guarantee account select:
       Functions, Guarantees, Print Query, Warehouse summary
After selecting the account code and a date interval or complete history, the
summary will appear on the screen.
A 5.7.4.      Cashier Reports and Reconciliation
Cashier operations require certain basic reporting functions, to allow
reconciliation of daily cash takings and reporting of revenue collection.
Daybook Print/Query
There are three standard menu options for printing or querying the daybook:
· Provisional Daybook
· Definitive Daybook and
· Monthly Report
Functions, Day Book Operations, Provisional Day Book
A provisional report of transactions for the day is available in the course of the
day.
Functions, Day Book Operations, Definitive Day Book
A report of transactions for the period in which the daybook was open, is
available after the daybook is closed.
Functions, Day Book Operations, Monthly report
A report of transactions when daybooks were open is available after the final
monthly daybook has been closed -- it covers a period of one month.
The report can be printed in two forms -
     By type of operation
     Lists all payments in and out in the daybook period, and gives reference
     details, such as receipt numbers, declarant codes and transaction amounts,
     with totals and balances.
     By means of payment
     Gives subtotals of transactions for daybook period and groups the
     information according to the means of payment codes e.g. cash, cheque,
     guarantee etc.
Budget account report
The definitive daybook sub-menu has an additional reporting option – the
budget account report which gives a more extensive view of the revenue
collections by the administration, within the reporting period.
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Cash daybook by budget account - duty/tax assessed
This provides a total of the duty and tax liability on declarations assessed during
the daybook period including cash, credit, prepayment and other cash
transactions in but not deleted declarations.
Cash daybook by budget account - duty/tax collected
This provides a total of the duty and tax liability and any other payments made
during the daybook period including cash, credit, prepayment and other
transactions in including -
· Declarations assessed and paid during this daybook session
· Declarations assessed previously but paid during this daybook session
· Other transactions in paid during this daybook session and
· Post entry payments paid during this daybook session
· All payments out are subtracted from these collected amounts
· Further payments or refunds relating to declarations paid in this daybook
  session but carried out after this daybook session are not taken into account
Print output options
In printing the daybook the options button gives a number of choices for output.
The report can be directed to the server printer or to a server file and the print
priority can be set. It also includes an option to delay a print to a date and time
specified by the user.
Monthly reports
Standard server reports give monthly summaries and are available by type of
operation, by means of payment and by budget account. They report:
· the total of duty and tax liability or other payments processed during the
   reporting month, including cash, credit and prepayment and any other
   transactions in.
· the declarations assessed and paid during this month, declarations assessed
   before this month but paid during this month, other transactions in paid
   during this month and post-entry payments made in this month.
All payments out are subtracted from the collected amounts.
Further payments or refunds made after the end of this month relating to
declarations originally paid in this month are not taken into account.
Shift operations - Print/Query
Like the daybook reports, the shift summary reports are used to reconcile duty and
tax liability payments to the computer and printed records of transactions for the
accounting period.
This Control provides for reporting by shifts and allows more accurate reconciliation
in larger Customs offices with several cashiers.
There are three standard menu options for printing or querying shift operations -

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· Provisional shift summary,
· Definitive shift summary and
· Summary by cashier
Functions, Shift Operations, Print/Query, Provisional shift summary
This provides a trial balance on a cashier-by-cashier basis of transactions against
cash takings before close of the accounting period with the daybook and shift still
open.
Functions, Shift Operations, Print/Query, Definitive shift summary
A report of transactions covering individual cashier shifts, after the close of the
shift.
Functions, Shift Operations, Print/Query, Summary by cashier
This provides a report by cashier of all transactions processed during the
daybook period.
These reports are displayed and can be printed in two forms.
Type of operation
This provides a list of all payments in and out in the shift period, and gives
reference details, such as receipt numbers, declarant code and transaction
amount with totals.
Means of payment
This subtotals transactions for the daybook period and is grouped according to
the means of payment codes e.g. cash, cheque, guarantee, etc.




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A 6.      MOVEMENT, STORAGE                     AND   ACCOUNTING            FOR
          CUSTOMABLE GOODS
A 6.1     MANIFESTED CARGO
The manifest data stored in the database of the shipping lines or airlines systems
is transferred electronically to the ASYCUDA ++ database without the need for
retyping it into ASYCUDA++ by using the special manifest application.
Shipping lines and airlines convert their database information into a special file
which contains all the manifest data required by ASYCUDA ++ in an XML format
or ASCII text file format, depending on the application used in the conversion
process.
Then special software is used to convert the file into an ASYCUDA++ file format
(a CAR file), ready to load into the ASYCUDA++ server via the module
MODCAR.
All master bills of lading issued by the shipping company to freight forwarders or
to consolidators must be deconsolidated to the relevant house bills of lading by
the shipping company prior to transmission to Asycuda++. After validation by
Asycuda++ the manifest is registered in ASYCUDA++ and a print out can be
extracted that can be used to inform agents/brokers of manifest registration
numbers. This information is also available for remote DTI connected agents to
allow them to complete their Tansad.
The voyage number used to identify the manifest in ASYCUDA++ can be chosen
in a way that clearing agents/brokers know in advance the correct manifest
number to use in their customs declarations. For example, the unique airline or
shipping company voyage or flight number determines the unique manifest
number that is allocated by ASYCUDA as follows:
Airline Manifest Numbers
= [Arrival date] [Airline code + flight number] -- 20050930BAW047
Ship Manifest Numbers
= [Arrival date] [first 7 letters of name of the ship] -- 20050831KODAU
A 6.1.1     Manifest Acquittal
As a declaration is entered into Asycuda the manifest number, bill of lading
number, weight and number of packages on the declaration are compared
against the corresponding details on the manifest received from the shipping
company. Any discrepancies result in the termination of the data entry process
until the data is corrected.
If the error is in the manifest details received from the shipping company a Form
C11 must be completed by the shipping company to inform both Customs and
the agent of the correct details. The manifest details are then corrected by
Customs. Shipping companies cannot amend the manifest after it is submitted to
Customs.


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Customs also require that for each bill of lading issued there can only be one
declaration. Any attempt to use the same bill of lading on a second declaration
will be rejected by Asycuda++. If the agent had opened two files at Tiscan as a
result of two separate purchases and then combined the goods into one
consignment the agent is required to return to Tiscan to obtain a master CVR to
cover all the consignment.
A 6.1.2     Road/Rail Manifests
Under development

A 6.2     TRANSIT GOODS
A 6.2.1       Introduction
Transit goods are those goods that enter Tanzania (via a border point or sea or
air port) and exit the country (via another border point or sea or air port) after
crossing the country.
The ASYCUDA++ Transit facility has now been introduced in Tanzania to
manage and account for such movements. Under the new arrangements the
management, transmission and acquittal of Transit records is done automatically
and instantly by ASYCUDA++.
A 6.2.2       Transit Guarantees
In order to carry out transit operations, a Declarant needs to have a Transit
Guarantee Account. These accounts are set up and updated in the A++
Accounting Module, MODACC. For the Transit account to operate, the Maximum
Authorized Guarantee must be specified. From this amount suspended duties
and taxes will be deducted as bond to cover the movement of the transit goods.
A++ calculates the total duties and taxes payable (the guarantee amount) and
deducts it from the bond. Once this amount is exhausted, no further Transit
declarations can be processed, unless the Guarantee account is „topped up‟.
Before creating a transit account, however, the “Principal” responsible for     the
Transit guarantee must be set up in the system. Under the current set-up,       the
Principals responsible for transit guarantees are the Declarants. Principals    are
set up in MODCHQ under option “Operational Environment” by entering             the
Declarant‟s TIN.
A 6.2.3       Generation of a Transit Document (T1)
The standard transit document in Asycuda++ is called a T1, and it is generated
from a transit declaration. A T1 is created electronically in MODTRS by Customs
after transport arrangements are finalised. The T1 contains summarized
information from the IM8 declaration and constitutes the actual transit
transaction. At generation, all appropriate blank fields are filled in and the T1 is
then registered and a T1 registration number is generated with serial D.
For bulk consignments that require separate transport movements eg one transit
consignment which consists of 4 containers the system will generate a sub-T1 for
each vehicle each of which is then controlled within Asycuda++.
        Debiting the Transit Account:

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       At T1 registration, the transit account in which the T1 has been processed
       is debited with the guarantee amount of the assessed IM 8 declaration.
       Thus, the maximum authorized guarantee amount is reduced by the
       amount of suspended duties.
       Printing of T1 Documents
       Three (3) copies of the T1 are printed - two copies are forwarded to the
       Transit Monitoring Unit (TMU) and one copy, along with release order and
       TANSAD are returned to the agent. The TMU provide one of the copies of
       the T1 to the driver. The TMU monitors the movement of the goods up to
       the exit point.
       Transmission of the T1
       The T1 is automatically transmitted through the A++ Gateway to the exit
       point.
A 6.2.4        T1 Validation
There are mainly two (2) types of transit procedures currently in place in Tanzania that is,
Through Transit and Inward Transit. For each of the procedures, the validation process is
as follows:
A 6.2.4.1      Through Transits
Upon arrival of the goods at the designated exit point, appropriate verification of
seals and/or cargo units is effected by Customs officers. If verification conforms,
a Customs officer validates the T1 by entering details into A++. Once completed
the status of the T1 transit declaration changes to “Validated” and the goods are
released. If there are anomalies or differences, then the verification does not
conform and the status is indicated as „Arrived‟.
When validation occurs, A++ automatically sends a message of confirmation to
the originating office that the “T1 has been transferred to next destination”.
Depending on the time specified in the A++ Gateway, the T1 status will change
status to „Guaranteed‟.
In cases where the exit point is not connected to A++, Customs staff dispatch a
copy of the T1 to the originating office to allow for cancellation of the T1 bond.
A 6.2.4.2      Inward Transits
Upon arrival of the goods, the T1 is validated and the status changes to
„Validated‟. Next, a manifest is generated. It is the manifest, which has to be
written off by processing clearance declarations against it. The declarations could
be for home use (IM4) or warehousing (IM7). The manifest is generated in
MODTRS and has manifest reference number. This is the reference number,
which is quoted on the acquittal declarations. The manifest contains several bills
of lading according to the number of items on the original IM8 declaration and the
T1. Either the registration number or voyage number can be used to retrieve the
manifest from which the various bills of lading can be viewed.
A 6.2.5        Status of Transit Documents
ASYCUDA++ Transit facility provides various statuses for the Transit
Declarations (T1s) at various stages, as follows: -
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     ·     Registered – the T1 has been generated at the originating office.
     ·     Transmitted: - the T1 has been received at the office of destination
           awaiting validation.
     ·     Validated – the T1 has been received at the exit point, validated and
           conforms.
     ·     Arrived – the T1 has been received at exit point, validated but does
           not conform, that is, differences have been noticed and have to be
           accounted for.
     ·     Late Validation – the T1 has been received at the exit point, validated
           but surpasses date expected to arrive as set out on the T1.
     ·     Guaranteed – the T1 has been validated and acquitted.
     ·     Accounted for - Same as „Guaranteed‟ but this reflects in the
           Guarantee Accounts summary in MODACC at the originating office.

A 6.3     WAREHOUSED GOODS
A 6.3.1       Introduction
The ASYCUDA++ Warehousing facility has now been introduced in Dar es
Salaam and is in the process of being introduced across Tanzania. The facility is
designed to automatically and instantly manage and account for goods that are
stored under bond in licensed Customs warehouses.
A 6.3.2       Warehouse Guarantees
There are two types of bonded warehouses:
          1. General bonded warehouse and
          2. Private bonded warehouse
The warehouse bond amount is entered as the Maximum Authorized Guarantee
for the account. This implies that a particular warehouse can only handle goods
with a total of deferred duties and taxes up to the maximum authorized guarantee
amount.
The warehouse Guarantee Account is setup in MODACC by Customs officers.
The warehouse must however exist on the system for the guarantee account to
be set up. The warehouse codes, like most other control files codes are set up in
MODCHQ by the ASYCUDA team.
A 6.3.3       Goods Entered for Warehousing
All goods entered for warehousing are entered via a TANSAD using extended
procedure codes 7100 or 7200.
When processing an entry related to any warehousing procedure, i.e. into
warehouse, ex-warehouse, warehouse transfer, change of ownership, export
from a bonded warehouse, etc, it is important to ensure the following:
     1. The Warehouse code and the period in warehouse should be entered
          in box 49.

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     2.   Ensure that the Product Specification codes are entered alongside the
          commodity code in box 33.
     3.   Always ensure the declaration is assessed so that the process takes
          effect and the goods are entered in the various ledgers.
The licensee of a General Bonded Warehouse must formally agree to accept
goods into his warehouse before an entry into warehouse is processed.
A 6.3.4      Change of Ownership
Whilst the goods are in the warehouse they can change ownership, in bits or
wholly depending on what is specified as the quantity being shifted to the next
owner of the goods. The user has to identify the warehouse from which the
goods are to change ownership by entering the warehouse code. TIN numbers
are used to identify the current or new owners of the goods. The system will give
the user a list of goods by reference number to choose from. Also, the quantity of
the goods to change ownership needs to be specified. The change of ownership
facility in Asycuda ++ warehousing is particularly useful to warehouse operators
who sell bonded stocks to different customers. So, before the entry is presented
to the DTI bureau, the Agents should first present it to Customs who will carry out
the change of ownership on the system.
A 6.3.5      Transfers between Warehouses
The transfer of goods from one warehouse to another is possible through the use
of Extended Procedure 7171. The warehouse from which the goods are moving
has its Account credited and that to which the goods are moving will have its
Account debited. Care must be taken when entering the two warehouse codes
for fear of transferring the goods into a wrong warehouse. The warehouse code
into which the goods are being transferred should be entered in the field
„Warehouse Code‟, box 49.
A 6.3.6      Ex-Warehousing for Home Use
The Ex-Warehousing of goods for home consumption is done using Extended
Procedure 4071 for home consumption. When the ex-warehousing declaration is
assessed, the warehouse guarantee account is credited and the guarantee freed
up.
A 6.3.7      Ex-Warehousing for Export
Ex-Warehousing of goods for Export is done using an EX3 Declaration and
Extended Procedure 3071. When the ex-warehousing declaration is assessed,
the warehouse guarantee account is credited and the guarantee freed up.
The owner of the goods to be exported must manually execute a security bond
that covers the potential duties and taxes payable. The bond will be in the form of
a Customs bond CB4.
In cases where goods are to be exported from a warehouse situated at the same
location as the export point and both the warehouse and export point are
connected to ASYCUDA++, the agent will be required to present the release
order and CB4 security to Customs staff located at the exit point. Customs staff
should ensure that the goods as declared have arrived at the exit point. Provided

                                      Page 75
there are no discrepancies Customs staff will endorse the agent‟s documents to
that effect and the agent can then arrange for cancellation of the CB4.
In other cases including where the goods are to be exported from a warehouse
that is not situated at the same location as the exit point (i.e. they need to travel
via an Overland Route), a movement sheet that contains details of, among other
things, seal or vehicle registration numbers and details of the goods must also be
completed. Copies of the TANSAD, Release Order, CB4 security bond and
movement sheet (where applicable) should be handed to the agent and
forwarded independently to Customs staff located at the exit point. On arrival of
goods at the exit point, agents should provide copies of these documents to the
relevant Customs officer who will verify them against his copies, check if seals
are intact and/or if the vehicle registration number and/or quantities and
descriptions of the goods conform.
Provided there are no discrepancies the relevant Customs officer will approve the
goods for export, note all documents to this effect and forward copies to the
Customs Service Centre (CSC) for cancellation of the CB 4.
A 6.3.8       Ex-Warehousing for Transfer to Zanzibar
              (procedures being finalised)
A 6.3.9       Ex-Warehousing for Removal to a Military Duty-Free Shop
A 6.3.9.1.    Processing Declarations in Asycuda++
At first importation, goods are bonded into the main bonded warehouse using
warehousing procedure 7100. At assessment of the declaration the goods‟
values, that is, number of packages, quantities, weights, etc are recorded in the
warehouse ledger. At the same time the warehouse account is debited with the
guarantee amount of the goods, which is the amount equivalent to the total duties
and tax of the goods.
A 6.3.9.2.    Transfer of Goods to Retail Shops
When there is need to move goods from the main bonded warehouse to any of
the retail shops, an entry with a warehouse-to-warehouse removal procedure,
7171 is processed. This credits the guarantee amount for the quantity of goods
been transferred but at the same time debits the same amount for bonding in the
retail shop which has the same warehouse code. The net result is that the goods
still remain in the warehouse and the warehouse account remains debited.

Upon arrival at the military retail shop, the goods are first reported to the
Regional Manager of the customs office where the retail shop is located. The
Regional Manager arranges for inspection of the goods during offloading into the
shop. In addition, the Regional Manager (or any established Supervisory and
Monitoring Committee) now takes over control of the goods by carrying out
periodic inspections at the military retail shops at the appropriate notification to
the military authorities and ensuring that the goods are sold to eligible consumers
and in the allowable quantities. This is a government requirement as per
Government Notice Number 774-776 of 1997.


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A 6.3.9.3.   Reconciliation and Ex-Bonding
When goods have been sold from the retail shops, a sales return should be
submitted to customs 5 days after the end of the month. Where the retail shop is
located in an area near any customs office, the sales return and remaining goods
in the shop should be inspected, verified and endorsed by the Regional Manager
or any established Supervisory and Monitoring Committee before submission to
the customs office at Dar-es-Salaam. An ex-bonding entry with procedure 4071
should be prepared to accompany the sales return. But since the goods are duty
free, additional or national procedure code 449 should be added to ensure no
taxes are charged. So the full procedure for the ex-bonding entry should be 4071
449. The entry should highlight the packages, quantities, weights and values of
goods on the sales return. This implies that only the guarantee amount
equivalent to the quantity of goods will be credited to the warehouse account
upon completion of entry processing.
A 6.3.10     RE-Warehousing
Goods entered for warehousing are permitted to be stored in a bonded
warehouse for a period of three months. However, agents/owners may formally
request that the Commissioner permit the goods to be re-warehoused for a
further period of three months or such further period as the Commissioner may
deem fit. In A++, the re-warehousing is effected by extending the delay period of
the goods. This is done in MODCBR via the options „Suspense Procedures‟,
„Extending of Delay‟.
A 6.3.11     Reports
There are five different warehouse reports in ASYCUDA++. These can be
generated under Suspense Procedures in MODCBR and used to monitor the
storage of all goods held in the warehouse. The reports can be generated by:
     1. product code;
     2. product and importer codes;
     3. product and country of origin codes;
     4. declaration number; and
     5. warehouse code.
The primary control over warehoused goods is the product specification code, it
provides for accounting over all warehoused goods whether they change
ownership, are transferred to another warehouse, are entered for home
consumption or are exported under bond. It is for this reason that product
specification codes are mandatory.




                                     Page 77
A 7.     CARGO SCANNING AND EXAMINATIONS
A 7.1. GENERAL FOCUS
For all commodities, Customs scanning and examining officers need to pay
attention to the following general characteristics related to the goods:
    1. Quantities of the goods -- particularly in terms of number, weight and/or
         volume.
    2. Descriptions of the goods -- particularly their type, nature, capacity,
         specifications and/or composition.
    3. Goods identification numbers -- particularly in relation to brand, model,
         article and part numbers
    4. Dimensions of the goods -- particularly in terms of size, volume, weight,
         density and/or thickness
    5. Condition and/or year of manufacture of the goods -- particularly in terms
         of whether they are new or used.
    6. Country of origin -- particularly if preference is claimed.
    7. Packaging of the goods -- particularly in terms of the types and numbers
         of packages.
The purpose of scanning or examining consignments is for customs staff to
VERIFY that:
   1.    what was declared about the goods or is contained in supporting
         documents related to the goods corresponds to that which is
         observed; and
   2.    the goods that are observed in the course of the scanning or
         examination are included in that which was declared.

A 7.2. SPECIFIC FOCUS
Apart from quantities, which always need to be verified in the course of an
examination, there are particular risks associated with particular goods that need
to be considered by scanning and examination staff.
Following is a listing by Tariff Sections of particular goods characteristics that
need to receive specific focus in the course of a scan or examination.

Section I.   Live Animals and Animal Products
·   Description -- type
·   Country of origin – only where preference is claimed
·   Packaging -- only in respect of animal products

Section II - VII.   Vegetable products etc.
·   Descriptions -- particularly their type and/or composition.
·   Dimensions -- particularly in terms of size, volume and/or, weight
·   Country of origin – only where preference is claimed

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·    Packaging -- particularly in terms of the types and numbers of packages.

Section VIII. Raw hides and skins, leather, fur skins and article thereof.
·   Descriptions -- type, specifications and/or composition.
·   Goods identification -- brand
·   Dimensions -- size, volume and/or weight
·   Country of origin -- only if preference is claimed.
·   Packaging -- types and numbers of packages.

Section IX. Wood and articles of Wood: Wood charcoal, Cork and articles
of cork.
·    Descriptions -- type, specifications and/or composition.
·    Dimensions -- size, weight, density and/or thickness
·    Country of origin -- only if preference is claimed.
·    Packaging -- types and numbers of packages.

Section X. Pulp of Wood, recovered waste, paper and paperboard
·   Descriptions -- type, nature, specifications (Coated, laminated, bleached,
    printed etc) and/or composition.
·   Goods identification -- brand
·   Dimensions -- size, volume, weight (g/m2 etc), density and/or thickness
·   Condition -- new or recovered.
·   Country of origin -- only if preference is claimed.
·   Packaging -- types and numbers of packages.

Section IX. Textile and textile articles:
·   Descriptions – type (silk, wool, cotton, other vegetable textile fibres (jute,
    carpets and other textile floor covering) articles of apparel and ready made
    garments etc) nature, capacity, specifications and/or composition (cotton
    100%; Polyester 30% and cotton 70% etc)
·   Goods identification – brand
·   Dimensions -- size (yards, meters or square meters), weight, density and/or
    thickness
·   Condition -- new or used/second hand.
·   Country of origin -- only if preference is claimed.
·   Packaging -- types (bales, rolls, lumps etc) and numbers of packages.

Section XII.   Footwear, headgear, umbrellas, feather and articles thereof:-
·   Descriptions -- type and/or composition.
·   Goods identification -- brand
·   Dimensions -- size
·   Condition -- new or used/second hand.
·   Country of origin -- only if preference is claimed.
·   Packaging -- types and numbers of packages.
                                      Page 79
Section XIII.  Article of Stone, Plaster, Cement, Mica, Ceramic and glass or
               similar materials:-
·    Descriptions -- type, specifications and/or composition.
·    Goods identification -- brand
·    Dimensions -- size, weight and/or thickness
·    Country of origin -- only if preference is claimed.
·    Packaging -- types and numbers of packages.

Section XIV. Jewels, precious stones, precious metals, and articles
              thereof including imitation jewellery: -
·   Descriptions – type and/or composition.
·   Goods identification -- brand, model, article and part numbers
·   Dimensions -- size and/or weight (carats)
·   Country of origin -- only if preference is claimed.
·   Packaging -- types and numbers of packages.

Section XV.    Base metals and articles of base metal.
·   Descriptions -- type, specifications (hot rolled, cold rolled etc) and/or
    composition (material, coated or otherwise etc).
·   Goods identification -- brand, model, article and part numbers
·   Dimensions -- size, weight and/or thickness
·   Country of origin -- only if preference is claimed.
·   Packaging -- types and numbers of packages.

Section XVI. Machinery, mechanical appliances and electrical equipment
Includes vacuum pumps, motors, steam and vapour boilers, weighting machine,
forklift trucks, generators, electrical transfer etc.
·    Descriptions -- type, purpose (domestic, commercial or industrial use),
     capacity (eg tonnage, BTUs, CCs, voltage, wattage, Hertz (HZ),
     Horsepower (HP etc), specifications (mechanical, electric, electronic, battery
     powered or solar; window type, split type multi – split, floor model or ceiling
     suspension; upright or chest type; centrifugal, submersible etc) and/or
     composition.
·    Goods identification -- brand, model, article and part numbers
·    Dimensions -- size (eg no of doors), volume (litres etc) and/or weight
·    Condition and/or year of manufacture -- new or used/second
     hand/reconditioned etc).
·    Country of origin -- only if preference is claimed.
·    Packaging -- types and numbers of packages.

Section XVII. Vehicles, Aircraft, Vessel and associated transport
              equipment.


                                        Page 80
·   Descriptions -- type (saloon, station wagon, pick up, van, truck, bus, etc),
    capacity (seating etc) and/or specifications (number of doors, 4WD,
    automatic/manual, hardtop/soft-top etc).
·   Goods identification -- make, model, engine, chassis and part numbers
·   Dimensions -- size, volume and/or weight (tonnage), tyre size (trucks only)
·   Condition and/or year of manufacture -- new or used/second hand, mileage
    and extent of wear and tear.
·   Country of origin -- only if preference is claimed.
·   Packaging -- types and numbers of packages.




                                     Page 81
A 8.    ASYCUDA++ CLIENT TRAINING EXERCISES
A 8.1. EXERCISE ONE
        · Process a single item Import Declaration
        · Store the Declaration in the Local Store
A 8.1.1.    Accessing a Declaration
This exercise will take you through a single item TANSAD. You will not have to fill
in all the boxes. As you know, the TANSAD is designed as a multi-purpose
document, and therefore different end purposes require different pieces of
information. You will not need to login to the Server for this exercise as you will
store your TANSAD locally on your computer.
Open Functions, Declaration, Creation -- this will allow you to specify your
TANSAD.
       Choose IM4 - Direct Import Declaration
Notice that there are option buttons beneath the text.
       Position the cursor over IM4 and click once to highlight, then move the
       cursor to <OK>, and click once again or highlight IM4 by moving the down
       arrow, and select button <OK> or <ALT ><K>
You should now be looking at the top right-hand corner of the TANSAD. Notice
that your screen is a window. The coloured blocks inside the boxes are the fields.




This is a picture of the top right hand corner of the TANSAD screen. Note the
different content of the boxes. The dark coloured bars are boxes (fields) for entry
of data. The boxes with XXXXXXX are prohibited fields and the empty boxes,
such as Box No. 3, are not accessible to you but may be filled by the
ASYCUDA++ system.

                                      Page 82
A 8.1.2.   Scrolling a Declaration
Before you enter any information, it will help you to spend some time scrolling
around the whole document so that you can familiarize yourself with the layout.
So turn on the scroll bars now, by clicking the mouse button on the background
area of the window or <ALT><S>. Do not fill in any information yet.
Scroll down the right hand side of the document until you come to the bottom.
Notice that the small rectangular block in the right-hand scroll bar also moves.
When you have reached the bottom of the TANSAD you will see that this block is
now placed next to the down arrowhead  in the scroll bar. Now move the
TANSAD to the left using the arrows in the horizontal scroll bar. Again, the small
block moves as the text moves.
Once you get used to this, you will be able to tell where you are in the document
by the position of the blocks in the scroll bars.
A 8.1.3.   Process a Single Item Declaration
Input of information to a Declaration
      Look at the top right corner of the TANSAD. Next to Box 1, there is a box
      for your Office Code and ASYCUDA++ has automatically completed this
      for you. <Enter> to accept.
Trade Operators
      Look at Box 2 - Exporter, and the first field is highlighted. Fill in the name
      – eg. Medical Supplies Ltd. You will see the colour of the box change as
      you type in your information. <Enter> to move down one line, and the
      colour of the box will change again.
      Type the remainder of the address, <Enter> as you complete each line -
      eg. 43 London Road, Dorset, New Hampshire, USA.
      You have moved to Box 8 for Consignee. Fill in the TIN number of any
      importer and <Enter>. When you have done this, you will see that
      ASYCUDA++ provides name and address details automatically.
      You now have to complete box 14 for Declarant i.e. Customs Broker or
      Agent and you need a code. Normally this code will be entered from the
      paper TANSAD, but you use the List Facility <F8> and a window will
      appear containing a list of Declarants and their references. Choose an
      appropriate one, confirm, ASYCUDA++ will enter the details and <Enter>
      to accept.
      F8: This facility is available for fields where a code is required -
      ASYCUDA++ will not let you enter a code that does not exist.
      Box 7 is for a national Declarant reference number that is given to the
      transaction by the Declarant himself, so that it is easier for him to pay or
      query using that number. You will normally key the number that has been
      given by the Declarant. If no number has been given, then the system will
      issue a number in consecutive sequence for each Declarant.
General Data

                                       Page 83
      boxes 8,11,14,15, and 17 will need information.
Transportation
      The Tiscan CVR number must be input into Box 18.
      Leave Box 19 set at 0. This box indicates if the goods on the TANSAD are
      containerized or not. Containerized means that the goods are shipped in
      an international standard shipping container. If they are, enter 1. For now,
      just <Enter>.
      You are now at box 25, Mode of Transport. You have to enter a code here,
      so insert the form of transport from the declaration or press F 8 and
      choose the appropriate option. Press Enter to accept.
      In box 29 enter the Customs office code to indicate the entry point. Press
      Enter to accept.
      In box 30 enter the code for the location of goods to indicate the transit
      shed where the goods were located. Press Enter to accept.
      In box 20 for delivery terms indicate CIF for imports or FOB for exports.
      This is because we usually calculate duties based on CIF for imports and
      the only export entries that pay taxes that is for Hides and Skins, they are
      charged on the FOB.
      Boxes 26 and 27 are not included in this exercise. Bypass them by
      pressing Enter.
Financial
      In this example the currency will be Great Britain Pounds, so put in GBP in
      the first field in Box 22 now. The value of the invoice is £1000, so type this
      in the second field. Did you see Box 23, Exchange rate, has been
      completed for you? It is a default figure in the system.
      Bypass box 28 (although it may need information) - <Enter>.
      Box 31 is mandatory. The first field records shipping marks and numbers
      so the goods can be identified. These packages are marked MEDICAL 1-
      10, so type this in here. There are two lines for identifying marks and
      numbers, <Enter> after each line.
Goods Description
The third data line in box 31 has two input fields. The first is the number of
packages. There are 10 cartons, so type 10 in this first field. The next asks for a
code for kind of package, international codes, so lets assume you don‟t know
the international code for cartons. Call up <F8> list facility, choose cartons, and
the code will appear in this field.
Procedure
      Box 33 - ComCode.
      In this example the goods will be First Aid Kits so you need to look at
      Chapter 30. When the ComCode window appears using F8, type 30 and
      this moves you to Chapter 30 - don’t press <Enter> yet. Scroll down the

                                      Page 84
      list to find, and choose First Aid Boxes and Kits and the number appears
      in box 33.
      You’re back at Box 31. ASYCUDA++ has already filled in the description
      of the goods for you, but you have room for extra information. This is for
      you to enter a commercial or invoice description of the goods. These
      goods are industrial first aid kits, so add this.
      Box 34 - the United States is the country of origin, so enter the country
      code US.
      Box 35 - the gross mass is 1000 kg - this is a mandatory field. Notice that
      when you enter the gross mass ASYCUDA++ automatically places the
      same figure in the net mass field (Box 38). You can update this figure
      when you reach this box.
      Bypass Box 36. Preference is a code that allows calculation of a
      preferential rate of duty according to country international or regional trade
      agreements e.g COMESA
      Box 37 - another mandatory field - this number is a standard code and
      identifies the Customs procedure that the transaction will go through. The
      first four numbers follow international standards, the second three
      numbers are for national use. Type in 4000, and accept the 3 numbers
      that appear in the second field - usually 000.
      Box 38 - type 1100 here. An error message has appeared on your screen.
      Do you remember reading in the introduction that ASYCUDA++ checks
      information? Net mass cannot be greater than Gross mass, which you
      have already entered as 1000kg. ASYCUDA++ will not let you make a
      mistake like this! So change Net mass to 900kg.
Additional Information
      Bypass box 40. It is often used to enter the transport document number,
      Bill of Lading or AirWaybill number.
      Bypass box 44. It is for additional information and allows for national
      requirements.
      Note that sometimes you can’t always see the TANSAD box number on
      the screen.
      <Enter> at Box 45. This is set at 1 and most countries do not use this
      function.
Valuation Note
      After <Enter> at Box 45, your screen will change. A new window opens,
      on top of the TANSAD form. This is the Valuation Note. If your new
      window is too small, open it to full size by clicking on the up arrow () in
      the top right corner of the Valuation Note screen. It is in two parts - at the
      top, the General segment and below that, the Item segment. If you cannot
      see the entire Valuation Note screen, use the scroll bars to move up and
      down. It does not appear on the printed-paper TANSAD, although some

                                       Page 85
     countries have now made a place for valuation details on the manual
     TANSAD input form.
     The figures that you would normally enter here would be taken from
     documentation accompanying the original paper TANSAD. This screen is
     mandatory.
     <Enter> to accept the total invoice value of $1000 and currency code USD
     that is already on screen. (This comes from Box 22).
     For the External freight line fill in $100, currency code USD and for the
     Insurance line fill in £50, currency code GBP. However, these would only
     be used if you had entered FOB for imports in box 20 of delivery terms. If
     you put CIF this implies that you have already included the freight and
     insurance costs in the total amount therefore it is not necessary to fill in
     these different values, only CIF of total $1000 will be input but we assume
     it already includes the freight and insurance values.
     Note that ASYCUDA++ has converted the 2 currencies into your national
     currency. You have completed the total invoice figures for the General
     Segment of the Valuation Note.
     You have no other amounts to enter to make up the Customs Value, so
     <Enter> 3 times to move to the next section of the Valuation Note, which is
     headed Item # 001. This TANSAD is for a single item, so the figures for
     Item 001 and the total invoice are the same. Enter 1000 - the currency
     codes are already completed. ASYCUDA++ will complete the other boxes
     for you, and calculate the Total costs, CIF value and Statistical value
     (Customs Value for Duty) in your national currency.
     Go back to the TANSAD by accepting <Yes> at the bottom of the
     Valuation Note when you are happy that your figures are correct. (If you
     need to change a figure enter <No> and that will return you to the top of
     the Valuation Note. When you are finished change this back to <Yes> to
     close this window and return to the TANSAD.)
Duties and Taxes
     ASYCUDA++ transfers the statistical value to box 46. <Enter> to accept
     this figure.
     Leave box 48 empty and <Enter>. However, this box is used for operation
     of prepayment or credit accounts. If the Declarant holds a prepayment or
     credit account with Customs, this is the box where the account number is
     placed such that the entry is assessed against this account, which would
     be debited after assessment. ASYCUDA++ will calculate all the taxes or
     duties due, and you will see these figures appear in box 47. Accept these
     figures and <Enter> to return to the top of the TANSAD.
You‟ve now completed a single item TANSAD using ASYCUDA++.




                                     Page 86
A 8.1.4.    Store the Declaration in the Local Store
You can store your TANSAD locally on your PC, or on the Server. For this
exercise you will store it locally. You do not need to login to the Server to do this.




Local Menu, Action, Local Check - you have now activated the local validity
check. If there are any errors in your document, a screen message will inform
you. To correct the error, you double click the error in the error list box and it
takes you to the exact location of the error. Correct it.
If Local Check is OK, exit by selecting <OK>, and save the document as follows.
       Local Menu, Action, Local Store.
       Create TANSAD file window will appear, and identify your document with a
       file name. As in the picture above, you must move to the Name line. This
       reads - C:\ASY116d\ASY\TANSAD\*.TANSAD. Type in your file name and
       enter. You are limited to 8 characters - any combination of 8 letters or
       numbers. ASYCUDA++ displays that name in the top field of the window,
       and automatically adds .TANSAD when you OK. A message screen will
       confirm that your new file is generated and stored.
You can check by closing the message screen and Functions, Declaration,
Amendment, Local File. You should see your selected file name shown in the
file window. Now close it down.
Now close your TANSAD either by clicking on the block in the top left-hand
corner with your mouse cursor, or hold down <ALT><F3>. Exit from the
confirmation window by <Enter> or click on Yes.
A 8.1.5.    Insert Declaration additional information
This allows you to capture additional text attached to the TANSAD document
through Declaration, Local Menu, Quadrants, Information page.
On this screen you will find Reference details of the Declaration and a free text
box to capture up to 4000 characters.

                                        Page 87
Note - When you store a Declaration in a Local File this text is not included in the
TANSAD file. If you want to store the text you captured in this information page
on in a Local File then <F9> when you are in the information box and store the
text in a file on your Client.
When you Server Store, Register or Assess the Declaration on the Server the
Information Page text is sent to the Server for storage with the TANSAD and is
retrieved if you retrieve the Declaration.
After Server Store, Registration or Assessment you can modify or delete the
Information Page text and the previous text will be deleted and replaced when
the TANSAD is subsequently Stored, Registered or Assessed.

A 8.2. EXERCISE TWO
        · Retrieve a Declaration from the Local Store
        · Register a Declaration
        · Assess a Declaration
        · View a Declaration
        · Retrieve a Registered Declaration
        · Print a Declaration
A 8.2.1.    Retrieve a Declaration from the local store
You would normally retrieve a TANSAD from local file because you need to work
on it.
      Functions, Declaration, Amendment, Local file.
      You will see a window with the title Open TANSAD file. Open the TANSAD
      that you created for Exercise One by -
      Placing the cursor on the file name of your TANSAD, in the field with the
      title Files. Click once and the name will appear in the field Name.
      <Open>, and your TANSAD will open on screen or type in the file name
      that you gave to your TANSAD - it will show in lower field Files.
      This name will appear in top field Name, so <ALT><O> or <Enter>, and
      your TANSAD will open on screen.
A 8.2.2.    Register a Declaration
Registering a TANSAD means it becomes an official document, recognized by
Customs. A Registered TANSAD is registered on the Server, and all the
information on the TANSAD is transmitted to the Server or central database. A
registered document can still be amended.
      Note - You must be logged in to the Server to carry out this function.
      You can do this when the login window appears.
Registering a TANSAD is similar to storing it in the local file. Now follow this
procedure -
      Local Menu, Action, Register
                                       Page 88
      The login window appears on your screen
      Note that the system will not register the TANSAD if there are any
      errors - an error message screen will appear if this is the case.
      ASYCUDA++ will issue a Registration Number (Customs Reference
      Number) automatically
      The Registration Number is made up of the Year, Customs Office code, a
      single letter, (usually C), a sequential registration number, and the date of
      registration- note this number in order to retrieve your TANSAD
A 8.2.3.   Assess a Declaration
If your country has chosen to allow direct assessment of a stored TANSAD, the
process is the same. Follow the same sequence as you would to Register, but
choose Local Menu, Action, Assess. Don‟t do this now, just note the
procedure.
You have the option to identify the TANSAD you want by:
      Registration number (Customs Reference Number) or
      Combination of the Declarant Code (Box 14) and Declarant Reference
      (Box 7)
A 8.2.4.   View a Declaration
Before we move on to retrieving a TANSAD for further processing (changing
information on a registered TANSAD etc), let us look at bringing the TANSAD
back on screen, to see the full TANSAD details.
You may need to do this because you want to -
      View TANSAD details on screen
      Print a copy of the TANSAD or other ASYCUDA++ system documents
      View the ASYCUDA++ record of the TANSAD processing history
      Note - Your Customs Administration may restrict access to further
      ASYCUDA++ processing functions, (amending or cancelling
      registered TANSAD), to higher levels of Customs management. This
      may limit you to viewing a TANSAD when it is Registered.
There are several ways of bring your TANSAD back to the screen to view. In this
exercise you will use the most direct method. But remember, you must know the
Declarant Reference number and the Customs Reference (Registered) Number
of the TANSAD you registered in the earlier part of this exercise.
The steps to viewing a registered TANSAD are to select -
      Functions, Declaration, Print/Query, Declaration, Registered
      If you are not logged in to the Server, you will be asked to Login. Enter the
      Login name and password.
      The box on screen has four fields. Pass the first and second fields by
      <Enter> then
      Enter Declarant code for your TANSAD from Box 14 and
                                      Page 89
      Enter Declarant Reference from Box 7. Include # if is part of your number.
      <OK> with the mouse or <Alt>< K>.
      Your TANSAD will now be on screen for viewing. You have retrieved it
      using the TANSAD Declarant Code and Reference number.
      You can also retrieve it by using the Customs Reference (Registered)
      Number.
To use the Customs Reference number
Use the first 6 steps above
With the TANSAD identification box on screen, select the button on the lower
right - By Customs Reference number - the input fields on the box will change.
The first two boxes stay the same - Office Code and Year. The next box asks for
the serial character of the Registered TANSAD - this is usually C.
      Enter C (or your country character for numbering of registered SADs) and
      enter the sequential Customs Reference number in the next field
      <OK> with the mouse or <Alt><K>
Your TANSAD is now on screen for viewing and you have retrieved the entry
using the Registration Number - Customs Reference number
You can move around the TANSAD on screen by activating the scroll bars and
other information about the TANSAD can be seen using Local Menu.
      Select Local Menu from the bottom line or <F9> or click the right mouse
      button anywhere on the screen background
      Action - you can print the TANSAD or Local store - do not do this now
      Quadrants - allows you to move directly on screen to different areas of the
      TANSAD
      Status - shows the stage of processing of this TANSAD, (Stored,
      Registered, Assessed). Note that it also records the user who carried out
      the action including the date and time of the action. (Close this window
      after you have looked at the details.)
      View - opens another menu where you can view other ASYCUDA++ forms
      linked to this TANSAD - Assessment Notice, Receipt and Working Date
      Inspection Act (Examination Report)
      Your TANSAD has not been paid, or inspected, so select Assessment
      notice
      The Assessment notice will show you a summary of the Taxes or Duties to
      be paid. If your TANSAD is Registered but not Assessed, the summary will
      show the charges calculated at time of Registration but will not have an
      Assessment Number in the top right of the form. This TANSAD is not
      finalized and we call this Draft Assessment Notice.
      Close the Assessment Notice window and the TANSAD window.

                                     Page 90
A 8.2.5.    Retrieve a Registered Declaration for Amendment
To carry out this part of the exercise, you must have the Registration Number of
your TANSAD, and you must be logged in to the Server.
      Functions, Declaration, Amendment, Registered Declaration
      Identify your TANSAD by the Registration Number, noted when you
      registered your TANSAD. Office code and year of storage will appear as
      default
      If the window asks for Declarant code and Declarant Reference, select the
      button on lower right of this window - By Customs Reference number
      You should now be looking at the top right corner of the TANSAD
A 8.2.6.    Amending a Declaration
You are going to amend the Exporter name and address, so you need to move
the TANSAD so that Box 2 is visible on the screen.
You could turn on the scroll bars, but there is a quicker way of accessing specific
boxes if you know which quadrant they are in. Look back at the diagram of the
TANSAD, Quadrants (Diagram). Can you see that box 2 is in the Trade
Operators quadrant? When you need to amend a TANSAD, it saves time if you
can move to the error field straight away.
A 8.2.7.    Local Menu
You can move around the quadrants using the Local Menu
      Local Menu, Quadrants - a list of all quadrants appears. You can call up
      selected quadrants on the screen. You will find this useful when you are
      familiar with ASYCUDA++, and wish to move directly to a specified
      quadrant, rather than scroll around the screen.
      Choose Trade Operators and ASYCUDA++ will take you straight to this
      quadrant and the cursor will be in the first field in Box 2.
      Now amend the exporters name and address to Dr Jones Medical
      Supplies, 23 Main Street, Rochester, Ohio, USA.
      Recheck the TANSAD using Local Menu, Check. You should now have a
      message window saying Validity check OK.
      When you have done this, register the TANSAD using the same procedure
      as you did earlier. The Registration Number remains the same.
A 8.2.8.    Print a Declaration
For this task you need a printer connected to your computer.
      Local Menu, Action, Printout, Declaration.
      Select the TANSAD by Declarant Reference or Registration Number.
The Printout selection window gives you a choice of prints. Select only the
document type that you want to print now. Move to the description of the printout,
(such as Declaration), and select by clicking with the mouse. x in front of the
description selects that printout. Removing x means that form is not to be printed.
                                      Page 91
Keep the printout as you will need it for Exercise Three.
      Note that if you use Quadrants when you are processing the
      TANSAD, and you choose to go to a Quadrant containing a
      mandatory field, ASYCUDA++ will not let you move from that
      Quadrant until the mandatory field is complete.

A 8.3. EXERCISE THREE
        ·    Process a two-item Declaration
        ·    Register and print out a Declaration
A 8.3.1.     Process a Two Item Declaration
The basic TANSAD screen accepts the first item, and then you must add
additional items using Local Menu, Items. This exercise will take you through
this process.
      You have information for Item 1 - First Aid Kits on the TANSAD prepared
      in Exercise Two.
      Second item is 5 cartons of adhesive dressings (for medical purposes)
      Gross Mass 500 Kg, Net Mass 450 Kg. Packages are marked MEDICAL 1
      - 5.
      Each item value is $1000 (USD), total invoice $2000, total freight $100
      (USD), total insurance £50 (GBP).
      Entering One Item
      Access a new TANSAD for dealing with goods for direct entry - Model of
      Declaration IM4.
      Accept the Office code, and enter all the information that you have on your
      paper TANSAD, until you reach Box 22. Remember, value of the total
      invoice is now $2000 (US).
      Box 31 - Enter the details for Item 1, the First Aid Kits. You know the code
      for cartons, so you can type this in without consulting <F8> list if you
      prefer.
                                       Page 92
      Box 33 - Enter the details for Item 1. You have the ComCode, but this may
      be a good opportunity to use the list facility and maximize the Tariff
      window. You will be able to see how much more information is available to
      you when you do this.
      Complete boxes 34, 35, 37 & 38. Bypass others until you reach Import
      Valuation note.
      Import Valuation Note, General segment - accept the invoice value of
      $2000 - this is the total value of the invoice. Complete External Freight and
      Insurance as given above.
      <Enter> 3 times until you reach the Invoice value note, Item # 001.
      1000 in the first field - you do not need to complete currency fields as
      ASYCUDA++ has already done this for you. ASYCUDA++ will apportion
      the other costs for you, both in foreign and national currency and will also
      calculate the Total costs, CIF value and Statistical (Customs) value, and
      complete the appropriate fields.
      Accept all values and figures if you are happy that they are correct.
      <Enter> against Yes to resume your entry. You will see that box 46,
      Statistical value, is now completed.
      Entering the Second Item
      Leaving your screen exactly as it is and open Local Menu, Items, New.
      You are at box 31 (Marks and numbers), and you will just be able to see
      the edge of box 32 in the top right corner of your screen. It will now read
      Item 2.
      Use the information at the beginning of this exercise to input details of
      Item 2
      Box 33 - your supervisor will give you this code, or you can use <F8> list
      facility.
      Complete boxes 34, 35, 37 & 38. Bypass others until you reach Import
      Valuation note.
      It is headed Item # 002. Enter 1000 in the first field. Currencies are already
      on screen. ASYCUDA++ apportions Freight and Insurance between the
      two items, and calculates the 3 totals as before in National Currency.
      <Enter> against Yes to resume your entry.
      You are now back in the TANSAD, and ASYCUDA++ has completed box
      46 for you.
      As this is a 2-item TANSAD it is now complete, and you need to tell
      ASYCUDA++ that you have finished the TANSAD.
      Local Menu, Items, First - you should be looking at top right corner of the
      TANSAD.
A 8.3.2.     Register and print a Declaration
Finally, register your document on the Server and print out a copy.
                                      Page 93
You can view the completed Import valuation note when it has gone from your
screen through the Quadrants facility - the Import valuation note is the last option
on the list. The Items menu will then allow you to move from item 1 to 2 and back
again.




                                       Page 94
A 9.    ASYCUDA++ REFERENCE CODES
A 9.1. DECLARATION TYPES
        EX 1        Exportation
        EX 2        Temporary Export
        EX 3        Re-export
        IM 4        Entry for home use
        IM 5        Temporary Importation
        IM 6        Re-importation
        IM 7        Entry for warehousing
        IM 8        Transit and Transshipment
        IM 9        Other import procedures

A 9.2. CUSTOMS PROCEDURE CODES

A 9.2.1.       Extended Procedures Codes - EPCS.
       1000    Permanent exportation of goods.

       1071 Exportation of goods from bonded warehouse.

       2100 Temporary exportation of goods to be returned unaltered.

       2200 Temporary exportation for processing or manufacturing.

       2300 Temporary exportation of goods for repair.

       3040 Re-exportation of goods after outright importation.

       3051 Re-exportation of goods imported under temporary importation.

       3052 Re- exportation of temporarily imported goods after processing.

       3071 Re- exportation ex- warehouse.

       4000 Importation for direct home use (general)

       4052 Importation for home use after temporary import.

       4071 Importation for home use ex-warehouse:

       5100 Temporary import of goods subject to exportation in the same state.
       5200 Temporary import of goods for processing/manufacturing.

       6010 Re-importation after outright exportation.


                                     Page 95
      6021 Re-importation following temporary exportation and return in
           unaltered state.
      6022 Re-importation after temporary exportation for processing.

      6023 Re-importation after temporary exportation for repair.

      7100   Direct warehousing.

      7171 Re-warehousing of goods after transfer from another warehouse.
      7200 Importation of petroleum products with partial deferment of taxes.
      8000 Direct transit of goods.

      8100 Direct transshipment of goods.

      8200 Indirect transshipment of goods.

      8300 Inward transit.

      8400 Outward transit.

      9100 Clearance of goods to and fro mainland/Zanzibar.

      9200 Transfer of goods to and fro mainland/Zanzibar.

      9300 Importation of goods cleared on a simplified entry [Non-statistical].

A 9.2.2.     Additional Procedure Codes - APCs
      100    Export of goods locally grown or produced.
      101    Exports of goods ex-exports processing zone (EPZ)
      102     Exports of goods ex-EPZ under African growth opportunity act
             (AGOA).
      103    Exports under African growth opportunity act [Agoa].
      401    Provisional clearance/ declaration of goods- duty and taxes payable
             is uplifted by 50%}
      402    Goods for the government of the Republic of Tanzania-Zanzibar.
      403    Importation of specified inputs for use in water treatment, assembly
             of Water hand pumps and hydraulic rams, tyre manufacturing,
             health, agriculture, livestock, inputs or raw and packaging materials
             imported by a licensed manufacturer of pharmaceuticals,
             medicaments, corrective lenses, packing materials for dairy
             products and goods for water drilling
      404    Goods for the government of the republic of Tanzania mainland.
      405    Goods for the president


                                       Page 96
406   Importation by technical assistance projects (materials and
      equipment)
407   Importation by technical assistance projects personnel [i.e. goods
      for personal use of the technical staff]
408   Importation of goods for the war graves commission, British
      Council, Red Cross and seafarers‟ welfare
409   Importation of used motor vehicles, personal effects or firearms by
      a person changing residence to Tanzania
410   Importation of deceased used personal effects, tombstones,
      memorials and commemorative brasses engraved with a
      commemorative inscription to a deceased person, and ornaments
      for graves
411   Importation of goods for use by foreign embassies or for the official
      use of the United Nations (UN) and its specialized agencies
      registered with the ministry of foreign affairs.
412   Importation of goods for the use of a high official or employee of the
      United Nations (un) and its specialized agencies or foreign
      embassy (diplomatic mission)
414   Importation of stationary, instruments, appliances and similar
      requisites including furniture used in a classroom, workshop or
      laboratory by educational institutions
415   Importation of goods for use by religious, charitable community
      based and non- profit driven organizations or institutions, including
      materials, equipment, vehicle for use in the execution or
      development of projects relating to education, health, water supply
      and goods for presentation and conducting religious services.
417   Importation of motor vehicles, controls and equipment specially
      designed for the use of a disabled person
418   Importation of materials and articles specially designed for
      educational, scientific or cultural advancement of the blind or for the
      use of an organization approved by the government for the purpose
      of this exemption.
419   Importation of aircraft and aircraft engines, parts, accessories, etc.
      for use by an airline designated under an air service agreement and
      chartered aircraft
422   Importation of printed matter for free distribution and which does not
      contain more than 25% private commercial advertising
423   Importation of life saving apparatus, protective apparel, clothing,
      accessories and equipment specially designed for safety or
      protective purposes in industry or public undertaking, including
      hospitals but not of general use e.g. safety belts and crash helmets.
424   Importation of samples and miscellaneous articles that have no
      Commercial value.
                               Page 97
425   Importation of ship and boat parts specialised accessories and
      fittings [excluding batteries and sparking plugs]
429   Importation of educational articles and materials.
430   Importation of packing material designed for packing locally
      produced fats, seeds and goods for export printed with local
      products and producer thereof and lagging materials for industrial
      machinery, piping and tanks.
431   Importation of goods not elsewhere specified i.e. no other CPC is
      applicable, where import duty and excise duty are fully exempted
      and vat is payable.
432   Importation of chemical elements or products for the treatment or
      prevention of plant, livestock or fish diseases or parasites and
      agricultural inputs (fertilizer)
435   Importation of capital goods imported by, or acquired by, investors
      in the listed sectors holding certificates of approval issued under
      investment authorities
437   Importation of capital goods imported by, and for use by, investors
      in the selected sectors as listed in the Investment Act.
438   Importation of motor vehicles by a returning citizen of the United
      Republic of Tanzania
441   Importation of equipment designed solely for veterinary use, or
      essential veterinary medicines and drugs, by a registered veterinary
      practitioner.
443   Importation of equipment designed solely for medical or prosthetic
      use by a registered medical practitioner, optician, dentist, hospital
      or clinic, or by patient.
444   Importation of industrial sugar by licensed companies for use in the
      production of soft drinks, beer and any other sugar based products.
449   Importation of specified goods for sale in the Tanzania Peoples
      Defence Forces (TPDF} duty free shops
450   Importation of equipment by, and for use by, a registered drilling,
      mining, exploration or prospecting company
451   Importation of goods not elsewhere specified i.e. no other CPC
      applicable, where import duty and excise duty are fully payable and
      vat is relieved.
452   Importation of goods not elsewhere specified i.e. no other CPC
      applicable, where all duties and taxes are exempted or relieved.
453   Clearance of imports for home use transferred from Zanzibar to
      Tanzania mainland on which duty and taxes were fully paid in
      Zanzibar.



                               Page 98
454   Clearance of imports for direct home use transferred from Zanzibar
      to Tanzania mainland on which duty and taxes were not paid in
      Zanzibar or value was uplifted in Tanzania mainland.
455   Clearance for direct home of locally grown or produced goods
      transferred from Zanzibar to mainland on which duty and taxes
      were fully paid in Zanzibar.
456   Clearance for direct home use of imported goods transferred from
      mainland to Zanzibar on which duty and taxes were fully paid in
      Tanzania mainland.
457   Clearance for direct home of imported goods transferred from
      mainland to Zanzibar on which duty and taxes were not paid in
      Tanzania mainland or value was increased in Zanzibar.
458   Clearance for directs home use of locally grown or produced goods
      from mainland to Zanzibar on which duty and taxes were fully paid
      in mainland.
459   Importation of capital goods imported and for use by investors in
      listed sector-holding certificate of approval issued under tic act '97
      where production has commenced.
465   Importation of motor vehicle and cycle by entitled public official
      under treasury voucher and cheque system.
466   Importation of goods by religious and other non-governmental
      organisations under the treasury voucher and cheque system- TVS
500   Temporary importation of goods where deposit or bond for the
      potential taxes is waived/ exempted.
601   Importation of goods after temporary export for renovation or repair
      (where a repair charge has been raised).
602   Re-importation of goods after temporary export for renovation or
      repair (where a repair charge has not been raised).
603   Re-importation of goods after temporary export for exhibition, stage
      show or professional use.
604   Re-importation of goods after temporary export for processing
      (where the goods have not changed their character or tariff
      classification).
605   Importation of goods after temporary export for processing (where
      the goods have changed their character or tariff classification).
800   Supplementary transit entry for goods through Tanzania, where a
      master direct transit entry has been registered.
804   Transfer of imported goods from Zanzibar to Tanzania mainland on
      which duty and taxes were paid in Zanzibar.
805   Transfer of imported goods from Zanzibar to Tanzania mainland on
      which duty and taxes were not paid in Zanzibar.

                               Page 99
      806    Transfer of locally grown or produced goods from Zanzibar to
             Tanzania mainland.
      807    Transfer of imported goods from Tanzania mainland to Zanzibar on
             which duty and taxes were fully paid in Tanzania mainland.
      808    Transfer of imported goods from Tanzania mainland to Zanzibar on
             which duty and taxes were not paid in Tanzania mainland.
      809    Transfer of locally grown or produced goods from Tanzania
             mainland to Zanzibar.

A 9.2.3.     Customs Offices
      TZAR         ARUSHA
      TZBB         MABAMBA
      TZBG         BAGAMOYO
      TZBK         BUKOBA LAKE PORT
      TZBL         BOLOGONJA
      TZBM         MSIMBATI
      TZBR         BOREGA
      TZBW         KABWE
      TZCH         CHALINZE INLAND STATION
      TZDA         DAR INTERNATIONAL AIRPORT
      TZDH         DAR ES SALAAM HARBOURS
      TZDL         DAR ES SALAAM CSC ROOM
      TZDO         DODOMA
      TZDP         DAR ES SALAAM POST PARCEL
      TZDU         DUMILA INLAND STATION
      TZDW         DAR ES SALAAM PORT (WHARF)
      TZEM         KAREMA
      TZGG         KAGUNGA LAKE STATION
      TZGO         MUGAMBO STATION
      TZGR         SEGERA INLAND STATION
      TZHG         RUHANGE
      TZHL         HOLILI
      TZHO         HOROHORO
      TZHQ         CUSTOMS HEADQUARTERS
      TZIK         ISAKA INLAND STATION
      TZIL         ILEJE
      TZIR         IRINGA
      TZIS         ISONGOLE
      TZKA         KILIMANJARO INTERNATIONAL AIRPORT
      TZKB         KABANGA
      TZKD         KIRANDO
                                    Page 100
TZKG   KIGOMA LAKE PORT
TZKI   KIPILI LAKE STATION
TZKJ   KOGAJA
TZKL   KILWA SEA STATION
TZKM   KIGARAMA
TZKN   KASANGA
TZKO   KIGOMA
TZKQ   KALIA
TZKR   KASUMULU
TZKW   KWALE SEA PORT
TZKY   KASESYA
TZLK   KYELA-IPYANA
TZMA   MUSOMA LAKE PORT
TZMB   MBEYA
TZMF   MAFIA SEA PORT
TZMG   MAGU INLAND STATION
TZMI   MIKUMI
TZMK   MUTUKULA
TZMM   MAKAMBAKU INLAND STATION
TZMN   MURONGO
TZMO   MOSI
TZMS   MOSHI
TZMT   MTWARA PORT
TZMV   MANYOVU
TZMY   MBAMBA-BAY LAKE STATION
TZMZ   MWANZA LAKE PORT
TZNG   NAMANGA
TZOG   MUGOMA
TZOR   MOROGORO
TZPA   PANGANI SEA STATION
TZRS   MURUSAGAMBA
TZRT   SHIRATI LAKE PORT
TZRU   RUSUMO
TZRY   KALYA
TZSG   SINGIDA
TZSH   SHINYANGA
TZSO   SONGEA
TZSR   SIRARI
TZSW   SUMBAWANGA STATION
TZTA   TANGA CSC
                   Page 101
      TZTB       TABORA
      TZTM       TUNDUMA
      TZTP       TANGA PORT
      TZTR       TARAKEA
      TZUB       UBUNGO INLAND STATION
      TZUJ       UJIJI LAKE PORT
      TZUM       UBUNGO (MIZANI) INLAND STATION
      TZVT       UTETE
      TZYA       KYAKA INLAND STATION
      TZYZ       MBEYA TAZARA STATION
      ZNAP       ZANZIBAR AIRPORT
      ZNCH       CHAKE CHAKE SEA PORT
      ZNLR       ZANZIBAR CSC
      ZNMK       MKOANI PEMBA
      ZNPO       ZANZIBAR POST PARCEL
      ZNWP       WETE STATION
      ZNZP       ZANZIBAR PORT

A 9.2.4.     Banks
      TZAKB      AKIBA COMMERCIAL BANK
      TZBAR      BARCLAYS BANK T LTD
      TZBME      FEDERAL BANK OF MIDDLE EAST
      TZBOB      BANK OF BARODA
      TZBOM      BANK OF MALAYSIA (T) LTD
      TZBOT      BANK OF TANZANIA (BOT)
      TZCFL      CROWN FINANCE + LEASING
      TZCIT      CITIBANK
      TZCRD      CRDB – MAIN
      TZDEL      THE DELPHIS BANK TANZANIA LTD
      TZDTB      DIAMOND TRUST BANK
      TZEAF      EUROAFRICAN BANK
      TZEXM      EXIM BANK
      TZFAD      FIRST ADILI BANCORP LTD
      TZFBM      FEDERAL BANK OF MIDDLE EAST LT
      TZFRF      FURAHA FINANCE LTD
      TZHAF      HABIB AFRICAN BANK
      TZIBM      INTERNATIONAL BANK OF MALAYSIA
      TZINV      TANZANIA INVESTMENT BANK
      TZKCB      KENYA COMMERCIAL BANK
      TZKJO      KILIMANJARO COOPERATIVE BANK
      TZMCB      MUFUNDI COMMUNITY BANK
                              Page 102
      TZNBC           NATIONAL BANK OF COMMERCE-MAIN
      TZNMB           NMB - BANK HOUSE (MAIN)
      TZPBZ           PEOPLES BANK OF ZANZIBAR
      TZPST           TANZANIA POSTAL BANK
      TZSTA           STANBIC (MAIN) – DSM
      TZSTC           STANDARD CHARTERED BANK – DSM
      TZSVF           SAVINGS + FINANCE LTD (MAIN)
      TZTRU           TRUST BANK DSM BRANCH
      TZUBA           UNITED BANK OF AFRICA LTD –DAR
      TZULC           ULC (TANZANIA) LTD

A 9.2.5.     Countries and Currencies

Country                          Code        Currency            Currency
                                                                 Code
Afghanistan                      AF          Afghani             AFA
Albania                          AL          Lek                 ALL
Algeria                          DZ          Algerian Dinar      DZD
American Samoa                   AS          U.S. Dollar         USD
Andorra                          AD          Euro Dollar         EUR
Angola                           AO          New Kwanza          AON
Anguilla                         AI          East Caribbean      XCD
                                             Dollar
Antarctica                       AQ          U.S. Dollar         USD
Antigua and Barbuda              AG          East Caribbean      XCD
                                             Dollar
Argentina                        AR          Argentine Peso      ARS
Armenia                          AM          New Ruble           RUB
Aruba                            AW          Aruban Guilder      AWG
Australia                        AU          Australian Dollar   AUD
Austria                          AT          Euro Dollar         EUR
Azerbaijan                       AZ          New Ruble           RUB
Bahamas                          BS          Bahamian Dollar     BSD
Bahrain                          BH          Bahraini Dinar      BHD
Bangladesh                       BD          Taka                BDT
Barbados                         BB          Barbados Dollar     BBD
Belarus                          BY          New Ruble           RUB
Belgium                          BE          Euro Dollar         EUR
Belize                           BZ          Belize Dollar       BZD
Benin                            BJ          CFA Franc BEAC      XAF
Bermuda                          BM          U.S. Dollar         USD
Bhutan                           BT          Indian Rupee        INR
Bolivia                          BO          Boliviano           BOB

                                  Page 103
Bosnia and Herzegovina           BA         U.S. Dollar          USD
Botswana                         BW         Pula                 BWP
Bouvet Island                    BV         Norwegian Krone      NOK
Brazil                           BR         Brazilian Real       BRL
British Indian Ocean Territory   IO         U.S. Dollar          USD
Brunei Darussalam                BN         Brunei Dollar        BND
Bulgaria                         BG         New Lev              BGN
Burkina Faso                     BF         CFA Franc BEAC       XAF
Burundi                          BI         Burundi Franc        BIF
Cambodia                         KH         Riel                 KHR
Cameroon                         CM         CFA Franc BEAC       XAF
Canada                           CA         Canadian Dollar      CAD
Cape Verde                       CV         Cape Verde Escudo    CVE
Cayman Islands                   KY         Cayman Islands       KYD
                                            Dollar
Central African Republic         CF         CFA Franc BEAC       XAF
Chad                             TD         CFA Franc BEAC       XAF
Chile                            CL         Chilean Peso         CLP
China                            CN         Yuan Renminbi        CNY
Christmas Island                 CX         Australian Dollar    AUD
Cocos (Keeling) Islands          CC         Australian Dollar    AUD
Colombia                         CO         Colombian Peso       COP
Comoros                          KM         CFA Franc BEAC       XAF
Congo                            CG         CFA Franc BEAC       XAF
Congo (Democratic Republic of)   CD         Franc Congolais      CDF
Cook Islands                     CK         New Zealand Dollar   NZD
Costa Rica                       CR         Costa Rican Colon    CRC
Ivory Coast (Côte d‟Ivoire)      CI         CFA Franc BEAC       XAF
Croatia                          HR         Crotian Kuna         HRK
Cuba                             CU         Cuban Peso           CUP
Cyprus                           CY         Cyprus Pound         CYP
Czech Republic                   CZ         Czech Koruna         CZK
Denmark                          DK         Danish Krone         DKK
Djibouti                         DJ         Djibouti Franc       DJF
Dominica                         DM         East Caribbean       XCD
                                            Dollar
Dominican Republic               DO         Dominican Peso       DOP
East Timor                       TP         Timor Escudo         TPE
Ecuador                          EC         Sucre                ECS
Egypt                            EG         Egyptian Pound       EGP
El Salvador                      SV         El Salvador Colon    SVC
Equatorial Guinea                GQ         CFA Franc BEAC       XAF
Eritrea                          ER         New Ruble            RUB
                                 Page 104
Estonia                         EE          Kroon                EEK
Ethiopia                        ET          Ethiopian Birr       ETB
Falkland Islands (Malvinas)     FK          Falkland Islands     FKP
                                            Pound
Faroe Islands                   FO          Danish Krone         DKK
Fiji                            FJ          Fiji Dollar          FJD
Finland                         Fl          Euro Dollar          EUR
France                          FR          Euro Dollar          EUR
French Guiana                   GF          Euro Dollar          EUR
French Polynesia                PF          CFP Franc            XPF
French Southern Territories     TF          Euro Dollar          EUR
Gabon                           GA          CFA Franc BEAC       XAF
Gambia                          GM          Dalasi               GMD
Georgia                         GE          New Ruble            RUB
Germany                         DE          Euro Dollar          EUR
Ghana                           GH          Cedi                 GHC
Gibraltar                       GI          Pound Sterling       GBP
Greece                          GR          Euro Dollar          EUR
Greenland                       GL          Danish Krone         DKK
Grenada                         GD          East Caribbean       XCD
                                            Dollar
Guadeloupe                      GP          Euro Dollar          EUR
Guam                            GU          U.S. Dollar          USD
Guatemala                       GT          Quetzal              GTQ
Guinea                          GN          Franc                GNF
Guinea-Bissau                   GW          Guinea-Bissau Peso   GWP
Guyana                          GY          Guyana Dollar        GYD
Haiti                           HT          Gourde               HTG
Heard and McDonald Islands      HM          Australian Dollar    AUD
Holy See (Vatican City State)   VA          Euro Dollar          Eur
Honduras                        HN          Lempira              HNL
Hong Kong                       HK          Hong Kong Dollar     HKD
Hungary                         HU          Forint               HUF
Iceland                         IS          Iceland Krona        ISK
India                           IN          Indian Rupee         INR
Indonesia                       ID          Rupiah               IDR
Iran (Islamic Republic of)      IR          Iranian Rial         IRR
Iraq                            IQ          Iraqui Dinar         IQD
Ireland                         IE          Euro Dollar          EUR
Israel                          IL          New Israeli Shekel   ILS
Italy                           IT          Euro Dollar          EUR
Jamaica                         JM          Jamaican Dollar      JMD
Japan                           JP          Yen                  JPY
                                 Page 105
Jordan                              JO          Jordanian Dinar      JOD
Kazakhstan                          KZ          New Ruble            RUB
Kenya                               KE          Kenyan Shilling      KES
Kiribati                            Kl          Australian Dollar    AUD
Korea, Democratic People‟s          KP          North Korean Won     KPW
Republic of
Korea, Republic of                  KR          Won                  KRW
Kuwait                              KW          Kuwaiti Dinar        KWD
Kyrgyzstan                          KG          New Ruble            RUB
Lao, People‟s Democratic Republic   LA          Kip                  LAK
Latvia                              LV          New Ruble            RUB
Lebanon                             LB          Lebanese Pound       LBP
Lesotho                             LS          Loti                 LSL
Liberia                             LR          U.S. Dollar          USD
Libyan Arab Jamahiriya              LY          Libyan Dinar         LYD
Liechtenstein                       LI          Swiss Franc          CHF
Lithuania                           LT          New Ruble            RUB
Luxembourg                          LU          Euro Dollar          EUR
Macau                               MO          Pataca               MOP
Macedonia                           MK          U.S. Dollar          USD
Madagascar                          MG          Malagasy Franc       MGF
Malawi                              MW          Kwacha               MWK
Malaysia                            MY          Malaysian Ringgit    MYR
Maldives                            MV          Rufiyaa              MVR
Mali                                ML          CFA Franc BEAC       XAF
Malta                               MT          Maltese Lira         MTL
Marshall Islands                    MH          U.S. Dollar          USD
Martinique                          MQ          Euro Dollar          EUR
Mauritania                          MR          Ouguiya              MRO
Mauritius                           MU          Mauritius Rupee      MUR
Mexico                              MX          Mexican Nuevo Peso   MXN
Micronesia                          FM          U.S. Dollar          USD
Moldova, Republic of                MD          New Ruble            RUB
Monaco                              MC          Euro Dollar          EUR
Mongolia                            MN          Tugrik               MNT
Montserrat                          MS          East Caribbean       XCD
                                                Dollar
Morocco                             MA          Moroccan Dirham      MAD
Mozambique                          MZ          Mozambique Metical   MZM
Myanmar                             MM          Kyat                 MMK
Namibia                             NA          Nambian dollar       NAD
Nauru                               NR          Australian Dollar    AUD
Nepal                               NP          Nepalese Rupee       NPR
                                     Page 106
Netherlands                        NL          Euro Dollar             EUR
Netherlands Antilles               AN          Netherlands Antillian   ANG
                                               Guilder
New Caledonia                      NC          CFP Franc               XPF
New Zealand                        NZ          New Zealand Dollar      NZD
Nicaragua                          NI          Cordoba Dollar          NIO
Niger                              NE          CFA Franc BEAC          XAF
Nigeria                            NG          Naira                   NGN
Niue                               NU          New Zealand Dollar      NZD
Norfolk Island                     NF          Australian Dollar       AUD
Northern Mariana Islands           MP          U.S. Dollar             USD
Norway                             NO          Norwegian Krone         NOK
Oman                               OM          Rial Omani              OMR
Pakistan                           PK          Pakistan Rupee          PKR
Palau                              PW          U.S. Dollar             USD
Panama                             PA          Balboa                  PAB
                                               U.S. Dollar             USD
Papua New Guinea                   PG          Kina                    PGK
Paraguay                           PY          Guarani                 PYG
Peru                               PE          Nuevo Sol               PEN
Philippines                        PH          Philippine Peso         PHP
Pitcairn                           PN          New Zealand Dollar      NZD
Poland                             PL          Zloty                   PLN
Portugal                           PT          Euro Dollar             EUR
Puerto Rico                        PR          U.S. Dollar             USD
Qatar                              QA          Qatari Rial             QAR
Reunion                            RE          Euro Dollar             EUR
Romania                            RO          Leu                     ROL
Russian Federation                 RU          New Ruble               RUB
Rwanda                             RW          Rwanda Franc            RWF
Saint Helena                       SH          Pound Sterling          GBP
Saint Kitts and Nevis              KN          East Caribbean          XCD
                                               Dollar
Saint Lucia                        LC          East Caribbean          XCD
                                               Dollar
Saint Pierre and Miquelon          PM          Euro Dollar             EUR
Saint Vincent and the Grenadines   VC          East Caribbean          XCD
                                               Dollar
Samoa                              WS          Tala                    WST
San Marino                         SM          Euro Dollar             EUR
Sao Tome and Principe              ST          Dobra                   STD
Saudi Arabia                       SA          Saudi Riyal             SAR
Senegal                            SN          CFA Franc BEAC          XAF
Seychelles                         SC          Seychelles Rupee        SCR
                                    Page 107
Sierra Leone                     SL         Leone                 SLL
Singapore                        SG         Singapore Dollar      SGD
Slovakia                         SK         Slovakian Koruna      SKK
Slovenia                         SI         Tolar                 SIT
Solomon Islands                  SB         Australian Dollar     AUD
Somalia                          SO         Somali Shilling       SOS
South Africa                     ZA         Rand                  ZAR
South Georgia                    GS         Pound Sterling        GBP
Spain                            ES         Euro Dollar           EUR
Sri Lanka                        LK         Sri Lanka Rupee       LKR
Sudan                            SD         Sudanese Dinar        SDD
Suriname                         SR         Suriname Guilder      SRG
Svalbard and Jan Mayen Islands   SJ         Norwegian Krone       NOK
Swaziland                        SZ         Lilangeni             SZL
Sweden                           SE         Swedish Krona         SEK
Switzerland                      CH         Swiss Franc           CHF
Syria Arab Republic              SY         Syrian Pound          SYP
Taiwan, Province of China        TW         New Taiwan Dollar     TWD
Tajikistan                       TJ         New Ruble             RUB
Tanzania, United Republic of     TZ         Tanzanian Shilling    TZS
Thailand                         TH         Baht                  THB
Togo                             TG         CFA Franc BEAC        XAF
Tokelau                          TK         New Zealand Dollar    NZD
Tonga                            TO         Pa‟anga               TOP
Trinidad and Tobago              TT         Trinidad and Tobago   TTD
                                            Dollar
Tunisia                          TN         Tunisian Dinar        TND
Turkey                           TR         Turkish Lira          TRL
Turkmenistan                     TM         New Ruble             RUB
Turks and Caicos Islands         TC         U.S. Dollar           USD
Tuvalu                           TV         Australian Dollar     AUD
Uganda                           UG         Uganda Shilling       UGS
Ukraine                          UA         Hryvnia               UAH
United Arab Emirates             AE         UAE Dirham            AED
United Kingdom                   GB         Pound Sterling        GBP
United States                    US         U.S. Dollar           USD
Uruguay                          UY         Uruguayo Peso         UYU
Uzbekistan                       UZ         New Ruble             RUB
Vanuatu                          VU         Vatu                  VUV
Venezuela                        VE         Bolivar               VEB
Vietnam                          VN         Dong                  VND
Virgin Islands, U.S.             Vl         U.S. Dollar           USD

                                 Page 108
Wallis and Futuna Islands            WF          CFP Franc          XPF
West Bank and Gaza Strip             PS          New Israeli Shek   ILS
Western Sahara                       EH          Moroccan Dirham    MAD
Yemen                                YE          Yemeni Rial        YER
Yugoslavia                           YU          New Yugoslavian    YUD
                                                 Dinar
Zambia                               ZM          Kwacha             ZMK
Zimbabwe                             ZW          Zimbabwe Dollar    ZWD


A 9.2.6.     Mode of Transport.
      1    Sea transport
      2    Rail transport
      3    Road transport
      4    Air transport
      5    Postal Transport
      6    Multimodal Transport
      7    Transport on fixed installation
      8    Inland waterways transport
      9    Mode unknown

A 9.2.7.     Package Types
      AL             ANIMAL (LIVE)
      BA              BARREL
      BE             BUNDLE
      BG              BAG
      BL              BALE
      BR              BAR
      BX             BOX
      BZ              BARS-IN A BUNDLE/BUNCH OR TRUSS
      CJ              COFFIN
      CL              COIL
      CN              CARTON
      CO              COLLI
      CS              CASE
      CT              CRATE
      CY              CYLINDER
      DR              DRUM
      EN             ENVELOPE
      FP             FILMPACK
      GB             GAS BOTTLE
      IN             INGOT
                                      Page 109
      LG         LOG
      NE         UNPACKED OR UNPACKAGED
      PA         PACKET
      PC         PARCEL
      PG         PLATE
      PI         PIPE
      PK         PACKAGE
      PL         PAIL
      PN         PLANK
      PU         TRAY
      PX         PIPES-IN A BUNDLE/BUNCH OR TRUSS
      PY         PLATES-IN A BUNDLE/BUNCH OR TRUSS
      PZ         PLANKS-IN A BUNDLE/BUNCH OR TRUSS
      RD         ROD
      RL         REEL
      RZ         RODS-IN A BUNDLE/BUNCH OR TRUSS
      SA         SACK
      ST         SHEET
      SU         SUITCASE
      SZ         SHEETS (BULK)
      TN         TIN
      TU         TUBE
      TZ         TUBES-IN A BUNDLE/BUNCH OR TRUSS
      VG         BULK-GAS
      VL          BULK-LIQUIDS
      VR         BULK-SOLIDS

A 9.2.8.   Transit Sheds
      DAHACO         COURIER
      DAHACO         GENERAL
      DHL            TERMINAL 1
      KICD           LOOSE CARGO
      KOJ            KURASINI OIL JET
      OTHER          BORDER
      TANGA          PORT
      THA            MOTOR VEHICLES
      THA            BULK CARGO
      TICTS          CONTAINERS




                             Page 110
A 9.2.9.    Preference

A 9.2.10.   Warehouses

       CODE               COMPANY
       4         BSC (BIASHARA CONSUMERS SERVICES LT
       6         NOTCO (T) LTD
       11        TANZANIA DISTILLERIES
       12        CMC AUTOMOBILES LTD
       13        INCAR (T) LTD
       15        K. J. MOTORS LTD
       17        CAR & GENERAL
       20        ALUCO DIVISION OF ALAF
       21        A. TO Z. TEXTILES MILLS
       30        D. T. DOBIEL & CO. LTD
       36        CMC MOTORS LTD
       46        FAZAL KARMALI & SONS
       47        TANZANIA CIGARETTES CO. LTD
       48        SHERDIN MOTORS
       49        REHMANJI LTD
       50        TRANSIT DUTY FREE SHOP
       52        GALLEY & ROBERTS
       59        ALUMINIUM AFRICA LIMITED
       63        TOYOTA(T)LTD
       65        TAYOTA(T) LTD
       68        DIAMOND MOTORS
       69        SUNFLAG (T) LTD
       70        MOTISUM HOLDINGS
       72        NOBLE MOTORS
       73        D. T. DOBIE & CO. LTD
       78        ASSOCIATED MOTORS
       81        TRANSIT DUTY FREE SHOP (KIA) LTD
       82        NOTCO (T) LTD
       83        SAFARI MOTORS LTD
       91        TOYOTA(T) LTD
       92        GENERAL TYRE EAST AFRICA LIMITED
       93        AFRICARRIERS LTD
       94        TIP TOP SOAP INDUSTRIES
       99        CMC MOTORS
       103        AFRICARRIERS LTD
       104        DIAMOND MOTORS LTD
       106        METAL PRODUCTS LTD
       108        TRADECO OIL IND. LTD
       109        YAKUB MOTORS
       110        M. D. MOTORS
       111        THE MOTOR TRADING CORPORATION

                             Page 111
116   INFLIGHT CATERING SERVICES LTD
118   PAPER PRODUCTS (T) LTD
120   RAJINDER MOTORS
121   TRADECO SOAP IND.
123   REHMANJI LTD
210   HAMED ALI MOTORS LTD
213   DUNHIL MOTORS LTD
214   JAPANESE USED CARS
216   MERZARIO AFRICA INDUSTRIAL SERVICES
220   O. K. PLASTIS LTD
223   TANZANIA LIQUIDS STORAGE CO. LTD
226   SHINYANGA EMPORIUM (1978) LTD
228   BORA INDUSTRIES LIMITED
230   SUPER DOLL TRAILLER MANUFACTURE CO.
232   TANZANIA BAG GORP
233   REHMANJI LTD
234   AFRISCAN GROUP (T) LTD
238   TANZANIA COMMODITES TR. CO. LTD
239   M. D. MOTORS
240   M. M. INTERGRATED STEEL MILLS LTD
241   SHIVJI & SONS LTD
242   PATTANI ENTERPRISES (1987) LTD
243   O. K. PLAST LTD
245   TANGA CORRUGATED SHEETS LTD
246   TANZANIA MOTOR ASSEMBLIES CO. LTD
251   RASCO COMMISSION AGENTS LTD
252   TRIGON EXPORTS
253   CAR & GENERAL
254   MANSOOR INDUSTRIES LTD
255   LAKHANI INDUSTRIES LTD
256   SAI MAHADEV LTD
257   EAGLE DE UNIVERSE LTD
261   QUALITY MOTORS LTD
262   INDOORS LTD
263   BULAND LTD
264   AFRICARRIERS LTD
265   TANZANIA PRINTING SERVICES
266   SITA STEEL ROLLINGS LTD
268   SUNDERJI NANJI LTD
270   NAM ENTERPRISES LTD
272   PHOENIX GROUP LTDL
273   MAZRUI COMMISSION AGENTS
275   STEEL MASTERS LTD
276   SAID SALIM BAKHRESA & COMPANY LIMIT
277   YOKOHAMA MOTORS LTD,
280   VIATU PLAST LTD

                 Page 112
281   MAN ENTERPRIESE LTD
282   JIEFANG MOTORS TANZANIA LTD
283   STAR LUBRICANTS (T) LTD
290   MANSOOR INDUSTRIES LTD
291   HIGH COMMODITIES LTD
294   TANZANIA CUTTLERIES MANUFACTURERS
297   TANZANIA CIGARETTES CO. LTD
299   MAN ENTERPRISES LTD
300   TERMCO TANK(T) LIMITED
301   AUTOMECH LTD
302   YANSAM MOTORS
304   MAN ENTERPRISES LTD
307   QUALITY GROUP
308   QUALITY TRADE & DISTRIBUTORS LTD
309   QUALITY GROUP LTD
310   QUALITY FOOD & BEVERAGES LTD
311   QUALITY MOTORS
312   QUALITY GROUP LTD
313   COMMUNITY MOTORS
316   AL-SLAM INVESTMENT
317   WONDER FOOD (T) LTD
319   BEST TIGRA IND. LTD
320   SOUTH COMM EAST AFRICA LTD
324   NEW MUSOMA TEXTILES LTD
325   BIN MUSALAM INV. LTD
326   EXPRESS PRODUCTS ENTERPRISS LTD
327   AFRICAN ENT. LTD
329   IRON CORRUGATED SHEETS (T) LTD
331   THE CHISSELS LTD
332   CHICASA GEN. TR. CO. LTD
338   PATTAN ENTERPRISES
340   O. K. PLAST LTD
341   FOUR WHEEL DRIVE CENTRE,
342   YOKOHAMA MOTORS LTD
343   JAK ENTERPRISES CO. LTD
344   NEW TRADECO INV. (2000) LTD
345   KISHAN ENT. LTD
346   MOUNT MERU MILLERS LTD
347   OCEANAIR F. LTD
349   MGS INTERNATIONAL (T) LTD
350   TANGANYIKKA INSTANT COFFEE CO.
351   ISLAND AUTOMOTIVE (T) LTD
352   SHERIDAN HOLDINGS LTD
353   G. P. H. INDUSTRIES LTD
354   C.M. CO. LTD
355   MAN ENTERPRISES LTD

                Page 113
359     TANZANIA MOTOR ASSEMBLIES CO. LTD
362     AFRICATIC LTD
364     OMEGA LOGISTICS LTD
365     MURZAH OIL MILLS LTD
366     GAREY & ROBERTS LTD
367     CONTI CARS SALES LTD
370     BULAND LTD
373     UNIQUE GROUP LTD
374     SAFELY COMMUNICATIONS SYSTEMS LTD
375     IMAGE MOTORS LTD
376     THE CHISSELS LTD
377     S. S. CONCRETE
378     MUKWANO INDUSTRIES LIMITED
379     SHINYANGA EMPORIUM (1978) LTD
380     AFRITEX LIMITED
381     FM & F (T) LTD
382     FURNITURE CENTRE (DSM) LIMITED
384     DIAMOND MOTORS LTD
385     PATTANI ENTERPRISESS (1987) LTD
386     ABOOD SOAP INDUSTRIES LTD
387     TREDCOR TANZANIA LTD
388     VIATU PLAST LTD
390     R. M. SUPPLIES
392     GALANT INVESTMENT CO LTD
393     MRINA AND COMPANY LTD
394     FLEMINGO INTERNATIONAL LTD
395     TRANSIT MILITARY SHOP LTD
396     MWANANCHI COMMUNICATIONS
397     GBP TANZANIA LTD
399     VOT (T) LTD
400     INDOORS LTD
401     MAHA CONSTRUCTION EQUIPMENT
402     Z&M MILLITARY DUTY FREE SHOP
403     SIMBA TRAILERS MANUFACTURE LIMITED
404     KISHAN ENTERPRISES LIMITED
406     NIDA TEXTILE MILLS(T) LTD
C1/01   TSUBASA RENEWCAR(EA)LTD
EPZ1    AFRICAN PRIDE TEXTILE MILL(T)LTD
EPZ3    MWANANCHI GOLD COMPANY LIMITED
PB01    BRITISH PETROLEUM- BP
PB02    ORYX OIL
PB03    TOTAL
PB04    OILCOM (T) LTD
PB05    GAPCO (T) LTD
PB06    GAPOIL (T) LTD
PB07    ENGEN

                   Page 114
       PB08         NATOIL
       PB09         CALTEX
       PB10         KOBIL
       PB11         MGS INT
       PB12         TIOT
       PB13         WORLD OIL
       PB14         NSK OIL
       PB15         GBP
       PB16         EUROPRODUCT
       PB17         MANSOOR INDUSTRY
       PB18         HASS PETROLEUM
       PB19         SHELL
       PB20         GEITA GOLD MINE

A 9.2.11.     Means of Payment
      10           In cash
      20           Cheque
      21           Banker's draft
      22           Certified banker's draft
      25           Treasury Voucher and Cheque
      30           Credit transfer
      40           TIS bank transfer
      41           Payment made at CSC bank
      50           Accounting adjustment
      99/100       Transfer from V2.7 Prepayment account

A 9.2.12.     Delivery Terms
      CFR          Cost and freight
      CIF          Cost, insurance and freight
      EXW          Ex works
      FOB          Free on board




                                    Page 115
A 10. DECLARATION SUPPORT DOCUMENTS
A 10.1.   IMPORT/EXPORT/TRANSIT SUPPORT DOCUMENTS

           (under development)
A 10.2.   EXEMPTION DOCUMENTS

           (under development)
A 10.3.   PERMITS AND CERTIFICATES

           (under development)




                             Page 116
A 11. FORMS
A 11.1.            IMPORT DECLARATION FORM (IDF)
             This form should be completed type - written.
             Please read completion notes before filling in the form.



1. Supplier's Name, Address                   2. P / Invoice/Contract No:                     3. IDF No.

Fax. No:                                      Date ……… / ……… / ………
E-mail:                                       4. Type of           __ Government                   __ Joint Venture
5. Importer's Name, Address
                                                Ownership          __ Parastatal                   __ Private
Fax No:                                       6. Necessary permits (where required for restricted goods)
E-mail:
TIN no:

7. Name and address of Importer's Bank
                                              Date ……… / ……… / ……… Stamp


                                              10. Source of funds (use code from the completion notes)     __ __ __
8. Mode of      9. Port of shipment
transport
                                                                                        _______________________
__ Water                                      For Loan and Grants: please indicate      |
                                              Project No./BOT Reg. No.                  |
__ Air          11. Country of shipment
                                              12. Terms of payment
__ Land
                                                14. Customs        15. Country     16. Quantity      17. Remarks
           13. Goods Invoice Description
                                                    Tariff          of Origin       (state unit)




18. FOB total value                                                         23. DECLARATION BY IMPORTER
(in foreign currency)
19. Freight                                                        I/We hereby declare that the information given
(in foreign currency)                                              above is true and correct
20. Ancillary charges
(in foreign currency)
21. Commissions
(in foreign currency)
22. Interest charges                                               Date ……… / ……… / ……… Stamp/Authorized
(in foreign currency)                                              Signature




                                                 Page 117
24. FOR USE BY DESTINATION INSPECTION




Date …… / …… / …… Stamp

                          COMPLETION NOTES
1.     GENERAL
       a)      This form must be used for all imports into Tanzania when declared in the
               customs offices automated by ASYCUDA++.

       b)      This form must be completed and submitted in two copies for destination
               inspection office.

       c)      Importation of goods scheduled in the Government Notice require prior
               authorization from the respective ministry or institution.

       d)      Shaded areas are for official use only.

2.     SOURCES OF FINANCING

       The source of financing shall be indicated using the following codes.
              SOURCE                                     CODE
                OGL                                      101
              * BoT allocation                           102
              * USAID                                    103
              * Import support                           104
              * PTA                                      105
              * Loan, Grants & Credit                    106
                Bureau De Change                         107
                Own funds                                108
                Retention scheme/FCA                     109
              * Equity contribution                      110
              * BET/SUKAB                                111
              * Suppliers credit                         112
              * Seed Capital                             113
              * Barter Protocol                          114
               Other (Please state)                     115
NOTES:         Sources of Financing indicated by asterisk (*) shall require special
                                           Page 118
              clearance from relevant authorities.

3.     FEE

This un-numbered Import Declaration Form is available for free at Customs posts
including airports, on the Tanzania Revenue Authority and Tiscan Limited websites
www.tra.go.tz & www.tiscan.co.tz as well as at the Company providing destination
inspection services head office.




                                         Page 119
A 11.2.   CLASSIFICATION AND VALUATION REPORT (CVR)




                           Page 120
Page 121
Page 122
A 11.3.   ASYCUDA IMPORT DATA INPUT FORM (AIDIF)




                           Page 123
Page 124
A 11.4.   TANSAD




                   Page 125
A 11.5.   RELEASE ORDER




                          Page 126
A 11.6.   RE-ASSESSMENT NOTICE




                          Page 127
A 11.7.   SCAN ORDER




                       Page 128
Page 129
A 11.8.   TRANSIT DOCUMENT (T1)
          (Blank Form to be input)




                                 Page 130
PART B CUSTOMS SECURITIES
       (under development)




                         Page 131
PART C LICENSING AND ACCREDITATION
C 1.        WAREHOUSES
C 1.1.      INTRODUCTION
Tanzania Revenue Authority (TRA) is continuously reviewing its business
processes to ensure quality client service. This requires our business partners to
cooperate and adopt practices that will lead to less controls and enhanced
facilitation. Bonded Warehouse owners/operators will therefore be required to
change their processes to comply with the conditions listed below and in
accordance with Section 62 - 69 of the East African Community Customs
Management Act 2004.

C 1.2.      GENERAL CONDITIONS
(1)      An application for the licensing of premises as a Licensed Bonded
         Warehouse shall be made to the Commissioner in Form C22. The
         application shall be accompanied by a plan of the premises and its
         situation in relation to other premises and thoroughfares.
(2)      The Commissioner may, subject to the fulfillment of these conditions or
         any such other conditions as are prescribed by law and upon payment of a
         license fee, license any premises as a Licensed Bonded Warehouse for
         the deposit of goods subject to Customs control. The license shall be in
         Form C23. Customs warehouses and warehouses owned by the
         Government shall not be subject to any license fee.
(3)      The operator of a Licensed Bonded Warehouse shall execute a bond
         security to secure duties and taxes on the goods kept at the Warehouse.
(4)      Customs shall at all times have the right of access to any part of a
         Licensed Bonded Warehouse and may examine any goods or records
         relating to goods therein; and for the purpose of obtaining such access, a
         proper officer may break open the warehouse or any part thereof.
(5)      The operator of a Licensed Bonded Warehouse shall keep the warehouse
         in a proper state or repair and shall not make any alteration or addition to
         the warehouse without first obtaining the written permission of the
         Commissioner.
(6)      Licensed warehouse operators are required to maintain control of the
         warehouse, warehoused goods and any activity undertaken in the
         warehouse. The Commissioner for Customs and Excise must be notified
         in the event of any change in the circumstances of the operator, which
         may render the operator unable to honor the warehouse bond or acquit its
         responsibilities to Customs. Circumstances include a change in the
         ownership of the warehouse, the death of the operator, the
         commencement of proceedings of bankruptcy against the operator or any
         other change in the circumstances of the operator. Warehouse licenses
         are not transferable.

                                        Page 132
(7)      The operator of a Licensed Bonded Warehouse is responsible for all
         goods stored in the warehouse and is liable for the payment of all duties
         and taxes payable on any goods that cannot be accounted for. It is a
         requirement that the records maintained for Customs purposes shall
         provide a clear audit trail of all goods that arrive, are stored and/or exit the
         warehouse.
(8)      No goods stored in the warehouse shall be removed, altered, interfered
         with, displayed or demonstrated in any way without prior authorisation
         from Customs.
(9)      A license holder who contravenes any of these conditions may have their
         license revoked.

C 1.3.       SPECIFIC CONDITIONS
(1)      Warehouse Premises
         The Licensed Bonded Warehouse shall:
            Comprise premises with secure walls, roof(s) and concrete floors
            Include special storage facilities for high value items, loose cargo and
             seized, abandoned or overstayed goods (not applicable to motor
             vehicle ICDs).
            Have a floor area equal to or greater than 1000 square metres for a
             general warehouse and 350 square metres for a private/factory bonded
             warehouse.
            Have a single entrance, acceptable lighting and toilets and be hygienic
             and well ventilated.
            Be secure, accessible and located in a safe environment not more than
             10 km from a Customs office or at a location approved by the
             Commissioner for Customs and Excise.
(2)      Warehouse Identification
         The words "Customs Bonded Warehouse" and the number allocated to
         the Customs bonded warehouse shall be clearly marked above the
         principal entrance to the Customs warehouse or elsewhere as approved
         by the proper officer and shall be removed when a warehouse ceases to
         be so licensed.
(3)      Security
         Security arrangements shall provide for:
            A perimeter wall or secure fence that is at least three meters high with
             razor wire and lockable gates;
            24 hours security coverage; and
            Satisfy any other requirements determined by the Collector of Customs
             and Excise
(4)      Customs Facilities

                                          Page 133
      Secure office accommodation shall be provided within the premises for the
      exclusive use of Customs staff required to attend the warehouse. The
      accommodation should include suitable furnishings, desk(s) and chair(s)
      and be hygienic and well ventilated with adequate lighting. Access shall
      also be provided to warehouse records, a telephone and appropriate toilet
      facilities. Details of the facilities should be shown on the premises plan.
(5)   Handling and Examination Equipment
      The Licensed Bonded Warehouse operator shall provide:
         Appropriate handling, stacking and examination facilities and
          equipment including, but not limited to, scales, measures, lifting and
          packing/unpacking equipment etc.
         Sufficient staff to operate the equipment and to pack and/or unpack
          goods.
(6)   Permitted Goods and Operations
      An applicant for a licensed bonded warehouse shall nominate the type of
      the goods to be warehoused and the operations that are to be performed
      in the warehouse. The Commissioner for Customs and Excise will decide
      what types of goods and/or the extent of operations that will be permitted
      in the warehouse. A Licensed Bonded Warehouse operator shall not store
      goods or perform operations outside of those permitted by the
      Commissioner.
(7)   Communications and Computer Connectivity
      The Bonded Warehouse must have a computer and line connection to the
      Automated Systems for Customs Data (ASYCUDA ++) for the purposes of
      accounting for warehoused goods, preparing and registering warehousing
      declarations and for performing other functions via the system. For the
      computer to be compatible with ASYCUDA++, It must be at least a
      Pentium 4, Windows XP (Professional), 512 RAM, 30 MB disk space,
      external CD-ROM with a processor speed of at least 1.7 MHz.
      The operator of a Licensed Bonded Warehouse shall have and maintain
      appropriate communication facilities including telephones, a facsimile
      machine and access to e-mail.
(8)   Accounting and Record Keeping Requirements
      The operator of the bonded warehouse must be able to fully account for all
      present and previous warehoused consignments. The operator shall:
         Submit to Customs a return of goods remaining in the bonded
          warehouse at the close of business on 30th June each year and not
          later than the 31st July, of the same year.
         Maintain and retain, for a period of five years, records and details
          related to all goods that arrive, are stored and/or exit the warehouse.
          Records must be in a form approved by Customs.
      An applicant for a licensed bonded warehouse shall provide full details of
      accounting and record keeping arrangements and systems proposed to be
                                     Page 134
         used at the warehouse. Customs will evaluate such arrangements and
         systems and if necessary indicate changes/improvements that need to be
         made. Once accounting and record keeping arrangements and systems
         are approved by Customs, they shall be operated in accordance with the
         approval. Prior notification of any proposed changes to arrangements or
         systems must be given to Customs before they can be implemented.
(9)      Compliance and Understanding of Warehouse Requirements
         An applicant for a Licensed Bonded Warehouse license and all persons
         who shall participate in the management or control of the warehouse shall
         have an acceptable compliance record to the extent that they shall have
         complied with all Customs procedures and the laws of Tanzania.
         Applicants and persons that participate in the management or control the
         warehouse shall possess a knowledge of Customs requirements relating
         to the operation of a licensed warehouse and the control of underbond
         goods, including a sound understanding of Customs requirements and
         procedures in relation to import entries, warehousing entries, export
         entries, and underbond movements.
(10)     Tax Clearance
         The Licensed Bonded Warehouse operator shall produce a Tax clearance
         for the previous financial year.

C 1.4.         WAREHOUSE APPLICATIONS
Applications for Licensed Bonded Warehouse licenses should be lodged with the
Commissioner for Customs and Excise. Application forms (C22) are available
from the Tanzania Revenue Authority/Customs and Excise or can be
downloaded from the TRA website at www.tra.go.tz.
C 1.4.1.         Processing Application for Bonded Warehouse
(1)    Background

       Each year Bonded Warehouse operators are required to apply for a license
       for the calendar year on a Form C22. There are a number of checks
       required by the proper customs officer prior to issuing a Bonded warehouse
       License (Form C23).

(2)    Check information for completeness

       Check that the following documents have been lodged

               Application for Customs License (Form C23)

               TRA Receipt for bonded warehouse license fee

               TIN Certificate

               Business License

                                        Page 135
            Tax Clearance Certificate

            Plan of premises and situation

            Asycuda stocktake


      Check that applicant has signed the Form C23 and provided contact details.

      If any documents are missing or incomplete contact the applicant and return
      all documents to the applicant.

(3)   Register details in “Bonded warehouse license applications in progress”

      Update the Excel spreadsheet “Bonded warehouse license applications in
      progress” with the following details:

            Application reference Number

            Applicant‟s name

            Applicant‟s postal address

            Contact person

            Contact phone number

            Contact email address

            Date application lodged

(4)   Examine application for renewal

      Form C23. Check that all questions have been answered correctly.

      Form C23 Q8(a). (conversant with warehouse procedures) If the answer is
      NO Forward the applicant‟s file to Manager, Licensing. Update the Excel
      spreadsheet “Bonded warehouse license applications in progress” with the
      comment “File referred for recommendation” and include the date referred.

      TRA Receipt. Check the license fee required has been paid. If not go to
      Step 6.1.

      Other documents. Check the Business License, TIN Registration
      Certificate, Tax Clearance, Plan of premises and Asycuda stocktake are
      complete and current and in the same name as the applicant. If any
      discrepancies are found follow the incomplete application procedure in (7).


(5)   Complete warehouse inspection

                                         Page 136
      Obtain details of the stocktake from the warehouse operator, Customs and
      Tiscan and compare the records. Note any discrepancies.

      Complete details of the inspection check list.

      Forward the applicant file to Manager, Warehouse. Update the Excel
      spreadsheet “Bonded warehouse applications in progress” with the
      comment “Inspection to be arranged” and include the date referred.

      Inspect the bonded warehouse and complete all questions on the inspection
      check list. Update the Excel spreadsheet “Bonded warehouse applications
      in progress” with the comment “Recommendation made” and include the
      date actioned.

      If the application is to be rejected follow the incomplete application
      procedure in (7).


(6)   Complete warehouse application

      Update the Excel spreadsheet “Bonded warehouse applications in progress”
      with the comment “Application accepted” and include the date actioned..

      Issue acceptance letter AGW02 requesting payment of the license fee and
      enclose copies of Form CB3 and CB6 to be completed.

      On receipt of the license fee and proof of the bond issue Form C23. Update
      the Excel spreadsheet “Bonded warehouse applications in progress” with
      the comment “License issued” and include the date actioned.

      Contact the applicant and request that he attend TRA Customs to sign Form
      C23.

      Transfer the following details to the Excel spreadsheet “Bonded warehouse
      licensed

            Bonded warehouse License Number

            Applicant‟s name

            Applicant‟s postal address

            Contact person

            Contact phone number

            Contact email address

            TIN number

            Application reference Number
                                       Page 137
            Date license issued

            Location of the warehouse

            TRA receipt number of license fee

            Amount of CB3 and CB6 bond

      Forward the complete file to Manager, Licensing.

      Advise Asycuda support of the new details to update the bond details stored
      in Asycuda.

(7)   Incomplete application

      If some information is missing or incomplete issue letter (AGW02) to the
      applicant selecting the boxes which highlight of all information missing or
      incomplete and update register with comment “Letter AGW02 issued” and
      the date of issue.

      If all mandatory requirement are not satisfied issue letter (AGW01) to the
      applicant selecting the boxes which highlight the requirement not satisfied
      and update register with comment “Letter AGW01 issued” and the date of
      issue.




                                     Page 138
C 1.4.2.               Process Flow for Bonded Warehouse Application


                              Customs Bonded warehouse Application Process




 Check documents
 for completeness




                                                                        Complete
     Have all                         Return complete
                                                                    inspection check
 documents been           No           application to
                                                                           list
     lodged?                             applicant
                                                                     Update register



        Yes



      Register                                                     Inspect warehouse
 application details                                                 Update register



                                 Verify Form C23,
                                 TIN Certificate,
                                 TRA Receipt
                                 Tax Clearance,
                                 Plan of premises,                                           Reject application
 Verify application              etc                                 Is application
                                                                                        No    Issue AGW01
   documents                                                           approved
                                                                                              Update register



                                                                          Yes


      Are all
                                  Reject application                Advise applicaant
    mandatory
                         No        Issue AGW01                        Issue AGW02
   requirements
                                   Update register                 Issue CB03, CB06
     satisfied


        Yes                                                                                    No


                                                                         Has
                                   Request more                       CB03,CB06
        Is all
                                     information                     and Fee been
    information          No
                                   Issue AGW02                           paid
     complete
                                   Update register


        Yes                                                               Yes


  Verify stocktake
   data against                                                     Issue Form C23
   Customs and                                                      Update register
   Tiscan data                                                     Advise Asycuda++




                                                        Page 139
C 2.        INLAND CONTAINER DEPOTS
C 2.1.      INTRODUCTION
Tanzania Revenue Authority (TRA) is continuously reviewing its business
processes to ensure quality client service. This drive requires our business
partners to cooperate and adopt practices that will lead to less controls and
enhanced facilitation.
The East African Community Customs Management Act 2004 (No.8 of the Laws
of the Community) provides for appointment and licensing of Internal Container
Depots.
Section 12 (1) (i) gives powers to Commissioner of Customs to appoint Internal
Container Depots. Likewise S 14 (I) provides for the Commissioner of Customs
to license the Internal Container Depots subject to fulfilment of certain conditions.

C 2.2.      GENERAL CONDITIONS
(1)      An application for the licensing of premises as an Internal Container Depot
         shall be made to the Commissioner in Form C22. The application shall be
         accompanied by a plan of the premises and its situation in relation to other
         premises and thoroughfares.
(2)      The Commissioner may, subject to the fulfilment of these conditions, any
         such other conditions as are prescribed by law and upon payment of a
         license fee, license any premises as an Internal Container Depot for the
         deposit of goods subject to Customs control. The license shall be in Form
         C23. Internal Container Depots owned by the Government shall not be
         subject to any license fee.
(3)      The operator of an Internal Container Depot shall execute a bond in Form
         CB14. The bond security of not less than Tshs 500 million shall be put in
         place to secure taxes on the goods kept at the Depot.
(4)      Cargo destined for an Internal Container Depot shall only be dealt with in a
         manner that is authorised by Customs.
(5)      Customs shall at all times have the right of access to any part of an
         Internal Container Depot and may examine any goods therein; and for the
         purpose of obtaining such access, a proper officer may break open the
         depot or any part thereof.
(6)      The operator of an Internal Container Depot shall keep the depot in a
         proper state or repair and shall not make any alteration or addition to the
         depot without first obtaining the written permission of the Commissioner.
(7)      The operator of an Internal Container Depot is responsible for all goods
         stored in the depot and is liable for the duty on any goods that cannot be
         accounted for. It is a requirement that the records being maintained for
         Customs purposes shall provide a clear audit trail of all incoming, stored
         and outgoing goods.


                                        Page 140
(8)        No goods stored in the depot shall be removed, altered, interfered with,
           displayed or demonstrated in any way without prior authorisation from
           Customs.
(9)        Internal Container Depot licenses are not transferable. In the event of a
           change in ownership of the depot or the death of the operator, a new
           owner must apply for a new license. Operators are required to maintain
           control of the depot, the goods and any activity undertaken in the depot.
(10)       A license holder who contravenes any of these conditions may have their
           license revoked.

C 2.3.        SPECIFIC CONDITIONS
(1)    Connectivity and Communications
       The Internal Container Depot must have a computer and line connection to
       the Automated Systems for Customs Data (ASYCUDA ++) for the purposes
       of accounting for goods stored at, or moving to and from the depot and for
       performing other functions via the system. For the computer to be
       compatible with ASYCUDA++, It must be at least a Pentium 4, Windows XP
       (Professional), 512 RAM, 30 MB disk space, external CD-ROM with a
       processor speed of at least 1.7 MHz.
       The operator of an Internal Container Depot shall also have and maintain
       appropriate communication facilities including telephones, a facsimile
       machine and access to e-mail.
(2)    Depot Facilities
       The Internal Container Depot shall have the following facilities:
           Adequate space for parking.
           The yard surface shall be suitably clad with tarmac, concrete or bricks to
            withstand the traction of heavy trucks and be well drained. It shall be
            clearly demarcated so as to separately accommodate imports, exports,
            verified goods and empty containers.
           A roofed and paved cargo examination area able to accommodate at
            least five (5) trucks at a time (Not applicable to motor vehicle ICDs).
           Special storage shed(s) to allow for the safe storage of high value items,
            loose cargo and seized, abandoned or overstayed goods (not applicable
            to motor vehicle ICDs).
(3)    Customs Facilities
       A separate office for the exclusive accommodation and use of Customs staff
       shall be provided. It shall be secure and be:
           Located so as to provide a clear view of the trucks and containers in the
            yard;
           Of a size that is sufficient to house the Customs staff that work at the
            depot,


                                          Page 141
          Suitably furnished, hygienic and well ventilated with appropriate lighting,
           telephone and toilet facilities.
(4)   Security
      Security arrangements shall include:
          A perimeter wall or secure fence that is at least three meters high with
           razor wire and lockable gates.
          A barrier house that is well positioned to ensure good visibility for
           incoming and outgoing trucks
          24 hours security coverage.
(5)   Tax Clearance
      The Internal Container Depot operator shall produce a Tax clearance for the
      previous financial year.
(6)   Compliance Records
      An applicant for an Internal Container Depot license shall have an
      acceptable compliance record to the extent that he/she shall have complied
      with all Customs procedures and the laws of Tanzania.
(7)   Handling and Examination Equipment
      The Internal Container Depot operator shall provide:
          Appropriate handling, stacking and examination facilities and equipment
           including, but not limited to, scales, measures, lifting and unpacking
           equipment etc.
          Sufficient staff to operate the equipment and to pack and/or unpack
           goods.

C 2.4.       INTERIM OPERATING ARRANGEMENTS
(1)       Internal Container Depot operators will be required to enter into an
          agreement(s) with terminal operators and/or shipping lines covering cargo
          manifest, transfer and accounting. Such arrangements must be approved
          by the Commissioner for Customs and Excise
(2)       Only containers consisting of Imported goods that have been designated
          by Customs as „low risk‟ will be permitted to be moved to Internal
          Container Depots.
(3)       The Internal Container Depot operator will execute an appropriate
          revolving Customs Bond CB 3 to cover the removal of cargo from the
          place of arrival in Tanzania to the Internal Container Depot.
(4)       Cargo will be transported by the Internal Container Depot operator‟s own
          or leased transport via a designated route to the depot. Transport shall be
          equipped with a Star-track GPS tracking system to ensure the safety of
          the cargo and the updated position of the transport. The operator shall be
          fully responsible for all duties taxes and for the safe delivery of the cargo
          from the place of arrival in Tanzania to the depot.

                                         Page 142
C 2.5.    APPLICATIONS
Applications for Internal Container Depot licenses should be lodged with the
Commissioner for Customs and Excise. Application forms (C22) are available
from the Tanzania Revenue Authority/Customs and Excise or can be
downloaded from the TRA website at www.tra.go.tz.

C 3.      AGENTS
C 3.1.    INTRODUCTION
The Tanzania Revenue Authority (TRA) is continuously reviewing its business
processes and requirements with the goal of facilitating trade and ensuring
quality client services are provided. This drive towards modernisation requires
our business partners to cooperate and comply with Customs requirements and
to adopt practices that will lead to less controls and trade facilitation. With this in
mind and to comply with Sections 145 – 148 of the East African Community
Customs Management Act 2004, Licensed Customs Agents will be required to
make changes to their operations in accordance with the arrangements and
conditions listed below.

C 3.2.    GENERAL CONDITIONS
1. Applications for new Customs Agent‟s licenses or renewal of existing licenses
   shall be made to the Commissioner for Customs and Excise on prescribed
   application form C24 available from the Department.
2. Customs Agent‟s Licenses are for persons authorised by the Commissioner
   for Customs and Excise to perform any act on behalf of the owner of any
   goods for any of the purposes covered by the Customs Management Act
   2004. A Customs Agents License shall be in form C25.
3. A Licensed Customs Agent shall pay a license fee as determined by the
   Commissioner for Customs and Excise and be a registered member of the
   Tanzania Freight Forwarders Association (TAFFA).
4. Applicants for, or existing holders of, a Customs Agent‟s License shall have
   an acceptable compliance record to the extent that they have complied, or are
   likely to comply with all Customs procedural and performance requirements
   and the laws of Tanzania.
5. The Commissioner for Customs and Excise may refuse to issue or renew a
   license or may, by order, suspend or revoke a license on the grounds that a
   license holder fails to comply with Customs procedural or performance
   requirements or a condition of their license or has been or is found guilty of an
   offence involving dishonesty or fraud.

C 3.3.    AGENT EXAMINATION ARRANGEMENTS
The Commissioner for Customs and Excise will nominate a Committee to
examine the merits of applicants (including existing license holders) seeking a
Customs Agent‟s License. The Committee will convene as and when the number
of applicants warrants that they meet.
                                        Page 143
Applicants (including existing license holders) will be required to attend before
the Committee and answer questions related to their experience, qualifications
and fitness to be granted an Agent‟s License. The Committee will then
recommend to the Commissioner for Customs and Excise whether they believe
the applicant is suitable for the grant of an Agent‟s License. The Commissioner
will ultimately decide whether to issue or refuse an application.

C 3.4.       SPECIFIC CONDITIONS

(1)   Communications and Computer Connectivity

      Licensed Agents must have a computer and line connection to the
      Automated Systems for Customs Data (ASYCUDA ++) for the purposes of
      preparing and registering declarations and for performing other functions via
      the system. For the computer to be compatible with ASYCUDA++, It must
      be at least a Pentium 4, Windows XP (Professional), 512 RAM, 30 MB disk
      space, external CD-ROM with a processor speed of at least 1.7 MHz.

      Agents shall have and maintain appropriate communication facilities
      including telephones, a facsimile machine and access to e-mail.

(2)   License Application Pre-Requisites

      At the time an applicant applies, or existing license holder reapplies, for a
      Customs Agent license the license holder must possess a:
             Business License issued by the Ministry of Industry and Trade;
             Taxpayer Identification Number (TIN); and
             Tax clearance for the previous year.

(3)   Licensed Agent Offices

      Licensed Customs Agents shall maintain an office that is easily accessible
      to Customs staff and located in a safe environment not more than 10 km
      from a Customs office.

(4)   Changes in License Holder Circumstances

      The Commissioner for Customs and Excise must be notified in the event of
      any change in the circumstances of license holders that may render them
      unable to honour a security or acquit their responsibilities to Customs.
      Circumstances include a change in ownership or management of the
      license holder, the death of the license holder, the commencement of
      proceedings of bankruptcy against the license holder or any other change in
      the circumstances of the license holder. Customs Agent‟s licenses are not
      transferable.

(5)   Accounting and Record Keeping Requirements


                                       Page 144
      The license holder must securely maintain and retain, for a period of five
      years, computer and hard copy records and documents that relate to all
      Customs transactions that they perform on behalf of clients. Such records
      and documents must be available at all times and be produced to Customs
      upon request.

(6)   Bond Securities

      A Licensed Customs Agent shall execute a bond security that is secured by
      a licensed guarantor.

C 3.5.          TRANSITIONAL ARRANGEMENTS

Applicants for a Customs Agents License that are not connected to the
Automated Systems for Customs Data (ASYCUDA ++) at 1 January 2006 may
be granted an interim license by the Commissioner for Customs and Excise
provided they have completed all formalities to gain such connection.

C 3.6.          APPLICATIONS

Existing Customs Agents are reminded that licenses for a particular year will
expire on 31st December and that applications involving re-licensing must be
finalised before that date.

Applications for Customs Agent‟s Licenses or the renewal of same should
therefore be lodged with the Commissioner for Customs and Excise well before 1
January . Application forms are available from the Tanzania Revenue
Authority/Customs and Excise or can be downloaded from the TRA website at
www.tra.go.tz.
C 3.6.1. Processing Application for Agents License

      (1)       Background

      Each year Customs Agents are required to apply for a license for the
      calendar year by submitting Form C24. There are a number of checks
      required by the proper customs officer prior to issuing a Customs License
      (Form C25).

      (2)       Check information for completeness

      Check that the following documents have been lodged

                Application for Customs License (Form C24)

                Application for Customs License - Additional Information

                TRA Receipt for Agents License Application fee

                TIN Certificate

                                          Page 145
          Business License

          Tax Clearance Certificate

          TAFFA subscription receipt

Check that applicant has signed the Form C24 and provided contact details.

If any documents are missing or incomplete contact the applicant and return
all documents to the applicant.

(3)       Register details in “Agents License Applications” in progress

Update the Excel spreadsheet “Agents License applications in progress”
with the following details:

          Application reference Number(next sequential number)

          Applicant‟s name

          Applicant‟s postal address

          Contact person

          Contact phone number

          Contact email address

          Date application lodged as Action date

          Insert “1” as action number

(4)       Examine application for renewal

Form C24. Check that all questions have been answered correctly. If the
answer to Q8(a) is “No” the application cannot be processed as described in
(7).

Form C24 – Additional information. Obtain data for the applicant of entries
lodged from Asycuda reports and from Tiscan reports. Compare the data
with that supplied by the applicant. If there are significant variations refer the
application to Manager, Licensing and update the Excel spreadsheet
“Agents License applications in progress” with the comment “Performance
data mismatch” and include the date referred as action date and increment
action number by 1.

If there are no standing contracts in place refer the application to Manager,
Licensing and update the Excel spreadsheet “Agents License applications in
progress” with the comment “No importer contracts” and include the date
referred as action date and increment action number by 1.

                                       Page 146
If there is no connection to Asycuda or application completed for such
connection the application cannot be processed as described in (7).

TRA Receipt. Check the application fee required has been paid. If not the
application cannot be processed as described in (7).

Other documents. Check the Business License, TIN Registration Certificate,
Tax Clearance and TAFFA receipt are in the same name as the applicant
and are current. If any discrepancies are found the application cannot be
processed as described in (7).

(5)   Complete interview assessment sheet

Transfer details of valuation uplifts and inspection discrepancies from
Asycuda report and the Tiscan report for the applicant to the “Applicants
interview assessment sheet”.

Complete details of any penalties, sanctions, offences, convictions on the
interview assessment sheet

Forward the applicant file to Manager, Licensing. Update the Excel
spreadsheet “Agents License applications in progress” with the comment
“File referred for recommendation” and include the date referred.

(6)   Assess application – Manager, Licensing

Complete the questions on the Agents License Application Assessment
sheet.

If an interview is not required the application cannot be processed as
described in (7).

Update the Excel spreadsheet “Agents License applications in progress”
with the comment “Interview required” and include the current date as action
date and increment action number by 1.

Forward the complete file to Manager, Licensing.

(7)   Incomplete application

If somel information is missing or incomplete issue letter (AGL02) to the
applicant selecting the boxes which highlight of all information missing or
incomplete and update register with comment “Letter AGL02 issued” and
the date of issue as action date and increment action number by 1.

If all mandatory requirement not satisfied issue letter (AGL01) to the
applicant selecting the boxes which highlight the requirement not satisfied
and update register with comment “Letter AGL01 issued” and the date of
issue as action date and increment action number by 1.


                                Page 147
Advice Asycuda support team to deactivate the TIN number of the rejected
agent.

(8)       Issue Customs agents license

Obtain approval from the interview panel to issue license.

Issue letter AGL03 advising successful application and requesting payment
of annual license and proof of the required bond. Attach Form CB11 to be
completed. Update register with comment “Letter AGL01 issued” and the
date of issue as action date and increment action number by 1.

Upon receipt of satisfactory evidence of the required bond and TRA receipt
for the license fee issue two copies of Form C25.

Issue identity cards for staff qualified to act as Customs agents.

Contact the applicant and request that he attend TRA Customs to sign Form
C25.

Applicant and Customs officer to sign two copies of Form C25 with one copy
to applicant and second copy to file. Update register with comment
“Customs agent license Form C22 issued” and the date of issue as action
date and increment action number by 1.

Complete the following details in the Excel spreadsheet “Customs agents
licenses issued” with the following details

          Agent License Number

          Applicant‟s name

          Applicant‟s postal address

          Contact person

          Contact phone number

          Contact email address

          TIN number

          Application reference Number

          Date license issued

          For each of up to 5 qualified agents enter the name and agent card
           ID number.

          TRA Receipt number and date for the license fee paid

                                    Page 148
      Amount date paid and reference number for the agent bond paid.

Advice Asycuda support of the details required to activate the agent in the
Asycuda system.




                               Page 149
C 3.6.2.               Process Flow for Agents Application

                                 Customs Agents License Application Process




 Check documents
 for completeness




      Have all                         Return complete
  documents been            No          application to           Conduct interview
      lodged?                             applicant



        Yes



                                                                                          Reject application
      Register                                                     Is application
                                                                                     No     Issue AGL01
 application details                                                 approved
                                                                                           Update register



                                  Verify Form C24,                     Yes
                                  TIN Certificate,
                                  TAFFA receipt,
                                  Tax Clearance,
                                  etc                            Advise applicaant
  Verify application
                                                                   Issue AGL03
    documents
                                                                    Issue CB11




       Are all
                                   Reject application
     mandatory                                                    Has CB11 and
                           No        Issue AGL01
    requirements                                                  Fee been paid
                                    Update register
      satisfied


        Yes


                                    Request more
         Is all                                                  Issue Form C25
                                      information
     information           No                                     Issue ID cards
                                     Issue AGL02
      complete                                                   Update register
                                    Update register


        Yes


     Complete
    application
 assessment sheet
  Update register




                                                      Page 150
Page 151
C 4.     EXPORT INCENTIVE SCHEMES
C 4.1.   MANUFACTURE IN BOND

           (under development)
C 4.2.   EXPORT PROCESSING ZONES

           (under development)
C 4.3.   DRAWBACK

           (under development)




                             Page 152
C 5.      COMPLIANT TRADERS SCHEME
The objective of Customs is to facilitate such trade and ensure compliance with
all laws related to imported/exported and transit goods.
Under the Compliant Traders Scheme arrangements, the transactions of high-
volume traders who have a demonstrated record of compliance with Customs
and taxation laws, satisfy record keeping and accounting requirements and are
capable of abiding by conditions and obligations determined by the
Commissioner for Customs and Excise will be facilitated through Customs
(including Tiscan) clearance processes.
The Compliant Traders Scheme is seen as a significant development in terms of
trade facilitation and improving overall Trader compliance. The scheme‟s ultimate
goal is to increase the number of compliant traders through the offering of
incentives for compliance, to reduce the number of compliant trader transactions
that are subjected to Customs intervention and thereby to facilitate trade and
reduce overall cargo dwell times.

C 5.1.    The Scope of the Scheme
Initially only regular high volume importers/exporters that are considered by
Customs to be compliant in terms of their valuation and tariff classification
performance and the quality of their declarations will be considered for
membership of the Compliant Traders Scheme.
Imports/exports by Embassies, Diplomats, Religious, Charitable and Non-profit
making Organizations, Donor agencies and projects funded by foreign
governments will initially not be covered by the Scheme. However, Scheme
arrangements will be extended to cover them in the first half of 2007.
Consignments imported by scheme members through Customs offices not
connected to ASYCUDA ++ will continue to be subjected to standard Customs
clearance and release arrangements until ASYCUDA ++ is introduced to those
offices. However, such consignments will be facilitated through Tiscan pre-
clearance (including documentary checking) processes in the intervening period.
It is anticipated that as importer/exporter compliance levels and record
keeping/accounting standards improve, the number of Traders invited to join the
Scheme will increase. However, importers/exporters of petroleum products will
not be included under the Scheme due to differences in the way petroleum
products are administered.

C 5.2.    The Benefits of being a Member of the Scheme
Once the Compliant Traders Scheme becomes fully operational considerable
benefits in terms of trade facilitation will arise to members.
Under the new arrangements, Tiscan will accept members‟ Import Declaration
Forms (IDFs), pro-forma invoices and copies of supporting documents (including
Bills of Lading/Airway Bills) in electronic form.


                                      Page 153
In respect of Pre-clearance processes, all that members will be required to do will
be to ensure that their IDFs are correctly completed and that required supporting
documents/permits/approvals are provided. Tiscan will process their transactions
without conducting routine checks of valuations and classifications9.
In respect of Clearance and Release processes, Customs will likewise process
Tanzania Single Administrative Documents (TANSADs) without conducting
checks (apart from verifying permits and writing-off exemptions) and
consignments will in most cases not be examined10.
In relation to collecting consignments from the port or airport, cargo operators
have agreed to streamline processes and prioritise the release of scheme
members‟ consignments.
In future, in the majority of cases, it will be possible for Tiscan and Customs
processing times to take less than 24 hours and members‟ consignments will be
able to be released as soon as relevant fees, taxes and/or duties have been paid.
They will then be available for collection and removal from the port/airport with
minimum delays.

C 5.3.       Joining the Compliant Traders Scheme
As stated above, only regular high volume importers/exporters that are
considered by Customs to be compliant in terms of their valuation and tariff
classification performance and the quality of their declarations will be considered
for membership of the Compliant Traders Scheme.
TRA taxation records and information held by Customs in relation to past
undervaluation and consignment examination discrepancy rates will be used to
determine those importer/exporter's that are invited by the Commissioner to
apply for membership of the Scheme.
Where traders decide to take up the Commissioner's invitation, they will be
required to complete a scheme membership application (Attachment A) and
satisfy Customs that they are capable of meeting Scheme participation
requirements (refer below).
Customs staff will visit the premises of intending members, meet with relevant
management officials and nominated licensed Customs agent(s) and assess the
appropriateness of their record keeping and accounting arrangements. A report
on the suitability or otherwise of the applicant and their agent(s) and a
recommendation will then be forwarded to the Commissioner for his
consideration.
Once an application is approved an Agreement (Attachment B) will be jointly
signed by the Commissioner and member wherein the member will agree to
abide by, on an ongoing basis, its obligations under the scheme.



9
  For the first six months of the Scheme tariff classification checks will be carried out locally by Tiscan
until agent error levels are established and sub standard performance is rectified.
10
   A small number of member transactions will be selected for random documentary and physical checks
for quality control purposes. However, checking of these transactions will be prioritised.
                                                  Page 154
C 5.4.    Roles, Responsibilities and Record Keeping Requirements
Roles, responsibilities and record keeping requirements of scheme members will
be no different to those of other importers/exporters except that all transactions
will be required to be made through the Tanzania banking system. Traders
granted membership of the scheme will be required to engage a licensed
Customs agent who is remotely connected to ASYCUDA++ and whose
performance as an agent is acceptable to Customs.
Customs policies covering:
 · Agent/Importer Roles and Responsibilities; and
  · Record Keeping Requirements -- Importers, Exporters and Agents
are covered in PART D below.
Ongoing membership of the Scheme will be dependent on the continuing
compliance of scheme members and the performance of their agents. In cases
where members become non-compliant or breach their obligations under the
scheme, their membership may be cancelled or suspended. If the performance of
agents engaged by scheme members is determined by Customs to be
unacceptable, then the only option available to members if they wish to retain
their membership will be for them to engage an agent whose performance is
acceptable.

C 5.5.    Scheme Participation Requirements
Importers/exporters who apply for membership of the Compliant Traders Scheme
will need to provide copies of their last tax assessment and must demonstrate
their capability in terms of the record keeping arrangements that they propose to
put in place. The following will also need to be supplied to Customs:
· the importer/exporters business address where relevant company documents,
  records and books are kept
· TIN number details;
· the names and contact details of the importer/exporter‟s:
  - managers/employees responsible for matters/issues related to Customs
  - licensed customs agent(s)
  - major overseas suppliers/customers; and
· details of exemptions held/utilised.
Importers/exporters that are granted membership of the scheme will also be
required to:
a)   Keep all documents, records and books related to its import and/or export
     transactions on the business premises and maintain them in accordance
     with Customs record keeping requirements;
b)   Provide ready access to those documents, records and books by Customs
     for monitoring and/or auditing purposes.
c)   Notify the Commissioner of any instances where the member, or any
     employee or Customs Agent acting on the member‟s behalf:

                                      Page 155
     (i)   contravenes or fails to comply with a provision of a Customs or
           Taxation Law;
     (ii) fails to comply with any obligation under this agreement;
     (iii) is convicted of any offence under the law; or
     (iv) is convicted of any offence involving dishonesty.
d)   Notify the Commissioner of any instances where an error or omission
     related to an IDF, TANSAD or other required supporting document is
     discovered.
e)   Maintain a register of all such errors/omission and record details as to:
     (i)     how the relevant errors/omissions occurred;
     (ii)    what actions were taken to correct the errors/omissions; and
     (iii)   what actions were taken to prevent future occurrences of such
             errors/omissions.
f)   Answer any questions raised by the Commissioner or an officer relating to
     the member‟s business, payment arrangements or import/export
     transactions; and
g)   Obtain the Commissioner‟s prior permission to any changes proposed to:
     (i)     its record keeping, payment or accounting arrangements;
     (ii)    the Customs Agents it engages for to conduct business with Customs;
             and
     (iii)   the way it transacts business with Customs.

C 5.6.       Processing Arrangements under the Scheme
Pre-Lodgement Processing
Tiscan presently have facilities whereby agents can electronically lodge IDF's
and other supporting documents. Members‟ original documents will not require
physical sighting -- scanned copies will be accepted. Members‟ agents will be
encouraged to communicate electronically with Tiscan and take advantage of
these „less onerous‟ requirements.
Apart from a small sample of transactions that will be selected for random
verification, Tiscan will no longer automatically refer consignments to overseas
Inspection Units (IUs) for valuation and tariff classification checking. Tiscan
processing of Compliant Trader transactions will be performed locally and simply
involve the:
    receipt of IDFs, invoices, Certificates of Origin, transport documents,
     exemptions and permits -- Tiscan will perform completeness/correctness
     checks and input details to its computer system.
    application of the CRMS risk rating -- which in the case of Compliant
     Traders will be „low risk‟ unless the consignment is selected for a random
     examination



                                       Page 156
        issuing of the completed CVR and ASYCUDA Import Data Input Form
         (AIDIF) -- preferably electronically11
While the PCVR will still be generated by Tiscan as part of its general
processing, it will no longer be used unless Tiscan alters any of the declared
valuations or classifications (this should rarely happen under the new
arrangements).
TANSAD processing and clearance
Compliant Trader agents will be required to electronically input entry details and
lodge hardcopies of TANSADs and relevant supporting documents at the
Customs Service Centre. The majority of Compliant Trader transactions will have
been rated „low risk‟ by CRMS unless they have been selected for a random
examination. CRMS risk ratings will be applied by ASYCUDA ++.
However, in cases where an import permit or exemption write-off is required, the
transactions will be selected by ASYCUDA++ and routed for a permit verification
or exemption write-off by the Documentary Check Section but not subjected to
further documentary checking by Customs.
Compliant Traders transactions will be monitored and may be subject to later
programmed audits by the Post Clearance Audit Unit.

C 5.7.         Monitoring and Audit
A random sample of 10% of Compliant Trader Transactions will be referred to
IUs for valuation and tariff classification checking and 5% selected for physical
examination. IU reports will be forwarded to Customs and used for the purposes
of ongoing monitoring and may be used in future programmed post clearance
audits.
Customs will conduct random visits to Trader premises to ensure that the agreed
record keeping arrangements are in place and that the operations and records of
the Trader are such that they will be able to be audited when a post clearance
audit is conducted.
Any discrepancies identified from Trader monitoring, random examinations, IU
checks etc will be immediately reported to the Post Clearance Audit Group.
Customs needs to be assured on an ongoing basis that Traders are compliant
and operating in accordance with Scheme conditions. If it is found that this is not
the case, members may lose their ‘low risk’ status and their membership of the
Scheme may be withdrawn.




11
     Originals will still be printed and made available for collection by the agent at a later date
                                                  Page 157
C 6.     FORMS
C 6.1.   BONDED WAREHOUSE LICENCE APPLICATION
 APPLICATION FOR LICENCE OF PREMISES TO BE USED AS A *BONDED
     WAREHOUSE / FACTORY/INLAND CONTAINER DEPOT (ICD)

                                   PART I

1. Name of applicant ………………………………………………………………….
   PIN/TIN    .…………………………………………………………………………
   Registered address ………………………………………………………………
   Email address ……………………………………………………………………
   Contact Name ……………………………………………………………………

2. State nature of business *sole proprietorship/a partnership/limited company
   …………………………………………………………………………………………
   …………………………………………………………………………………………
3. Particulars of *directors/partners; (Names, occupation, nationalities and
   percentage of shares held)
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………
   …………………………………………………………………………………………

4. State any other business currently being run by your *partnership/company
   (State Registered name and address)……………………………………………….

   …………………………………………………………………………………………

   ………………………………………………………………………………………


5. State whether *new application/renewal ……………………………………………

6. If renewal, state when the first license was issued …………………………………
7. Previous license reference …………………………………………………………

8. (a)       Are you conversant with the Customs procedures relating to receipt and
      delivery of goods to or from bonded warehouses, and operations in bonded
      warehouses?             *YES/NO.     ………………..
      (b)     If yes, give name of your employee/s who will be stationed in the proposed
      bonded Warehouse stating the period of experience gained ………………………

      ……..…………………………………………………………………………………

      ……..…………………………………………………………………………………

      (c)    If no, what steps do you intend to take to acquire the necessary know-how in
             the Customs procedures relating to bonded warehouses ……………………..
             ………………………………………………………………………….………
9.      Name of Bankers .…………………………..……………………………………....
10. Authorized share capital of the company (USD) …………………………………...
11.     Paid up capital.   ……………………….………………………………………….
12.     Have you ever had to appeal to be licensed? *YES/NO …………………..……
13.     Is warehouse for general or private use. ………………………………..…………
            Describe the goods to be stored ………………………....………………………

14.     The estimated amount of Import Duty, VAT and any other tax chargeable on goods
      likely to be warehoused or to be in the factory at any one time (USD)………………
15.     Name of proposed securities ………………………………………………………
16.     PARTICULARS OF PREMISES

       (a)    Whether a room or rooms or an entire building ……………………………

       (b)    Where situated. ………………………………………………………………

       (c)    Type of boundary ……………………………………………………………

       (d)    Of what material built. External Walls ……………..… Roof………………
       (e)    Dimensions ……………………………………………………………….......
       (f)    Doors. ……………………………………………………………………….
       (g)    Windows. ………………….………………………………………………..
       (h)    How doors fastened. ………………………………………………………

                                            Page 159
     (i)    How windows fastened. ………………………………………………………
     (j)    Ventilation. ……………………………………………………………………
     (k)    How secured.(incl. Night security details) ………………..…………………
     (l)    If there is an upper storey, for what purpose is it used? …………..…………..
    (m) Are your procedures computerized? ……………………….…….....................


NOTE:- Plans of the proposed building and situation of the same in relation to other
buildings should accompany this application.

17. I hereby declare that the above particulars are true and correct.

Signed. ……………………………………………..

Title ………………………………………………

Date.      ……………………………………………….


                               PART II – For Official Use


                  RECOMMENDATION TO THE COMMISSIONER



            *Recommended/Not recommended                          …………………………
                                                                         Proper Officer


            *Approved/Not Approved.                                ………………………
                                                                         Commissioner
                                          NOTES


1. Any late application must be submitted with a non-refundable application fee of
   (USD)…………………………………… which is not a guarantee for issue of a
   license.

2. New applicants will be required to produce evidence of citizenship of shareholders
   (or partners), business registration and other documents of association. Failure to do
   so may disqualify the applicant.

3. Giving of false or incorrect information renders the applicant liable to prosecution.



                                          Page 160
     C 6.2.   CUSTOMS AGENTS LICENCE APPLICATION

     APPLICATION FOR CUSTOMS AGENTS LICENSE FOR THE YEAR…………

1. Name of applicant……………………………….………PIN/TIN ………………………
Registered Address…………………………………………………………………………..
Street/Road……………………………………………………                                   Plot No…………………
Telephone No……………………………………….
Email address……………………………………….
2. State whether your business is a *Sole proprietorship/ Partnership/ Limited Coy
3. Names, Occupations, Nationalities of Directors/Partners, percentage of shares held
……………………………………………………………………………………………………
……………………………………………………………………………………………….
…………………………………………………………………………………………….……
4. State any other businesses currently being run by your *partnership/company (State
Registered name, and address)………………………………………….…………
…………………………………………………………………………………………………….
………….………………………………………………….………………………………
5.      State whether *New application or Renewal
6.      If renewal, state when first licensed as a Customs Agent
…………………………………………………………………………………………………
7.      Previous License Number, issue date and where issued
…………………………………………………………………………………………………
8.      (a) Do you have experience in the clearance of goods through Customs? *
YES/NO
        (b) If YES, give name(s) of persons/employee(s) with experience in Customs
clearance procedures, stating the period of gained experience in each case
……………………………………………………………………………………………………
……………………………………………………………………………………………………
…………………………………..………………………………………………..………

       (c) If NO, what steps do you intend to take to acquire the necessary know how in
Customs clearance procedures?
............................................………………………………………….................................
……………………………………………………………………………………………………
……………………………………………………………………………….……………..
                                             Page 161
   9. Names of Bankers ……………………………………………………………………
   ............................................………………………………………….................................
   ............................................………………………………………….................................
   10. Authorised Capital of the Company (USD) ….……………………………….…
   11. Paid up Capital (USD)…………………… ……………………………… ………..
   12. Names and the ranks of employees and their citizenship:
   ............................................………………………………………….................................
   ............................................………………………………………….................................
   ……………………………………………………………………………………….…….............
   ...............................………………………………………….................................
   13. Have you ever had to appeal to be licensed? *YES / NO.
14. If YES give reasons ……………………………………………………………………
………………………………………………………………………………………………


I hereby declare that the above particulars are true and correct.


Signed……………………………………………………..


Title…………………………………………………………


Date……………………………………………………….


NB: - Please also complete the document “Additional Information - Application for Customs
       Agent License”




                                                Page 162
      C 6.3.     AGENTS ADDITIONAL INFORMATION
         ADDITIONAL INFORMATION - APPLICATION FOR CUSTOMS AGENTS
                                 LICENSE

1.    Name of applicant…………………………….……………… Year of Application…..

2.   Please provide the following details for entries lodged from January 2005 to September
     2005:
     Number of entries lodged – Import ………… Transit …………… Export ……………..

     Total Value import entries lodged …………………………………………….……….

     Total Duty and Taxes collected for import entries     …………………………………….

     Total Duty and Taxes exempted for import entries      …………………………………..

     Total Value transit entries lodged …………………………………………….……….

3.   Please provide particulars of standing contracts with individuals/firms to clear their
     goods through Customs:
             NAME                      ADDRESS              EST. VALUE of IMPORTS
                                                                JAN to SEPT 2005




4.    Do you have a direct connection to Asycuda++?           ……………..

      If No, have you completed an application for such connection? ……………



5.      Please provide details of key staff and their qualification, in particular the details
relating to the Certificate in Customs Clearance from the Institute of Tax Administration.


     NAME                                             Other Customs Qualifications, the
                    CerCertificate of Customs Clearance
                     Number and Date of Completion Identification Number and Date of

                                                Page 163
                                                                Completion




6. State whether you or any of your employees have been convicted of any criminal
   offences. Give details of the criminal cases/ offences involved:
   ……………………………………………………………………………………………….

   ……………………………………………………………………………………………….

   ……………………………………………………………………………………………….

   ……………………………………………………………………………………………….

7. Please provide details of any offences raised against you or any of your employees by
   Customs/other authorities in the year under review:


     NO         NATURE OF                PARTICULARS OF                 MODE OF
                  OFFENCE                     OFFENCE                 SETTLEMENT




                NB: - If the space provided is insufficient, please attach a separate
                sheet .




                                                Page 164
C 6.4.     LICENCE REJECTION LETTER

Current date

Name
Address Line 2
Address Line 2
Address Line 3

Dear Sir/Madam,

                  Re: Application for Customs Agents License 2006
                                      Our Ref:

Your application was received on dd month 2005. Your application has failed to satisfy
the following mandatory requirement/s for a Customs agent’s license for 2006.

                     An existing connection to Asycuda or an application to install such
                      an application.
                     Staff who have completed the certificate in Customs Clearance or
                      an equivalent qualification
Your application for a license for the year 2006 is hereby rejected. As of this sate you
will no longer be able to clear consignments through Customs. Should you take steps to
satisfy the mandatory requirements for a Customs agents license at some time in the
future then you may reapply.




                           Manager, Licensing and Procedures
                       For: Commissioner for Customs and Excise




                                         Page 165
C 6.5.     ADDITIONAL INFORMATION LETTER


Current date

Name
Address Line 2
Address Line 2
Address Line 3

Dear Sir/Madam,

                  Re: Application for Customs Agents License 2006
                                      Our Ref:

Your application was received on dd month 2005. After reviewing your application the
following information is incomplete or missing.

                     TRA receipt not supplied or total agent renewal fee not paid
                     TIN Certificate name does not match applicant name
                     TIN Certificate not current
                     Business License name does not match applicant
                     Business License not current
                     Tax clearance certificate not supplied
                     TAFFA receipt not supplied
                     TAFFA registration not current


Please supply the appropriate document to satisfy the requirements for a Customs Agents
license as provided to you with your application. Failure to provide this information by
dd month 2006 will result in (the suspension of your existing license)/(your application
being rejected).



                          Manager, Licensing and Procedures
                      For: Commissioner for Customs and Excise




                                         Page 166
C 6.6.    LICENCE APPROVAL LETTER



Current date

Name
Address Line 2
Address Line 2
Address Line 3

Dear Sir/Madam,

                  Re: Application for Customs Agents License 2006
                                      Our Ref:

Your application (Reference Number XXX) was received on dd month 200X and has
been successful. Please complete the attached Form CB11 providing proof of the required
bond and return the form along with a TRA receipt for the annual license fee of $400.
After these forms have been received a license will be issued. You will be advised when
your license is available for collection.




                          Manager, Licensing and Procedures
                      For: Commissioner for Customs and Excise




                                        Page 167
          C 6.7.                COMPLIANT TRADERS SCHEME APPLICATION FORM

                                    CUSTOMS AND EXCISE DEPARTMENT
                                       COMPLIANT TRADERS SCHEME

                                                                 MEMBERSHIP APPLICATION
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 1: Company Details

Company Name……………………………………………………………TIN ……….………………
Business Address1………………………………………………………………………..…….………
Street/Road…………………………………………………………….…. Plot ………………………
Company Contact Name 2……………………………………………………………………………..
Telephone No………………………………Email Address………………………………………….
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                      3
Section 2: Applicant Activities/Details

Importer?: Yes/No                                                  Exporter?: Yes/No                                      Customs Licensee?: Yes/No
Exemptions Claimant?: Yes/No Require Permits?: Yes/No                                                                          Drawback Claimant?: Yes/No
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                       4
Section 3: Applicant Present Record Keeping Arrangements

Documents & Records kept?: Yes/No                                                        Hardcopy?: Yes/No                              Microfilmed?: Yes/No
Accounting System/Ledger used?: Yes/No Hardcopy?: Yes/No                                                                                 Computerised?: Yes/No:
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 4: Overseas Purchasing/Sales & Bank Arrangements (if space insufficient attach list)

Are all overseas purchases/sales made through the Tanzania Banking System?: Yes/No
Bank (1)………………………………………………………... Branch………………………………
Bank (2)………………………………………………………... Branch………………………………
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 4: IMPORTER -- Major Overseas Supplier Details (if space insufficient attach list)

Name (1)………………………………………………………... Country……………………………
Name (2) ……………………………………………………….. Country……………………………
Name (3)……………………………………………………........Country……………………………
Name (4)……………………………………………………..…. Country……………………………
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 5: EXPORTER -- Major Overseas Purchaser Details (if space insufficient attach list)

Name (1)………………………………………………………... Country……………………………
Name (2) ……………………………………………………….. Country……………………………
Name (3)……………………………………………………........Country……………………………
Name (4)……………………………………………………..…. Country……………………………
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                               5
Section 6: LICENSEE – Licence Details (if space insufficient attach further details)

Type of licence …………………………………………………………………………………………
Approved operations …………………………………………………………………………………..
……………………………………………………………………………………………………………




1
  Must be address at which Customs Records are kept
2
  Company contact for the Compliant Traders Scheme matters
3
  Circle that which applies
4
  Circle that which applies
5
  That is: Licensed Bonded Warehouse, Manufacturer Under Bond, EPZ etc
                                                                                           Page 168
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 7: DRAWBACK CLAIMANT – Details (if space insufficient attach further details)

……………………………………………………............................................................................
……………………………………………………............................................................................
……………………………………………………............................................................................
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 8: Goods for which Exemptions claimed (if space insufficient attach list)

Description………………………………………………………... CPC Code………………………
Description ……………………………………………………….. CPC Code………………………
Description ……………………………………………………...... CPC Code………………………
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 9: Agent Details (if space insufficient attach list)

Customs Agent(s) 1
Name (1)………………………….……………………Email Address: ……………………………..
TIN…………………..…Tel No: …………………….………Connected to A++: Yes/No


Name (2)………………………….……………………Email Address: ……………………………..
TIN…………………..…Tel No: …………………….………Connected to A++: Yes/No
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Section 10: Declaration

I have been provided with copy of the publication entitled Guidelines for the Operation of the
Compliant Traders Scheme and copies of Customs Public Notices covering Agent/Importer
Roles and Responsibilities and Record Keeping Requirements -- Importers, Exporters and
Agents. I have read and comprehend these documents and am aware of the responsibilities of
a company under the Scheme.
I am further aware that:
        · Customs staff will perform a check of the company‟s proposed record-keeping
          arrangements and thereafter make a recommendation to the Commissioner for Customs
          and Excise in relation this application; and
        · the Commissioner for Customs and Excise has the sole power to reject or approve this
          application.

I hereby apply for membership of the Compliant Traders Scheme and declare that the particulars
and statements provided above are true and correct.

Applicant Name ………………………………………… Capacity2……………………………………

Signed………………………………………………………Date……………………………..…………


                                                                                                               Completed Applications should be forwarded to:

                                                                                                               Commissioner for Customs Excise
                                                                                                               Tanzania Revenue Authority
                                                                                                               PO Box 9053
                                                                                                               Dar es Salaam TANZANIA

                                                                                                               For Attention: Manager Compliant Traders Scheme



1
    Agent must have remote connection to ASYCUDA ++
2
    Applicant should be the owner, CEO or a Director of the Applicant Company
C 5.8.    COMPLIANT TRADERS SCHEME AGREEMENT FORM
                     Tanzania Revenue Authority
                   Customs and Excise Department

         COMPLIANT TRADERS SCHEME AGREEMENT

This is an agreement made for the purposes of the Compliant
Traders Scheme (hereinafter referred to as the Scheme) between the
Commissioner for Customs and Excise for Tanzania (hereinafter
referred to as the Commissioner) and the entity named hereunder:


I……………………………………………………………………………………
……......
(Full name of the entity)


Of……………………………………………………………………………………
……..
(Entity Address – Premises at which business records are kept)


Herein represented by:


………………………………………….
(Full Name)                                     (Capacity)


Have read and understand the information contained in the Customs
Publications/Public Notices entitled:
- Guidelines for the Operation of the Compliant Traders Scheme;
- Agent and Importer Roles and Responsibilities; and
- Record Keeping Requirements -- Importers, Exporters and Agents;
and agree to abide by the conditions and requirements detailed therein.




                                     Page 170
Whereas the entity described herein has applied to the Commissioner for
Customs and Excise for membership of the Compliant Traders Scheme
and that application has been approved, the Commissioner hereby
grants the entity (hereinafter referred to as the member) membership of
the Scheme subject to the member‟s ongoing compliance with:
h)   all Customs, Excise and Taxation laws;
i)   all requirements and procedures related to the import and export of
     goods;
j)   the obligations detailed in this agreement; and
k)   any arrangements, requirements or procedures determined by the
     Commissioner to apply to the operation of the Scheme.
The member further agrees that it will:
l)   Keep on the business premises all documents, records and books
     related to its import and/or export transactions and maintain them in
     accordance with Customs record keeping requirements;
m)   Provide ready access to such documents, records and books by
     Customs for monitoring and/or auditing purposes.
n)   Notify the Commissioner of any instances where the member, or any
     employee or Customs Agent acting on the member‟s behalf:
     (v)   contravenes or fails to comply with a provision of a Customs or
           Taxation Law;
     (vi) fails to comply with any obligation under this agreement;
     (vii) is convicted of any offence under the law; or
     (viii) is convicted of any offence involving dishonesty.
o)   Notify the Commissioner of any instances where an error or omission
     related to an IDF, TANSAD or other required supporting document is
     discovered.
p)   Maintain a register of all such errors/omission and record details as
     to:
     (iv) how the relevant errors/omissions occurred;
     (v)   what actions were taken to correct the errors/omissions; and
     (vi) what actions were taken to prevent future occurrences of such
          errors/omissions.
q)   Answer any questions raised by the Commissioner or an officer
     relating to the member‟s business, payment arrangements or
     import/export transactions; and




                                      Page 171
r)   Obtain the prior permission of the Commissioner to any proposed
     changes in:
     (iv) its record keeping, payment or accounting arrangements;
     (v)   the Customs Agents it engages for to conduct business with
           Customs; and
     (vi) the way it transacts business with Customs.


The member acknowledges that the Commissioner may at any time
cancel or suspend membership of the Scheme should it fail to comply with
any legal or procedural requirement related to the import or export of
goods or honour any Scheme membership obligations detailed in this
agreement.


Agreed and signed at ……………………. on this ……...day
of...………………200



…………………………………………..                      ……………………………………..
Member                                      Witness


Agreed and signed at ……………………. on this ……...day
of...………………200



………………………………………….                           ……………………………………
Commissioner for Customs and Excise             Witness
Tanzania




                                     Page 172
PART D CLIENT RESPONSIBILITIES
D 1.           IMPORTER/AGENT ROLES AND
               RESPONSIBILITIES
With this in mind and with the object of promoting general; accountability
within the importing community, Customs requirements in respect of agent
appointments and agent/importer roles and responsibilities are to be
formalized and reinforced. Details of the new requirements are provided
below.

D 1.1.           AGENT APPOINTMENT REQUIREMENTS
Section 146 of the East African Customs Management Act, 2004 requires
that in relation to Customs matters, an agent must be authorized in writing
by the owner of the goods to act on his behalf. In future, this requirement
will be enforced by Customs.
Authorizations will need to be signed by the owner and contain the
following details:
   (a) Importer name and TIN number
   (b) Agent Name and TIN number
   (c) The period of the authorization
   (d) The extent of the work that the agent is authorized to perform (e.g.
       road consignments, consignments from UAE only, etc)

D 1.2.           THE IMPORTER ROLE AND RESPONSIBILITIES
The role of the importers is to provide required consignment information,
documents and import details to the agent in a timely manner (ideally
before the goods arrive) in order that the agent can fulfill its role.
Importers will be held responsible for the validity/authenticity of the
information, documents and import details provided to the agent, for
ensuring that the information, documents and import details are not false,
misleading or fraudulent and that the goods contained in a consignment
are not undervalued, undeclared or misdescribed.

D 1.3.           THE AGENT ROLE AND RESPONSIBILITIES
The role of the agent is to perform and coordinate all activities associated
with IDF and entry lodgment and the clearance and the removal of the
goods after clearance. The key tasks that an agent will perform includes:
         Pre Lodgment
         (a)     Classify the goods from the information, documents and
                 import details provided by the importer
         (b)     complete and lodge the IDF lodge the IDF and invoice,
                 donation certificate, purchase order, etc


                                         Page 173
         (c)   Lodge the Transport documents - Bill of Lading and Packing
               List (if necessary)
         (d)   Lodge documents to support a claim for exemption
         (e)   Lodge permits/certificates (if required)
         (f)   Lodge country of origin certificates (if required)
         (g)   Accept or seek a review of the Tiscan valuation and
               classification
         (h)   Lodge the “Application for a CVR”
         (i)   Collect the CVR and Asycuda Import data Input Form
               (AIDIF)
         (j)   Any other activities as requested by Customs
         ASYCUDA++ Input and Duty/Tax Payments
         (a)   Completion of AIDIF Form (if lodging at DTI Bureau)
         (b)   Input declaration into DTI and collect/print Tansad
         (c)   Pay Duty and Taxes
         Release and Clearance
         (a)   Lodge Tansad declaration and all required documents at
               Customs Client Service Centre (refer b, c, d, e, f, above)
         (b)   Respond to Customs Query Notification Forms (if required)
         (c)   Arrange inspections (either scanning or physical
               examination) for consignments selected for inspection.
         (d)   Pay landing contractor charges
         (e)   Remove consignment from landing contractor
Agents will be held responsible for:
    ensuring that the tariff classification and other details provided to
     Customs/Tiscan are correct
    ensuring that declarations and forms provided to Customs and Tiscan
     are complete
    ensuring that all required support documents are supplied: and
    performing those activities in a timely manner

D 1.4.         FUTURE MONITORING ARRANGEMENTS
Under the new arrangements Customs will monitor the compliance and
performance of all importers and licensed agents.
Importers will be held responsible for the information, documents or details
they provide to agents. Where such information is found to be false,
misleading or fraudulent or where importers fail to fully and properly
declare all goods that they import, they may be subject to Customs penalty
or prosecution action and/or their future imports may be subjected to
increased Customs scrutiny.


                                        Page 174
Licensed agents will be held responsible for the quality of their
performance in matters related to Customs processes. Where agent
performance is found to be substandard and/or they exhibit high error
rates, future documents and declarations they lodge with Tiscan and
Customs will be subjected to increased checking. An agent‟s license to
operate may also be cancelled or not renewed in those cases where
performance or error rates are determined to be unsatisfactory.




                                   Page 175
D 2.        RECORD KEEPING REQUIREMENTS
D 2 1.      IMPORTERS, EXPORTERS AND AGENTS
D 2.1.1.       The Legislation
Customs powers in terms of requiring owners (incl. importers, exporters
and their agents) to produce all documents, records and books related to
their transactions, to inspect such books etc and to apply sanctions where
they are not produced are clearly elaborated in Sections 235 and 236 of
the East African Community Customs Management Act, 2004. The
legislation states, amongst other things, that:
   S 235(1) The proper officer may,
         within five years of the date of importation, exportation or
         transfer or manufacture of any goods, require the owner of the
         goods or any person who is in possession of any documents
         relating to the goods:
         (a) to produce all books, records and documents relating in any
             way to the goods; and
         (b) to answer any question in relation to the goods; and
         (c) to make a declaration with respect to the weight, measure,
             strength, value, cost, selling price, origin, destination or
             place of transhipment of the goods, as the proper officer
             may deem fit.
   S 235(2) Where any owner
         fails to comply with any requirement made by the proper officer
         under this section, the proper officer may refuse entry or
         delivery, or prevent exportation or transfer, of the goods…..
   S 235(3) Where any requirement
         made by the proper officer under this section relates to goods
         which have already been delivered, exported, or transferred and
         the owner fails to comply with the requirement, the proper officer
         may refuse to allow the owner to take delivery, export or transfer
         any other goods.
   S 235(3) A person
         who fails to comply with any requirement made under this section
         commits an offence.
   S 236 The Commissioner shall have the powers to:
         (a) verify the accuracy of the entry of goods or documents
             through examination of books, records, computer stored
             information, business systems and all relevant Customs
             documents, commercial documents and other data related to


                                        Page 176
           the goods;
      (b) question any person involved directly or indirectly in the
          business, or any person in the possession of documents and
          data relevant to the goods or entry;
      (c) inspect the premises of the owner of the goods or any other
          place of the person directly or indirectly involved in the
          operations; and
      (d) examine the goods where it is possible for the goods to be
          produced.
D 2.1.2.      Importer, Exporter and Agent Requirements
All Importers, exporters and agents, in order to be in a position to produce
records as required by Customs, are required to keep records in respect of
their Customs transactions and the consignments and goods covered by
those transactions for a period of five years. Those records are detailed
below.

General Record Keeping Requirements
Records of a general nature are required to be kept and maintained by
importers, exporters and their agents in relation to their transactions
include:
· all Customs documents -- Agent Authorisations, Import Declaration
  Forms (IDFs), Classification and Valuation Reports (CVRs), Asycuda
  Import Data Input Forms (AIDIFs), Tanzania Single Administrative
  Documents (TANSADs), Customs Release Orders and Customs Re-
  assessment Notices; and
· all correspondence and instructions between importers, exporters and
  their agents and
· all correspondence and instructions between importers, exporters and
  their agents and financial institutions, overseas suppliers and
  purchasers, transporters, freight forwarders and cargo consolidators
  that have an involvement in the transactions.
Agents, in addition to the General Requirements detailed above, are also
required to keep all:
· documents provided to them by importers and exporters for purposes
  related to the release or underbond transfer of their
  consignments/goods;
· records related to their actions in respect of compiling and lodging IDFs
  and/or TANSADs and obtaining the release or underbond transfer of
  consignments/goods;
· records of amounts paid to them by importers/exporters for the purpose
  of making payments on their behalf; and
· books related to transactions wherein all work performed on behalf of
  clients is separately account for.



                                      Page 177
Specific Importer Requirements
Importers, in addition to the General Requirements detailed above, are
required to keep relevant documents, records or books (i.e. accounting
systems/ledgers) of a specific nature in respect of any:
(a)   information declared on the forms entitled “Import Declaration Form
      (IDF) and Tanzania Single Administrative Document (TANSAD) ”;
(b)   consignments (and goods contained within them) that they import;
(c)   credits and/or adjustments that impact upon the price paid/declared
      for the goods
(d)   duties/tax and fee payments that are made;
(e)   exemptions of duties and/or taxes that are applied for/received;
(f)   refunds, duty/tax concessions and/or re-determinations of
      duties/taxes that are applied for/received;
(g)   permits or approvals that are required under the laws of Tanzania
      for the importations of restricted goods;
Such documents, records and books will include, but are not restricted to:
Documents
     bills of lading/air waybills/consignment notes
     commercial invoices (i.e. final Invoice)
     evidence of payments made (i.e. letters of credit, receipts or
      telegraphic transfers)
     purchase orders and/or contracts of sale (where they exist)
     origin certificates (preference goods only)
     exemption approvals (where applicable)
     import/export permits or authorisations (restricted goods only)
     analysis/inspection certificates (where applicable)
     illustrative/descriptive matter (where requested)
     insurance contracts (where they exist)
Records
     Stock Records (Receipts, stocktakes, sales/disposal)
     Location records (exemption goods only)
     Financial records (sales and purchases)
     Banking records
Books (meaning accounting systems and ledgers)
     Stock (including exempted goods) accounting systems/ledgers
     Financial accounting systems/ledgers



Specific Importer Requirements Related to Exemptions
Importers utilising duty/tax exemptions, in addition to the General
requirements and Specific Importer Requirements detailed above, are
required, to keep documents, records and books of a specific nature that


                                       Page 178
confirm their exemption entitlement and substantiate that the goods have
been used, or are being used, by them in accordance with the exemption
conditions.
In instances where goods:
      (a)   have been sold or transferred by the exemption holder to an
            entity that holds or is entitled to an equivalent exemption;
      (b)   have been exported;
      (c)   have been sold, otherwise disposed of, or diverted to a person
            or use other than as provided for by the exemption conditions;
            or
      (d)   are otherwise unaccounted for,
the exemption holder exporting, selling or transferring the goods is
required to also keep documents (including authorizations), records and
books related to the exports, sales or transfers, or alternatively, records
that confirm that the full applicable duties and taxes have been paid.

Specific Exporter Requirements
Exporters, in addition to the General Requirements detailed above, are
required to keep books, records or documents of a specific nature that
relate to any:
(a)   information declared on the form entitled “Tanzania Single
      Administrative Document (TANSAD) ”;
(b)   consignments (and goods contained within them) that are exported;
(c)   credits and/or adjustments that impact upon the price
      received/declared for the exported goods
(d)   duties/tax and fee payments that are made;
(e)   refunds, drawbacks or VAT credits and/or duty/tax adjustments that
      are applied for/received;
(f)   permits or approvals required under the laws of Tanzania for the
      export of the goods;
Such documents, records and books include, but are not restricted to:
Documents
     bills of lading/air waybills/consignment notes
     sales orders and/or sales contracts (where they exist)
     commercial invoices (i.e. final Invoice)
     evidence of payments received (i.e. receipts or telegraphic transfers)
     export permits or authorisations (restricted goods only)
     analysis/inspection certificates (where applicable)
     illustrative/descriptive matter related to the goods
     VAT Returns
Records
     Export records


                                       Page 179
    Financial records (sales)
    Banking records
    VAT records
Books (meaning accounting systems and ledgers)
    Export accounting systems/ledgers
    Financial accounting systems/ledgers
D 2.1.3.     Manner and Form of Documents, Records and
             Books
The documents, records and books (i.e. accounting systems or ledgers)
referred to in this document are required to be kept in such a manner as to
enable an officer to monitor record keeping arrangements, perform
detailed audits of the records and to obtain or verify the information on
which a determination of the amount of the duties and taxes paid, payable,
deferred, refunded or relieved was or will be made.
Documents, records and books may be kept in hardcopy, machine
sensible media or electronic form provided the electronic file or media can
be related back to the source documents and is supported by a system
capable of producing accessible and readable copy. They may be copied
by means of any photographic, micro-photographic, image processing or
electronic process that is acceptable to Customs and kept electronically or
on machine-sensible data media.
D 2.1.4.     Record Keeping Penalties and Sanctions
A range of penalties and sanctions exist where an importer, exporter or
agent has failed to keep records in accordance with these requirements
and is consequently unable to produce such records to Customs (i.e. the
proper officer). They include:
    any preferential tariff treatment and/or duty/tax exemptions or
     reductions, as the case may be, may be denied or withdrawn in
     respect of the goods that are the subject of those records;
    A person who fails to produce books, records or documents as
     required by Customs may be fined an amount not exceeding five
     thousand dollars in respect of each instance where such records etc
     are not produced;
    Customs may refuse to allow an importer, exporter or agent to take
     delivery of, export, transfer or handle further goods until the books,
     records or documents are produced and/or appropriate record
     keeping arrangements put in place; and
    Customs may determine that an agent‟s license warrants suspension
     or cancellation on the basis of its poor record keeping performance.
The TRA is committed to improving overall compliance within the importing
community.




                                      Page 180
D 2 2.   BONDED PREMISES

           (under development)




                             Page 181
PART E CUSTOMS AUDIT ARRANGEMENTS
E 1.     POST CLEARANCE AUDIT
E 1.1.     IMPORTED GOODS

           (under development)
E 1.2.     EXPORTS

           (under development)
E 1.3.     TRANSIT GOODS

           (under development)
E 1.4.     EXEMPTIONS

           (under development)
E 1.5.     PETROLEUM PRODUCTS

           (under development)




                             Page 182
E 2.     APPROVED PREMISES/ACTIVITIES AUDITS
E 2.1.      CARGO DEPOTS

            (under development)
E 2.1.      WAREHOUSING

            (under development)
E 2.2.      INWARD/OUTWARD PROCESSING

            (under development)
E 2.3.      MANUFACTURING IN BOND (MIB)

            (under development)
E 2.4.      EXPORT PROCESSING ZONES (EPZS)

            (under development)
E 2.5.      DRAWBACK

            (under development)
E 2.6.      COMPLIANT TRADERS

            (under development)




                              Page 183
PART F SANCTIONS AND PENALTIES


       (under development)




                         Page 184
WEBSITE AND EMAIL CONTACT ADDRESSES:

       TRA website: www.tra.go.tz
       Tiscan website: www.tiscan.co.tz
       Tiscan e-mail address: IDF@cotecna.co.tz




                              Page 185

				
DOCUMENT INFO
Description: Certificate of Deposit Rates at Peoples Bank Il. document sample