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The Tanzania Revenue Authority (TRA) is set to scrutinise tax declarations by clearing and forwarding agents following the introduction of new minimum tax requirements, in a move aimed at protecting government revenue and strengthening compliance in the logistics sector.
In a public notice issued on October 12, 2026, the authority said it would assess tax returns submitted by clearing and forwarding agents to establish whether they comply with the minimum tax provisions introduced under the Service Tax and Taxation of Certain Sectors Act No. 83 of 2026, which took effect on March 20, 2026.
The review targets agents providing services covered by the legislation, including shipping and port operations, cargo handling, inland freight transport, customs clearing and forwarding, and container consolidation.
Other services covered include marine cargo insurance, maritime cargo security and related port services.
The authority said the assessment would focus on ensuring that the minimum taxes prescribed by law are taken into account in the tax declarations of affected agents. However, services falling within exemptions expressly provided for under the law will not be subject to the minimum tax requirements.
The move places tax compliance in the logistics industry under closer scrutiny, with potential implications for businesses involved in importing, exporting and transporting goods through Tanzania's ports and inland cargo networks.
Clearing and forwarding agents play a key role in facilitating trade by handling customs documentation, cargo clearance and other procedures required to move goods across borders. Their tax obligations therefore form part of the wider operating environment for importers, exporters and transport businesses.
For businesses using these services, the implementation of the provisions highlights the importance of understanding the applicable tax rules and ensuring that charges and declarations are consistent with the law.
TRA said the measure was intended to raise public awareness, safeguard government revenue and prevent unnecessary disputes arising from incorrect tax treatment.
The authority did not specify in the notice the number of agents to be assessed, the expected revenue from the exercise or whether the review would lead to additional tax liabilities for particular businesses.
Affected agents will need to establish whether their services fall within the scope of the law and whether any statutory exemptions apply before submitting their tax declarations.