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The Tanzania Revenue Authority (TRA) has announced a three-month amnesty on penalties for motor vehicle owners who have breached customs laws, giving them an opportunity to regularise their vehicles before facing enforcement action.
The amnesty, which runs until December 31, 2026, targets owners and users of vehicles whose customs status does not comply with the law.
Under the arrangement, eligible vehicle owners can voluntarily report their violations to the nearest TRA office, regularise their customs records and pay the applicable duties and taxes without being subjected to the penalties covered by the amnesty.
The move could provide relief to motorists who have been carrying vehicles with unresolved customs issues, while also giving the government an opportunity to bring such vehicles into compliance and recover unpaid revenue.
TRA Commissioner General Yusuph Juma Mwenda said the measure was intended to promote voluntary disclosure, regularisation and compliance with customs laws and procedures.
According to the public notice issued on October 2, the amnesty covers seven categories of customs offences involving motor vehicles.
They include misuse of the Temporary Importation Regime; misdeclaration of the year of manufacture or model of a vehicle with the intention of reducing applicable duties and taxes; and alteration, tampering with or interference with a vehicle's chassis or vehicle identification number (VIN).
The arrangement also covers improper application of the Southern African Development Community (SADC) Rules of Origin, misuse or abuse of tax exemptions, transit diversion and fraudulent declaration of exit from the country.
The seventh category involves misclassification and unauthorised alteration of the description, structure or use of goods.
TRA said vehicle owners falling under any of these categories should approach the authority voluntarily, declare the relevant customs irregularities and pay all applicable duties and taxes in line with the terms and conditions of the amnesty.
For motorists, the announcement provides a window to resolve customs problems before the authority begins tougher enforcement after the deadline.
TRA warned that vehicles found to have contravened customs laws and procedures after the amnesty period could face enforcement measures in accordance with the law.
“The amnesty shall remain in force up to 31 December 2026,” the authority said.
The authority did not indicate that the amnesty exempts vehicle owners from paying the underlying duties and taxes.
Instead, those seeking relief are required to regularise their vehicles and settle applicable government charges, with the benefit applying to eligible penalties.
The initiative therefore puts the onus on affected motorists to come forward before the deadline rather than wait for enforcement authorities to identify irregularities.
TRA has urged members of the public to take advantage of the opportunity to ensure their vehicles comply fully with customs requirements.
For vehicle owners, the key deadline is December 31, 2026. After that date, TRA says it will resume appropriate enforcement against vehicles found in breach of customs laws and procedures.