The Tanzania Revenue Authority (the “TRA”) has issued a public notice in respect of the commencement of the use of Electronic Tax Stamps (“ETS”). The notice informs the public that the effective date for the use of ETS shall be 15 January 2019 for: cigarettes; wines; spirits; and beer products and that the manufacturers of these goods/products have been inspected and the ETS equipment installed at their respective places of manufacture in Dar es salaam, Arusha, Kilimanjaro, Mwanza, Shinyanga and Mbeya. It should be noted that installation of ETS equipment for other areas of Tanzania is continuing at the relevant places of manufacture of such products. The notice stipulates that other goods/products such as: juices; mineral water; music; and film products will require to have ETS on the goods/products and the requirement to install ETS equipment at the place of manufacture shall be notified at a later date.

During the transition period which is up to 30 March 2019, manufacturers and importers of excisable goods/products with non-electronic tax stamps in stock prior to the commencement date, are required to declare to the TRA  all quantities of non-electronic tax stamps and all goods/products affixed with such non-electronic stamps for ease of accountability and monitoring. We have had a discussion with the TRA and although the notice states that there is a prescribed form, we have been made to understand that there is no such form for this requirement but that instead a letter should be written to the TRA with this information.

The notice further stipulates that no new orders for non-electronic stamps will be entertained. Therefore, all manufacturers, producers and importers of excisable goods/products that require ETS must submit full details of their brands and forecast of requirements of ETS for use up to 30 June 2019.

Should further information be required then visit the nearest TRA office or contact them through their centre numbers +255 (0)800 750075 or +255 (0)800 780078 or email them on

If you have any questions regarding this legal update, please contact Amish Shah by email on