Glossary
Key terms used in ERP Tanzania and the East African freight and logistics industry.
A
Assessment — The stage in the customs process where Tanzania Revenue Authority (TRA) reviews a declaration and calculates the duties and taxes owed.
B
Bill of Lading (B/L) — A legal document issued by a shipping company acknowledging receipt of cargo for shipment. It serves as a contract of carriage and a document of title. Required for all sea freight customs clearances.
Border Agent — A company or individual licensed to facilitate customs clearance at land border crossings (e.g. Tunduma, Namanga).
C
Clearing Agent — A licensed professional or company that manages the customs clearance process on behalf of an importer or exporter. They prepare and lodge customs declarations, liaise with TRA, and coordinate container release.
COMESA — Common Market for Eastern and Southern Africa. A regional trade bloc whose members include Kenya, Uganda, Rwanda, Burundi, DRC, Malawi, Zambia, and Zimbabwe. Tanzania itself left COMESA in 2000 and trades under the EAC and SADC instead, but a COMESA Certificate of Origin still matters for transit cargo bound for a member state, where it can qualify the goods for reduced or zero import duty.
COMESA Yellow Card — A regional motor vehicle insurance scheme that provides third-party cover for vehicles travelling between participating countries. Needed by trucks crossing into Yellow Card countries on the regional corridors.
Container — A standardised metal box used to transport goods by sea, rail, or road. Standard sizes are 20-foot (TEU) and 40-foot (FEU).
CRF — Customs Release Form. Issued by TRA after duties are paid, authorising the port to release containers.
D
Declaration — See TANSAD.
Demurrage — Charges levied by a shipping line or port for containers not collected within the free storage period (typically 7–14 days after vessel arrival). High demurrage costs are a major risk in customs clearing.
Destination Inspection — A TRA process where cargo is physically inspected at the port of arrival before release.
Detention — Charges from the shipping line when an empty container isn't returned within the free period after it leaves the port. eSecured ERP's Container Tracking calculates demurrage and detention days and charges for each container.
E
EAC — East African Community: Tanzania, Kenya, Uganda, Rwanda, Burundi, South Sudan, DRC, and Somalia. Goods originating within the EAC can enter Tanzania duty-free with an EAC Certificate of Origin.
EFD / VFD — Electronic Fiscal Device / Virtual Fiscal Device. TRA's system for issuing fiscal receipts. A VFD is software-based rather than a physical till printer; eSecured ERP can fiscalize invoices and POS sales through one (see Invoicing → TRA VFD/EFD).
Exchange Rate — The rate used to convert the invoice currency to TZS for duty calculation purposes. The TRA publishes official exchange rates periodically.
F
FCL — Full Container Load. A shipment where one consignee has filled an entire container.
FOB — Free On Board. A trade term indicating the point at which the seller's responsibility for goods ends and the buyer's begins (typically at the port of loading). Affects customs value calculation.
Freight Forwarder — A company that arranges the transportation of goods on behalf of shippers. May also provide clearing agent services.
I
ICD — Inland Container Depot. A dry port away from the quayside where containers are moved to clear congestion and wait for customs clearance or collection. Container Tracking records an ICD transfer as one of a container's milestones.
Import Declaration — A formal notification to customs of goods being imported, detailing the nature, quantity, and value of the goods.
Invoice Value — The value stated on the commercial invoice for the imported goods. Used as the basis for customs duty calculation (CIF value — Cost + Insurance + Freight).
L
LATRA — Land Transport Regulatory Authority. The Tanzanian government body that regulates road transport operators and issues operating licences for commercial trucks. It took over road transport regulation from SUMATRA in 2019.
M
Manifest — A document prepared by the shipping company listing all cargo on a vessel. Each consignment has a manifest number used to identify it at the port.
P
Posho — A cash allowance paid to a driver for food and incidentals on a trip. Recorded in eSecured ERP as a driver allowance on the job.
Port — Tanzania's main ports of entry for sea freight: Dar es Salaam (the main container port), Tanga, Zanzibar, and Mtwara. Land border posts include Tunduma (Zambia border) and Namanga (Kenya border).
R
Release Order — A document issued by TRA (after duty payment) and the shipping line (after freight charges are cleared) authorising the physical release of containers from the terminal.
S
SUMATRA — Surface and Marine Transport Regulatory Authority. Tanzania's former road and marine transport regulator, replaced in 2019 by LATRA (road) and TASAC (marine). Older vehicle records may still carry a SUMATRA permit.
SWIFT — Society for Worldwide Interbank Financial Telecommunication. In logistics context, used to identify bank accounts for international invoice payments.
T
TANCIS — Tanzania Customs Integrated System. TRA's online customs system where declarations are lodged, assessed and paid.
TANSAD — Tanzania Single Administrative Document. The official customs entry form used to declare all commercial imports and exports in Tanzania. It is the primary document lodged with TRA during the clearing process. TANSAD contains goods description, tariff classification, value, duties payable, and importer/exporter details.
TIN — Tax Identification Number. Required on all Tanzanian commercial invoices and customs declarations.
TRA — Tanzania Revenue Authority. The government body responsible for customs administration, VAT collection, and tax enforcement in Tanzania. All import declarations are lodged with TRA.
TEU — Twenty-foot Equivalent Unit. The standard unit of measurement for container capacity (one 20-foot container = 1 TEU).
V
VAT — Value Added Tax. Standard rate in Tanzania is 18%. Applied to most goods and services. International freight (export haulage) is generally zero-rated. A reduced 16% rate applies to some sales to consumers paid electronically (TRA category E, from the Finance Act 2025).
W
Waybill — A document issued by the carrier describing goods being transported by road. Used for cross-border movements on the East African corridor.
WHT — Withholding Tax. Tax a payer deducts from an invoice before paying the supplier and pays to TRA on the supplier's behalf. The supplier then holds a WHT certificate as credit against their own tax.
Z
Z-Report — The end-of-day summary a fiscal device produces, totalling the receipts issued since the last one. eSecured ERP shows Z-Reports for TRA fiscalization and prints a till Z-report when a POS register is closed.