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 of 21 member states including Tanzania, Kenya, Uganda, Zambia, and Zimbabwe. Goods originating from COMESA member states may qualify for reduced or zero import duties with a valid COMESA Certificate of Origin.
COMESA Yellow Card — A regional motor vehicle insurance scheme that provides third-party cover for vehicles travelling between COMESA member states. Required for all cross-border truck movements.
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.
E
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
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. Issues operating permits for commercial trucks.
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
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. Regulates road transport vehicles and issues road service licences in Tanzania.
SWIFT — Society for Worldwide Interbank Financial Telecommunication. In logistics context, used to identify bank accounts for international invoice payments.
T
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.
W
Waybill — A document issued by the carrier describing goods being transported by road. Used for cross-border movements on the East African corridor.