Tanzania [Licensed dealer or mineral right holder (non-resident special permit as a variant)] → Kazakhstan → Russian Federation → United Arab Emirates · Reconcile assays and pay the balance

حيث تبدأ البضاعة

Doré bar - unstamped → Doré bar - stamped/exporter-sealed

• Inspection fee (clearance and inspection fee)

  1% All minerals; not salt producers and refineries (s.115(5)); not a person selling gold to the BoT (s.90A(5) as amended by Finance Act 2024 s.61); the Commission rates page also excludes gold sold to refinery centres

  نص القانونالمبلغ غير مؤكد

  • Mining Act Cap. 123 R.E. 2023 (s.90A R.E. 2019), s.115(3)-(5)

• Mineral royalty on gold

  6% Gold produced, sold or exported, except the reduced rates in tz.tax-royalty-refinery and tz.tax-royalty-bot

  نص القانونالمبلغ غير مؤكد

  • Mining Act Cap. 123 R.E. 2023 (s.87(1)(c) R.E. 2019; rate raised from 4% to 6% by Act No. 7 of 2017 s.23), s.111(1)(c), (2); s.112(1)

• Reduced royalty on gold sold to the Bank of Tanzania

  4% Gold sold to the BoT

  نص القانونالمبلغ غير مؤكد

  • Finance Act 2024 s.59 adding Mining Act s.87(1)(e) ("in the case of gold sold to the Bank of Tanzania, of four per centum"), s.87(1)(e) (R.E. 2019 numbering)

• One third of royalty payable in refined gold to the National Gold and Gemstone Reserve

  One third of the royalty due

  نص القانون

  • Mining Act s.88(2) (Act No. 7 of 2017 s.24) and s.87(2) (Finance Act 2024 s.59), s.112(2) R.E. 2023; s.87(2) R.E. 2019 numbering

• Reduced royalty on gold sold at refinery centres

  4% Gold sold at refinery centres

  نص القانونالمبلغ غير مؤكد

  • Finance Act 2022 s.87 adding Mining Act s.87(1)(d) (s.111(1)(d) R.E. 2023), s.111(1)(d)

• Withholding tax on payments for precious metals to PML holders and artisanal miners

  Not in the texts held (Clyde & Co reports 2% final; Rive & Co 5%) Precious metals, gemstones and other precious stones supplied by a PML holder or artisanal miner

  نص القانونالمبلغ غير مؤكد

  • Income Tax Act Cap. 332 R.E. 2023, s.106(1)(e); final withholding para (g); First Schedule para 4(c)

• Export permit application fee

  USD 100 or TZS 230,000 per application (salt USD 10 / TZS 20,000)

  نص القانونالمبلغ غير مؤكد

  • Trading Regulations 2018, First Schedule item (i) as substituted by GN 45 of 2018 and GN 289 of 2019, First Schedule item (i)(a)

• HIV Response Levy on minerals

  0.1% All minerals

  نص القانونالمبلغ غير مؤكد

  • Finance Act 2025 s.78 inserting Mining Act s.113A

• Dealers in precious stones and metals are reporting persons under the AMLA (s.3): customer due diligence, records kept at least 10 years (s.17), suspicious transaction reports to the FIU within 24 hours (s.18). Tanzania was on the FATF grey list from October 2022 and was removed with effect from 13 …

  نص القانون

  • Anti-Money Laundering Act Cap. 423 R.E. 2023, s.3; ss.17-18

• Persons entering or leaving Tanzania with cash above USD 10,000 or equivalent must declare it (FX Regulations 2022 reg 4; AMLA s.25 and the cross-border declaration regulations).

  USD 10,000

  نص القانونالمبلغ غير مؤكد

  • Foreign Exchange Regulations 2022; Anti-Money Laundering Act, reg 4; s.25

• A licensed dealer may keep minerals only at its licensed place of business, at a bank or in a safe deposit; offence: fine up to TZS 20 million or 1 year (reg 11).

  نص القانون

  • Trading Regulations 2018, reg 11

• Export only by a mineral right holder or licensed dealer that has paid royalty (or payment in lieu) and the inspection fee, or given security, holding a Commission export permit; goods examined, weighed and sealed by the Resident Mines Officer.

  نص القانون

  • Mining Act s.19(3) (R.E. 2023); Trading Regulations 2018, regs 3, 5

• Transactions at Mineral and Gem Houses clear only after deposit, payment of taxes and fulfilment of export conditions; a single buyer may take no more than 75% of minerals offered at an auction.

  نص القانون

  • Mineral and Gem Houses Regulations 2019, regs 20(3), 31

• Anyone who buys or disposes of minerals must do so at a Mineral and Gem House (mineral market) or Commission buying station; mining licence and special mining licence holders may sell at any market of choice. Trading outside: fine of three times the value of the mineral, confiscation and licence rev…

  نص القانون

  • Mining Act s.27C (R.E. 2019; s.32 R.E. 2023); Mineral and Gem Houses Regulations 2019, s.27C(2)-(4); reg 6(1)-(6)

• Only a mineral right holder, licensed dealer, licensed broker or Minerals Import Permit holder (or their employee, agent or contractor) may possess or dispose of minerals; only a mineral right holder or licensed dealer that has paid royalty and the inspection fee may export. Offence: individual fine…

  نص القانون

  • Mining Act Cap. 123 R.E. 2023 (s.18 R.E. 2019), s.19(1), (3), (4)

• Exporters must receive export proceeds in foreign currency through their account at a bank or financial institution in Tanzania within the agreed payment period, not more than 90 days; documents to the bank within 7 days after customs clearance; delays reported on Form A (FX Regulations 2022 reg 7);…

  90 days

  نص القانونالمبلغ غير مؤكد

  • Foreign Exchange Regulations 2022; Mining Act R.E. 2019, regs 7-8; s.106(2)(b)

• Reporting persons and anyone holding others' funds or assets must screen customers against the UN Security Council and domestic lists, screen the whole customer base within 24 hours of a designation, freeze without delay, and report positive matches to the Minister, the FIU and the Police (POTA Regu…

  إرشاد رسمي

  • FIU Targeted Financial Sanctions Guide (Nov 2023); Prevention of Terrorism (General) Regulations 2022 (GN 379 of 2022), guide paras 2.2-2.4; reg 4(5)

• Raw minerals may be kept in the Government Minerals Warehouse at the BoT under a transport permit (Form 1/2) sealed with the Resident Mines Officer and TRA; storage 1 month plus up to 2 months extension, monthly fees TZS 200,000-1,000,000; after the extension the BoT may buy (paying in TZS); offence…

  نص القانون

  • Mining (Government Minerals Warehouse) Regulations 2021 (GN 58 of 2022), regs 23, 31

• The Government, through the BoT, has the exclusive right to buy the set-aside gold, delivered to a designated refinery; where the BoT gives written notice (at least one month ahead) that it will stop buying, the set-aside gold is sold to domestic gold refineries. Only the set-aside share is covered;…

  إرشاد رسمي

  • Commission guideline on gold purchase (Aug 2024); Mining Act s.72A as inserted by Finance Act 2024 s.58

• No person may transport minerals within Tanzania without the Mining Commission's written authorisation (Gem Houses Regs reg 13); a refinery, elution or VAT leaching plant may not refine any minerals or concentrates without the Commission's written authorisation (reg 14). The Commission checks licenc…

  نص القانون

  • Mineral and Gem Houses Regulations 2019; Commission smuggling guideline, regs 13-14

• Except with the Governor's permission, no person other than one authorised under the Foreign Exchange Act may buy, borrow, sell, lend, hold or otherwise deal in gold (FX Regulations 2022 reg 5). The Foreign Exchange Act 1992 s.10(1)(b) bars the export of any gold without the Governor's permission, "…

  نص القانون

  • Foreign Exchange Regulations 2022; Foreign Exchange Act 1992, reg 5; s.2, s.10(1)(b)

• Gold is a designated mineral under the ICGLR Regional Certification Mechanism: mine sites are classified red, yellow or green (reg 5), chain-of-custody and due-diligence duties apply (regs 8-9), no designated mineral may be exported without an export permit and the ICGLR certificate (reg 13(1)), imp…

  نص القانون

  • Mining (Designated Minerals Certification) Regulations 2019, regs 2, 5, 8, 9, 13, 16, 19, 22

• No licence or permit may be issued under any law for exporting raw minerals and mineral concentrates (s.100C(3) R.E. 2019); raw minerals leave the mine only under Government supervision. Gold dore and refined gold may be exported after laboratory analysis of the other minerals they contain and calcu…

  نص القانون

  • Mining Act as amended by Act No. 7 of 2017; Mining (Value Addition) Regulations 2020, s.100C (R.E. 2019); GN 687 of 2020 Schedule (gold)

• Mineral right holders and licensed dealers must set aside gold for processing, smelting, refining and trading in Tanzania at the percentage the Minister fixes by regulations, not less than 20% of the gold (Finance Act 2024 s.57 replacing s.59, now s.69). Holders of agreements with the Government tha…

  Not less than 20% of the gold

  نص القانونالمبلغ غير مؤكد

  • Mining Act s.69 (R.E. 2023) as replaced by Finance Act 2024 s.57 and amended by Finance Act 2025 s.77, s.69

في الطريق

• VAT zero rate on export of goods

  0% Exported gold and raw materials

  مصدر ثانويقيد المراجعةالمبلغ غير مؤكد

  • Tax Code 214-VIII (18.07.2025)

• VAT zero rate on sale of refined gold to the NBK

  0% Refined gold from own or purchased raw material sold to the NBK to replenish its precious-metal assets

  نص القانونقيد المراجعةالمبلغ غير مؤكد

  • Tax Code 214-VIII (18.07.2025), art. 472

• VAT, standard rate

  16% (from 1 Jan 2026) Domestic sales of gold not otherwise zero-rated or exempt

  مصدر ثانويقيد المراجعةالمبلغ غير مؤكد

  • Tax Code 214-VIII (18.07.2025)

• Cross-border carriage of cash and goods by individuals follows the EAEU Customs Code (written declaration above USD 10,000 cash equivalent).

  USD 10,000 (cash)

  غير مؤكَّدالمبلغ غير مؤكد

• On import from or export to non-EAEU countries, if documents on precious-metal content do not match the contract, samples are control-tested by the NBK.

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones', art. 7(1); art. 5(3)

• Resident exporters must repatriate proceeds under export currency contracts within the contract term; contracts meeting NBK criteria receive registration numbers. No mandatory sale of FX proceeds found in the law.

  نص القانونقيد المراجعة

  • Law 167-VI, arts 9, 13-14

• Dealers in precious metals and stones are subjects of financial monitoring; purchase/sale of precious metals and stones of 50,000,000 KZT or more is reportable; jewellery 5,000,000 KZT; pawnshop operations 3,000,000 KZT. Retail jewellery purchases by individuals up to 500,000 KZT have simplified CDD…

  50,000,000 KZT (precious metals)

  نص القانونقيد المراجعةالمبلغ غير مؤكد

  • Law 191-IV, arts 3, 4, 5

• Export of precious metals and raw materials to non-EAEU countries needs an export licence and a per-shipment act of state control from the authorised body; refined gold also needs proof of NBK refusal.

  نص القانونقيد المراجعة

  • Order of the Minister of Industry and Construction No. 375 of 29.10.2024, paras 10, 17-19

• Mined gold and raw materials (doré, cathode metal, zinc precipitate, scrap, ores and concentrates) must go to Kazakh precious-metal producers for processing/refining. Export of raw materials requires refusals from all listed producers and a conclusion that domestic extraction is not feasible.

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones'; Order of the Minister of Industry and Construction No. 375 of 29.10.2024, art. 8(1)-(2); Order 375 para. 20

• The state has a priority right to buy refined gold for NBK assets. Producers and owners of refined gold after processing must sell refined gold, produced in Kazakhstan or abroad, to the NBK first, within half-yearly limits set from their forecasts; only gold the NBK refuses may go to third parties. …

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones', art. 9

• Individual entrepreneurs and companies must notify the authorised body before starting import/export of refined and other precious metals and raw materials (the NBK is exempt).

  نص القانونقيد المراجعة

  • Law 444-V 'On precious metals and precious stones', art. 7(4)

في الطريق

• VAT on precious metals

  0% on sales of precious metals by mining or producing taxpayers to the State Fund, regional funds, the Bank of Russia and banks (art. 164(1)(6)); 0% on goods exported under the export customs procedure (art. 164(1)(1)); 0% on ores and concentrates sold by miners to listed refiners for refining (art. 164(1)(6³)); exempt: sales of precious metals to the State Fund, CBR and banks by others, bank and CBR sales of bars to banks, sales of refined bars (except silver) by banks, refiners and Goznak to individuals, and bank sales of bars kept in the vault (art. 149(3)(9)); exempt: legal-tender precious-metal coins (art. 149(2)(11))

  نص القانونالمبلغ غير مؤكد

  • Tax Code Part Two, ch. 21, arts. 149(2)(11), 149(3)(9), 164(1)(1), (6), (6³)

• FPP state control of every import from and export to non-EAEU states of goods in tables 1 and 3 of section 2.10 (41-FZ art. 26²; Decree 1137 para 19(b)): the whole batch is presented (for ores and concentrates, HS 2616, the documents only) and controlled within 5 working days; checks of the batch a…

  نص القانون

  • EEC Board Decision 30, Annex 14, Annex 2 (Rules) paras 3, 4, 7, 8, 10; Presidential Decree 1137 paras 19, 19¹, Rules paras 3, 10

• From 1 May 2026 export from Russia of refined gold in bars with a total weight over 100 g by individuals, legal entities and entrepreneurs is prohibited, except (a) to EAEU member states through the international airports Moscow (Vnukovo), Moscow (Domodedovo), Moscow (Sheremetyevo) and Vladivostok (…

  Total weight over 100 g

  نص القانونالمبلغ غير مؤكد

  • Presidential Decree 193 of 25.03.2026; Government Decree 450 of 23.04.2026, para 2, para 4

• Purchase and sale of precious metals (and jewellery and scrap) of RUB 1,000,000 or more is subject to mandatory control and reported to Rosfinmonitoring by the seller within 3 working days; individuals buying jewellery up to RUB 60,000 (RUB 400,000 with a personalised e-payment means) are not identi…

  RUB 1,000,000

  نص القانونالمبلغ غير مؤكد

  • Law 115-FZ, art. 6(1)(4) sixth paragraph; art. 7(1.4-2)

• Only listed refiners, Goznak and credit organisations may sell refined (investment) bars to individuals, and retailers only bars received on commission or agency from them; buy-back dealers and pawnshops may pass bars bought from individuals only to refiners. Deals between individuals in precious me…

  نص القانون

  • Government Decree 604 of 15.05.2024 (Rules paras 3-4, 8); 41-FZ art. 22(6), Rules para 4

• No gold-specific cash-payment limit was found. The RUB 1,000,000 mandatory-control threshold applies whatever the means of payment.

  غير مؤكَّد

• Export to non-EAEU states of goods in tables 1 and 2 of section 2.10 of the EAEU Single List (table 1 includes refined gold in bars, plates, powder and granules, unique and non-refinable nuggets, other unwrought gold incl. dore, scrap, ores and concentrates) requires a licence issued by Minpromtorg …

  نص القانون

  • Presidential Decree 1137 (Regulation paras 4, 22, 23); EEC Board Decision 30, Annex 14 para 5; Minfin Order 10n, paras 4, 22, 23

• Residents must receive export proceeds on their accounts in authorised banks (173-FZ art. 19(1)(1)). Under art. 19(8) this does not apply to contracts priced or payable in foreign currency, except for goods listed there; the list includes HS 7101-7103 and 7112 but not 7108 (gold). Where art. 19 appl…

  نص القانون

  • Federal Law 173-FZ art. 19; Presidential Decrees 79 (para 2) and 430, art. 19(1), (8)

• Traceability: participants must record precious-metal operations in GIIS DMDK, with UINs and electronic accompanying documents between participants; refiners report receipt and shipment of metal in any form.

  نص القانون

  • 41-FZ art. 12², art. 20(2); Government Decree 270 of 26.02.2021, art. 12²

• Refined metal in standard form must, before it enters circulation, be offered by a purchase proposal to the State Fund institution under Minfin and to the authority of the mining region (where a regional fund exists) - for the next year by 31 December, with an additional proposal within 10 working d…

  نص القانون

  • Federal Law 41-FZ, art. 2(5), art. 20(4)-(5)

• LBMA suspended six Russian refiners on 7 Mar 2022; their bars produced from that date are not Good Delivery; Russian bars already in loco London/Swiss before then remain Good Delivery, with clearing banks attesting conformity.

  معيار

• Mined and produced precious metals (except nuggets) must, after the necessary processing, go for refining to organisations on the Government list (41-FZ art. 20(1)); only listed organisations may refine (art. 4(4)); the refining agreement's mandatory terms and the refiner's reporting duties are set …

  نص القانون

  • Federal Law 41-FZ, art. 20(1)

• Switzerland: purchase, import, transit and transport into and through Switzerland of gold under Annex 26 (includes HS 7108) originating in Russia and exported from Russia after 4 August 2022 are prohibited (Art. 14d(1)); the same applies to such gold processed in a third country (Art. 14d(2)) and, s…

  نص القانون

  • Swiss Ukraine Ordinance SR 946.231.176.72 (Stand 21.09.2026), Art. 14d

• EU: it is prohibited to purchase, import or transfer, directly or indirectly, gold listed in Annex XXVI (HS 7108; 7112 91 gold waste and scrap; ex 7118 90 gold coins) that originates in Russia and was exported from Russia into the Union or to any third country after 22 July 2022 (art. 3o(1)); the sa…

  نص القانون

  • Regulation (EU) 833/2014 as amended by 2022/1269, art. 3o

• Japan: import of precious metals originating in Russia and shipped from Russia on or after 1 August 2022 requires the Minister of Finance's permission under FEFTA art. 19(2) (MOF Notice No 443 of 2006 as amended 25 July 2022, item 4); the government announced it on 5 July 2022 as an import ban.

  نص القانون

  • MOF Notice No 443 of 2006 as amended 25 Jul 2022, item 4

• UK: import of gold originating in Russia and exported from Russia on or after 21 July 2022 is prohibited (reg 46Z11, Chapter 4J inserted by SI 2022/850, in force 21 Jul 2022), with prohibitions on acquisition with intent to import, supply and delivery, technical assistance, financial services and br…

  نص القانون

  • Russia (Sanctions) (EU Exit) Regulations 2019, regs 46Z11-46Z16, 46Z16A-46Z16C

• US: import of gold of Russian Federation origin is prohibited from 28 Jun 2022, except gold located outside Russia before that date (OFAC determination under E.O. 14068 s. 1(a)(i)(A), amended version of 22 Dec 2023). U.S. persons may not deal with the Central Bank, the National Wealth Fund or the Mi…

  نص القانون

  • E.O. 14068 and the OFAC determination; E.O. 14024 as amended by E.O. 14114, E.O. 14068 s. 1(a)(i)(A); E.O. 14024 s. 11

    “the importation into the United States of … products of Russian Federation origin”

• Temporary ban from 1 June to 30 November 2026 on export from Russia of precious-metal waste and scrap (HS 7112) and electrical and electronic waste used mainly to recover precious metals (8549 21 000 0, 8549 29 000 0), with exceptions for samples of up to 500 g per batch exported by listed refiners …

  نص القانون

  • Government Decree 558 of 16.05.2026, para 1

• Legal entities, entrepreneurs and artist-jewellers operating with precious metals must be on the FPP special register kept in GIIS DMDK; those that should be registered and are not may not carry out operations (41-FZ art. 13¹(2)). Registration within 30 calendar days of state registration (Rules pa…

  نص القانون

  • 41-FZ art. 13¹; Government Decree 1052 (Rules paras 2, 5), art. 13¹

• Precious metals and products from them are transported by air, sea, inland water, rail or specialised equipped road vehicles under armed escort; raw materials with less than 1% gold (or 5% silver), jewellery, investment metals (within a weight limit set by the Government) and some other items may mo…

  نص القانون

  • Federal Law 41-FZ, art. 29(3)

حيث تصل البضاعة

• Customs duty on gold imports

  0% for goods entering a free zone (FZ Transit In); mainland imports of gold: 0% under the GCC exempted-commodities list (read via WebFetch only) Unwrought and semi-manufactured gold

  إرشاد رسميالمبلغ غير مؤكد

  • Dubai Customs Customer Guide v3.03; GCC common customs law; UAE list of exempted commodities, Customer Guide s.9 (duty suspended for goods admitted into free zones), s.15.12.2

• Domestic reverse charge on precious metals and precious stones between registered businesses

  Recipient accounts for VAT Supplies of gold, silver, platinum, palladium, precious stones and jewellery made of them, for resale or production, between VAT-registered persons, with the buyer's written declaration (CD 127/2024, replacing CD 25/2018)

  نص القانون

  • Cabinet Decision 127/2024; FTA VATP043, Art. 1 (Goods: precious metals - gold, silver, palladium, platinum - precious stones and jewellery mostly of them), Art. 2(1)-(4), Art. 4 (repeals CD 25/2018)

    “Precious Metals, Precious Stones and jewelry made of any Precious Metals or Precious Stones”

• Special reverse charge on gold and diamonds between registrants (Cabinet Decision 25/2018)

  Registered recipient accounts for VAT Gold and products mostly of gold not qualifying for zero-rating, and diamonds, supplied between registrants; exports of gold items and investment precious metals outside its scope (VATP029)

  إرشاد رسمي

  • Cabinet Decision No. 25 of 2018

• Import VAT

  5% standard; 0% for investment precious metals (99%+ purity, tradeable form) Doré is not investment gold, so it is standard-rated; refined bars of 99%+ are zero-rated

  نص القانونالمبلغ غير مؤكد

  • Federal Decree-Law 8/2017 on VAT; Executive Regulation, Art. 3 (5%), 45(8), 48(1), 49; Exec. Reg. Art. 36(2), 48, 50(1)

    “a standard rate of 5% Tax shall be imposed on any supply or Import”

• Precious metals crossing the UAE border must be disclosed; declarations are also required for precious metals over AED 60,000 crossing through cargo, mail or shipments, cargo being declared through the official customs systems.

  AED 60,000

  نص القانونالمبلغ غير مؤكد

  • Federal Decree-Law 10/2025; CBUAE Regulation on the Declaration of Currencies, BNIs, and Precious Metals and Stones (OG 703, 31 May 2021), FDL 10/2025 Art. 10 (duty to disclose, per the disclosure system issued by the ICP with the Central Bank), Art. 41(3) (regulations under FDL 20/2018 remain effective insofar as not conflicting), Art. 34 (penalty)

    “Any person entering into or departing from the State shall be under the obligation to make a disclosure whenever they carry currencies, bearer negotiable instruments, precious metals, or valuable stones, in accordance with the disclosure system issued by the Federal Authority for Identity, Citizenship, Customs and Port Security, in coordination with the Central Bank”

• Dealers in precious metals and stones are DNFBPs for any single cash transaction, or linked transactions, of AED 55,000 or more (CR 134/2025 Art. 3 item 3), and keep records for at least 5 years (Art. 25). The DPMSR report, including for dealings with companies of AED 55,000 or more paid in cash or …

  AED 55,000

  نص القانون

  • Cabinet Resolution 134/2025; MoET Supplemental Guidance for DPMS 2026, CR 134 Art. 3(3), Art. 25(1); Guidance s.1.4.1

    “when carrying out any single cash transaction or several transactions that appear to be linked and whose value equals or exceeds fifty-five thousand dirhams (AED 55,000)”

• Supply-chain entities and precious-metals dealers must have due-diligence management systems, identify and assess supply-chain risks and adopt a risk-management strategy (Decree Art. 1(A)); refiners must also appoint an independent third-party auditor and submit a due-diligence report (Art. 1(B)), u…

  نص القانون

  • Ministerial Decree 68/2024; MoE Due Diligence Regulations v1 (2022), Decree Art. 1(A), 1(B), Art. 3 (penalties under the AML law)

العودة إلى بلد المنشأ: عائدات التصدير