Tanzania [Licensed dealer or mineral right holder (non-resident special permit as a variant)] → India (refine) · Jewellery manufacture, hallmarking and retail sale

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

حيث تصل البضاعة

Doré bar - stamped/exporter-sealed → 999.9 kilobar

• Duty-free special allowance for jewellery (Baggage Rules 2026 r.6)

  Duty-free jewellery up to 40 g (female passenger) or 20 g (other passengers) Residents or tourists of Indian origin residing abroad for more than one year, in bona fide baggage; gold or silver in any form other than ornaments is excluded from the general free allowance (Annexure-I item 5)

  نص القانونالمبلغ غير مؤكد

  • Baggage Rules 2026, r.6; r.5 and Annexure-I item 5

• India-UAE CEPA tariff rate quota for gold (22/2022-Customs TABLE III S. No. 12)

  In-quota BCD 10% + AIDC 4% (14%) from 13 May 2026 (18/2026); 4% + 1% (5%) from 24 Jul 2024 (31/2024); 6.6% + 2.5% as notified in 2022 Gold of 71081100, 71081210, 71081290, 71081310, 71081390 (all goods) of UAE origin within the TRQ quantity: 200 tonnes from 1 Apr 2026 (09/2026); 180 tonnes FY 2025-26 (21/2025); 120 tonnes "other than Gold Dore Bar" in 2022

  نص القانونالمبلغ غير مؤكد

  • Notification 22/2022-Customs TABLE III S. No. 12, conditions 1 and 2, as substituted/amended by 31/2024, 21/2025, 09/2026 and 18/2026

• BCD and AIDC on other chapter 71 goods from 13 May 2026 (7107, 7109, 7110, 7111, 7112, 7118; findings; spent catalyst)

  BCD 10% (45/2025 S. No. 202 as substituted and S. No. 203 findings, by 15/2026); AIDC: findings of gold or silver 5%, platinum findings 5.4% (15F), 7107 and 7109 5%, 7111 5.4%, 7118 5%, 7112 other than spent catalyst 5% (16/2026); spent catalyst or ash BCD 10% (S. No. 200A, to 31 Mar 2027), AIDC 4.35% (15E) Headings 7107, 7109, 7110, 7111, 7112, 7118

  نص القانونالمبلغ غير مؤكد

• Customs duty on gold dore

  5.35% combined (BCD 5% + AIDC 0.35%) Gold dore bars with gold content not over 95% imported by actual users for refining (45/2025 S. No. 192, conditions 3 and 22)

  نص القانونالمبلغ غير مؤكد

  • 30/2024 (BCD); 32/2024 (AIDC); from 1 Nov 2025 45/2025 S. No. 192

• Customs duty on gold dore from 13 May 2026: BCD 10% + AIDC

  BCD 10% + AIDC 4.35% (11/2021 Sl. No. 15B, gold dore bar) = 14.35% Gold dore bar with gold content not over 95% (45/2025 S. No. 192), subject to conditions 3 (IGCR Rules 2022) and 22 (see in.cr-refinery-au)

  نص القانونالمبلغ غير مؤكد

  • 45/2025-Customs S. No. 192 as amended by 15/2026; 11/2021 Sl. No. 15B (inserted by 03/2023, rate 4.35% set by 16/2026)

• Customs duty on gold bars (BCD + AIDC), July 2022 - July 2024

  15% (dore 14.35%) HS 7108 bars; dore

  إرشاد رسميالمبلغ غير مؤكد

• Customs duty on gold bars: BCD 5% + AIDC 1% (24 Jul 2024 - 12 May 2026)

  6% combined (BCD 5%, AIDC 1%, SWS exempt) Gold bars (HS 7108)

  نص القانونالمبلغ غير مؤكد

  • Notification 30/2024-Customs (BCD, amending 50/2017; carried at 5% into 45/2025 S. No. 196 from 1 Nov 2025); 32/2024-Customs (AIDC Sl. No. 15D 1%)

• Customs duty on gold bars from 13 May 2026: BCD 10% + AIDC 5% (SWS exempt)

  15% combined (BCD 10%, AIDC 5%) All goods of heading 7108 other than dore (45/2025 TABLE I S. No. 196); silver 7106 likewise (S. No. 197)

  نص القانونالمبلغ غير مؤكد

  • 45/2025-Customs S. No. 196 as amended by 15/2026 (BCD "5%" -> "10%"); 11/2021-Customs Sl. No. 15D as amended by 16/2026 (AIDC "5%"); 11/2018-Customs Sl. No. 1 (SWS exemption includes 7108)

• IGST on gold (Schedule IV, 3%)

  3% Heading 7108 gold (Schedule IV S. No. 5) and 7113 jewellery (S. No. 10), among other chapter 71 goods

  نص القانونالمبلغ غير مؤكد

  • Notification 9/2025-Integrated Tax (Rate), para 1(iv) and Schedule IV, Schedule IV S. Nos. 5 and 10

• IGST exemption on gold imported by listed banks and agencies

  IGST nil Gold or silver imported by the banks in List 13, gold by the banks in List 14 (incl. SBER Bank from 25 Jun 2025, domestic consumption only), gold/silver/platinum by the entities in List 15 (HHEC, MSTC, Diamond India) of 45/2025

  نص القانون

  • 45/2025-Customs TABLE I S. No. 198, column (5); Lists 13-15; 06/2026

• Concessional duty on gold bars/coins brought by an eligible passenger

  BCD 10% from 13 May 2026 (5% before); AIDC 4.35% (11/2021 Sl. No. 15C as substituted by 44/2025 and amended by 16/2026) Gold bars (non-tola) with engraved serial number and metric weight, gold coins of 99.5% or more, and other gold except studded ornaments, up to 1 kg per eligible passenger (Indian-origin passenger or passport holder after six months abroad), duty paid in convertible foreign currency (condition 23)

  نص القانونالمبلغ غير مؤكد

  • 45/2025-Customs S. No. 194 and condition 23, as amended by 15/2026; 11/2021 Sl. No. 15C (44/2025, 16/2026)

• BIS hallmarking fee

  Rs 45 per gold article, minimum Rs 200 per consignment, payable by the jeweller to the AHC; BIS levies Rs 4.50 per article (minimum Rs 20) from the AHC; applicable taxes extra

  نص القانونالمبلغ غير مؤكد

  • BIS (Hallmarking) Regulations 2018, Schedule IV as substituted by the Amendment Regulations 2022, Schedule IV, paras 1(a)-(b)

• No person may receive Rs 200000 or more in cash (in aggregate from a person in a day, in a single transaction, or for transactions relating to one event or occasion from a person); only account payee cheque or draft, ECS through a bank account or prescribed electronic modes. Penalty equal to the sum…

  Rs 200000

  نص القانونالمبلغ غير مؤكد

  • Income-tax Act, 2025, ss.186, 451

• Gold Advance Authorisations capped at 100 kg; physical inspection for first-time applicants; next AA only after 50% of prior export obligation; fortnightly CA-certified reporting.

  100 kg per AA

  مصدر ثانويالمبلغ غير مؤكد

• Passengers carrying dutiable or prohibited goods must declare their accompanied baggage electronically in Customs Baggage Declaration CBD-I, with supporting documents, before entering the green channel; gold or silver other than ornaments is outside the free allowances.

  نص القانون

  • Customs Baggage (Declaration and Processing) Regulations 2026; Baggage Rules 2026, reg. 3(1); r.5 and Annexure-I item 5

• Trade credit (supplier's or buyer's credit incl. LC usance) for gold in any form max 90 days from shipment (C.11.2); QJs and TRQ holders may remit advances for IIBX purchases for eleven days, unused advance returned to the same AD bank within eleven days, Bill of Entry submitted to the remitting ban…

  إرشاد رسمي

  • RBI Master Direction - Import of Goods and Services, paras C.7, C.11.1-C.11.4

• Gold of heading 7108 is "Restricted": imported only by nominated banks and nominated agencies (consignment basis), and by IFSCA-notified Qualified Jewellers and valid India-UAE CEPA TRQ holders through IIBX under specific ITC(HS) codes (71081210, 71081290); all domestic sale of gold is against upfro…

  إرشاد رسمي

  • ITC(HS) Schedule I policy conditions (DGFT notifications 49/2015-2020, 35/2023, 08/2025-26); RBI Master Direction C.11.1(ii); 45/2025-Customs condition 22, RBI MD para C.11.1(ii)

• Gold jewellery and artefacts may be sold only by BIS-registered jewellers and must bear a hallmark to IS 1417 (cl. 2); the Order applies only to the districts in its Annexure (cl. 1A) - 385 districts in 26 States/UTs since S.O. 2117(E) of 28 Apr 2026. Exempt (cl. 2(3)): articles for export to buyer …

  نص القانون

  • Hallmarking Order 2020 as amended (S.O. 2481(E) 2021; S.O. 1594(E) 2022; S.O. 2117(E) 2026), cls. 1A, 2

• IIBX accepts only bars from LBMA Good Delivery or UAE Good Delivery refiners (spot: LBMA 995 1 kg, UAEGD 999 100 g).

  إرشاد رسمي

• Gold, silver and platinum jewellery (CTH 7113) moved from Free to Restricted from 1 Apr 2026, and articles, clad items and non-legal-tender coins from 2 Apr 2026; no transitional relief; exemptions for EOU/SEZ (no DTA sale), FTP export schemes and CEPA TRQ lines.

  مصدر ثانوي

• Dealers in precious metals and stones that engage in cash transactions with a customer of Rs 10 lakh or more (single or apparently linked) are persons carrying on a designated business or profession and so reporting entities; CBIC (DGA) is their regulator. They must register with FIU-IND (FINGate 2.…

  Rs 10 lakh cash

  نص القانونالمبلغ غير مؤكد

  • PMLA s.2(1)(sa)(iv), ss.11A, 12, 12AA; PMLR rr.3, 8, 9; G.S.R. 799(E) and 800(E) of 28 Dec 2020; DGA guidelines 2023, PMLA ss.2(1)(sa)(iv), 12, 12AA; PMLR r.8

• CEPA preference on gold requires UAE origin: the product-specific rule for 710812 is "Certified UAE/ India good delivery gold bars in different denomination"; goods must be transported directly (art. 3.12) and origin proved under the Customs (Administration of Rules of Origin under Trade Agreements)…

  نص القانون

  • CEPA Annex 3B (PSR 710812), arts 3.12-3.14; Notification 22/2022-Customs proviso to para 1

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