Skip to content
Nelum
Gold

Tanzania

Checked 2026-09-29 · Version r2 · Replaces version r1 · Reviewed

Public law and official guidance, published as research. Not legal, tax or financial advice.

Ask the research

Ask in your own words. The answer is the research itself: its records, word for word, with every source and how sure each one is.
Small-scale mining originIndustrial mining origin

ASM and industrial gold origin. Primary mining licences are for citizens only (Mining Act s.8(2)). Minerals may be bought and sold only at Mining Commission Mineral and Gem Houses (44 markets) and buying stations; mining and special mining licence holders may sell at any market (s.27C, now s.32). Export only by a mineral right holder or licensed dealer that has paid royalty and the inspection fee (s.19(3) R.E. 2023), under a Commission export permit (Form MTF.2; USD 100 / TZS 230,000) after examination, weighing and sealing by the Resident Mines Officer, with an ICGLR regional certificate (GN 449 of 2019 reg 13). Royalty on gold is 6% of gross value (s.111(1)(c)), 4% for gold sold at refinery centres (since 1 July 2022) or to the Bank of Tanzania (since 1 July 2024); one third of royalty is payable in refined gold to the National Gold and Gemstone Reserve; inspection fee 1% (not refineries, not sellers to the BoT); HIV Response Levy 0.1% from 1 July 2025. Since the Finance Act 2024 (in force 1 July 2024) mineral right holders and licensed dealers must set aside not less than 20% of gold for refining and trading in Tanzania; the Government through the BoT has the exclusive right to buy it, delivered to three designated refineries, paid within 24 hours of the refining report (BoT and Commission notices from 1 Oct 2024). The exception for companies with Government agreements was deleted from 1 July 2025. Export proceeds must come back through a Tanzanian bank within 90 days (Foreign Exchange Regulations 2022 reg 7). No export tax on gold. BoT reports buying about 28 t in 18 months to July 2026.

How sure this page is

  • Primary law 84
  • Official guidance 10
  • Secondary 4
  • Industry practice 2
  • Unverified 1
  • No confidence level recorded 5
  • Researcher's note 40
  • Blocked 1
  • Not recorded 52
  • Text 38
  • OCR 6
  • Transcription 1
  • Not stated 8

Regulators

  • Bank of Tanzania

    Holds the National Gold and Gemstone Reserve (Mining Act s.27D, now s.33) and the Government Minerals Warehouse (GN 58 of 2022); buys the set-aside gold for the Government (domestic gold purchase programme announced 25 Sep 2023, terms published 1 Oct 2024); foreign exchange regulator (Foreign Exchange Regulations 2022)

    Website
    https://www.bot.go.tz
    No confidence level recordedNot recordedOCR

  • Financial Intelligence Unit (FIU) Tanzania

    AML/CFT supervisor and FIU under the Anti-Money Laundering Act Cap. 423; receives suspicious transaction reports from reporting persons, including dealers in precious metals and stones

    Website
    https://www.fiu.go.tz
    No confidence level recordedNot recorded

  • Mining Commission (Tume ya Madini)

    Issues mineral rights, dealer and broker licences, export and import permits and ICGLR certificates; runs Mineral and Gem Houses (mineral markets) and buying stations; values minerals and collects royalty, inspection fee and HIV levy; took over TMAA functions (GN 8 of 2018)

    Website
    https://www.tumemadini.go.tz
    No confidence level recordedNot recordedOCR

  • Ministry of Minerals (Wizara ya Madini)

    Mineral policy; the Minister makes regulations under the Mining Act, including the gold set-aside percentage (s.69 R.E. 2023, as replaced by Finance Act 2024 s.57: not less than 20%)

    Website
    https://www.madini.go.tz
    No confidence level recordedNot recorded

  • Tanzania Revenue Authority (TRA)

    Customs (entry of cargo for export under EACCMA s.73), VAT, and income tax including withholding by buyers of precious metals from PML holders and artisanal miners (ITA s.106(1)(e))

    Website
    https://www.tra.go.tz
    No confidence level recordedNot recorded

Laws

  • Export Tax Act, Cap. 196 R.E. 2023

    Schedule of goods liable to export tax; gold is not listed (checked to Finance Act 2026)

    Kind
    Act
    Primary lawNot recorded

  • Finance Act, 2022 (Act No. 5 of 2022)

    Adds Mining Act s.87(1)(d): royalty of 4% on gold sold at refinery centres

    Kind
    Act
    In force from
    2022-07-01
    Primary lawNot recorded

  • Finance Act, 2023 (Act No. 7 of 2023)

    Per Clyde & Co: withholding tax on precious metals bought from PML holders/artisanal miners; VAT exemption at buying stations and Mineral and Gem Houses; refineries relieved of the inspection fee (Mining Act R.E. 2023 margin notes cite "7 of 2023" at ss.111 and 115)

    Kind
    Act
    In force from
    2023-07-01
    SecondaryNot recorded

    Researcher's note: [not-read] Finance Act 2023 not held (not on madini.go.tz, TRA acts list or tumemadini.go.tz); [inferred] Act No. 7 of 2023 from the R.E. 2023 margin notes.

  • Finance Act, 2024 (Act No. 6 of 2024)

    s.57 replaces Mining Act s.59 (set-aside: Minister fixes %, not less than 20% of gold); s.58 new s.72A (BoT dealing in gold); s.59 royalty 4% on gold sold to the BoT and one third of royalty on gold and gemstones in refined form; s.61 no inspection fee for sellers to the BoT; VAT ss.55C-55D zero-rating of gold supplied to the BoT or a licensed refinery; Income Tax Act withholding changes

    Kind
    Act
    In force from
    2024-07-01
    Primary lawNot recorded

  • Finance Act, 2025 (Act No. 11 of 2025)

    s.77 deletes the exemption for companies with Government agreements from the gold set-aside (Mining Act s.69 as numbered); s.78 adds s.113A HIV Response Levy 0.1% of gross value of minerals

    Kind
    Act
    In force from
    2025-07-01
    Primary lawNot recorded

  • Finance Act, 2026 (Act No. 2 of 2026)

    Mining Act s.149A Mineral Survey Fund; Export Tax Schedule items 7-9 (none on gold)

    Kind
    Act
    In force from
    2026-07-01
    Primary lawNot recorded

  • Foreign Exchange Act, 1992 (Act No. 1 of 1992), now Cap. 271

    Governor's permission needed to export gold (s.10(1)(b)); "gold" means gold coins and gold bullion; penalties (s.13)

    Kind
    Act
    Primary lawNot recorded

    Researcher's note: [unconfirmed] Only the 1992 as-enacted text is held; later amendments not checked.

  • Foreign Exchange Regulations, 2022

    Dealing in gold only by authorised persons (reg 5); export proceeds through a Tanzanian bank within 90 days (reg 7); cash declaration (reg 4)

    Citation
    GN 294 of 2022 (published 13 May 2022)
    Kind
    Regulation
    In force from
    2022-05-13
    Primary lawNot recorded

  • Mining (Designated Minerals Certification) Regulations, 2019

    ICGLR Regional Certification Mechanism: gold is a designated mineral; mine-site classification, chain of custody, due diligence; export needs export permit and ICGLR certificate (reg 13(1))

    Citation
    GN 449 of 2019 (published 7 Jun 2019)
    Kind
    Regulation
    In force from
    2019-06-07
    Primary lawNot recorded

  • Mining (Value Addition) Regulations, 2020

    Schedule: gold dore or refined gold may be exported after laboratory analysis of the other minerals it contains and calculation of royalty

    Citation
    GN 687 of 2020 (published 28 Aug 2020), made under s.129
    Kind
    Regulation
    In force from
    2020-08-28
    Primary lawNot recordedOCR

    Researcher's note: [ocr] Read from a scan; the gold rows checked against the page image.

  • Income Tax Act, Cap. 332 R.E. 2023

    Withholding by buyers of precious metals and gemstones from PML holders and artisanal miners (s.106(1)(e)); final withholding for payments for minerals to them

    Kind
    Act
    Primary lawNot recorded

  • Mining Commission guideline on gold purchase (Mwongozo wa Ununuzi wa Dhahabu, August 2024 edition)

    Implements the 20% set-aside: BoT exclusive right, designated refineries, transport permits, seal verification, when ownership passes

    Kind
    Guideline
    In force from
    2024-08-16
    Official guidanceNot recordedOCR

    Researcher's note: [ocr] Read from a scan; percentages and dates checked against the images. inForceFrom is the date of the covering minute.

  • Mining Act, Cap. 123 (Act No. 14 of 2010, as amended)

    Mineral rights (PML citizens only), dealer and broker licences, Mineral and Gem Houses, possession and export offences, royalty, inspection fee, set-aside of gold, raw-mineral export ban, HIV levy

    Citation
    Cap. 123 R.E. 2023 (renumbered; the Finance Act 2024 and Act No. 12 of 2024 cite R.E. 2019 numbers)
    Kind
    Act
    In force from
    2010-11-01
    Primary lawNot recorded

    Researcher's note: [unconfirmed] No consolidated text after the Finance Acts 2024-2026 is held; those amendments were applied by reading the amending Acts. R.E. 2023 read in extract.

  • Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2024 (gold set-aside; adds reg 3(6)-(9))

    Procedure for the set-aside: reg 3 of GN 2 of 2018 amended by adding sub-regulations (6)-(9) (per the Mining Commission guideline, Aug 2024)

    Kind
    Regulation
    Official guidanceNot recordedOCR

    Researcher's note: [not-read] GN number, date and text not found: not on the Commission regulations list or the Ministry listdoc (both read 2026-09-28/29); TanzLII behind a 403 challenge. Content known from the Commission guideline (Aug 2024) and VELMA Law.

  • Value Added Tax Act, Cap. 148 R.E. 2023

    Exempt supply of precious metals at buying stations and Mineral and Gem Houses (Schedule Part I item 25); zero-rating of gold to the BoT and licensed refineries (ss.55C-55D, Finance Act 2024)

    Kind
    Act
    Primary lawNot recorded

  • Written Laws (Miscellaneous Amendments) Act, 2024 (Act No. 12 of 2024)

    Mining Act: gross value = market value at point of sale or delivery by valuation; s.73 "metallic minerals" excludes gold; royalty not charged again on imported minerals if paid in the origin country (s.86A(4)); integrity pledge extended to dealers and brokers (s.106)

    Kind
    Act
    In force from
    2024-10-11
    Primary lawNot recorded

    Researcher's note: [unconfirmed] 11 Oct 2024 is the date printed on the Act; commencement not separately stated in the part read.

  • Written Laws (Miscellaneous Amendments) Act, 2017 (No. 7 of 2017)

    Created the Mining Commission, Mineral and Gem Houses (s.27C), National Gold and Gemstone Reserve (s.27D), Government Minerals Warehouse (s.27E); raised gold royalty from 4% to 6% (s.23 amending s.87(1)(c)); one third of dealers' payment in lieu of royalty in refined minerals (s.24, s.88(2)); valuation and raw-minerals export ban (ss.100A-100F)

    Kind
    Act
    In force from
    2017-07-07
    Primary lawNot recorded

  • Anti-Money Laundering Act, Cap. 423 R.E. 2023

    Dealers in precious stones and metals are reporting persons (s.3); customer due diligence, record keeping (s.17), suspicious transaction reports within 24 hours (s.18); cross-border currency declaration (s.25)

    Kind
    Act
    Primary lawNot recorded

  • East African Community Customs Management Act, 2004 (revised 2019)

    Entry of cargo for export (s.73); restricted exports (s.70, Third Schedule Part B)

    Kind
    Act
    Primary lawNot recorded

  • Finance Act, 2020 (Act No. 8 of 2020)

    Dealer and broker licence applications and renewals need a TIN and tax clearance (Mining Act ss.73, 75, 80, 82)

    Kind
    Act
    In force from
    2020-07-01
    Primary lawNot recorded

  • Mining (Mineral and Gem Houses) Regulations, 2019

    Auction, exchange, warehouse and clearing-house platform; buying stations; commodity register; offences

    Citation
    GN 418 of 24 May 2019
    Kind
    Regulation
    In force from
    2019-05-24
    Primary lawNot recorded

    Researcher's note: [unconfirmed] Regulations 33-34 are not printed in the copy held.

  • Mining (Government Minerals Warehouse) Regulations, 2021

    Government Minerals Warehouse at the BoT: transport permits, storage periods and fees, BoT purchase after the storage period

    Citation
    GN 58 of 2022 (published 28 Jan 2022), made under s.27E
    Kind
    Regulation
    In force from
    2022-01-28
    Primary lawNot recorded

  • Mining (Importation of Minerals for Mineral and Gem Houses) Regulations, 2019

    Import permit to sell imported minerals at Mineral and Gem Houses

    Citation
    GN 613 of 2019 (published 23 Aug 2019)
    Kind
    Regulation
    In force from
    2019-08-23
    Primary lawNot recorded

  • Mining (Minerals and Mineral Concentrates Trading) (Amendments) Regulations, 2019

    Substitutes First Schedule item (i): export permit application fee USD 100 / TZS 230,000 (salt USD 10 / TZS 20,000)

    Citation
    GN 289 of 2019 (published 12 Apr 2019); a signed copy of the same text is marked GN 235 of 22 Mar 2019
    Kind
    Regulation
    In force from
    2019-04-12
    Primary lawNot recordedOCR

    Researcher's note: [conflict] tz.div-gn-number-2019: GN 289 (madini.go.tz print) or GN 235 (handwritten on the Commission copy); text identical. inForceFrom is the GN 289 publication date.

  • Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2022

    Tailings (reg 6A), industrial-mineral brokers and POS machines (regs 13A-13G), permit to transport tailings and loaded carbon (reg 16A); reprints Form MTF.2 (certifying royalty and inspection fees)

    Citation
    GN 418 of 2022 (published 17 Jun 2022)
    Kind
    Regulation
    In force from
    2022-06-17
    Primary lawNot recorded

  • Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations, 2019

    Resident Mines Officers may issue export permits (reg 3(3)-(5)); Forms MTF.19-22; reg 12 applies to brokers

    Citation
    GN 138 of 2019 (published 8 Feb 2019)
    Kind
    Regulation
    In force from
    2019-02-08
    Primary lawNot recordedOCR

    Researcher's note: [ocr] Read from a scan; GN number and date checked against the image.

  • Mining (Minerals and Mineral Concentrates Trading) (Revocation of the First Schedule) Regulations, 2018

    New First Schedule of fees in USD and TZS (export permit application, dealer and broker licences)

    Citation
    GN 45 of 2018 (published 9 Feb 2018)
    Kind
    Regulation
    In force from
    2018-02-09
    Primary lawNot recorded

  • Mining (Minerals and Mineral Concentrates Trading) (Amendments of the First Schedule) Regulations, 2019

    Broker licence fees; salt export permit fee

    Citation
    GN 742 of 2019 (published 18 Oct 2019)
    Kind
    Regulation
    In force from
    2019-10-18
    Primary lawNot recorded

  • Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018

    Export permit (Forms MTF.1/MTF.2), import permit, dealer licence (MTF.5/6), minerals register (MTF.7), broker licence (MTF.8/9/10), non-resident special export permit (MTF.13/14); amended by GN 45/2018, 138/2019, 289/2019, 742/2019, 418/2022 and 2024 (set-aside)

    Citation
    GN 2 of 2018 (published 10 Jan 2018), made under s.112
    Kind
    Regulation
    In force from
    2018-01-10
    Primary lawNot recordedOCR

Laws concerning gold in Tanzania

From the law library: the laws tagged with this commodity, with their sources. They are not research findings; the sections above are.

Mining Act,1998

Act · Made 1998-04-23

Repealed

Procedures

Export under a Mining Commission export permit

Applies when: country is the origin, gold leaving Tanzania

Channel: Licensed dealer or mineral right holder (non-resident special permit as a variant)

  1. Due diligence

    Before export, deliver the set-aside share to a designated refinery for sale to the BoT; the Resident Mines Officer verifies royalty paid (4% on the set-aside sold to the BoT, 6% on the rest) before export; issue the commercial invoice to the foreign buyer

    Who
    Licensed mineral dealer (exporter)
    Needs
    Evidence of set-aside compliance (sale of the set-aside to the BoT through a designated refinery, or to a domestic refinery after a BoT notice that it will not buy)
    Issues
    Exporter's commercial invoice to foreign buyer/refiner
    Official guidanceNot recordedOCRTranscription

    Legal basis: Mining Act s.69 as replaced by Finance Act 2024 s.57; Commission guideline on gold purchase (Aug 2024)

    Researcher's note: [not-read] That no export permit issues without set-aside evidence is stated by VELMA Law from the 2024 regulations, which are not held; the guideline requires royalty verification before export.

  2. Assay

    Assay and value the consignment to fix the gross value for royalty

    Who
    Mining Commission (incl. Resident Mines Officer)
    Issues
    Mining Commission sorting, assay and valuation record
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2019; Act No. 12 of 2024, s.100B (valuation); gross value definition

  3. Tax

    Pay royalty (6% of gross value; 4% on gold sold at refinery centres or to the BoT), the 1% inspection fee and the 0.1% HIV Response Levy

    Who
    Licensed mineral dealer (exporter)
    Needs
    Mining Commission sorting, assay and valuation record
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2023 as amended, s.111(1)(c)-(d); s.87(1)(e) added by Finance Act 2024 (old numbering); s.115; s.113A

  4. Licensing

    Apply for a permit to export minerals on Form MTF.1 with the application fee

    Who
    Licensed mineral dealer (exporter)
    Needs
    Exporter's commercial invoice to foreign buyer/refiner
    Issues
    Application for permit to export minerals (Form MTF.1)
    Primary lawNot recordedOCR

    Legal basis: Trading Regulations 2018, regs 3(1), 5(1); First Schedule item (i) as substituted by GN 45 of 2018 and GN 289 of 2019

    Researcher's note: [conflict] tz.div-gn-number-2019 (GN number only; the fee text is identical).

  5. Inspection

    Mines Resident Officer examines and weighs the gold and packs it in sealed containers

    Who
    Mining Commission (incl. Resident Mines Officer)
    Needs
    Application for permit to export minerals (Form MTF.1)
    Issues
    Examination, weighing and sealing of containers by Mines Resident Officer (reg 5(2))
    Primary lawNot recordedOCR

    Legal basis: Trading Regulations 2018, reg 5(2)

  6. Licensing

    Issue the export permit (Form MTF.2) certifying royalty and inspection fees paid

    Who
    Mining Commission (incl. Resident Mines Officer)
    Needs
    Examination, weighing and sealing of containers by Mines Resident Officer (reg 5(2))
    Primary lawNot recordedOCR

    Legal basis: Mining Act s.19(3) (R.E. 2023; s.18(3) R.E. 2019); Trading Regulations 2018, regs 3, 5(1), 5(3)

  7. Licensing

    Non-resident buyer applies on Form MTF.13 for a special export permit (Form MTF.14); at most two a year

    Who
    Non-resident buyer exporting minerals
    Primary lawNot recorded

    Legal basis: Trading Regulations 2018, reg 16

  8. Customs

    Apply (Form DMTF.2) for and obtain the ICGLR Regional Certificate (Form DMTF.3) for the gold consignment; the certificate is valid for 30 days and the consignment is sealed

    Who
    Licensed mineral dealer (exporter)
    Primary lawNot recorded

    Legal basis: Mining (Designated Minerals Certification) Regulations 2019, regs 13(1), 14, 15

    Researcher's note: [conflict] tz.div-icglr-gold: the Commission export page lists the ICGLR certificate for tin, tantalum and tungsten only.

  9. Customs

    Lodge and clear the customs export declaration; the exporter surrenders the export permit to the customs officer, who returns it to the issuing authority

    Who
    Tanzania Revenue Authority - Customs
    Needs
    Exporter's commercial invoice to foreign buyer/refiner
    Primary lawNot recorded

    Legal basis: EAC Customs Management Act 2004 (rev. 2019); Trading Regulations 2018, s.73; reg 5(4)

    Researcher's note: [unconfirmed] Customs procedure code and TANCIS entry type for gold not documented in any text held. [inferred] Gold is a restricted export under EACCMA Third Schedule Part B para 1(a) because its export is regulated by the Mining Act.

  10. Transport

    Secure transport to the airport and airline acceptance as valuable cargo

    Who
    Secure logistics provider / airline
    UnverifiedNot recorded

    Researcher's note: [inferred] Airline acceptance (AWB, CSD) from standard air-cargo practice; no Tanzanian text on airport handling of gold beyond the Commission checks.

Industrial mine: produce doré, valuation, set-aside and royalty in kind

Applies when: country is the origin (large/medium-scale mine)

Channel: Mining licence / special mining licence holder

  1. Extraction

    Mine and process ore on site (carbon-in-leach, electrowinning, smelting) into doré

    Who
    Mining licence / special mining licence holder
    Industry practiceNot recorded

    Researcher's note: [inferred] Plant flowsheets are general industry practice, not from a Tanzanian text.

  2. Inspection

    Sort and value won minerals in the presence of the Mines Resident Officer before storage; raw minerals leave the mine only under Government supervision

    Who
    Mining Commission (incl. Resident Mines Officer)
    Issues
    Sorting and valuation of won minerals at the mine (s.100B)
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2019 (inserted by Act No. 7 of 2017), ss.100B, 100C

  3. Due diligence

    Set aside at least 20% of gold at packing before export for sale to the BoT, including mines with Government agreements from 1 July 2025

    Who
    Mining licence / special mining licence holder
    Issues
    Evidence of set-aside compliance (sale of the set-aside to the BoT through a designated refinery, or to a domestic refinery after a BoT notice that it will not buy)
    Primary lawNot recordedOCR

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

  4. Tax

    Pay one third of the royalty by depositing refined gold of equal value into the National Gold and Gemstone Reserve at the BoT

    Who
    Mining licence / special mining licence holder
    Issues
    Deposit of refined gold into the National Gold and Gemstone Reserve (royalty in kind)
    Primary lawNot recorded

    Legal basis: Mining Act s.88(2) (inserted by Act No. 7 of 2017 s.24; s.112(2) R.E. 2023) and s.87(2) as replaced by Finance Act 2024 s.59

  5. Transport

    Obtain a Commission permit before moving tailings or loaded carbon off site

    Who
    Mining licence / special mining licence holder
    Primary lawNot recorded

    Legal basis: Trading (Amendment) Regulations 2022, reg 16A

Artisanal/PML gold: mine, process and sell at a mineral market

Applies when: country is the origin (artisanal and small-scale gold)

Channel: ASM via Commission mineral markets

  1. Extraction

    Extract ore within the PML area and recover gold by gravity concentration and, commonly, mercury amalgamation and burning to sponge

    Who
    Primary mining licence holder / artisanal miner
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2019, s.8(2); ss.54-58 (primary mining licence)

    Researcher's note: [inferred] The processing chain (amalgamation, sponge) is general ASGM practice, not a Tanzanian text.

  2. Processing

    Melt sponge into a small button or piece for sale

    Who
    Primary mining licence holder / artisanal miner
    Issues
    Miner's lot / piece identification presented at market
    Industry practiceNot recorded

    Researcher's note: [inferred] Seizure reports speak of gold pieces; no Tanzanian text on melting at mine level was read.

  3. Transport

    Take the gold to a Commission mineral market (Mineral and Gem House) or buying station; possession or disposal outside the licensed chain is an offence

    Who
    Primary mining licence holder / artisanal miner
    Needs
    Miner's lot / piece identification presented at market; Mining Commission written authorisation / permit to transport minerals within Tanzania
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123; Mineral and Gem Houses Regulations 2019, s.18(1) and s.27C(2), (4) (R.E. 2019; ss.19(1), 32 R.E. 2023); reg 13

  4. Assay

    Authorised officer weighs and tests the gold and records seller, mineral, grade, weight and origin in the commodity register; buyer registers its details

    Who
    Mineral market / Mineral and Gem House / buying station
    Issues
    Mineral market / Mineral and Gem House commodity register entry and sale record
    Primary lawNot recorded

    Legal basis: Mining (Mineral and Gem Houses) Regulations 2019, regs 26-27

    Researcher's note: [unconfirmed] Weighing and testing at gold markets are described in the regulations only in general terms (inspection permit, reg 28); the Commission markets guideline describes market operation.

  5. Tax

    Pay royalty (6% of gross value) and the 1% inspection fee on the sale before the transaction clears; where the miner sells to a licensed dealer or broker, the dealer or broker pays the royalty

    Who
    Mineral market / Mineral and Gem House / buying station
    Needs
    Mineral market / Mineral and Gem House commodity register entry and sale record
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2023; Mineral and Gem Houses Regulations 2019, s.111(1)(c), (2); s.115(3)-(4); regs 23, 31

  6. Payment

    Buy the gold from the miner at the market (dealer or broker as buyer), pay, and withhold income tax on the payment to the PML holder or artisanal miner (final withholding)

    Who
    Licensed mineral dealer (exporter)
    With
    Primary mining licence holder / artisanal miner
    Issues
    Purchase receipt from broker/dealer to miner; Payment to miner (bank transfer or mobile/cash); Withholding tax deduction record (payment for precious metals to a PML holder or artisanal miner)
    Primary lawNot recorded

    Legal basis: Income Tax Act Cap. 332 R.E. 2023; Mining Act s.27C(2) (R.E. 2019), s.106(1)(e); final withholding para (g)

    Researcher's note: [unconfirmed] Rate: the First Schedule para 4(c) subparagraph for s.83(1)(e) (old numbering), referred to by Finance Act 2024 s.46(c), is not in the R.E. 2023 copy held; Clyde & Co reports 2% final, Rive & Co 5%. [conflict] tz.div-asm-wht-exemption: Gem Houses Regs reg 6(3) exempts artisanal and small-scale miners selling at the Houses from withholding tax and VAT.

  7. Payment

    Where a broker bought at a buying station, resell to a licensed dealer at the Mineral and Gem House

    Who
    Licensed mineral broker
    With
    Licensed mineral dealer (exporter)
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2019; Mineral and Gem Houses Regulations 2019; Trading Regulations 2018, s.83; reg 6(4); reg 12(4)

  8. Reporting

    Enter the purchase in the minerals register (Form MTF.7) immediately after receipt and sign it; keep gold only at the licensed place of business or a bank

    Who
    Licensed mineral dealer (exporter)
    Issues
    Dealer minerals register (Form MTF.7)
    Primary lawNot recorded

    Legal basis: Trading Regulations 2018, regs 10(1)-(2), 11

Dealer and broker returns

Applies when: standing obligations while licensed

  1. Reporting

    Send the Commission a certified duplicate of the minerals register by the third day of each month

    Who
    Licensed mineral dealer (exporter)
    Needs
    Dealer minerals register (Form MTF.7)
    Issues
    Certified monthly duplicate of the minerals register sent to the Commission
    Primary lawNot recorded

    Legal basis: Trading Regulations 2018, reg 10(3)

  2. Reporting

    Keep transaction records on Form MTF.10 and submit quarterly reports to the Commission

    Who
    Licensed mineral broker
    Issues
    Broker transaction record / return (Form MTF.10)
    Primary lawNot recordedOCR

    Legal basis: Trading Regulations 2018 as amended by GN 138 of 2019 and GN 418 of 2022, reg 12(3); reg 13F

  3. Reporting

    Report suspicious transactions to the FIU within 24 hours and keep transaction and CDD records for at least 10 years

    Who
    Licensed mineral dealer (exporter)
    Primary lawNot recorded

    Legal basis: Anti-Money Laundering Act Cap. 423 R.E. 2023, s.3 ("reporting person" (c)); ss.17-18

Receive export proceeds

Applies when: country is the origin

  1. Payment

    Receive the export proceeds in foreign currency through the exporter's account at a bank in Tanzania within the agreed payment period (not more than 90 days); give the bank the export documents within 7 days after customs clearance; report delays beyond 90 days on Form A

    Who
    Commercial bank in Tanzania
    Issues
    Credit of export proceeds to exporter's account
    Primary lawNot recorded

    Legal basis: Foreign Exchange Regulations 2022, reg 7(1)-(5)

20% set-aside: refine locally and sell to the Bank of Tanzania

Applies when: country is the origin; applies to the set-aside share before any export

Channel: Bank of Tanzania domestic gold purchase

  1. Due diligence

    Set aside not less than 20% of the gold for processing, smelting, refining and trading in Tanzania; the Government, through the BoT, has the exclusive right to buy the set-aside gold

    Who
    Licensed mineral dealer (exporter)
    Primary lawNot recordedOCRTranscription

    Legal basis: Mining Act s.59 (R.E. 2019) as replaced by Finance Act 2024 s.57 (s.69 R.E. 2023), amended by Finance Act 2025 s.77; Trading Regulations reg 3(6)-(9) (2024), s.69

    Researcher's note: [not-read] The 2024 regulations (reg 3(6)-(9)) are not held; the 20% floor is in the Act, the BoT exclusive right and procedure are from the Commission guideline.

  2. Transport

    Obtain a Commission transport permit and deliver the gold to a designated refinery: Eyes of Africa Ltd (Dodoma), Mwanza Precious Metals Refinery Ltd (Mwanza) or Geita Gold Refinery (Geita)

    Who
    Licensed mineral dealer (exporter)
    With
    Licensed gold refinery
    Issues
    Mining Commission written authorisation / permit to transport minerals within Tanzania
    Official guidanceNot recordedOCRTranscription
  3. Refining

    The refinery refines the gold and issues the refining report; the Commission verifies the seals at the refinery; the BoT pays 100% of the refining cost

    Who
    Licensed gold refinery
    Issues
    Refining report from the designated refinery (ripoti ya uchenjuaji); Refinery bar list for refined set-aside gold
    Official guidanceNot recordedOCR

    Researcher's note: [unconfirmed] Final fineness of BoT gold not stated; [inferred] 999.9 assumed.

  4. Payment

    BoT buys at the world price supplied daily by the Mining Commission and pays 100% within 24 hours of the refining report; royalty 4% instead of 6%, inspection fee 0% instead of 1%, VAT zero-rated (input tax claimable); ownership passes after refining and payment

    Who
    Bank of Tanzania (state buyer)
    With
    Licensed mineral dealer (exporter)
    Needs
    Refining report from the designated refinery (ripoti ya uchenjuaji)
    Issues
    BoT purchase confirmation and payment advice; BoT payment to seller's bank account; Evidence of set-aside compliance (sale of the set-aside to the BoT through a designated refinery, or to a domestic refinery after a BoT notice that it will not buy)
    Official guidanceNot recordedOCR

    Legal basis: Finance Act 2024; BoT public notices (Oct 2024), s.59 (Mining Act s.87(1)(e)); s.61 (s.90A(5)); VAT Act s.55C

  5. Reporting

    Where the BoT does not intend to buy for a period, it notifies the Mining Commission in writing at least one month before it stops; the Commission circulates the notice and the set-aside gold is then sold to domestic gold refineries; the BoT notifies the Commission when it resumes

    Who
    Bank of Tanzania (state buyer)
    Issues
    BoT written notice to Commission declining pre-emption / Commission authorisation to dispose
    Official guidanceNot recordedOCR

    Researcher's note: [ocr] From the OCR text of the guideline (page 4).

Licences and registrations

  • Smelting or refining licence

    Held by
    Licensed gold refinery
    Issued by
    Mining Commission
    Valid for
    Up to 25 years (s.61(3) R.E. 2019; s.72(3) R.E. 2023)
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123, s.61 (R.E. 2019); s.72 (R.E. 2023)

  • Broker licence (Form MTF.9)

    Broker licence, Form MTF.9 (applied for on MTF.8; renewal MTF.12)

    Held by
    Licensed mineral broker
    Issued by
    Mining Commission
    Primary lawNot recordedOCR

    Legal basis: Mining Act Cap. 123 R.E. 2019; Trading Regulations 2018, Act s.80(3), s.83; regs 12, 13 (reg 12 as amended by GN 138 of 2019)

  • Dealer licence (Form MTF.6)

    Dealer licence Form MTF.6 displayed with a 'Licensed Mineral Dealer' sign (reg 9)

    Held by
    Licensed mineral dealer (exporter)
    Issued by
    Mining Commission
    Valid for
    12 months, expiring on 30 June (s.75)
    Fee
    Application USD 200 / TZS 450,000 (non-refundable); licence fee for gold USD 1,000 / TZS 2,300,000; renewal the same (First Schedule as substituted by GN 45 of 2018)
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2019; Trading Regulations 2018, Act ss.73(3)-(4), 75, 76, 77; regs 8, 9, 13

    Researcher's note: [unconfirmed] Rive & Co also mentions citizen-director and in-country control conditions; not found in s.73.

  • Mining Licence or Special Mining Licence

    ML / SML

    Held by
    Mining licence / special mining licence holder
    Issued by
    Mining Commission
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2019, s.7; ss.39-53

  • Primary Mining Licence (PML)

    PML certificate

    Held by
    Primary mining licence holder / artisanal miner
    Issued by
    Mining Commission
    Primary lawNot recorded

    Legal basis: Mining Act Cap. 123 R.E. 2019, s.8(2); ss.54-58

Taxes and fees

  • Inspection fee (clearance and inspection fee)

    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

    Rate
    1%
    Base
    Gross value of the minerals
    Paid by
    Any person in possession of minerals before inspection for domestic use or export (s.115(3))
    Collected by
    Mining Commission
    Primary lawNot recorded

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

  • Mineral royalty on gold

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

    Rate
    6%
    Base
    Gross value: market value at the point of sale or delivery determined through valuation (Act No. 12 of 2024)
    Paid by
    Mineral right holder (s.111(1)); where a miner sells to a licensed dealer or broker, the dealer or broker (s.111(2)); a licensed dealer pays a payment in lieu of royalty on gold it exports or sells to a smelter or refinery (s.112(1))
    Collected by
    Mining Commission
    Primary lawNot recorded

    Legal basis: 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

    Gold sold to the BoT

    Rate
    4%
    Base
    Gross value
    Paid by
    Seller to the BoT
    Collected by
    Mining Commission
    Primary lawNot recorded

    Legal basis: 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

    Rate
    One third of the royalty due
    Base
    Ascertained royalty
    Paid by
    Licensed dealers on their payment in lieu of royalty (s.88(2) since Act No. 7 of 2017; s.112(2) R.E. 2023); royalty payers on gold and gemstones (s.87(2) as replaced by Finance Act 2024 s.59)
    Collected by
    Bank of Tanzania (National Gold and Gemstone Reserve)
    Primary lawNot recorded

    Legal basis: 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

    Researcher's note: [unconfirmed] How the Finance Act 2024 s.87(2) sits with the renumbering of s.87 by Act No. 12 of 2024 is not settled without a consolidated text.

  • Reduced royalty on gold sold at refinery centres

    Gold sold at refinery centres

    Rate
    4%
    Base
    Gross value
    Paid by
    Seller of gold at a refinery centre
    Collected by
    Mining Commission
    Primary lawNot recorded

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

  • VAT on domestic supplies of gold

    Domestic supplies of gold; "refineries" removed from the item 25 exemption by Finance Act 2024. Exports of raw minerals carry no input tax credit (s.68(3)(d), since 20 July 2017)

    Rate
    Exempt: supply of precious metals at buying stations or Mineral and Gem Houses designated by the Commission (Schedule Part I item 25); zero-rated: supply of gold to the BoT (s.55C) or to a licensed refinery in Mainland Tanzania (s.55D)
    Primary lawNot recorded

    Legal basis: VAT Act Cap. 148 R.E. 2023 as amended by Finance Act 2024, ss.55C, 55D; Schedule Part I item 25

    Researcher's note: [conflict] tz.div-asm-wht-exemption (Gem Houses reg 6(3) VAT exemption for ASM sellers).

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

    Precious metals, gemstones and other precious stones supplied by a PML holder or artisanal miner

    Rate
    Not in the texts held (Clyde & Co reports 2% final; Rive & Co 5%)
    Base
    Payment to the miner
    Paid by
    Resident buyer (withholding agent)
    Collected by
    TRA
    Primary lawNot recorded

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

    Researcher's note: [unconfirmed] Rate: First Schedule para 4(c) in the R.E. 2023 copy held stops at (v); the subparagraph for s.83(1)(e) (old numbering) that Finance Act 2024 s.46(c) amends is not in it; Finance Act 2023 not held. validFrom 2023-07-01 is Clyde & Co's date. [conflict] tz.div-asm-wht-exemption.

  • Export permit application fee

    Rate
    USD 100 or TZS 230,000 per application (salt USD 10 / TZS 20,000)
    Paid by
    Exporter
    Collected by
    Mining Commission
    Primary lawNot recordedOCR

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

    Researcher's note: [conflict] tz.div-gn-number-2019 (GN number only).

  • HIV Response Levy on minerals

    All minerals

    Rate
    0.1%
    Base
    Gross value of minerals
    Paid by
    Royalty payer
    Collected by
    Mining Commission
    Primary lawNot recorded

    Legal basis: Finance Act 2025 s.78 inserting Mining Act s.113A

Controls

  • 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; the rest may be exported. The BoT pays no fees, levies or taxes on these purchases (BoT Act s.22, as cited by the guideline).

    Kind
    State monopoly
    Valid from
    2024-08-16
    Official guidanceNot recordedOCRTranscription

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

    Researcher's note: [conflict] tz.div-guideline-section-refs: the guideline cites "s.73A"; the Finance Act 2024 inserts s.72A.

  • 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 licences, transport permits, proof of royalty and inspection fee, and seals at ports, borders and airports; seized minerals go to a BoT branch within 7 days (smuggling guideline).

    Kind
    Other
    Primary lawNot recorded

    Legal basis: 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, "gold" meaning gold coins and gold bullion.

    Kind
    Currency control
    Valid from
    2022-05-13
    Primary lawNot recorded

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

    Researcher's note: [inferred] How reg 5 and s.10 apply to licensed mineral dealers exporting dore or unrefined gold alongside the Mining Act is not stated in any text held. [unconfirmed] Only the 1992 as-enacted Act is held.

  • 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)), imports need a certificate (reg 16), registers are kept 5 years and sent monthly (reg 19). Offences: TZS 5-10 million or 1-3 years (individuals); TZS 20-50 million (companies) (reg 22).

    Kind
    Conflict-area due diligence
    Valid from
    2019-06-07
    Primary lawNot recorded

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

    Researcher's note: [conflict] tz.div-icglr-gold: the Commission export page names the ICGLR certificate for 3T minerals only.

  • 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 calculation of royalty (Value Addition Regulations 2020 Schedule).

    Kind
    Export ban
    Valid from
    2017-07-07
    Primary lawNot recordedOCR

    Legal basis: 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)

    Researcher's note: [ocr] GN 687 of 2020 read by OCR; the gold row checked against the page image.

  • 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 that provided otherwise were excepted until Finance Act 2025 s.77 deleted the exception from 1 July 2025. The Government, through the BoT, has the exclusive right to buy the set-aside gold.

    Kind
    Local refining requirement
    Threshold
    Not less than 20% of the gold
    Valid from
    2024-07-01
    Primary lawNot recordedOCR

    Legal basis: 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

    Researcher's note: [not-read] The Minister's 2024 regulations (reg 3(6)-(9) of GN 2 of 2018) are not held; the BoT programme terms run from 1 Oct 2024 (BoT notices). [time-limited] The government-agreement exception applied until 30 June 2025.

  • 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 June 2025; it is not on the June 2026 list.

    Kind
    Anti-money laundering
    Primary lawNot recordedBlocked

    Legal basis: 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).

    Kind
    Cross-border declaration
    Threshold
    USD 10,000
    Primary lawNot recorded

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

    Researcher's note: [not-read] AML (Cross Border Declaration) Regulations (GN 268 of 2016) not held.

  • 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).

    Kind
    Other
    Primary lawNot recorded

    Legal basis: 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.

    Kind
    Other
    Primary lawNot recorded

    Legal basis: 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.

    Kind
    Other
    Primary lawNot recorded

    Legal basis: 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 revocation.

    Kind
    Other
    Valid from
    2017-07-07
    Primary lawNot recorded

    Legal basis: 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 TZS 10-50 million or 1-3 years or both; body corporate TZS 50-100 million (s.19(4) R.E. 2023, raised by Act No. 6 of 2021 from TZS 5-10 million and 20-50 million).

    Kind
    Other
    Primary lawNot recorded

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

    Researcher's note: [unconfirmed] Commencement date of Act No. 6 of 2021 not held.

  • 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); no under-pricing (reg 8). Mineral right holders pledge that earnings are received in and accounted for in Tanzania (Mining Act s.106(2)(b) R.E. 2019).

    Kind
    Currency control
    Threshold
    90 days
    Valid from
    2022-05-13
    Primary lawNot recorded

    Legal basis: 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 Regulations 2022 reg 4(5)).

    Kind
    Sanctions
    Official guidanceNot recorded

    Legal basis: 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)

    Researcher's note: [not-read] The POTA Regulations 2022 themselves are not held.

  • 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); offences: fine of three times the value; records kept 10 years.

    Kind
    Other
    Valid from
    2022-01-28
    Primary lawNot recorded

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

Trade flows

  • Bank of Tanzania domestic gold purchases

    Figures: About 28 t (USD 3.68bn / TZS 9.76tn) in the 18 months to July 2026; 418 kg in the year to June 2024; 6 t target for FY2024/25

    Official guidanceNot recorded

    Researcher's note: [summary] 418 kg in the year to June 2024 and the 6 t target come from Reuters via MINING.COM (secondary); the 28 t figure is the BoT's own.

  • Gold dominates goods exports

    Figures: 47.6% of goods exports, USD 5.53bn in the year to May 2026 (press aggregation)

    SecondaryNot recorded

    Researcher's note: [summary] Press aggregation; BoT monthly economic review not read.

  • Gold exports to South Africa roughly doubled

    Figures: USD 1,075m (2023) to USD 2,226m (2024)

    SecondaryNot recorded

    Researcher's note: [summary] Press report.

Where practice departs from the law

What credible sources show happening that the law does not provide for.

  • [conflict] Mineral and Gem Houses Regulations 2019 reg 6(3) exempts artisanal and small-scale miners selling at the Houses from withholding tax and VAT. The Income Tax Act (R.E. 2023) s.106(1)(e) requires buyers of precious metals from PML holders and artisanal miners to withhold (final withholding), and the VAT Act item 25 exempts supplies at buying stations and Houses. The model follows the later Act for withholding (a regulation cannot override the Act) and treats VAT as exempt at the Houses. Affects tz.st-06, tz.tax-wht-asm, tz.tax-vat.

    Primary lawNot recorded

  • [conflict] Rive & Co (2026) reports a 4% export tax on unrefined gold. The Export Tax Act Cap. 196 R.E. 2023 Schedule (hides and skins, wet blue, copper scrap and others) and the items added by the Finance Acts 2025 (veneer) and 2026 (paper scrap, cakes and bran, quartz sands and feldspar) contain no gold item. The model follows the Act: no export tax on gold; tz.tax-export-tax removed.

    Primary lawNot recorded

  • [conflict] The 2019 amendment to the First Schedule export permit fee (USD 100 / TZS 230,000) is printed as GN 289 (published 12 April 2019) on madini.go.tz, while the Mining Commission's signed copy of identical text is marked by hand "GN 235 published 22/03/2019". The model cites GN 289 and notes GN 235; the Gazette would settle it. Affects tz.law-trading-amend-2019, tz.tax-export-permit-fee, tz.st-43.

    Primary lawNot recordedOCR

  • [conflict] Official notices use old section numbers: the BoT notices and the Commission notice of 7 Oct 2024 cite "s.59" for the set-aside (s.69 in R.E. 2023); the smuggling guideline cites ss.6(4), 18 and 91(2) (R.E. 2019 numbering). The Commission gold guideline cites "Kifungu cha 73A" for the BoT, while Finance Act 2024 s.58 inserts s.72A. The model gives both numberings and follows the Acts. Affects tz.ctl-bot-preemption, tz.st-20.

    Primary lawNot recordedOCR

  • [conflict] GN 449 of 2019 makes gold a designated mineral (reg 2) and forbids export of designated minerals without an export permit and the ICGLR certificate (reg 13(1)). The Mining Commission export procedures page lists an "ICGLR Certificate for Tin, Tantalum & Tungsten Minerals" only. The model follows the regulation (primary law) and requires the certificate for gold (tz.st-47, tz.ctl-icglr); whether it is issued in practice for gold was not confirmed.

    Primary lawNot recorded

  • Practitioner guidance (Rive & Co, 2026) names a TMAA assay, "Form MTF.13" as the export application, a 4% export tax on unrefined gold, 5% withholding tax, and TRA as royalty collector. In the texts read: TMAA was disestablished and its functions passed to the Mining Commission (GN 8 of 2018); the export application is Form MTF.1 and MTF.13 is the non-resident special permit (GN 2 of 2018); the Export Tax Act has no gold item (see tz.div-export-tax-gold); royalty and the HIV levy are collected by the Mining Commission. Exporters may meet these out-of-date terms.

    Primary lawNot recordedOCR

  • Smuggling persists despite the mineral-market system. A multi-agency Task Force on Combating Mineral Smuggling reported 55 seizures worth TZS 3.31bn (July 2025 - March 2026); 4.43 kg was intercepted at Bukoba (near the Uganda border) on 1 July 2026; one case involved five state officials and 27.4 kg.

    Figures: 55 seizures, TZS 3.31bn; 4,434.66 g Bukoba; 27.4 kg case

    SecondaryNot recorded

    Researcher's note: [summary] Press aggregation; original police/Commission statements not read. No reliable volume estimate of undeclared exports obtained.

What we could not obtain

Documents the research needed and could not get, where they might be, and why.

  • AML (Cross Border Declaration of Currency and Bearer Negotiable Instruments) Regulations, GN 268 of 2016, and the Prevention of Terrorism (General) Regulations 2022, GN 379 of 2022.

    Missing document
    GN 268 of 2016; GN 379 of 2022
    Where it might be
    https://www.fiu.go.tz/publications/amlcft-cpf-amendments-legislation
    Why not obtained
    Not among the documents linked on the FIU publications pages fetched 2026-09-28.
    Affects
    tz.ctl-cash-declarationtz.ctl-sanctions

  • Customs export procedure for gold (procedure code, TANCIS entry type).

    Missing document
    TRA customs procedure for mineral exports (TANCIS guidance)
    Where it might be
    https://www.tra.go.tz/resource-center/8
    Why not obtained
    TRA acts list fetched (2026-09-28) holds Acts only; no customs procedure manual for minerals is published there; EACCMA s.73 read for the legal basis.
    Affects
    tz.st-48

  • Finance Act 2023 (Act No. 7 of 2023): withholding rate for precious metals bought from PML holders, VAT item 25 change, inspection fee relief for refineries.

    Missing document
    Finance Act 2023
    Where it might be
    https://www.tra.go.tz/resource-center/8 ; https://tanzlii.org/akn/tz/act/2023/7
    Why not obtained
    Not on the TRA acts list, madini.go.tz listdoc or tumemadini.go.tz publications (retrieved 2026-09-28); TanzLII returns a 403 challenge; parliament.go.tz (polis.bunge.go.tz) PDF links fail from the Mac host.
    Affects
    tz.law-fa-2023tz.tax-wht-asmtz.st-06

  • Foreign Exchange Act Cap. 271 current revised edition (the gold export permission in s.10 and any later amendment).

    Missing document
    Foreign Exchange Act Cap. 271 R.E.
    Where it might be
    https://www.bot.go.tz/Publications/Filter/1
    Why not obtained
    The BoT publications page offers only the 1992 as-enacted Act (retrieved 2026-09-28).
    Affects
    tz.ctl-gold-fxtz.law-fx-act

  • Income Tax Act First Schedule para 4(c) subparagraphs (vi)-(ix) (withholding rates incl. precious metals from PML holders).

    Missing document
    Income Tax Act Cap. 332 consolidated after the Finance Acts 2023-2026
    Where it might be
    https://www.tra.go.tz/images/uploads/acts/The_Income_Tax_Act.pdf
    Why not obtained
    The TRA copy held (R.E. 2023) stops at para 4(c)(v); no later consolidation on the TRA site.
    Affects
    tz.tax-wht-asm

  • Mining Act consolidated with the Finance Acts 2024-2026 and Acts No. 12 of 2024 and No. 2 of 2025.

    Missing document
    Mining Act Cap. 123 (current consolidation)
    Where it might be
    https://www.tumemadini.go.tz/publications/ ; https://tanzlii.org/akn/tz/act/2010/14
    Why not obtained
    The newest copy on the Commission site is R.E. 2023 (does not include the 2024-2026 amendments); TanzLII returns a 403 challenge.
    Affects
    tz.tax-royalty-inkindtz.tax-royalty-bottz.law-mining-act

  • The 2024 regulations amending reg 3 of the Trading Regulations by adding sub-regulations (6)-(9) (gold set-aside procedure): GN number, date and text.

    Missing document
    Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations 2024
    Where it might be
    https://tanzlii.org/akn/tz/act/gn/2018/2 (amendment history); Government Printer Gazette 2024; https://www.tumemadini.go.tz/publications/regulations/
    Why not obtained
    Not on the Commission regulations list (same 41 files on pages 1-3, retrieved 2026-09-28/29) nor on the Ministry listdoc; TanzLII returns a 403 bot challenge to the Mac host.
    Affects
    tz.law-setaside-regs-2024tz.ctl-setasidetz.st-20tz.st-40

Routes through Tanzania

Country pairs

Sources

Every source this country's research cites, with how much of it was read and how.