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Nelum
黄金

坦桑尼亚

核查于 2026-09-29 · 版本 r2 · 取代版本 r1 · 已审核

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

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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.

本页的可信程度

  • 法律原文 84
  • 官方指引 10
  • 二手资料 4
  • 行业惯例 2
  • 未经核实 1
  • 未记录可信度等级 5
  • 研究备注 40
  • 无法访问 1
  • 未记录 3
  • 文本 2
  • 未说明 2

监管机构

  • 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)

    网站
    https://www.bot.go.tz
    未记录可信度等级未记录

  • 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

    网站
    https://www.fiu.go.tz
    未记录可信度等级

  • 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)

    网站
    https://www.tumemadini.go.tz
    未记录可信度等级

  • 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%)

    网站
    https://www.madini.go.tz
    未记录可信度等级

  • 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))

    网站
    https://www.tra.go.tz
    未记录可信度等级

法律

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

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

    类型
    法案
    法律原文

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

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

    类型
    法案
    生效日期
    2022-07-01
    法律原文

  • 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)

    类型
    法案
    生效日期
    2023-07-01
    二手资料

    研究备注: [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

    类型
    法案
    生效日期
    2024-07-01
    法律原文

  • 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

    类型
    法案
    生效日期
    2025-07-01
    法律原文

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

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

    类型
    法案
    生效日期
    2026-07-01
    法律原文

  • 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)

    类型
    法案
    法律原文

    研究备注: [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)

    引用
    GN 294 of 2022 (published 13 May 2022)
    类型
    条例
    生效日期
    2022-05-13
    法律原文

  • 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))

    引用
    GN 449 of 2019 (published 7 Jun 2019)
    类型
    条例
    生效日期
    2019-06-07
    法律原文

  • 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

    引用
    GN 687 of 2020 (published 28 Aug 2020), made under s.129
    类型
    条例
    生效日期
    2020-08-28
    法律原文

    研究备注: [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

    类型
    法案
    法律原文

  • 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

    类型
    指引
    生效日期
    2024-08-16
    官方指引

    研究备注: [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

    引用
    Cap. 123 R.E. 2023 (renumbered; the Finance Act 2024 and Act No. 12 of 2024 cite R.E. 2019 numbers)
    类型
    法案
    生效日期
    2010-11-01
    法律原文

    研究备注: [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)

    类型
    条例
    官方指引

    研究备注: [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)

    类型
    法案
    法律原文

  • 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)

    类型
    法案
    生效日期
    2024-10-11
    法律原文

    研究备注: [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)

    类型
    法案
    生效日期
    2017-07-07
    法律原文

  • 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)

    类型
    法案
    法律原文

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

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

    类型
    法案
    法律原文

  • 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)

    类型
    法案
    生效日期
    2020-07-01
    法律原文

  • Mining (Mineral and Gem Houses) Regulations, 2019

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

    引用
    GN 418 of 24 May 2019
    类型
    条例
    生效日期
    2019-05-24
    法律原文

    研究备注: [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

    引用
    GN 58 of 2022 (published 28 Jan 2022), made under s.27E
    类型
    条例
    生效日期
    2022-01-28
    法律原文未记录

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

    Import permit to sell imported minerals at Mineral and Gem Houses

    引用
    GN 613 of 2019 (published 23 Aug 2019)
    类型
    条例
    生效日期
    2019-08-23
    法律原文

  • 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)

    引用
    GN 289 of 2019 (published 12 Apr 2019); a signed copy of the same text is marked GN 235 of 22 Mar 2019
    类型
    条例
    生效日期
    2019-04-12
    法律原文

    研究备注: [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)

    引用
    GN 418 of 2022 (published 17 Jun 2022)
    类型
    条例
    生效日期
    2022-06-17
    法律原文

  • 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

    引用
    GN 138 of 2019 (published 8 Feb 2019)
    类型
    条例
    生效日期
    2019-02-08
    法律原文

    研究备注: [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)

    引用
    GN 45 of 2018 (published 9 Feb 2018)
    类型
    条例
    生效日期
    2018-02-09
    法律原文

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

    Broker licence fees; salt export permit fee

    引用
    GN 742 of 2019 (published 18 Oct 2019)
    类型
    条例
    生效日期
    2019-10-18
    法律原文

  • 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)

    引用
    GN 2 of 2018 (published 10 Jan 2018), made under s.112
    类型
    条例
    生效日期
    2018-01-10
    法律原文

坦桑尼亚涉及黄金的法律

来自法律库：标注了该商品的法律及其来源。它们不是研究结论；以上各部分才是。

Mining Act,1998

法令 · 颁布于 1998-04-23

已废止

程序

Export under a Mining Commission export permit

适用情形: country is the origin, gold leaving Tanzania

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

  1. 尽职调查

    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

    执行方
    Licensed mineral dealer (exporter)
    所需
    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)
    出具
    Exporter's commercial invoice to foreign buyer/refiner
    官方指引

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

    研究备注: [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. 化验

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

    执行方
    Mining Commission (incl. Resident Mines Officer)
    出具
    Mining Commission sorting, assay and valuation record
    法律原文

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

  3. 税费

    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

    执行方
    Licensed mineral dealer (exporter)
    所需
    Mining Commission sorting, assay and valuation record
    法律原文

    法律依据: 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. 许可

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

    执行方
    Licensed mineral dealer (exporter)
    所需
    Exporter's commercial invoice to foreign buyer/refiner
    出具
    Application for permit to export minerals (Form MTF.1)
    法律原文

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

    研究备注: [conflict] tz.div-gn-number-2019 (GN number only; the fee text is identical).

  5. 检验

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

    执行方
    Mining Commission (incl. Resident Mines Officer)
    所需
    Application for permit to export minerals (Form MTF.1)
    出具
    Examination, weighing and sealing of containers by Mines Resident Officer (reg 5(2))
    法律原文

    法律依据: Trading Regulations 2018, reg 5(2)

  6. 许可

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

    执行方
    Mining Commission (incl. Resident Mines Officer)
    所需
    Examination, weighing and sealing of containers by Mines Resident Officer (reg 5(2))
    法律原文

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

  7. 许可

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

    执行方
    Non-resident buyer exporting minerals
    法律原文

    法律依据: Trading Regulations 2018, reg 16

  8. 海关

    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

    执行方
    Licensed mineral dealer (exporter)
    法律原文

    法律依据: Mining (Designated Minerals Certification) Regulations 2019, regs 13(1), 14, 15

    研究备注: [conflict] tz.div-icglr-gold: the Commission export page lists the ICGLR certificate for tin, tantalum and tungsten only.

  9. 海关

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

    执行方
    Tanzania Revenue Authority - Customs
    所需
    Exporter's commercial invoice to foreign buyer/refiner
    法律原文

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

    研究备注: [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. 运输

    Secure transport to the airport and airline acceptance as valuable cargo

    执行方
    Secure logistics provider / airline
    未经核实

    研究备注: [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

适用情形: country is the origin (large/medium-scale mine)

渠道: Mining licence / special mining licence holder

  1. 开采

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

    执行方
    Mining licence / special mining licence holder
    行业惯例

    研究备注: [inferred] Plant flowsheets are general industry practice, not from a Tanzanian text.

  2. 检验

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

    执行方
    Mining Commission (incl. Resident Mines Officer)
    出具
    Sorting and valuation of won minerals at the mine (s.100B)
    法律原文

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

  3. 尽职调查

    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

    执行方
    Mining licence / special mining licence holder
    出具
    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)
    法律原文

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

  4. 税费

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

    执行方
    Mining licence / special mining licence holder
    出具
    Deposit of refined gold into the National Gold and Gemstone Reserve (royalty in kind)
    法律原文

    法律依据: 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. 运输

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

    执行方
    Mining licence / special mining licence holder
    法律原文

    法律依据: Trading (Amendment) Regulations 2022, reg 16A

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

适用情形: country is the origin (artisanal and small-scale gold)

渠道: ASM via Commission mineral markets

  1. 开采

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

    执行方
    Primary mining licence holder / artisanal miner
    法律原文未记录

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

    研究备注: [inferred] The processing chain (amalgamation, sponge) is general ASGM practice, not a Tanzanian text.

  2. 加工

    Melt sponge into a small button or piece for sale

    执行方
    Primary mining licence holder / artisanal miner
    出具
    Miner's lot / piece identification presented at market
    行业惯例

    研究备注: [inferred] Seizure reports speak of gold pieces; no Tanzanian text on melting at mine level was read.

  3. 运输

    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

    执行方
    Primary mining licence holder / artisanal miner
    所需
    Miner's lot / piece identification presented at market; Mining Commission written authorisation / permit to transport minerals within Tanzania
    法律原文未记录

    法律依据: 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. 化验

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

    执行方
    Mineral market / Mineral and Gem House / buying station
    出具
    Mineral market / Mineral and Gem House commodity register entry and sale record
    法律原文

    法律依据: Mining (Mineral and Gem Houses) Regulations 2019, regs 26-27

    研究备注: [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. 税费

    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

    执行方
    Mineral market / Mineral and Gem House / buying station
    所需
    Mineral market / Mineral and Gem House commodity register entry and sale record
    法律原文

    法律依据: 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. 付款

    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)

    执行方
    Licensed mineral dealer (exporter)
    对方
    Primary mining licence holder / artisanal miner
    出具
    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)
    法律原文

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

    研究备注: [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. 付款

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

    执行方
    Licensed mineral broker
    对方
    Licensed mineral dealer (exporter)
    法律原文

    法律依据: 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. 申报

    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

    执行方
    Licensed mineral dealer (exporter)
    出具
    Dealer minerals register (Form MTF.7)
    法律原文

    法律依据: Trading Regulations 2018, regs 10(1)-(2), 11

Dealer and broker returns

适用情形: standing obligations while licensed

  1. 申报

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

    执行方
    Licensed mineral dealer (exporter)
    所需
    Dealer minerals register (Form MTF.7)
    出具
    Certified monthly duplicate of the minerals register sent to the Commission
    法律原文

    法律依据: Trading Regulations 2018, reg 10(3)

  2. 申报

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

    执行方
    Licensed mineral broker
    出具
    Broker transaction record / return (Form MTF.10)
    法律原文

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

  3. 申报

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

    执行方
    Licensed mineral dealer (exporter)
    法律原文

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

Receive export proceeds

适用情形: country is the origin

  1. 付款

    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

    执行方
    Commercial bank in Tanzania
    出具
    Credit of export proceeds to exporter's account
    法律原文

    法律依据: Foreign Exchange Regulations 2022, reg 7(1)-(5)

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

适用情形: country is the origin; applies to the set-aside share before any export

渠道: Bank of Tanzania domestic gold purchase

  1. 尽职调查

    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

    执行方
    Licensed mineral dealer (exporter)
    法律原文

    法律依据: 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

    研究备注: [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. 运输

    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)

    执行方
    Licensed mineral dealer (exporter)
    对方
    Licensed gold refinery
    出具
    Mining Commission written authorisation / permit to transport minerals within Tanzania
    官方指引
  3. 精炼

    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

    执行方
    Licensed gold refinery
    出具
    Refining report from the designated refinery (ripoti ya uchenjuaji); Refinery bar list for refined set-aside gold
    官方指引

    研究备注: [unconfirmed] Final fineness of BoT gold not stated; [inferred] 999.9 assumed.

  4. 付款

    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

    执行方
    Bank of Tanzania (state buyer)
    对方
    Licensed mineral dealer (exporter)
    所需
    Refining report from the designated refinery (ripoti ya uchenjuaji)
    出具
    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)
    官方指引

    法律依据: 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. 申报

    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

    执行方
    Bank of Tanzania (state buyer)
    出具
    BoT written notice to Commission declining pre-emption / Commission authorisation to dispose
    官方指引

    研究备注: [ocr] From the OCR text of the guideline (page 4).

许可与登记

  • Smelting or refining licence

    持有人
    Licensed gold refinery
    签发机构
    Mining Commission
    有效期
    Up to 25 years (s.61(3) R.E. 2019; s.72(3) R.E. 2023)
    法律原文

    法律依据: 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)

    持有人
    Licensed mineral broker
    签发机构
    Mining Commission
    法律原文

    法律依据: 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)

    持有人
    Licensed mineral dealer (exporter)
    签发机构
    Mining Commission
    有效期
    12 months, expiring on 30 June (s.75)
    费用
    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)
    法律原文

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

    研究备注: [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

    持有人
    Mining licence / special mining licence holder
    签发机构
    Mining Commission
    法律原文

    法律依据: Mining Act Cap. 123 R.E. 2019, s.7; ss.39-53

  • Primary Mining Licence (PML)

    PML certificate

    持有人
    Primary mining licence holder / artisanal miner
    签发机构
    Mining Commission
    法律原文

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

税费

  • 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

    税率
    1%
    计税基础
    Gross value of the minerals
    缴纳人
    Any person in possession of minerals before inspection for domestic use or export (s.115(3))
    征收机构
    Mining Commission
    法律原文

    法律依据: 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

    税率
    6%
    计税基础
    Gross value: market value at the point of sale or delivery determined through valuation (Act No. 12 of 2024)
    缴纳人
    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))
    征收机构
    Mining Commission
    法律原文

    法律依据: 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

    税率
    4%
    计税基础
    Gross value
    缴纳人
    Seller to the BoT
    征收机构
    Mining Commission
    法律原文

    法律依据: 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

    税率
    One third of the royalty due
    计税基础
    Ascertained royalty
    缴纳人
    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)
    征收机构
    Bank of Tanzania (National Gold and Gemstone Reserve)
    法律原文

    法律依据: 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

    研究备注: [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

    税率
    4%
    计税基础
    Gross value
    缴纳人
    Seller of gold at a refinery centre
    征收机构
    Mining Commission
    法律原文

    法律依据: 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)

    税率
    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)
    法律原文

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

    研究备注: [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

    税率
    Not in the texts held (Clyde & Co reports 2% final; Rive & Co 5%)
    计税基础
    Payment to the miner
    缴纳人
    Resident buyer (withholding agent)
    征收机构
    TRA
    法律原文

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

    研究备注: [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

    税率
    USD 100 or TZS 230,000 per application (salt USD 10 / TZS 20,000)
    缴纳人
    Exporter
    征收机构
    Mining Commission
    法律原文

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

    研究备注: [conflict] tz.div-gn-number-2019 (GN number only).

  • HIV Response Levy on minerals

    All minerals

    税率
    0.1%
    计税基础
    Gross value of minerals
    缴纳人
    Royalty payer
    征收机构
    Mining Commission
    法律原文

    法律依据: Finance Act 2025 s.78 inserting Mining Act s.113A

管制

  • 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).

    类型
    国家垄断
    生效日期
    2024-08-16
    官方指引

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

    研究备注: [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).

    类型
    其他
    法律原文

    法律依据: 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.

    类型
    外汇管制
    生效日期
    2022-05-13
    法律原文

    法律依据: Foreign Exchange Regulations 2022; Foreign Exchange Act 1992, reg 5; s.2, s.10(1)(b)

    研究备注: [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).

    类型
    冲突地区尽职调查
    生效日期
    2019-06-07
    法律原文

    法律依据: Mining (Designated Minerals Certification) Regulations 2019, regs 2, 5, 8, 9, 13, 16, 19, 22

    研究备注: [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).

    类型
    出口禁令
    生效日期
    2017-07-07
    法律原文

    法律依据: 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)

    研究备注: [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.

    类型
    本地精炼要求
    门槛
    Not less than 20% of the gold
    生效日期
    2024-07-01
    法律原文

    法律依据: 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

    研究备注: [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.

    类型
    反洗钱
    法律原文无法访问

    法律依据: 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).

    类型
    跨境申报
    门槛
    USD 10,000
    法律原文

    法律依据: Foreign Exchange Regulations 2022; Anti-Money Laundering Act, reg 4; s.25

    研究备注: [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).

    类型
    其他
    法律原文

    法律依据: 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.

    类型
    其他
    法律原文

    法律依据: 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.

    类型
    其他
    法律原文

    法律依据: 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.

    类型
    其他
    生效日期
    2017-07-07
    法律原文

    法律依据: 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).

    类型
    其他
    法律原文

    法律依据: Mining Act Cap. 123 R.E. 2023 (s.18 R.E. 2019), s.19(1), (3), (4)

    研究备注: [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).

    类型
    外汇管制
    门槛
    90 days
    生效日期
    2022-05-13
    法律原文

    法律依据: 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)).

    类型
    制裁
    官方指引

    法律依据: 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)

    研究备注: [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.

    类型
    其他
    生效日期
    2022-01-28
    法律原文未记录

    法律依据: Mining (Government Minerals Warehouse) Regulations 2021 (GN 58 of 2022), regs 23, 31

贸易流量

  • Bank of Tanzania domestic gold purchases

    数据: 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

    官方指引

    研究备注: [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

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

    二手资料

    研究备注: [summary] Press aggregation; BoT monthly economic review not read.

  • Gold exports to South Africa roughly doubled

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

    二手资料

    研究备注: [summary] Press report.

实践与法律不符之处

可靠来源显示的、法律未作规定的实际情况。

  • [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.

    法律原文

  • [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.

    法律原文

  • [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.

    法律原文

  • [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.

    法律原文

  • [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.

    法律原文

  • 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.

    法律原文

  • 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.

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

    二手资料

    研究备注: [summary] Press aggregation; original police/Commission statements not read. No reliable volume estimate of undeclared exports obtained.

我们未能获取的内容

研究所需但未能获得的文件、它们可能所在的位置，以及原因。

  • 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.

    缺失文件
    GN 268 of 2016; GN 379 of 2022
    可能所在
    https://www.fiu.go.tz/publications/amlcft-cpf-amendments-legislation
    未获取原因
    Not among the documents linked on the FIU publications pages fetched 2026-09-28.
    影响
    tz.ctl-cash-declarationtz.ctl-sanctions

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

    缺失文件
    TRA customs procedure for mineral exports (TANCIS guidance)
    可能所在
    https://www.tra.go.tz/resource-center/8
    未获取原因
    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.
    影响
    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.

    缺失文件
    Finance Act 2023
    可能所在
    https://www.tra.go.tz/resource-center/8 ; https://tanzlii.org/akn/tz/act/2023/7
    未获取原因
    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.
    影响
    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).

    缺失文件
    Foreign Exchange Act Cap. 271 R.E.
    可能所在
    https://www.bot.go.tz/Publications/Filter/1
    未获取原因
    The BoT publications page offers only the 1992 as-enacted Act (retrieved 2026-09-28).
    影响
    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).

    缺失文件
    Income Tax Act Cap. 332 consolidated after the Finance Acts 2023-2026
    可能所在
    https://www.tra.go.tz/images/uploads/acts/The_Income_Tax_Act.pdf
    未获取原因
    The TRA copy held (R.E. 2023) stops at para 4(c)(v); no later consolidation on the TRA site.
    影响
    tz.tax-wht-asm

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

    缺失文件
    Mining Act Cap. 123 (current consolidation)
    可能所在
    https://www.tumemadini.go.tz/publications/ ; https://tanzlii.org/akn/tz/act/2010/14
    未获取原因
    The newest copy on the Commission site is R.E. 2023 (does not include the 2024-2026 amendments); TanzLII returns a 403 challenge.
    影响
    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.

    缺失文件
    Mining (Minerals and Mineral Concentrates Trading) (Amendment) Regulations 2024
    可能所在
    https://tanzlii.org/akn/tz/act/gn/2018/2 (amendment history); Government Printer Gazette 2024; https://www.tumemadini.go.tz/publications/regulations/
    未获取原因
    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.
    影响
    tz.law-setaside-regs-2024tz.ctl-setasidetz.st-20tz.st-40

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