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

货物起点

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

• Inspection fee (clearance and inspection fee)

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

  法律原文金额未确认

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

• Mineral royalty on gold

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

  法律原文金额未确认

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

• Reduced royalty on gold sold to the Bank of Tanzania

  4% Gold sold to the BoT

  法律原文金额未确认

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

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

  One third of the royalty due

  法律原文

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

• Reduced royalty on gold sold at refinery centres

  4% Gold sold at refinery centres

  法律原文金额未确认

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

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

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

  法律原文金额未确认

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

• Export permit application fee

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

  法律原文金额未确认

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

• HIV Response Levy on minerals

  0.1% All minerals

  法律原文金额未确认

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

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

  法律原文

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

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

  USD 10,000

  法律原文金额未确认

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

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

  法律原文

  • 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.

  法律原文

  • 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.

  法律原文

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

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

  法律原文

  • 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…

  法律原文

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

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

  90 days

  法律原文金额未确认

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

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

  官方指引

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

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

  法律原文

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

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

  官方指引

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

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

  法律原文

  • 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, "…

  法律原文

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

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

  法律原文

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

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

  法律原文

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

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

  Not less than 20% of the gold

  法律原文金额未确认

  • 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

途经

Doré bar - stamped/exporter-sealed → 999.9 kilobar

• GST - first supply of precious metal after refining

  GST-free (0%, input credits allowed) First supply of precious metal after its refining by, or on behalf of, the supplier, where the refiner is a "refiner of precious metal" and the recipient a "dealer in precious metal" (each: an entity that satisfies the Commissioner of the activity - s.195-1)

  法律原文金额未确认

  • A New Tax System (Goods and Services Tax) Act 1999, s.38-385; s.195-1

• GST on importation of precious metal

  Non-taxable importation (precious metal); otherwise GST 10% of the value of the taxable importation (customs value plus international transport and insurance, s.13-20) Imported gold that meets the precious-metal definition is a non-taxable importation because its supply would be input taxed or GST-free (s.13-10(b)); dore and other gold outside the definition is a taxable importation

  法律原文金额未确认

  • A New Tax System (Goods and Services Tax) Act 1999, ss.13-5, 13-10(b), 13-20

• GST - other supplies of precious metal

  Input taxed (no GST charged; no input tax credits) Gold (in an investment form) of at least 99.5% fineness (s.195-1 precious metal); "investment form" is not defined in the Act - the ATO describes it as a coin, wafer, bar or other tradeable form with an internationally accepted hallmark (LBMA-approved for gold)

  法律原文

  • A New Tax System (Goods and Services Tax) Act 1999, s.40-100; s.195-1

• GST reverse charge on supplies of goods containing valuable metal

  10% of the price, payable by the recipient A taxable supply of goods consisting wholly or partly of valuable metal (gold, silver, platinum) to a recipient registered or required to be registered, where the market value of the goods does not exceed the valuable metal threshold (i.e. is not at least 10% above the value of the metal in them) or the parties agree in writing - e.g. scrap, dore and other non-investment gold

  法律原文金额未确认

  • A New Tax System (Goods and Services Tax) Act 1999, Division 86 (ss.86-5, 86-10, 86-25); s.195-1 valuable metal

• Customs duty on gold

  Free HS 7108.11.00, 7108.12.00, 7108.13.00, 7108.20.00 and 7112.91.00 (general rate Free; the rate footnote: FTA originating goods Free unless otherwise shown)

  官方指引金额未确认

  • Customs Tariff Act 1995, Schedule 3

• Buying or selling bullion (gold, silver, platinum or palladium as a bar, coin, ingot, plate, wafer or like form, bearing a mark guaranteeing fineness and traded by reference to the spot price) in the course of carrying on a bullion-dealing business is a designated service: enrolment, AML/CTF program…

  法律原文

  • AML/CTF Act 2006, s.5 (bullion); s.6(3) table 2 item 1; ss.39E, 41, 43, 51B

• Buying or selling precious metal (gold, silver, platinum-group metals, or an alloy with at least 2% of them, manufactured or not), precious stones or precious products in the course of carrying on a business, where the purchase involves physical currency and/or virtual assets totalling $10,000 or mo…

  $10,000 in physical currency and/or virtual assets

  法律原文

  • AML/CTF Act 2006 as amended by the AML/CTF Amendment Act 2024, s.5A; s.6(3) table 2 item 2; Amendment Act s.2 and Sch 3 Pt 4 items 11-12

    “buying or selling one or more of the following items in the course of carrying on a business, where the purchase involves the transfer of physical currency or virtual assets (or a combination of physical currency and virtual assets) with a total value of not less than $10,000, whether the purchase is made in a single transaction or in several transactions that are linked or appear to be linked: (a) precious metal; (b) precious stones; (c) precious products”

• Export markets accept Australian bars through the refiner's LBMA Good Delivery listing and exchange accreditations (CME, SGE, OSE, DGCX for the Perth Mint).

  行业惯例

• No economy-wide cap on cash payments was found. Reporting entities must report threshold transactions (transfers of $10,000 or more in physical currency) to AUSTRAC within 10 business days (s.43; s.5). Moving monetary instruments worth $10,000 or more into or out of Australia must be reported (s.53)…

  $10,000 (reporting, not a limit)

  法律原文

  • AML/CTF Act 2006, ss.5, 43, 53

    “monetary instrument means any of the following: (a) physical currency; (b) a bearer negotiable instrument; (c) a thing prescribed by the AML/CTF Rules.”

• No foreign-exchange control or repatriation requirement on gold export proceeds was identified.

  未经核实

• No export permit or licence for gold (it is not a prohibited export). The owner must enter goods for export by an export declaration and may not load them without an authority to deal (export entry advice); consignments with an FOB value of $2,000 or less are exempt unless a permission is required. …

  FOB value above $2,000

  法律原文

  • Customs Act 1901, ss.113(1)-(2A), 113AA, 114, 114C, 116

    “an FOB value not exceeding $2,000 or such other amount as is prescribed”

• Origin and CAHRA due diligence on supplies is imposed on Australian refiners by the LBMA RGG as a Good Delivery condition, not by Australian statute.

  二手资料

• Importing, purchasing or transporting gold (HS 7108) that was exported from Russia after 30 Sep 2022 is a sanctioned import (Designation Sch 1 item 16; AS Regulations reg 4A(1)-(3)) and an offence unless authorised by a permit of the Minister for Foreign Affairs under reg 18(1)(b) (reg 12A); it exte…

  法律原文

  • Autonomous Sanctions (Import Sanctioned Goods-Russia) Designation 2022 Sch 1 item 16; Autonomous Sanctions Regulations 2011 regs 4A, 12A, 18; Autonomous Sanctions Act 2011 s.16

• Supplying, selling or transferring an item of gold, precious metals and diamonds so that it is transferred to the Government of Syria (or its public bodies, agents or controlled entities) is a sanctioned supply, and importing or purchasing such an item from them is a sanctioned import; both are offe…

  法律原文

  • Autonomous Sanctions Regulations 2011, regs 4(4), 4A(4), 12, 12A, 18

货物终点

• Customs duty on gold imports

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

  官方指引金额未确认

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

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

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

  法律原文

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

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

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

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

  官方指引

  • Cabinet Decision No. 25 of 2018

• Import VAT

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

  法律原文金额未确认

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

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

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

  AED 60,000

  法律原文金额未确认

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

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

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

  AED 55,000

  法律原文

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

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

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

  法律原文

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

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