TRA Import Duty on Used Cars in Tanzania: 2026 Guide
By Carlink Tanzania · · 5 min read
When you import a used car into Tanzania, the price you pay in Japan is only part of the cost. The Tanzania Revenue Authority (TRA) charges several taxes before the car can leave the port, and on many cars they add up to more than half of the car's value.
The good news: the taxes follow clear rules. Once you understand them, you can estimate your total cost before you buy and avoid nasty surprises at the port. This guide explains each tax, the new rates from the Finance Act 2026, and a worked example.
First: TRA uses its own value, not your invoice
TRA calculates taxes on the car's customs value, based on its CIF value: the cost of the car plus insurance and freight to Dar es Salaam. TRA checks this against its own Used Motor Vehicle Valuation System, so if your invoice looks too low, TRA will use its own valuation. Always budget using a realistic value, not just the auction price.
The taxes you pay on a used car
Tax Rate Calculated on Import duty 25% (passenger cars) Customs (CIF) value Excise duty, engine size 0% up to 1000cc · 5% for 1001–2000cc · 10% above 2000cc CIF value + import duty Excise duty, car age 0% up to 8 years · 18% for 8–10 years · 35% for 10–20 years · 40% over 20 years CIF value + import duty VAT 18% CIF value + import duty + all excise duty Railway Development Levy 2% CIF value Customs Processing Fee 0.6% FOB value (car price before shipping)
The age-based rates above are the new rates under the Finance Act 2026, effective 1 July 2026. Before that, cars aged 8–10 years paid 15% and cars over 10 years paid 30%, so older cars now cost noticeably more to import.
Registration costs (after clearing)
Item Amount Registration tax TZS 250,000 Motor vehicle licence fee TZS 200,000 (501–1500cc) · TZS 250,000 (1501–2500cc) · TZS 300,000 (above 2500cc) HIV/AIDS Response Levy (first registration) TZS 50,000 (up to 1000cc) · TZS 100,000 (1001–1500cc) · TZS 150,000 (1501–2500cc) · TZS 200,000 (above 2500cc)
On top of taxes, budget for port handling and storage, the clearing agent's fee and number plates.
Worked example: a 2.0L SUV, new vs older
Let's take a petrol SUV with a 2.0L engine (under 2000cc, so 5% engine excise). Assume TRA values it at a CIF value of TZS 40,000,000 (FOB TZS 36,000,000). We compare a car under 8 years old with the same car aged 9 years.
Tax Car under 8 years Car aged 9 years Import duty (25% of CIF) 10,000,000 10,000,000 Excise, engine size (5% of CIF + duty) 2,500,000 2,500,000 Excise, age (CIF + duty × 0% or 18%) 0 9,000,000 VAT (18% of CIF + duty + excise) 9,450,000 11,070,000 Railway Development Levy (2% of CIF) 800,000 800,000 Customs Processing Fee (0.6% of FOB) 216,000 216,000 Total TRA taxes TZS 22,966,000 TZS 33,586,000
Add about TZS 650,000 for registration (registration tax, licence fee and HIV levy for a 1501–2500cc car), plus port and clearing charges.
What this shows:
On a newer car, taxes add more than half of the car's CIF value.
An older car of the same value costs over TZS 10.6 million more in tax, because of the age-based excise and the extra VAT on it. A cheaper, older car isn't always the better deal.
Engine size matters too. Going above 2000cc doubles the engine excise from 5% to 10%.
This example is for illustration. TRA's final assessment depends on its valuation of the exact car, so always get a calculation for your specific vehicle before you buy.
How to keep your import taxes down
Choose a car under 8 years old. Since July 2026, cars aged 8–10 years pay an extra 18% excise, and cars over 10 years pay 35% or more.
Watch the engine size. A car at or under 2000cc pays half the engine excise of a bigger engine, and cars up to 1000cc pay none.
Check the manufacture date, not just the model year. Age is counted from when the car was made, and a few months can move it into a higher band.
Don't under-declare the price. TRA uses its own valuation, and wrong declarations can lead to penalties and delays.
Clear quickly. Port storage charges start after the free days, so have your balance and documents ready when the car arrives.
Frequently asked questions
What is the import duty on cars in Tanzania? Import duty on passenger cars is 25% of the customs (CIF) value. On top of that come excise duty (by engine size and by age), 18% VAT, the 2% Railway Development Levy and the 0.6% Customs Processing Fee.
How is the age of the car calculated? From its year of manufacture. Under the Finance Act 2026, cars older than 8 years pay additional excise duty.
Does TRA use the price I paid? Not necessarily. TRA compares the declared value with its own Used Motor Vehicle Valuation System and may use its own figure.
Can I calculate the tax myself? Yes. You can estimate it with the rates in this guide, or use TRA's online used-vehicle tax calculator. Carlink also gives every customer a free, full cost estimate for the specific car before they commit.
Kwa ufupi (Swahili summary)
Ukiagiza gari lililotumika Tanzania, TRA inatoza ushuru wa forodha (25% ya thamani ya CIF), ushuru wa bidhaa kulingana na ukubwa wa injini (0%, 5% au 10%) na umri wa gari (18% kwa magari ya miaka 8–10, 35% kwa miaka 10–20, na 40% zaidi ya miaka 20 tangu Julai 2026), VAT ya 18%, pamoja na tozo ya reli (2%) na ada ya forodha (0.6%). Gari jipya zaidi na injini ndogo hulipa kodi kidogo. Carlink inakupa makadirio kamili ya gharama zote kabla hujanunua.
Get a free cost estimate
Thinking about importing a car? Send us the model, year and engine size, and we'll send you a full cost breakdown (car, shipping, TRA taxes and registration), free and with no obligation.
📞 Call or WhatsApp: +255 677 321 000
📍 Visit us: Savei Complex, Office 17 & 19, University Road (near Mlimani City), Dar es Salaam
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