Abstract:
The study was conducted to assess the effects of regional customs policies and regulations on revenue
collection in Tanzania. Specifically, the study aimed at determining the regional customs policies and
regulations affecting revenue collection in Tanzania, establishing the effects of trade liberalization on
revenue collection in Tanzania, and assessing the challenges facing the Tanzania Revenue Authority in
implementing international and regional customs policies and regulations. This was a cross-sectional
study, where respondents were obtained using the Purposive sampling technique, and a total of 80
respondents were included from Namanga border post, Tunduma border post and Dar es Salaam port,
and Inland Clearance Depot in Dar es Salaam. Questionnaires, interviews, and document reviews were
used as the main tools for collecting data. The findings revealed that the World Customs Organization
through the Revised Kyoto Convention, SADC as well as the EAC protocols’ provisions on the dutyfree,
free movement of people, goods, and products reduce the amount of imports revenues in Tanzania.
The study concludes that there is a significant influence of regional customs policies and regulations on
revenue collection. Also, it was found that customs laws, policies, and regulations are not the main
factors lowering the imports duties; instead, there are many more factors such as political interference,
Technological advancement, Low-quality products imported, lack of training, and low understanding
of regional integration and trade liberalization among employees at the border posts are some
challenges facing TRA customs at the Border Posts. The study recommends that the government of
Tanzania reduces the number of goods and services that are imported without paying any tax; review
the agricultural products that must pay tax, and which must be duty-free. TRA organizes frequent
training to employees to increase their understanding of the laws, policies, and regulations governing
customs in regional groupings. TRA strengthens the tax evasion department to control the illegal entry
of goods and products in all Borders in the country.
