Alcohol regulations in Tanzania, United Republic of

Licences needed

Industrial Manufacturing Licence (BRELA), Municipal Intoxicating Liquor Manufacturer's Licence, TBS Standards Mark Certificate, TRA Excise Manufacturer Registration

Authority

BRELA, Local Government Authorities (LGAs), Tanzania Bureau of Standards (TBS), Tanzania Revenue Authority (TRA)

Documents

Certificate of Incorporation, Taxpayer Identification Number (TIN), Tax Clearance Certificate, premises title or lease agreement, Environmental Impact Assessment clearance from the National Environment Management Council (NEMC), OSHA workplace compliance certificate, TBS factory inspection report, and production equipment flowcharts

Fees

Varies by investment scale; BRELA industrial registration fee ranges from TZS 500,000 to TZS 1,000,000; municipal liquor licensing fees vary by district; TBS factory certification fees assessed under GN No. 496L

Time to obtain

not confirmed

Who can import

Legally registered businesses in Tanzania with a valid TIN, VAT registration, and a general import/wholesale business licence

Licences or registrations

Import Business Licence (BRELA/LGA), TRA Customs TANCIS access registration, TBS Pre-Shipment Verification of Conformity (PVoC) Certificate of Conformity (CoC), and TRA Electronic Tax Stamps (ETS) portal registration

Authority

Tanzania Revenue Authority (TRA) Customs and Excise Department, Tanzania Bureau of Standards (TBS)

Documents

Commercial invoice, packing list, bill of lading / airway bill, Certificate of Origin, Certificate of Analysis / CoC from TBS PVoC inspection partner, valid Business Licence, and TIN certificate

Fees

Customs processing fees (0.6% FOB), TANCIS processing charges, and PVoC inspection service fees charged based on shipment FOB value

Time to obtain

not confirmed

Required

yes

Process

Imported spirits must be cleared through TBS Pre-Shipment Verification of Conformity (PVoC) in the exporting country, where testing against East African / Tanzanian standards and label review take place to obtain a Certificate of Conformity (CoC). On the Mainland, pre-packaged food and beverage products and their labels are governed and registered via the TBS i-SQMT system under the Standards Act (Cap. 130).

Authority

Tanzania Bureau of Standards (TBS)

Documents and samples

Product technical specification, certified laboratory Certificate of Analysis, clear artwork/label copies showing mandatory wording, manufacturer ISO/HACCP certifications, and representative batch test samples

Fees

PVoC inspection fees vary by certification route (typically 0.5% of FOB value subject to minimum fees); TBS local product certification fees apply according to official tariff scales

Renewal

Annual (TBS certification and standards marks are issued for 12 months)

Time to obtain

not confirmed

Spirits imported into Tanzania must be covered by a pre-shipment Certificate of Conformity (CoC) issued by an authorized inspection agency (e.g., SGS, Bureau Veritas, Intertek); shipments arriving without a CoC are subject to mandatory destination sampling, testing, and a 15% CIF penalty surcharge by TBS. Importers must apply for TRA Electronic Tax Stamps (ETS) at least 90 days before importation; stamps must be affixed to each bottle either at origin or in an approved bonded facility within 14 days of customs clearance. In the semi-autonomous archipelago of Zanzibar, intoxicating liquors require a specific import and delivery permit issued by the Zanzibar Liquor Control Board under the Liquor Control Act 2020.

25% to 35% ad valorem on CIF value under Chapter 22 (HS 2208) of the East African Community Common External Tariff (EAC CET)

Excise Duty: Specific rate between TZS 3,978 and TZS 4,386 per litre depending on alcohol strength and classification; undenatured ethyl alcohol (≥80% ABV) carries an excise rate of TZS 5,000 per litre for imports (TZS 4,000 for domestic production). Electronic Tax Stamp (ETS) cost: TZS 33,392 per 1,000 stamps for spirits and liquors. Value Added Tax (VAT): 18% (reduced to 16% for qualifying electronic payments). Railway Development Levy (RDL): 1.5% of CIF. Customs Processing Fee: 0.6% FOB.

Sold through licensed private channels including liquor stores, supermarkets, grocery stores, bars, and hotels. Licensing is regulated by local government councils under the Intoxicating Liquors Act (Cap. 77). Retailer off-licences (groceries/liquor shops) may sell between 8:00 AM and 7:00 PM on weekdays, and 9:00 AM to 12:00 Noon on Sundays and public holidays. On-premise venues (bars, clubs, hotels) operate under separate hours. In Zanzibar, retailing is strictly limited by the Zanzibar Liquor Control Board to licensed tourist premises and hotels; sale to local Muslims is prohibited.

Restricted; online retailing and on-demand delivery operate in an informal regulatory environment with no standalone e-commerce alcohol licence, but operators must hold a standard retail liquor licence and comply with age verification rules (minimum 18 years). In Zanzibar, unauthorized delivery without a Liquor Control Board permit is strictly prohibited.

Labels must comply with TZS 538 and specific spirits standards (TZS 109 / EAS standards). Mandatory items: brand name, product description/spirit category, alcohol strength by volume (% ABV), net volume in metric units, name and complete physical address of manufacturer/packer/importer, country of origin, batch/lot number, ingredients list, and health warnings (e.g., 'Excessive consumption of alcohol is harmful to your health' and 'Not for sale to persons under 18 years'). Languages must include English and/or Kiswahili. TRA Electronic Tax Stamps (ETS) must be visibly affixed across the closure.

Regulated under the Fair Competition Act 2003, Media Services Act 2016, and TCRA Content Regulations. Alcohol advertising cannot target children or minors under 18, use child actors, depict alcohol consumption as a medical remedy or performance enhancer, or promote excessive drinking. Broadcast advertising is subject to TCRA watershed restrictions. Under GN No. 198 of 2025 (Foreign Currency Usage Regulations), all advertised prices must be quoted exclusively in Tanzanian Shillings (TZS).

Standardized under Tanzania Bureau of Standards and East African Standards (EAS): Potable spirits (TZS 109 / EAS 109), Vodka (TZS 142 / EAS 142), Brandy (TZS 143 / EAS 143), Neutral spirit (TZS 144 / EAS 144), and Rum (TZS 146 / EAS 146). Commercial potable spirits typically mandate a minimum ABV of 37.5% to 40% depending on spirit category; neutral spirit must have a minimum alcoholic strength of 96% vol. TBS standard DTZS 3649 governs spirits not covered by specific individual standards.

Mainland Tanzania has no blanket dry zones. The semi-autonomous region of Zanzibar operates under the Zanzibar Liquor Control Act 2020: distilling and manufacturing of intoxicating liquors are strictly prohibited, sale and consumption by Muslims are outlawed, and alcohol operations are restricted to licensed tourist hotels and designated venues.

• In January 2024, the Tanzania Revenue Authority lowered the purchase price of Electronic Tax Stamps (ETS) for all spirits and liquors by over 20% to TZS 33,392 per 1,000 stamps (down from TZS 42,214.37).
• The Finance Act 2024/2025 amended the Excise (Management and Tariff) Act (Cap. 147) to adjust excise duty on undenatured ethyl alcohol (≥80% vol) to TZS 5,000 per litre for imports and TZS 4,000 for domestic production, permitting an excise offset for licensed spirits manufacturers using it as a raw material.
• The Finance Act 2024/2025 reformed excisable goods manufacturing licences to remain valid for 12 months from the date of issuance instead of expiring on a fixed calendar date of 31 December.
• Under the Foreign Currency Usage Regulations (GN No. 198 of 2025), all commercial pricing and advertisements in Tanzania must be quoted strictly in Tanzanian Shillings (TZS).

Urban population growth, rising disposable incomes, and an expanding safari and beach tourism sector sustain solid demand for imported premium spirits, particularly Scotch whisky, gin, and cognac. Lower Electronic Tax Stamp unit fees and standardized EAC PVoC compliance procedures offer a predictable import pathway, despite steep excise duty rates.

• Tanzania Revenue Authority (TRA)
• Tanzania Bureau of Standards (TBS)
• Business Registrations and Licensing Agency (BRELA)
• Tanzania Communications Regulatory Authority (TCRA)
• Zanzibar Liquor Control Board

1. Tanzania Revenue Authority - Excise Duty and Electronic Tax Stamps
2. Auditax International - Tax Updates and Excise Duty Rates
3. Daily News Tanzania - TRA Announces New Tax Stamp Prices
4. EY Global Tax Alert - Tanzania Enacts Finance Act 2024/2025 Changes
5. Zatra Law - TBS Certification and Electronic Tax Stamp Regulations Tanzania
6. Tanzania Laws - Intoxicating Liquors Act (Cap. 77)
7. Zanzibar Liquor Control Act, 2020