airfreight department airfreight customs import ......import process with an emphasis on...

AIRFREIGHT DEPARTMENT

AIRFREIGHT CUSTOMS IMPORT CLEARANCE PROCEDURE

Document NO: BLX-TZA-AIR-PRO-0005 REV 04

Effective date: 23 January 2020

This Document is uncontrolled when printed This document is the property of Bolloré Logistics; Distribution and reproduction prohibited without

authorization of the Q-HSE Manager ``

Management System

Procedure


Airfreight Customs Import

Clearance Procedure

Prepared By Reviewed By Approved By

Erick MSINA

Augustine MWANG'ANGA

Severine RIWA

Deputy Airfreight Manager

QHSE Manager Airfreight Manager





This Document is uncontrolled when printed Page 1 of 16

This document is the property of Bolloré Logistics; Distribution and reproduction prohibited without

Authorization of the Q-HSE Manager ``

1.0 Scope and Purpose

1.1 Purpose

This procedure aims at providing an overview of the airfreight customs

import process with an emphasis on documentation requirement

1.2 Scope

This SOP covers Tanzanian clearance of the importation by air, under exemption regime, temporary importation and normal clearance on duty paid basis

2.0 Responsibilities

Customer service officer

• Shall ensure all appropriate documentation required for clearance are available

• Shall maintain communication with the customer on their cargo to keep them updated

• Shall full adhere to the requirements as stipulated in this procedure Head of Department

• Shall ensure the procedure is implemented, communicated and understood by all relevant personnel involved in clearance process

3.0 Reference Documents

• ISO9001:2015 Quality Management system requirements








4.0 Definitions & Abbreviations

PMD Post Manifest Declarations

ISO

The International Organization for Standardization is an international standard-setting body composed of representatives from various national standards organizations

Quality Management system

(QMS) is a formalized system that documents processes, procedures, and responsibilities for achieving quality policies and objectives.

PAD Pre-Arrival Declaration

QHSE Quality, Health, Safety and Environment

TRA Tanzania Revenue Authority

BLX TZ Bollore Transport and Logistics Tanzania

AWB Air Way Bill

GPSA Government Procurement Services Agency

TASAC Tanzania Shipping Agencies Corporation

POL Point of Loading TANCIS Tanzania Customs Integrated System

PSI Pre-shipment Inspection COC Certificate of conformity to standards

PVoC Pre- Verification On Conformity to standards COO Certificate of Origin

TBS Tanzania Bureau of Standards

TPDC Tanzania Petroleum Development Company

5.0 Process & Methodology

5.1 Summary of documentation required

5.1.1 Air Way Bill (AWB)

The AWB is of the most sensitive documents, which accuracy should not be compromised as the process for its correction and subsequent effects can have substantial negative financial and operational consequences.

The AWB shall stipulate the following:

• Consignee Details:

Full styles address must be clearly provided detailing the consignee name, physical location and ideally details of the contact person

• Notify Party Details:








Shall stipulate the address of Bollore Transport and Logistics Tanzania Ltd

• Cargo Description

The AWB must give at least General description of goods and if such goods require special attention such as cold room services or any other special handling information, number of packages, dimensions and weight in kilograms

• Status

The “Airport of final destination must be Dar-es-Salaam

5.1.2 Commercial Invoice

The Commercial Invoice must be detailed (as per pertaining Packing List) and the total CIF value (Cost, Insurance and Freight) of the consignment must be indicated. The Commercial Invoice must be addressed to the Consignee, providing full style physical address.

A full and comprehensive description of each item must be provided in order to avoid rejection during the Customs clearance process. The currency of the Commercial Invoice must be clearly specified & the invoice must be clearly worded in English.

BLX TZ recommends to:

• Have the exact details reflected on the Packing List copied and pasted on the Commercial Invoice.

• Values of each goods indicated in the adjacent column.

• A line for the “insurance cost” after the “Cargo value”.

• A line for the “Freight cost” after the “Insurance cost” line.

• A total CIF value indicated at the bottom of the document and after the “Freight cost” line.

•

It is important that the Commercial Invoice specify separately the amounts for Cost (Goods Value), Insurance and Freight. If the Commercial Invoice is not on CIF basis, it is compulsory to provide an Insurance Debit Note and a Freight Invoice for Customs Declaration purposes. A Commercial Invoice must be issued by the shipper for each consignment per AWB








5.1.3 Packing List

Description of the goods on the packing list must match with the details

mentioned on the Commercial Invoice. The Packing List must indicate for each

item / package; the marks & numbers, cargo description, weight and

dimensions.

A Packing List must be issued by the shipper for each consignment on as per

AWB

5.1.4 Authority Letter

An Authority Letter allowing Bolloré Transport and Logistics Tanzania Ltd.

(referred to as BLX TZ) to act as the appointed Clearing & Forwarding Agent

must be issued by the consignee and addressed to TRA, “Commissioner of

Customs & Excise Duty”. The letter must be copied to the cargo handling

company M/S Swiss port Tanzania

5.1.5 Taxpayer Identification Number certificate

The consignee/receiver must provide a copy of the valid TIN Certificate prior to

commencement of customs pre-clearance

5.1.6 C36 Form

A C36 form is a Customs document, which stipulates the particulars of the

goods and their customs value. This document must be issued by the

consignee/importer for each specific consignment.

The consignee is required to duly fill , sign and stamp this form and forward it to

BLX TZ well in advance since it constitutes one of the requirement to initiate the

pre-clearance formalities in Tanzania. The consignee per AWB must issue a

C36 Form

5.1.7 EAC / SADC COO (Certificate of Origin)

An EAC or SADC COO is applicable only for cargo originating from EAC or

SADC countries.

The Competent Authorities in the country of origin will issue this Certificate of

Origin. The COO is required by the Tanzanian Authorities to confirm the true








origin of the cargo and to obtain the preferential exemption under the “rule of

origin”.

A Copy of the COO must be forwarded in advance as it constitutes one of the

requirements to initiate the pre-clearance formalities in Tanzania. A the

Chamber of Commerce for each consignment must issue COO

5.1.8 CoC (Certificate of Conformity)

Certificate of Conformity is compulsory in Tanzania for a wide range of products

as stipulated under TBS on the Pre-shipment Verification of conformity (PVoC)

program, for which a comprehensive list can be obtained through the

authorized inspection bodies such as SGS or BV.

The CoC must be organized at the origin and by the shipper or supplier.

Note that failure to avail the CoC will result into a penalty of 15% of the CIF

value, and a risk of the consignment be rejected entrance into Tanzanian

market will also be substantial

Other documents may be required by the Authorities in order to execute the

clearance formalities, such as but not limited to Exemption letters, Permits from

Government bodies (TBS, TFDA, TAEC, GCLA etc.)

Such requirements are mainly linked to the nature of the goods and it is the

responsibility of the importer to obtain the relevant permits and documentation.

Depending on the agreed scope of work, BLX TZ can assist in obtaining some

of these permits

International Sanitary and Phytosanitary measure (ISPM) No 15 to confirm

treatment of wood packaging Materials

More information on some of the requirements can be found at the following

websites:

TFDA - www.tfda.or.tz

TAEC - www.taec.or.tz

GCLA - http://gcla.go.tz








5.2 Import Clearance

5.2.1 Clearance under exemption

Bollore Transport and Logistics requires the full set of COPY of correct

clearance documents 4 working days before the arrival of the flight

The set of required documents are AWB/Invoice/Packing list and VAT

EXEMPTION certificate

The original AWB/INVOICE/PACKING LIST normally arrive by the cargo on

flight arrival

Note: If documents are delayed cargo will incur airport storage charges which

start after 3 days after cargo arrival and the current rate is USD 0.05per kg/per

day

5.2.2 Express clearance by CB1 bond by use of forms C12

Bollore Transport and logistics has established a bond for clearance of

perishables, AOG shipments and valuables without normal procedures

Bollore Transport and Logistics will perfect the bond once documentation

process is completed

5.2.3 Temporary importation by CB 10 bond








Bollore Transport and Logistics can arrange to clear TEMPORARY tools /

equipment by

CONSIGNEE will write a letter to the commissioner for customs giving reason

for temporary import, asking permit to clear on temporary import regime

Consignee will write a letter of undertaking to Bollore to confirm liability incase

full re-exportation of the goods is not done and taxes demanded by customs

Note:

C10 BOND, a security bond equal to the amount of taxes payable needs to be

put up with customs for the duration of the temporary import, Bollore Transport

and Logistics will take 10 working days to process the CB10 Bond.

Bollore Transport and Logistics will charge a percentage bond on the bond in

force (BIF)

5.2.4 Re – exportation

It is important for re-exportation of the temporary imports to be done by Bollore,

the same agent who did the import in order to control perfection and bond

cancellation. A bond cancellation fee is chargeable

In the event that items are not re-exported out of Tanzania within 12 months

extension must be sought for the bond to be extended or full taxes must be

paid

5.2.5 General clearance by TANCIS process

Based on receipt of full set of clearance documents as stipulated under section

1 –Summary of Documents, a customs entry declaration will be prepared &

submitted online by BLX TZ on the TANCIS system

The customs declaration can be done in 2 possible ways:

TANCIS PAD prior to aircraft arrival, awaiting manifest details

Provided full set of clearance documents are received from Baker Hughes prior

to aircraft arrival at Dar es Salaam airport, the declaration application can be

done in which case TRA will treat the declaration as PAD, awaiting manifest

registration details which once confirmed by the Airline will be uploaded and

linked by BLX TZ to the customs entry declaration on TANCIS








TANCIS PMD – Post Manifest Declaration Clearance Plan

For customs declaration after aircraft arrival, BLX TZ will arrange for Post

manifest declaration on TANCIS.

Note: For both Plans i.e. PAD and PMD, it takes at least 2 working days for

BLX TZ to process customs declaration and customs to issue assessment

notice for tax payment provided there is no any rejection or request for extra

information/details.

In the event of a rejection, BLX TZ Declaration Desk will immediately inform

consignee and/ or the relevant Bolloré office. An automatic notification email

will be sent to the consignee and the Clearing Agent

If the declaration is successfully done TANCIS system generates out an

assessment notice (TANSAD) with reference number TZDA-15-Followed by

numerical number e.g. TZDA-15-100001

Furthermore, the system generates payment advise notice and payment control

number forms which are used for payment of the taxes assessed thereof.

Consignee or BLXTZ will arrange payment to TRA account through direct

online transfer or bank transfer.

Once the payment is made the same has to be reflected into the system so as

to be able to proceed for selectivity which shows level of intervention on

physical cargo verification by Customs

5.2.6 Customs selectivity – CRMS

Upon payment of Taxes, the CRMS will indicate the level of physical customs

selectivity, which can be as follows:

Release Notice: Direct release without physical verification

Selectivity Notice: Physical verification compulsory

5.2.7 Customs Verification

If CRMS issue Selectivity Notice (The physical verification is compulsory).

Bollore Transport and Logistics Tanzania Ltd will arrange with the handling

agent (Swiss port or DHL) for physical verification








Upon completion of the verification exercise, the customs officer will input the

verification account on CRMS, waiting for the same to be reviewed by the

customs supervisor at the airport for issuance of Release Notice.

In case of any additional items & /or discrepancies found in the declaration

documents, customs will hold the customs release and will raise a query which

the consignee / Appointed clearing agent will be required to justify by providing

reasonable explanations & /or confirm compliance with the findings i.e.

Agreeing to pay the related additional taxes as well as applicable penalty

charges

5.2.8 TANSAD (Tanzania Single Administrative Document)

Upon completion of Customs verifications, Customs will finalize the verification

remarks on TANCIS and issue TANSAD which enables the customs release

order to be printed.

5.2.9 Customs Release Order

A Copy of the TANSAD needs to be printed and lodged at Customs to enable

them to issue the Customs release Order

5.2.10 Payment of Handling and Storage Charges

After obtaining release order from customs, BLX TZ will arrange to obtain from

and pay to handling agent on behalf of the consignee all Handling and storage

charges. BLX TZ will bill these charges to the consignee along with service

charges before or after delivery of the cargo

5.2.11 Gate Pass Issuance

Customs release order and handling + storage charges receipts along with

other supporting documents such as AWB, packing list etc. will submitted to

Handling Agent security desk for gate pass issuance.

Once it is confirmed that all relevant charges were paid and all required

documents are submitted, Handling Agent security section will issue gate pass

the same day of submission

5.2.12 Carry – Out Process








Handling Agent security section after issuing gate pass the same day of

submission has to finalize carry-out procedure at TANCIS system to enable

close the said file (shipment) completely)

The truck will then be dispatched for loading and then delivery to the appointed

local warehouse/consignee’s premises

5.3 Imports under exclusive mandate of TASAC and GPSA

Implementation of The Tanzania Shipping Agencies Act, 2017 and The Public

Procurement Regulations, 2013 were made effective in 2019. Tanzania

Shipping Agency Corporation (TASAC) and The Government Procurement

Services Agency (GPSA) have been given mandate to carry out customs

clearance as detailed below.

5.3.1 Clearance under TASAC

The government of Tanzania has mandated TASAC to carry out customs

clearance of all: minerals, mineral concentrates, machineries, equipment,

products or extracts related to minerals and petroleum, ammunition, live

animals, and arms government trophies or any other goods as the Minister may

by order published in the gazette.

Therefore, when importing the afore-mentioned cargoes, the customs

clearance procedure described above shall be carried out by TASAC.

5.3.2 Clearance under GPSA

GPSA is the government agency responsible for procurement and customs

clearance shipments consigned to the government of Tanzania, ministries

and/or any government agencies.

Therefore, when importing the afore-mentioned cargoes, the customs

clearance procedure described above shall be carried out by GPSA.








5.4 Key performance indicators and responsibilities

Step Time frame Responsibility

Provision of Clearance Documents

(Full set)

Minimum 4 Days prior to aircraft arrival at Dar-es-salaam

Shipper / consignee or Bollore Country of Origin/ Loading

TANCIS formalities

2 Days after receipt of full set of copy documents. 3-4 working days for shipments with more than 50 line items per invoice.

Bollore Transport and Logistics Tanzania,

Payment of Duties & Taxes

Same confirmed TRA System

1 Days after completion of TANCIS formalities (If Bollore pays on behalf of the importer)

Bollore /consignee

Physical Customs Verification

1 Day after issuance of selectivity notice

Bollore Transport and Logistics Tanzania/Customs(TRA)

TANSAD Tanzania Single Administrative

Document and Customs Release

Order

1 Day after completion of physical verification

Customs (TRA)

Gate Pass Issuance Same day of customs release order issuance

Handling Agent

Carry-Out Process Same day of Gate pass issued Handling Agent

JMP/Manifest Same day of Gate pass / Carry-Out Issuance

Bollore Transport and Logistics Tanzania

Delivery of Cargo The same day of Gate pass issuance

Bollore

Days mentioned above are working days








Important Note:

Cargo shall not be sent before sending copies of pre-alerts, which BLX TZ must

confirm, correctness before lodging to customs

Scan copy of clearance documents must be sent to the following email

addresses:

• Air Freight Manager

• Deputy Air Freight Manager

• Customer Service Supervisor








6.0 Process Map

Number of days

Airport clerk Airport customs officer Cargo handling agentSWISSPORT

Airfreight Customs Clearance Process

Lodge folder at

customs banker

Scan documents

and input into

ASY-SCAN

Examiner selected

in ASY-SCAN

Lodge folder to

customs for

examination

Locate cargo

Transfer cargo to

verification area

Contact verifying

officer for

verification or

release cargo

Obtain release

order

Verify goods

Put remarks in the

system

Secure handling

and storage

Carry out of

swissportGate Pass

TBS

Carry out of TRA

Swissport

approve Gate

Pass

Trace Cargo

Load cargo out of

airport

Custom Preventive

Section Confirm

Swiss port

security TAA/TBS/Security

TRA Gate Check &

TAA








7.0 Revision history

Sn Rev No.

Revision date

Review made by;

Description Of Changes Made

1. 03 10, July 2018 QHSE

Manager(MR)

Revision made on; Procedure format 1.0 Scope and Purpose 2.0 Responsibilities 3.0 Reference Documents 4.0 Definitions & Abbreviations 5.0 Process & Methodology 6.0 Process Map 7.0 Revision history 8.0 Records

2.

04 17 January

2020

QHSE Manager(MR)

Review to include section 5.3 Clearance under TASAC and 5.4 Clearance under GPSA, 4.0 Definitions & Abbreviations to include GPSA and TASAC








8.0 Records

• Airway bill (AWB)

• Commercial invoice

• Itemized packing list

• Authority letter

• Tax-payer identification number certificate

• C36 form

• EAC AND/OR SADC COO (Certificate of Origin)

• COC (Certificate of Conformity)

• VAT220A (APPROVED)