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Mandatory Trademark Recordation Now Required for Imports into Tanzania

Effective 1st December 2025, all goods imported into Mainland Tanzania must comply with a new trademark recordation requirement introduced under the Finance Act, 2025. This legislative update amends the Merchandise Marks Act [Cap. 85 R.E. 2023], specifically through the addition of Section 11A, which mandates that any trademark linked to imported goods—regardless of where the mark is registered—must be formally recorded with the *Chief Inspector of Merchandise Marks*.

This initiative, announced by the *Fair Competition Commission (FCC), is part of a broader strategy to enhance **intellectual property enforcement* and *border protection*, aiming to curb the influx of counterfeit products into the Tanzanian market. By requiring trademark recordation, customs and inspection authorities will be better equipped to identify and intercept infringing goods at entry points.

What Trademark Owners and Importers Should Know

To comply, trademark owners and importers are advised to begin preparations immediately. This includes:

•⁠ ⁠Reviewing trademark portfolios
•⁠ ⁠Gathering required documentation
•⁠ ⁠Appointing authorized representatives
•⁠ ⁠Preparing for timely submission before the deadline

The procedural framework is outlined in the *Merchandise Marks (Recordation) Regulations, 2025, which detail the application process and supporting documents. Applicants must complete **Form FCC 1*, providing:

•⁠ ⁠Full applicant details
•⁠ ⁠Nationality or jurisdiction of incorporation
•⁠ ⁠Place of manufacture
•⁠ ⁠Sample or clear image of the trademarked goods
•⁠ ⁠Information on licensees or affiliated entities
•⁠ ⁠Certified copy of the trademark registration
•⁠ ⁠Proof of payment of applicable fees

*Fee Structure and Validity*

As per the *Second Schedule* of the Regulations, the following fees apply:

| *Transaction* | *Fee (TZS)* |
|———————————-|—————|
| Initial Trademark Recordation | 200,000 |
| Change of Ownership | 150,000 |
| Change of Name | 100,000 |
| Annual Renewal | 50,000 |
| Search or Certified Copy Request | 3,000 |

Recordation is valid for *one year, with **annual renewals* required to maintain compliance.

*Representation Before the FCC*

Starting 1 December 2025, only *registered and authorized representatives* will be permitted to act before the FCC in matters related to trademark recordation. Trademark owners must ensure their agents are properly appointed and recognized by the Commission. Failure to comply may result in *delays in customs clearance* and potential disruption of import operations.

*Legal Disclaimer:*
This article is provided for general informational purposes only and does not constitute legal advice. Readers are encouraged to consult their legal counsel or reach out to *Lexicon Attorneys Law Company* for tailored guidance specific to their circumstances.

A. Fimbo, Legal Officer, Lexicon Attorneys Law Company

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THE COMPANIES (EXTENSION OF PERIOD FOR SUBMISSION OF INFORMATION OF BENEFICIAL OWNERSHIP) NOTICE GOVERNMENT NOTICE NO. 189 OF 2021 (GN. 189/2021)

1.0       BRIEF BACKGROUND

1.1       Section 7 of the Finance Act, 2020 amends Section 2 of the Companies Act, 2002 and a new concept “Beneficial Owner” is introduced. Beneficial Owner is defined to mean a natural person:

  • who directly or indirectly ultimately owns or exercises substantial control over an entity or an arrangement;
  • who has a substantial economic interest in or receives substantial economic benefit from an entity or an arrangement directly or indirectly whether acting alone or together with other persons;
  • on whose behalf an arrangement is conducted; or
  • who exercises significant control or influence over a person or arrangement through a formal or informal agreement. 

1.2       Section 16 of the Finance Act 2020 further amends Section 451 of the Companies Act 2002 to establish the Register of the Beneficial Owners.

1.3       Section 17 of the Finance Act 2020 moreover amends Section 459 of the Companies Act 2002 by adding immediately thereafter Section 459A, which states that:

(1).      A company incorporated under this Act before the 1st day of July, 2020 shall, within six months from the 1st day of July, 2020 comply with requirements of section 14 (2)(b), and

(2).      The Minister may, by notice published in the Gazette, extend the period of compliance stipulated under subsection (1).

2.0       GN 189/2021

2.1       In exercise of the powers conferred to him/her by Section 459A of the Companies Act, 2002 (as Amended by the Finance Act 2020), the Minister through GN 189/2021 extended time for the beneficial owner to submit their information to the Registrar from 6 months to 12 months.

3.0       MOTIVE BEHIND INTRODUCTION OF THE BENEFICIAL OWNER PERCEPTION

3.1       To assist law enforcement agencies to prevent and or combat tax evasion, money laundry and terrorism financing.

4.0       DISCLAIMER: There is no any professional relationship formed between Lexicon Attorneys Law Company and the reader of this article; for more details please contact your legal attorney.

Written by:

Aneth K.

Intern – Lexicon Attorneys Law Company

Edited by:

Jimmy Mrosso

Partner – Lexicon Attorneys Law Company

 

Date: 25th February 2021

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TAX HIGHLIGHTS FROM THE 2020/2021FINANCIAL BUDGET

  1. No income tax for special economic zones products.
  2. Skills Development Levy reduced to 4%.
  3. Tax Objections to be decided within 6 months.
  4. Withholding tax on banks agents of 10% has been introduced.
  5. Income tax threshold to 270,000 per month from 170,000 to employees
  6. Excise duty on powdered beer and powdered juice.
  7. Capital gain tax on land transfer business.
  8. Minister to have power to exempt capital expenditure on special projects not exceeding Tshs. 1B.
  9. No vat on insurance crops business.
  10. Gross income for cooperatives/saccos to be taxed increased from Tzs. 50m to Tzs. 100m.
  11. Imports duty of 0% on covid related inputs.
  12. Allowable deductions for expenditure on aids / covid 19 contributions
  13. Zero import duty on all packaging /caps for locally produced wines and agriculture produces to be processed within the country.
  14. Vehicle special numbers @ Tshs 500k.