Define the terminology 'customs' as used in customs procedures, and describe the relationship between Tanzania revenue authority (TRA) and customs and excise department as their functions ?

Customs refers to the government agency responsible for regulating the flow of goods in and out of a country. Customs procedures involve the assessment and collection of duties and taxes on imported and exported goods, as well as the enforcement of regulations related to trade and border security.

The Tanzania Revenue Authority (TRA) is the government agency responsible for collecting taxes and duties in Tanzania. The Customs and Excise Department is a division within the TRA that specifically deals with customs procedures, including the assessment and collection of customs duties and taxes on imported and exported goods.

The relationship between the TRA and the Customs and Excise Department is that the Customs and Excise Department operates under the umbrella of the TRA and is responsible for implementing customs procedures in accordance with the laws and regulations set by the TRA. The TRA provides oversight and guidance to the Customs and Excise Department to ensure that customs procedures are carried out effectively and efficiently.

Overall, the TRA and the Customs and Excise Department work together to ensure that customs procedures are followed, duties and taxes are collected, and trade flows are regulated in accordance with the laws and regulations of Tanzania.

Definition of Customs as Used in Customs Procedures

Customs refers to the government agency or authority responsible for administering and enforcing laws and regulations governing the movement of goods across national borders. Customs procedures involve the collection of duties, taxes, and other fees on imported and exported goods, as well as the inspection and control of goods to ensure compliance with regulations.

Relationship between Tanzania Revenue Authority (TRA) and Customs and Excise Department

In Tanzania, the Tanzania Revenue Authority (TRA) is the government agency responsible for collecting revenue and enforcing tax laws. The Customs and Excise Department is a division within the TRA that specifically handles customs procedures.

Functions of TRA and Customs and Excise Department

TRA

- Collects revenue from various sources, including customs duties, taxes, and fees
- Enforces tax laws and regulations
- Facilitates international trade by providing customs services
- Protects the country's economic interests by preventing smuggling and other illegal activities

Customs and Excise Department

Customs

- Collects customs duties and other fees on imported goods
- Assesses and verifies the value of imports for duty calculation
- Controls the release and delivery of goods from customs warehouses
- Enforces customs laws and regulations to prevent smuggling and other offenses

Excise

- Collects excise duties on locally manufactured or produced goods
- Verifies the production and distribution of excisable goods
- Enforces excise laws and regulations to prevent evasion and counterfeiting

Interdependence of TRA and Customs and Excise Department

The TRA and Customs and Excise Department work closely together to facilitate international trade and protect Tanzania's economic interests. The TRA provides the overall framework for revenue collection and tax enforcement, while the Customs and Excise Department specializes in customs procedures and border control.

By streamlining customs processes and ensuring compliance with regulations, the TRA and Customs and Excise Department contribute to the efficiency of international trade, promote economic growth, and generate revenue for the government.