East African Court of Justice bars Tanzania from levying excise duty on Kenyan matches

East African Court of Justice bars Tanzania from levying excise duty on Kenyan matches

East African Court of Justice bars Tanzania from levying excise duty on Kenyan matches

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The dispute centres on section 34(u) of Tanzania’s Finance Act, No. 11 of 2025, which amended the Excise (Management and Tariff) Act to impose an excise duty of TShs 400 per kilogram on imported safety matches classified under HS Code 3605.00.00

The East African Court of Justice (EACJ) has issued interim orders restraining the Tanzania Revenue Authority (TRA) from levying or collecting a controversial excise duty imposed on safety matches manufactured in Kenya and exported to Tanzania, pending the hearing of a substantive regional trade dispute.
In a ruling delivered in Arusha on March 30, 2026, the regional court granted temporary relief to Match Masters Limited in Application No. 15 of 2025 arising from Reference No. 39 of 2025.
The dispute centres on section 34(u) of Tanzania’s Finance Act, No. 11 of 2025, which amended the Excise (Management and Tariff) Act to impose an excise duty of TShs 400 (Sh19.85) per kilogram on imported safety matches classified under HS Code 3605.00.00.

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According to Match Masters, the levy unfairly targets imported safety matches while exempting identical products manufactured within Tanzania, effectively disadvantaging Kenyan goods traded under the East African Community framework.
The company told the court that TRA had been enforcing the tax at entry points against Kenyan-origin products despite protections under the EAC Customs Union and Common Market protocols.
“The impugned levy discriminates against intra-East African Community trade and undermines treaty obligations guaranteeing free movement of goods within the region,” Match Masters argued in its application.

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In granting interim relief, the court held that the applicant had satisfied the principles established under the Ngaruko test, finding that the matter raised serious triable issues deserving full judicial consideration.
The judges further observed that the balance of convenience favoured preserving the status quo while the main reference is heard and determined.
“The orders sought are preservationist, targeted and reversible in nature pending determination of the substantive dispute,” the court stated.
As a result, the TRA has been temporarily barred from levying, collecting or enforcing the excise duty on Kenyan-manufactured safety matches entering Tanzania as intra-EAC goods.
The case arises from growing trade tensions within the East African Community over domestic tax measures allegedly affecting regional trade competitiveness.
Match Masters Limited, a Kenyan manufacturer and exporter of safety matches, moved to the EACJ after Tanzania enacted the Finance Act, 2025, introducing the excise duty on imported matches.
The company maintains that while imported matches were subjected to the TShs 400 (Sh19.85) per kilogram levy, locally manufactured Tanzanian matches remained exempt, creating what it describes as unequal treatment contrary to EAC trade rules.
The substantive reference before the court seeks declarations that the tax measure violates obligations under the EAC Treaty, the Customs Union Protocol and the Common Market Protocol by discriminating against goods originating from another partner state.

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