Last Updated: May 2026
Reading Time: 15 minutes
Category: Gold Buying Guides
Tanzania is one of Africa’s largest gold producers, with a highly structured legal framework for mineral trading. This guide explains exactly how to buy gold from Tanzania, including dealer licensing, royalty payments, the 20% domestic set-aside rule, and step-by-step CIF and FOB procedures.
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Legal Framework Governing Gold Trade in Tanzania
The gold trade in Tanzania is governed by the Mining Act, Cap. 123 (No. 14 of 2010, as amended) and several supporting regulations [citation:6][citation:8][citation:10].
Key Legal Instruments
| Instrument | Key Relevance |
|---|---|
| Mining Act, Cap. 123 | Principal legislation. Governs all mineral rights, licences, trading, royalties, export controls |
| Mining (Mineral Trading) Regulations, 2010 | Procedures for dealer, broker, and export permit applications |
| Mining (Minerals and Mineral Concentrates Trading) Regulations, 2018 | Terms of mineral trading, local processing requirements |
| Mining (Amendment) Regulations, 2024 | Introduced mandatory 20% domestic gold set-aside |
| Finance Act 2025 | Removed exemptions from set-aside; introduced 0.1% HIV Response Levy |
Critical jurisdiction note: Under the Natural Wealth & Resources (Permanent Sovereignty) Act, 2017, any agreement relating to minerals in Tanzania must be governed by Tanzanian law and adjudicated in Tanzanian forums [citation:6]. Foreign law clauses are void.
Who Can Legally Trade and Export Gold in Tanzania?
Licence Types and Their Authorized Activities [citation:6][citation:8][citation:10]
| Licence | Who Can Hold | Can Export? | Key Restrictions |
|---|---|---|---|
| Primary Mining Licence (PML) | Tanzanian citizens only | No | Sell only to licensed dealers or Mineral Markets |
| Broker Licence | Tanzanian citizens or local companies | No | Can buy from miners, sell to dealers. No export. |
| Dealer Licence (DL) | Tanzanian or mixed ownership (≥25% Tanzanian) | Yes (with permit) | Core commercial trading authorization |
| Processing Licence (PCL) | Any compliant entity | Context-dependent | For beneficiation (crushing, gravity separation) |
| Smelting Licence (SL) | Any compliant entity | Context-dependent | For producing dore bars |
| Refinery Licence (RFL) | Any compliant entity | Yes | Highest-tier; can buy the 20% set-aside |
Summary rule for foreign buyers [citation:6]:
- A broker can buy from miners and sell to dealers – but cannot export.
- A dealer can buy from miners or brokers and can export – but only after satisfying all regulatory conditions.
- A PML is reserved exclusively for Tanzanian citizens.
For foreign investors: The correct strategy is to operate via a compliant Dealer Licence structure satisfying the 25% Tanzanian participation requirement [citation:10].
The 20% Domestic Set-Aside Rule (Critical for Buyers)
Under the 2024 regulations as amended by the Finance Act 2025, all licensed dealers must offer 20% of their gold to the domestic market (Bank of Tanzania or local refiners) before export [citation:6].
What this means for buyers:
- A dealer can only export up to 80% of their gold inventory
- The remaining 20% must be sold domestically
- This has created a two-tier market for gold in Tanzania
Penalties for non-compliance: Export permits will not be issued without proof of set-aside compliance [citation:6].
Royalties, Taxes, and Fiscal Obligations
Royalties are payments made to the Government of Tanzania as the owner of all minerals, calculated on gross value [citation:6][citation:8].
| Levy | Standard Rate | BoT Programme Rate | Notes |
|---|---|---|---|
| Mineral Royalty | 6% | 4% | On gross value at export. Reduced to 4% for BoT/refinery sales |
| Export Tax | 4% | N/A (domestic sale) | Applies to unrefined gold exported |
| Inspection / Clearing Fee | 1% | 0% (waived) | On value of all minerals exported |
| Withholding Tax (ASM) | 5% | 2% | Applies to small-scale miner transactions |
| HIV Response Levy | 0.1% | 0.1% | Introduced Finance Act 2025 |
| Corporate Income Tax | 30% | 30% | On net profits |
Payment timing: Royalties and taxes must be paid before an export permit will be issued [citation:6][citation:8].
Step-by-Step Export Process for Tanzania Gold
Having satisfied the 20% domestic set-aside obligation, a licensed dealer may export the remaining 80% [citation:6][citation:10].
Step 1: Company and Licence Verification
The exporting entity must hold a valid Dealer Licence. Verify on the Mining Commission’s online portal at madini.go.tz before any transaction [citation:6].
Required documents:
- Dealer Licence (valid)
- BRELA registration
- TRA Taxpayer Identification Number
- VAT registration
- Current on all licence renewal obligations
Step 2: Assay and Certification by TMAA
All gold intended for export must be assayed by the Tanzania Minerals Audit Agency (TMAA) [citation:6].
TMAA conducts fire assay or XRF analysis to verify:
- Purity (Tanzanian gold regularly achieves 99.9%/24K after refining)
- Weight
Timeline: TMAA assay typically takes 1-3 days [citation:6].
Step 3: Certificate of Origin
Obtain a Certificate of Origin confirming the gold was legally extracted within Tanzania [citation:6]. Required for:
- Export permit application (TMC)
- Customs authorities in destination markets (conflict-free certification)
Step 4: Payment of Royalties and Taxes
All applicable royalties, export taxes, and fees must be paid and receipted before an export permit will be issued [citation:6][citation:8].
Step 5: Export Permit Application to TMC
Submit an export permit application to the Tanzania Mining Commission (TMC) in the prescribed form [citation:6][citation:8].
Required attachments:
- Valid Dealer Licence
- TMAA assay report
- Certificate of Origin
- Tax and royalty payment receipts
- Signed purchase or sale agreement
- Evidence of compliance with the 20% domestic set-aside
Processing time: Digital processing has reduced permit approval to 48-72 hours [citation:6].
Step 6: Customs Clearance and Secure Logistics
Gold must be transported using approved, licensed security carriers [citation:6]:
- Brinks
- G4S
- Other established operators
Shipment points:
- Julius Nyerere International Airport (Dar es Salaam)
- Port of Dar es Salaam
CIF vs. FOB Procedures for Tanzania
CIF (Cost, Insurance, Freight) Procedure
Under CIF, the seller arranges shipping and insurance to the buyer’s destination.
Step-by-step CIF process for Tanzania gold purchases [citation:2]:
| Step | Action |
|---|---|
| 1 | Buyer provides 7-10% payment guarantee (or as negotiated) to seller/financing bank |
| 2 | Seller and buyer coordinate with the Mining Commission for export documentation approval |
| 3 | Upon confirmation, buyer’s bank pays all export taxes, insurance, and freight costs |
| 4 | Goods are shipped to buyer’s chosen airport or refinery |
| 5 | Final assay conducted at destination |
| 6 | Balance payment made after final assay |
CIF is recommended for: First-time buyers, smaller volumes, buyers unable to travel to Tanzania.
FOB (Free on Board) Procedure
Under FOB, the buyer arranges shipping from Tanzania.
Step-by-step FOB process for Tanzania gold purchases [citation:2][citation:5]:
| Step | Action |
|---|---|
| 1 | Buyer or representative flies to Tanzania |
| 2 | Both parties inspect and test gold together (smelting/assay on site) |
| 3 | Upon verification, buyer pays 10-20% deposit (negotiated) |
| 4 | Both parties proceed to government refinery (TMAA) for official assay |
| 5 | After assay report, balance paid at buyer’s refinery |
| 6 | Buyer arranges export logistics |
FOB is recommended for: Serious buyers, larger volumes (100kg+ monthly), long-term relationships.
Collateral Procedure (For Large Transactions)
For transactions requiring buyer protection (typical for 500kg+ volumes):
- Consignment is kept in a licensed security company in Tanzania [citation:5]
- Buyer travels to Tanzania to inspect and confirm product
- Both parties sign Sale and Purchase Agreement (SPA) with buyer’s lawyer
- Buyer pays 10% to cover taxes, insurance, and freight
- Seller provides collateral held in joint custody
- Seller has one week to complete export paperwork
- Goods shipped to buyer’s destination country
- Final payment after final assay in buyer’s country
- Collateral returned to seller
AML/KYC and Anti-Scam Controls (Non-Negotiable)
If you want institutional-grade transactions, your compliance must match [citation:10]:
Minimum controls:
- Counterparty KYC (IDs, licence verification, beneficial ownership)
- Source-of-gold validation (licence chain, location, production reasonableness)
- Assay integrity controls (independent assay, tamper seals, witnessed sampling)
- Payment traceability (bank trail; avoid cash)
- Conflict-of-interest screening (agents, brokers, “introducers”)
Common scam patterns to block [citation:10]:
- “Gold in escrow in a hotel/warehouse” with fake documents
- Seller refusing independent assay or demanding “release fees”
- Fake export permits / fake dealer licences
- Buyer asked to pay “Mining Commission clearance” to personal accounts
- Gold swapped after sampling (no tamper chain)
Required Documentation Checklist for Tanzania Gold Exports
Before funds are released, ensure the seller provides [citation:6][citation:8][citation:10]:
| Document | Issued By |
|---|---|
| Valid Dealer Licence | Mining Commission |
| TMAA Assay Certificate | Tanzania Minerals Audit Agency |
| Certificate of Origin | Mining Commission / Chamber of Commerce |
| Export Permit | Tanzania Mining Commission |
| Royalty Payment Receipt | Tanzania Revenue Authority |
| Tax Clearance Certificate | TRA |
| Sale and Purchase Agreement | Both parties (governed by Tanzanian law) |
Practical Compliance Guidance for Foreign Buyers
Foreign investors face elevated risks when exporting minerals from Tanzania [citation:8][citation:10].
Before any transaction:
- Verify the mineral right or dealer licence with the Mining Commission
- Confirm the seller’s legal authority to export
- Ensure royalty and tax payments are properly assessed and receipted
- Confirm inspection, sealing, and export documentation
- Engage local legal counsel before funds are released
Penalties for non-compliance [citation:8]:
- Fine of up to TZS 10 million
- Imprisonment for up to three years
- Or both
Related Resources
- Complete Guide to Buying Gold in Uganda – Compare procedures across borders
- CIF vs. FOB: What Gold Buyers Need to Know – Detailed trade terms explanation
- African Gold Project Pipeline 2026 – For investors looking beyond direct purchases
- Contact Us – For direct inquiries and transaction advisory
External Resources for Further Research
- Tanzania Mining Commission – Official licensing authority (verify dealer licences)
- Tanzania Revenue Authority – Mining Sector – Tax and export declarations
- Tanzania Minerals Audit Agency (TMAA) – Assay and certification
- Bank of Tanzania – Gold Purchase Programme – Domestic set-aside details
Disclaimer
This guide is for informational purposes only. Gold trading involves significant risks. Always conduct your own due diligence and consult legal and financial professionals before any transaction. BuyGold.Blog is not a licensed broker or dealer.