REFERENCE NO. 39 OF 2025 MATCH MASTERS LIMITED v. THE ATTORNEY GENERAL OF THE UNITED REPUBLIC OF TANZANIA

The Applicant alleges that the Respondent’s actions on 1 July 2025 of enacting and enforcing the Finance Act, 2025 (Act No. 11 of 2025), which amended the Excise (Management and Tariff) Act to impose a new excise duty of TZS 400 per kilogram on imported matches, are unlawful infringements on Articles 6(d) and (e), 7(1)(c), 8(1)(c), 75(4), 75(6), and 79(b) and (c) of The Treaty for Establishment of The East African Community as well as the Fundamental and Operational Principles of the Community, the Common Market Protocol, and the Customs Union Protocol. The Applicant specifically contends that by applying this levy to goods originating from EAC Partner States specifically Kenyan-manufactured safety matches while exempting like products manufactured in Tanzania, the Respondent has created a disguised customs barrier and engaged in discriminatory protectionism.