East African Court of Justice, Arusha, Tanzania, 30th March 2026: The East African Court of Justice (EACJ) has granted interim relief to Match Masters Limited in Application No. 15 of 2025 (arising from Reference No. 39 of 2025), restraining the Tanzania Revenue Authority from levying, collecting or enforcing the excise duty of Tshs 400 per kilogram (section 34(u) of the Finance Act, No. 11 of 2025) on safety matches (HS Code 3605.00.00) manufactured in Kenya and imported into the United Republic of Tanzania as intra-EAC goods.
Match Masters alleges the Finance Act, 2025 amended the Excise (Management and Tariff) Act to impose the Tshs 400/kg levy only on “imported” safety matches while exempting identical domestically manufactured goods. The Tanzania Revenue Authority applied the levy at point of entry to Kenyan-origin products. The Applicant contends this reclassification and levy discriminate against intra-EAC trade and violate obligations under the Customs Union and Common Market.
The Court found the Applicant met the Ngaruko test for interim relief, concluding the Reference raises serious triable issues and that the balance of convenience favours interim protection. The Court highlighted that its orders are preservationist, targeted, and reversible while the substantive Reference proceeds.
About the EACJ
The East African Court of Justice (EACJ or ‘the Court’), is one of the Organs of the East African Community established under Article 9 of the Treaty for the Establishment of the East African Community. The Court was established in November 2001; its key mandate is to ensure the adherence to law in the interpretation and application of and compliance with the EAC Treaty. Arusha is the temporary seat of the Court until the Summit determines its permanent seat. The Court’s sub-registries are located in the capitals of the following Partner States: Burundi, Kenya, Rwanda, Uganda and United Republic of Tanzania.
For more information please contact:
Christine Mutimura
Acting Registrar,
East African Court of Justice.
Arusha, Tanzania
Tel: 255-27-2162149
Email: cmwekesa@eachq.org