Harmonization of the Tanzania laws relating to customs with the east African community customs management act, 2004
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This work dealt with the harmonisation of Tanzania laws relating to customs with the East African Community Customs Management Act (EACCMA). The main purpose of the study was to see whether or not the law relating to customs in Tanzania are in accordance with the EACCMA for easy and smooth implementation of the same as the Protocol requires. The study reveals that the national laws relating to customs have not yet been harmonised in order to be consistent with the EAC CMA, thus, the efficacy of some provisions made under the EAC CMA are rendered blemished. It is the conclusion of this study that shortcomings in the laws relating to customs need to be reviewed in order to have a comprehensive legal framework for easy and smooth implementation of the EAC CU.