Port Service Charge is imposed to any activity at the Airport, on passengers embarking on aircraft or ships, aircraft landing and ships loading or unloading on ports.
Subject to this provisions and any exemption granted, there shall be a charge specified in the schedules to this payable by:-

1. Any passenger embanking an aircraft or a ship at any port in Zanzibar;
2. Owner of sea transport undertaking in respect of all passenger and cargo carried by such owner in any voyage;
3. Aircraft landing at an airport in Zanzibar whether in transit or otherwise.

All these charges shall be a debt due to the Government and shall be paid prior to embarkation, departure or in the manner and date determined by the commissioner in writing by the passenger, owner of the aircraft or ship to commissioner or a collection agent. Note that the Minister may from time to time amend add or replace the schedules.

SEAPORT SERVICE CHARGES

Exemptions
There shall be exempted from liability to pay the charge:-
(a) any child under the age of two years;
(b) Any passenger embarking at a port at which he is in transit.

For a passenger who pays the charge on the occasion of embarking on aircraft or ship at port for a journey to which such ticket is valid and hold the receipt for the charge paid, be exempted from the charge on any subsequent occasion on which he embarks another aircraft or ship for the same journey for which the same ticket is valid. also for passengers who are in transit at a port if he disembarks at such a port from an aircraft or ship and re-embarks on the same aircraft or ship under the authority of the same ticket issued to him for the journey prior to departure of such aircraft or ships.

Power to make exemptions
The Minister may by order published in the Official Gazette exempt any class of persons from the liability for the charge. Any exemption under this section may be granted generally or in respect of particular embarkation.