10.2 Fiscal measures

10.1.3 Strategic and Action Plan for the Prevention and Control of Non-Communicable Diseases (2016–2020)

The Strategic and Action Plan for the Prevention and Control of Non-Communicable Diseases (160) targets cancers, cardiovascular diseases, chronic respiratory diseases, diabetes, mental health, sickle cell diseases, injury and trauma and associated disability. It covers the four main NCD risk factors of tobacco use, inadequate physical activity, unhealthy diets and harmful use of alcohol.

10.1.4 National Multisectoral Nutrition Action Plan (2016–2021)

The National Multisectoral Nutrition Action Plan July 2016–June 2021 (161) contains the implementation plan for the 2016 National Food and Nutrition Policy and its 10-year Implementation Strategy (2015/16–2025/26), which is coordinated by the Prime Minister’s Office. Annex 4 of the National Multisectoral Nutrition Action Plan contains the Action Plan to Scale Up Prevention and Management of Diet Related Non-Communicable Diseases (DRNCDs) that aims to “Develop/review standards and bylaws and sensitize law enforcers on issues related to healthy lifestyles”.

10.1.5 The Tanzania Food and Nutrition Centre (TFNC) Strategic Plan (2016–2021)

The Tanzania Food and Nutrition Centre (TFNC) was established by the government through the Tanzania Food and Nutrition Act 1973 (162). The purpose was to coordinate policy and action on nutrition primarily between agriculture and health under the “nutrition planning” movement. The TFNC Strategic Plan 2016–2021 (163) outlines five key objectives for the period. Under Objective C the TFNC will provide strategic leadership at the national level, including developing and reviewing food and nutrition policies, guidelines, strategies, protocols and standards that will guide and harmonize the efforts employed by all nutrition players in the country. The strategies to be adopted include developing new guidelines, strategies, protocols, standards and regulations; and conducting four monitoring and evaluation exercises on food and nutrition and nutrition-related activities within local government areas and other key players (those exercises were to be conducted by June 2020).

10.1.6 National Food and Nutrition Policy (2016–2021)

The National Food and Nutrition Policy (2016–2021) (164) includes as an action area the “Promotion of healthy diet and prevention of obesity and diet-related NCDs”. Areas covered include dietary guidelines, food labelling, nutrient declaration (i.e. back-of-pack labelling), front-of-pack labelling, menu labelling, and regulation of marketing of food and beverages to children.

10.1.7 National Nutrition Social and Behaviour Change Communication Strategy (2013–2018)

The National Nutrition Social and Behaviour Change Communication Strategy (165) includes Strategic Objective 2, which “focuses on an enabling environment for nutrition social and behaviour change and requires the engagement of all levels and sectors of society. A high visibility and enhanced positioning of nutrition in society through leadership, celebrities, VIPs, and mass media, positive perceptions of social norms and gender roles favorable to nutrition, supportive policies, services, systems, laws, and institutions facilitating nutrition social and behavior changes, and sufficient resources mobilized and available to support nutrition social and behavior change are among the key components under this objective”.

10.2.1 Excise (Management and Tariff) Act 2008

The Excise (Management and Tariff) Act provides for the control of manufacture of excisable goods and for the collection of excise duties (166). The Act is administered by the Commissioner-General and provides for enforcement through penalties, forfeitures and seizures. While it does not specifically define sugar-sweetened beverages as the basis of taxation, it applies a levy on “flavoured waters” including soda. The Act defines sugar as including “(a) any saccharine substance, extract or syrup; (b) rice; (c) flaked maize and any other description of corn which in the opinion of the Commissioner-General is prepared in a manner similar to flaked maize; (d) any other material capable of being used in brewing except malt, corn, hops, hop concentrate or hop oil”. The tax is imposed on a per litre basis of the product containing added sugar or other sweetening matter or flavour, and not on the measured sugar content.