Tanzania has a single column tariff with many items dutiable ad valorem. Tariff rates range mostly from 30% to 60% with a number of statutory exemptions. In 1992, the government abolished duties and taxes on raw materials for industry as part of an economic reform program. In 1995, a uniform 5% tax was levied on imported capital goods. Import duties and sales tax apply according to the value of goods. There is a value-added tax of 20%. There are no export controls, except for protected wild animals, and there are no prohibited imports, except for narcotics and other internationally prohibited drugs. Import and export licenses are not needed.