Tax obligation for cargo consolidator 

I am a cargo consolidator who has been helping small businesses and individuals source their goods internationally for the past 10 years. I have always been meticulous in my operations, ensuring timely deliveries and competitive rates. My role is to simply ease the shipping costs for my clients and for that reason there is no significant profit from this business. Recently, I was informed by a fellow cargo consolidator that there is a new law that has implications on our business. What is the new law and what has it changed? Kindly guide me.
SM, Dar es Salaam

Cargo consolidation has existed for a long time, however, recently many cargo consolidators have emerged in Tanzania. The number of people that now claim to offer cargo consolidation services is alarmingly high. Unfortunately, some legal loop holes have also been uncovered. These include undervaluation of the cargo and surpassing permits requirements to mention a few. There is also unfair competition between conventional cargo operators and the emerging cargo consolidators who are often not licensed. The government through the Finance Act, 2024 (Act No. 6 of 2024) amended the Tax Administration Act [Cap.438 R.E 2019] (Tax Administration Act) and introduced legal obligations that cargo consolidators are required to comply with. According to section 3 of the Tax Administration Act, a cargo consolidator means a person licensed by a competent authority to operate cargo consolidation and deconsolidation business. Further, section 24A of the Tax Administration Act provides that a cargo consolidator is required to comply with customs and other laws and procedures governing deconsolidation of cargo to its owners at the time of importation of goods in the country.This includes paying taxes based on the requirements of the law. The rationale is that cargo consolidation services are adding value to the overall shipping process, and therefore, should be contributing to the tax base. Your lawyer can guide you further.