Legal Document
STATUTORY INSTRUMENT NO. 54 OF 2000
THE CUSTOMS AND EXCISE ACT (CAP. 322)
THE CUSTOMS AND EXCISE (GENERAL) REGULATIONS, 2000
ARRANGEMENT OF THE REGULATION
PART 1
PRELIMINARY
1. Title
2. Interpretation
PART II
FORMS
3. Prescribed forms
4. Forms to be completed in legible manner
PART III
IMPORTATION OF GOODS
5. Operation of pipeline
6. Application for appointment of customs area
7. Storage charges for goods in customs area
8. Inward report of ships, aircraft, trains and vehicles other than railway trains
9. Sealing of unconsumed stores and other sealable goods
10. Discharge of cargo from aircraft
11. Discharge of cargo from ships
12. Report of goods imported or exported through pipeline
13. Retention on board of goods consigned to particular port or aerodrome
14. Entry of goods imported into Zambia
14A Entry of good prior to importation
15. Authority to deliver goods from customs area
16. Entry of ships, aircraft, trains and vehicles other than railway trains imported into Zambia otherwise than as cargo
17. Entry of military ships, aircraft and vehicles
18. Entry of ships, aircraft and vehicles engaged in disaster relief
19. Payment of Additional Duty
20. Entry of visitor’s motor vehicle when imported temporarily
21. Control of passenger’s baggage
22. Declaration by persons entering Zambia and entry of goods accompanying such persons
23. Entry of passengers baggage and certain small value importations
24. Customs control on goods imported by post
25. Entry of small value Importations by post or air freight
26. Accounting for small value importations by post
27. Return of duty free consignment for which Bill of Entry is not required
28. Declaration by persons importing or exporting currency
PART IV
CUSTOMS CARRIERS
29. Application for issue of a customs carriers licence
30. Customs carriers licences
PART V
EXPORTATION OF GOODS
31. Entry of goods for exportation
32. Permission to load goods for export
33. Permission to load goods into pipeline for export
34. Sealing of non duty paid stores on ships, aircraft, trains and vehicles other than railway trains
35. Application for clearance of train or other vehicle
36. Application for clearance of ship
37. Application for clearance of aircraft
38. Failure of ship or aircraft to leave in accordance with clearance
39. Form of Customs and Excise General Registration Certificate
PART VI
WAREHOUSING OF GOODS
40. Application for bonded warehouse licence
41. Bonded warehouse licence
42. Application for renewal of bonded warehouse licence
43. Management of bonded warehouse
44. Procedure for warehousing of excisable goods
45. Procedure for re-warehousing of goods or for removal in bond to another port
46. Procedure for exportation in bond of warehoused goods
47. Responsibility for duty on goods removed or exported in bond
48. Marking of goods to be removed or exported in bond
49. Procedure for removal of goods from warehouse for consumption
50. Procedure for clearance of goods from warehouse for use as ship, aircraft, train or vehicle stores
51. Procedure for operation of duty free shop
52. Payment of duty on locally manufactured oil products stored in bonded warehouse
53. Removal of wet goods from warehouse for processing
54. Allowable deficiencies in quantity of warehoused goods
55. Application for permission to export goods as ship, aircraft or vehicle stores
56. Processing or manipulation of goods within warehouse
57. Samples of warehoused goods
58. Abandonment of warehoused goods
59. Missing goods or deficiencies in warehoused stock
60. Goods unaccounted for in warehouse
PART VII
ORDINARY DUTIES, DUMPING AND COUNTERVAILING DUTIES
61. Interpretation
62. Determination of normal value
63. Determination of subsidy
64. Complaint against dumped or subsidized imports.
65. Initial investigation of alleged dumped or subsidized goods
65A. Application for Advance Tariff Ruling
65B. Validity of Advance Tariff Ruling
PART VIII
AGREEMENTS
66. Interpretation of terms under COMESA Agreements
67. Suspension and reduction of duties under COMESA Agreements
68. Determination of origin of goods under COMESA
69. Certificates of origin and fees thereto
PART VIIIA
AGREEMENTS UNDER SADC
69A. Interpretation
69B. Suspension and reduction of duties under SADC Treaty
69C. Determination of origin of goods under SADC
69D. Certificate of origin and fees
PART VIIIB
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT
69E. Interpretation
69F. Determination of origin of goods under agreement
69G. Certification of origin and fees in respect thereof
69H. Interpretation
69I. Determination of origin of goods under agreement
69J. Certificate of original of goods and fees in respect thereof
69K. Review and modification by Government of India
69L. Revision of harmonized coding System
PART IX
VALUE FOR DUTY PURPOSES
70. Goods under hire or lease contract and record of customs valuation assessments
71. Notification of rates of exchange in respect of foreign currency
PART X
REBATES, REFUNDS AND REMISSIONS OF DUTY
72. Interpretation
73. Application for refund of duty overpaid
74. Refund or remission of duty on goods destroyed or lost by accident while under Customs Division control
75. Remission of duty on warehoused goods not worth duty
76. Refund of duty paid on goods found to be of defective or faulty manufacture after release from Customs Division control
77. Refund or remission of excise duty or surtax on destroyed or defective goods or destroyed wet goods
78. Rebate of duty on goods temporarily imported
79. Remission or rebate of duty on goods re-imported
80. Remission or rebate of duty on Petty consignments
81. Refund or remission of duty on goods for diplomatic personnel
82. Remission of duty on goods imported temporarily by visitors and tourists
83. Remission of duty on motor vehicles imported by visitors and tourists
84. Remission of duty on commercial traveller’s samples
85. Remission of duty on new residents effects
85A. Remission of duty on deceased person’s effects.
86. Remission of duty on traveller’s effects
87. Remission of duty on goods used in occupational therapy or training
87A. Remission of duty on modified Motor vehicle where imported by person with disability.
88. Rebate, refund or remission of duty on goods for scientific, relief or other programmes.
88A. Rebate, Refund of Duty on Goods for Public Benefit
88B. Remission of duty on goods imported for scientific, relief or other programmes by implementing agency.
89. Repealed by SI 97 of 2012
89A. Repealed by SI 97 of 2012
89B. Repealed by SI 97 of 2012
89C. Repealed by SI 97 of 2012
90. Refund or remission of duty on goods for approved technical staff
91. Refund or remission of duty on goods imported or purchased by Tazara
91A. Refund or remission of duty on goods imported or purchased by Zambezi River
92. Refund or remission of duty on goods for construction or operation of pipeline
93. Refund of duty on fuel, lubricants and other technical supplies used in public transport aircraft
94. Refund or remission of duty on aircraft stores and equipment
95. Remission of duty on airline and airline operator’s documents
96. Rebates, refund or remission of duty for mining right holder
97. Remission of excise duty on goods purchased in bond by Zambia Defence Force.
98. Rebate or remission of duty on goods imported by the National Assembly
PART XA
TAX INCENTIVES FOR INVESTMENT
98A. Interpretation.
98B. Validity period of rebate, refund or remission of duty
98C. Rebate, Refund or remission of Duty in an industrial park or Multi-Facility Economic Zone
98D. Rebate, Refund or Remission of Duty on goods and inputs
PART XI
DRAWBACK OF DUTY
99. Interpretation
100. Drawback of duty
101. Duty drawback co-efficient
102. Maintenance of records
103. Claim for drawback of duty
104. Drawback on unused goods
PART XII
EXCISE AND SURTAX MANAGEMENT
105. Application for licence to manufacture goods subject to excise duty or surtax
106. Licence to manufacture goods subject to excise duty or surtax
106A. Application for cigarette tax stamp.
106B. Requirement for registration of manufacturers and importers of cigarettes.
106C. Cigarettes stamps to be assigned codes.
107. Application for renewal of licence to manufacture goods subject to excise duty or surtax
108. Entry for consumption by manufacturer
109. Warehousing of goods subject to excise or surtax by manufacturer
110. Cocks and valves to be approved and repairs and alterations to be supervised
111. Markings on rooms, places, vessels, utensils, stills and machinery
112. Sampling of hydrocarbon oils on premises licensed in terms of section 97 of the Act
113. Summary entry on cessation of manufacture
PART XIIA
EXCISE MANAGEMENT ON SERVICES
113A. Application for licence or renewal of a licence to render service.
113B. Licence to render service liable to excise duty.
113C. Entry for consumption by service.
113D. Notice on cessation of provision of service.
PART XIIB
MANAGEMENT OF SURTAX ON CARBON EMISSIONS
113E. Interprétation.
113F. Motor Vehicles subject to Payment of carbon emission tax
113G. Place of payment of surtax on carbon emissions
113H. Documents to be presented on payment of carbon emissions Surtax Act No. 11 of 2002.
113I. Display of carbon emission tax.
113J. Exemptions from payment of Surtax on carbon emission.
PART XIII
OFFENCES, PENAL PROVISIONS, AND PROCEDURE
114. Notice of seizure
115. Admission of offence
116. Distress warrant
117. Officer to show warrant and leave copy at premises
118. Interest payable on late payment
119. Recovery of debt from persons other than principal debtor
PART XIV
GENERAL
120. Requirement to be licensed as Customs Agent
121. Application for Customs Agents licence
122. Issue of Customs Agents licence
123. Renewal of Customs Agents licence
124. Grounds for not licensing or not renewing licence
125. Revocation of licence
126. Appeal against a decision not to licence or renew licence
127. Transit Goods
128. Storage of goods in customs warehouse
129. Written authority to act on behalf of another person
130. Corrections to bill of entry subsequent to lodgment
131. Searching of persons
132. Proof of identity
133. Care to be exercised in opening of packages
134. Fee to be paid on entry of goods
135. Working hours of Customs Division and fees for attendance
136. Volume conversion
137. Bonds
138. Customs Bond Agreement
138A. Direct Trader Input
139. Revocation of Statutory Instruments
SCHEDULES
First Schedule - Prescribed Fees
Second Schedule - Remission of duty on goods used in occupational therapy or training. (List of approved organisations)
Third Schedule - Rebate, Refund or Remission of duty on goods for scientific, agricultural, technical assistance or development programmes and for associated technical staff (List of approved organisations)
Fourth Schedule - Rebate, Refund or Remission of duty on goods for the establishment, rehabilitation or expansion of a business enterprise. (List of Approvals)
Fifth Schedule - Revoked by SI No. 78 of 2009
Sixth Schedule - Remission of excise duty on goods purchased in bond by Zambia Defence Force
Seventh Schedule - Revoked Statutory Instruments
Eighth Schedule - Forms relating to importation, exportation and payment of duty
Ninth Schedule - SADC Protocol on trade: Zambia’s offer to all member states except South Africa (List of offer)
Tenth Schedule - SADC Protocol on trade: Zambia’s offer to South Africa only (List of offer)
Eleventh Schedule - Revoked by SI No. 78 of 2009
Twelfth Schedule – List of products Approved for Chin’s Special Preferential Tariff Treatment
Thirteenth Schedule – Rules of Origin for Goods under the special Preferential Tariff Treatment Granted by the People’s Republic of China to the Least Developed Countries of Africa.
Fourteenth Schedule – Certificate of Origin
Fifteenth Schedule – List of Products Not Approved for India’s Duty Free Preference Scheme
Sixteenth Schedule – Rules of Origin for Goods under the duty free Preference scheme Granted by the Government of India to the Least Developed Countries
Seventeenth Schedule – Certificate of Origin
Customs and Excise (General) Regulations
THE CUSTOMS AND EXCISE (GENERAL) REGULATIONS, 2000
PART 1
PRELIMINARY
1. (1) These Regulations may be cited as the Customs and Excise (General) Regulations, 2000.
2. In these Regulations unless the context otherwise requires-
“Act” means the Customs and Excise Act;
“Benefit of the public” means the provision of facilities, goods and services to the public for free or at a subsidized rate; (As amended by SI 7 of 2009)
“Carrier” includes the operator of a pipeline, the master of a ship and a person in charge of a vehicle;
“Industrial Park” has the meaning assigned to it in the Zambia Development Agency Act 2006 (As amended by SI 7 of 2009)
“Open stock” means any goods within Zambia, which have been released from customs control in accordance with the Act;
“Passenger” means traveller and both expressions shall apply as necessary to persons entering or leaving Zambia;
“Personal effects” means all articles (new or used) which a traveler may reasonable require for the traveler’s personal use during a journey, taking into account all the circumstances of the journey, but shall not include any goods imported or exported for commercial purposes.
“Public Benefit Organization” means an organization which is
(a) a company limited by guarantee incorporated in the Republic under the Companies Act ;
(b) a trust incorporated under the land (Perpetual succession) Act;
(c) an association or religious body registered under the Societies Act;
(d) an educational institution registered under the Education Act;
(e) a health institution registered under the Medical and Allied Professions Act;
(f) an amateur sporting association registered under the Sports Council of Zambia act; or
(g) anybody or organization established or registered, under any other law
exclusively established for the purpose of providing facilities, goods or services for the benefit of the public;
(As amended by SI 7 of 2009)
“non-profit making” means an activity of an organization which is not for profit or gain to any member or shareholder of such organization and which is carried on by that organization in accordance with the organization’s constitution, rules or other documents constituting the organization or governing its activities and which expressly prohibits it from making a distribution of an kind to any member or shareholder of the organization; and
(As amended by SI 7 of 2009)
“subsidized rate” means a rate less than or equal to 50 per centum of the market value of the facilities or goods provided or services rendered
(As amended by SI 7 of 2009)
“railway vehicle” means a train or a road vehicle used by a railway company or administration for the transport of goods or passengers;
“rebate” means a partial remission of duty payable or a partial refund of duty paid;
(As amended by SI 97 of 2013)
“refund” means a reimbursement of duty that has previously been paid;
(As amended by SI 97 of 2013)
“remission" means the exemption of customs duties specified in the Act;
(As amended by SI 97 of 2013)
“re-warehousing” means the removal of goods from one warehouse to another;
“rules” means rules made by the Commissioner-General pursuant to section two hundred of the Act;
“tax payer identification number” means the National Registration Card Number or any other number as may be designated by the Commissioner-General;
“train” means a railway train or part thereof;
“Tribunal” means the Revenue Appeals Tribunal established under the Revenue Appeals Tribunal Act; and
“ullage” means that part of the original content of any container or package that remains intact and in good order following the breakage or loss of any part of such content.
PART II
FORMS
3. (1) Any person transacting business with the Customs and Excise Division shall provide at that person’s own expense such forms as may be necessary to accomplish that business as set out in the Eight Schedule to these Regulations and any reference in these Regulations to any form or to the numbering and lettering thereof shall, unless otherwise stated, be construed as a reference to the said form set out in the Eight Schedule.
Provided that the Commissioner-General may, approve the acceptance of forms that are similar but not identical to those specified in the Eight Schedule to these Regulations.
(2) Any reference to a prescribed form under these Regulations, unless otherwise stated, shall be construed to include a reference to the electronic format of such form.
4. All forms required to be completed under these Regulations shall be completed in a legible manner and an officer may reject any form or copy thereof if that officer considers that any part of it is illegible or that it has not been correctly completed.
PART III
IMPORTATION OF GOODS
5. No goods imported by pipeline shall be discharged from that pipeline other than in premises specified in a licence issued pursuant to section ninety-seven of the Act unless those goods have been entered for consumption prior to such discharge.
6. (1) Any person, being the owner or operator of a suitable area, place or building in or at a customs port of entry, customs aerodrome or inland place may apply in writing to the Commissioner-General to request that such a place or building be licensed as a customs area pursuant to section seventeen of the Act.
(2) An application for the licensing of a customs area referred to in sub regulation (1) shall be made in Form CE 17 set out in the Eighth Schedule.
(2) A Customs area licence shall be in Form CE 18 set out in the Eighth Schedule and shall be issued upon payment of the prescribed fee as set out in the First Schedule.
(3) Subject to section seventeen of the Act, an application for renewal of a Customs area shall be made in Form CE 17 set out in the Eighth Schedule.
7. No charge shall be made by the owner or operator of a customs area for the reception of imported goods in such an area during the period of forty-eight hours, exclusive of any public holiday, from the time the goods are received into that area.
8. The inward report of ships, aircraft, trains and vehicles other than railway trains as required by sections twenty, twenty-one, twenty-two, twenty-three and twenty-four of the Act shall be made in Form CE 1 as set out in the Eight Schedule.
9. All sealable goods in a ship, aircraft, train or vehicle other than a railway train which are not or cannot be entered for consumption shall be placed under seal by an officer and the master of the ship, pilot of the aircraft or the person in charge of the train or other vehicle shall afford every facility for the sealing.
10. (1) No goods shall be discharged from any aircraft which has arrived in Zambia from beyond the borders of Zambia until an inward report in terms of Regulation 8 has been made and the Commissioner-General has granted permission for discharging the goods.
(2) The discharge of goods shall be carried out at an examination station appointed under section sixteen of the Act and all uncustomed goods discharged from an aircraft shall immediately be conveyed to a customs area and the pilot or owner of the aircraft shall be responsible for such conveyance or delivery.
(3) The pilot of the aircraft from which goods have been discharged shall as soon as the discharging operation has been completed, deliver to the Customs Division a statement specifying the packages, if any, as have been reported in terms of Regulation 8 but have not been discharged and the packages, if any, which have been discharged but were not reported.
11. (1) No goods shall be discharged from any ship which has arrived in Zambia from beyond the borders of Zambia until an inward report in terms of Regulation 8 has been made and permission for the discharging of goods has been granted by the Commissioner-General who may appoint an officer to supervise the discharging operation.
(2) Except with the permission of the Customs Division, goods shall be discharged from a ship only between sunrise and sunset.
(3) The discharging of goods from ships shall be carried out at an examination station appointed pursuant to the Act and shall be undertaken in accordance with any instructions given by the Customs Division and all uncustomed goods shall be conveyed to a customs area immediately after they have been discharged.
(4) The master of a ship from which goods have been discharged shall as soon as the discharging operation has been completed, deliver to the Customs Division a statement specifying the packages, if any, as have been reported in terms of Regulation 8 but have not been discharged and the packages, if any, which have been discharged but were not reported.
12. The report of goods imported or exported through a pipeline as required by section twenty-five of the Act shall be made in Form CE 2 set out in the Eighth Schedule.
13. Any permission given pursuant to section twenty-seven of the Act shall be in writing and shall carry the impression of an official Customs Division stamp over the signature of an identifiable officer.
14. (1) Entry of goods imported into Zambia as required by subsection (2) of section thirty-two of the Act shall be made in Form CE 20 as set out in the Eighth Schedule.
(2) Subject to regulation 19, the entry of goods for consumption on importation shall be effected by the payment of the duty due on the goods from the date of registration or within five days (exclusive of Saturdays and Sundays and any public holiday) of the issue of an assessment notice.
(3) If an importer is unable when effecting entry of goods to present an invoice or other documents required to be produced in terms of subsection (1) of section thirty-four of the Act, an officer may, pending the production of such invoice or other documents, accept a monetary deposit sufficient to safeguard the revenue and shall thereafter allow entry of the goods to be made.
(4) Except in such circumstances as the Commissioner-General may permit, no entry of goods shall be made without a taxpayer identification number
14A. (1) Subject to the provisions of section thirty-two B of the Act, entry of goods prior to their arrival at a customs port shall be made to the Customs Services Division not later than five days before the expected date of arrival of the goods.
(2) The description of goods made under paragraphs (a) and (b) of subsection (1) of section thirty-two B of the Act shall be in Form CE 20 as set out in the Eighth Schedule;
(3) The Commissioner – General may specify goods to be entered for pre-clearance, subject to such conditions as the Commissioner-General may prescribe.
(4) Except in such circumstances as the Commissioner-General may permit, a separate bill of entry shall be delivered in respect of each consignment of goods imported, which, in the opinion of the Commissioner-General, constitutes a separate consignment.
(5) If an importer is unable when effecting entry of goods to present an invoice or other documents required to be produced in terms of subsection (1) of section thirty-four of the Act, an officer may, pending the production of such invoice or other documents, accept a monetary deposit sufficient to safeguard the revenue and shall thereafter allow entry of the goods to be made.
(6) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept a request made in Form CE 120, set out in the Eighth Schedule to amend the entry.
(7) Except in such circumstances as the Commissioner-General may permit, no entry of goods shall be made without a taxpayer identification number.
15. Subject to the other provisions of these Regulations, no goods may be taken or delivered from a customs area other than in accordance with delivery instructions contained in a duly completed release order in Form CE 4 set out in the Eighth Schedule.
16. (1) A ship, aircraft, train or vehicle other than railway train, engaged in the carriage of freight, cargo or persons to Zambia and thereafter within Zambia shall be deemed to be entered on the lodgment with, and acceptance by, the Customs Division of a duly completed report in Form CE 1 set out in the Eighth Schedule.
(2) Except with the written permission of the Commissioner-General, any foreign ship, aircraft, train or vehicle engaged in the carriage of freight cargo or persons to Zambia shall be required to make exit within ten days from the date of entry.
(3)There shall be charged, levied, collected and paid in respect of any foreign ship, aircraft, train or vehicle that remain in Zambia in contravention of sub-regulation (2) a fee at the rate set out in the First Schedule.
(4)A foreign ship, aircraft, train or vehicle that remains in Zambia beyond ten days after the authorised period shall be liable to seizure:
Provided that any ship, aircraft, train or other vehicle that engage in the carriage of goods or persons within Zambia beyond that sanctioned by the terms of any Customs carrier’s licence or otherwise than with the written permission of the Commissioner General and which remain in Zambia beyond a period of thirty days from the date of first arrival, shall be required at the direction of the Commissioner-General, to be entered for consumption in accordance with the provisions of sub-section (2) of section thirty-two of the Act.
17. A military ship, aircraft or vehicle visiting Zambia at the invitation of the Republic shall be deemed to be entered on the lodgment of a duly completed inward report in Form CE 1 set out in the Eighth Schedule.
18. A ship, aircraft, or vehicle visiting Zambia in or during the course of emergency or disaster relief activities shall be deemed to be entered on the lodgment of a duly completed inward report in Form CE 1 set out in the Eighth Schedule.
19. Where duty is not paid within a period of five days (exclusive of Saturdays and Sundays and any public holiday) from the date of issue of the assessment notice, the person liable to pay that duty or fine shall pay an additional duty or fine consisting of interest on the unpaid amount, calculated at the prevailing discount rate by the Bank of Zambia plus two per centum per annum for the period that the duty or fine thereafter remains unpaid:
Provided that where the assessment notice remains outstanding for the period of thirty days from the date of issue, the goods in respect of which the assessment notice was issued shall be liable to seizure.
20. (1) Entry of visitor’s motor vehicle when imported temporarily in accordance with Section 34 (2) (a) shall be made in Form CE 5 set out in the Eight Schedule.
(2) Entry of a personal motor vehicle transiting through Zambia in accordance with Section 34 (2) (b) shall be made in Form CE 5A set out in the Eight Schedule. (3)Despite sub-regulations (1) and (2), a port where an electronic facility is provided for, electronic Form CE5A set out in the eighth schedule shall be used for the entry of a visitor’s motor vehicle when imported temporarily and a personal motor vehicle when transiting through Zambia
(4) There shall be charged, levied, collected and paid in respect of any vehicle which is temporarily imported and remains in Zambia in contravention of sub-regulation (4) a fee at the rate set out in part 11 of the first Schedule.
(As amended by S.I 91 of 2019)
21. A passenger entering Zambia shall not remove any baggage or any other goods accompanying that passenger from customs control, or cause such to be removed until release has been authorised by an officer, and the baggage or goods shall not be delivered by any person responsible for their carriage or safe keeping until the release has been authorised by an officer.
22. (1) Subject to the other provisions of this regulation, entry of goods, not being goods for commercial use, imported by passengers in baggage accompanying them on the same ship, aircraft, train or vehicle other than a train, in accordance with paragraph (b) of subsection (2) of section thirty-four of the Act shall be made by declaration in Form CE 6 set out in the Eighth Schedule.
(2) Any person entering Zambia shall make a declaration to an officer, verbally or in Form CE 6 set out in the Eighth Schedule of all goods or articles in that person’s custody and shall produce and deliver up any goods in that person’s possession, the importation of which is prohibited or restricted:
Provided that a person shall be allowed to retain any goods the importation of which is restricted if that person has obtained permission to import the goods in terms of the law providing for the restriction.
(3) Notwithstanding sub-regulation (2), where a customs port of entry or customs aerodrome provides a person with a choice to pass through the Customs Division entry point using either a red or green route, the entry by a person into a green route shall be deemed to be a declaration by that person that such person does not have in possession-
(a) dutiable goods, other than travelers effects on which a remission of duty has been granted;
(b) goods or articles for commercial use; or
(c) goods or articles the importation of which is prohibited or restricted.
23. Entry of unaccompanied passengers’ baggage pursuant to paragraph (c) of subsection (2) of section thirty-four and goods other than goods imported by post in respect of which the total value in any one consignment or shipment does not exceed Kwacha equivalent of two thousand United States Dollars, pursuant to paragraph (d) of subsection (2) of section thirty-four of the Act, shall be made in Form CE 7 set out in the Eighth Schedule.
24. (1) Subject to the terms and conditions imposed by the Commissioner-General, goods imported by post may be removed in sealed bags from the place of importation and conveyed, under Customs Division control, to postal premises approved for that purpose by the Commissioner-General.
(2) Sealed bags removed under sub-regulation (1) shall not be opened other than in the presence of an officer who shall separate the contents into-
(a) items for immediate release and discharge into the postal system;
(b) items in respect of which the postal services shall advise the designated addressee that formal Customs Division clearance is required and which are to be held in safe custody by the postal service until the formal clearance is obtained;
(c) items that will be assessed for duty and then released for postal delivery subject to the collection by the customs of the duty so assessed:
Provided that where there is no Customs officer stationed at any post office, the duty so assessed shall be collected by the Postal Services Corporation.
(3) Duty collected by the postal service in terms of paragraph (c) of sub-regulation (2) shall be remitted to the Customs Division by such process as is agreed between the Commissioner-General and the Chief Executive officer of any such postal services.
25. For the purpose of entry and collection of duty on goods imported by post or air freight in respect of which the total value in any one consignment or shipment does not exceed kwacha equivalent of two thousand United States Dollar, the form or label affixed to the parcel, package container or letter packet, or any other declaration made and the statement of value and the particulars as to the nature, quantity and origin of the goods shown in such form, label or other declaration shall, for the purpose of ascertaining the duty payable on the goods or for any other purpose connected with these Regulations, take the place of the bill of entry and the declaration to be made by the importer.
26. Goods imported by post and entered pursuant to Regulation 25 shall be accounted for in Form CE 8 set out in the Eighth Schedule.
27. Return of a duty free consignment for which a bill of entry is not required shall be made in Form CE 9 set out in the Eighth Schedule.
28. Persons importing or exporting currency exceeding the equivalent in value of five thousand United States dollars shall be required, pursuant to section forty-one A, to make a declaration in Form CE 10 set out in the Eighth Schedule.
PART IV
CUSTOMS CARRIERS
29. An application for the issue of a customs carrier’s licence pursuant to section forty-three shall be made in Form CE 11 set out in the Eighth Schedule.
30. A customs carrier’s licences shall be issued in Form CE 12 set out in the Eighth Schedule subject to the payment of the prescribed fee set out in the First Schedule.
PART V
EXPORTATION OF GOODS
31. (1) the entry of goods for export shall, in accordance with section forty- eight of the Act, be made-
(a) by lodgement of form CE20 set out in the Eighth Schedule in the case of goods other than-
(i) goods to be exported by post or air freight and of a value not more than three thousand fee units in any one consignment or shipment;
(ii) travellers’ vehicles to be exported temporarily;
(iii) visitors’ vehicles being exported;
(iv) travellers’ samples being exported temporarily; and
(v) passengers baggage and effects, other than vehicles, not being goods for commercial use;
by the lodgment of a duly completed entry in Form CE 20 set out in the Eighth Schedule.
(b) in the case of goods to be exported by post or air freight and of a value not more than three thousand fee units in any one consignment or shipment, by the lodgment of Form CE 13 set out in the Eighth Schedule;
(c) in the case of travelers’ vehicles to be exported temporarily, by the lodgment of Form CE 14 set out in the Eighth Schedule;
(d) in such manner as the Commissioner General may direct in the case of-
(i) visitors’ vehicles being exported;
(ii) travellers’ samples; and
(iii) passengers’ baggage and effects, other than vehicles, not being goods for commercial use; and
(e) in the case of minerals, mineral ore and mineral products thereof, upon verification by the Commissioner General of the weight and mineral content.
(2) Subject to Regulation 19, the entry of goods for export at exportation shall be effected by the payment, within five working days, of the duty due on the goods at the time of presentation of the entry of the goods or the registration of the entry of the good on the Customs Computer System.
(3) A separate bill of entry shall, except in such circumstances as the Commissioner – General may permit, be delivered in respect of each consignment of goods exported that the Commissioner – General, determines constitutes a separate consignment.
(4) Where an exporter is unable, when effecting the entry of goods, to present an invoice or other document required to be produced in terms of subsection (5) of section forty-seven of the Act, an officer may, pending the production of the invoice or other document, accept a monetary deposit sufficient to safeguard the revenue and shall, thereafter, allow entry of the goods to be made.
(5) Subject to paragraph (a) of sub – regulation (1), any goods entered for export shall be required to exit from Zambia within five working days from their date of entry.
(6) There shall be charged, levied, collected and paid in respect of any goods that remain in the country beyond the period specified in sub – regulation (5) a fee at the rate set out in the First Schedule.
(7) Except in such circumstances as the Commissioner – General may permits, an entry of goods for export shall not be made without a taxpayer identification number.
(8) The verification of the weight of minerals, mineral ore and mineral products thereof shall be done by an officer on the basis of the following:
(a) an export permit issued by the Ministry responsible for minerals;
(b) a mineral analysis certificate and a mineral valuation certificate issued by the Director of Geological Survey;
©a mineral royalty clearance certificate issued by the Zambia Revenue Authority;
(d) a weigh bridge report issued by the relevant Government department, and
(e) a copy of the dispatch note at the point of exit duly furnished to the Commissioner-General by an exporter or an agent of the exporter
(As amended by S.I 6 of 2012, SI No 97 of 2012)
32. Except for goods to be exported by pipeline, the impression of an official Customs Division stamp over the signature of an identifiable officer on an entry for the export of the goods and on the associated consignment note, waybill or bill of lading and release order shall be sufficient permission for the loading of goods pursuant to section forty-eight
33. An operator of a pipeline intending to export goods through the pipeline shall provide to the Customs Division prior advice in Form CE 2 set out in the Eighth Schedule of the nature and quantity of goods to be exported and the intended date and time of that process and shall not commence any such process or pumping operation without the written permission of an officer.
34. Where warehoused goods are to be exported in bond as stores for ships, aircraft, trains or vehicles other than trains, they shall be placed under seal in the ship, aircraft or train or vehicle as the case may be and the seal shall not be broken while the ship, aircraft train or other vehicle remains in Zambia.
35. The report and application for clearance required to be made in respect of a train or other vehicle pursuant to section forty-nine of the Act shall be made in Form CE 15 set out in the Eighth Schedule.
36. An application for clearance of a ship to leave Zambia pursuant to section fifty of the Act shall be made in Form CE 15 set out in the Eighth Schedule.
37. An application for clearance of an aircraft to leave Zambia pursuant to section fifty-one of the Act shall be made in Form CE 15 set out in the Eighth Schedule.
38. If a ship or aircraft cleared to leave Zambia delays its departure beyond a period of twenty four hours after clearance is given, or call at another port or aerodrome within Zambia before leaving the Republic, the certificate of clearance shall be deemed to have lapsed and a new application shall be made in Form CE 15 set out in the Eighth Schedule.
39. Unless otherwise stated in these regulations, any requirement for a declaration to be made or lodged shall be taken to refer to a declaration in Form CE 16 set out in the Eighth Schedule.
PART VI
WAREHOUSING OF GOODS
40. An application for the licensing of a bonded warehouse pursuant to section fifty five of the Act shall be made in Form CE 17 set out in the Eighth Schedule.
41. A bonded warehouse licences shall be issued in Form CE 18 set out in the Eighth Schedule subject to the payment of the prescribed fee as set out in the First Schedule.
42. An application for renewal of a bonded warehouse licence pursuant to sub-section (3) section fifty-five of the Acts shall be made in Form CE 17 set out in the Eighth Schedule.
43. (1) The owner or operator of a bonded warehouse shall keep a record in such form or manner as the Commissioner-General may require, of all goods received into or delivered from that bonded warehouse together with the authorities for such receipts and deliveries and shall make the record available for inspection by the Customs Division at any time.
(2) Except with the written permission of the Customs Division, the owner or operator of a warehouse shall not accept into a warehouse any goods other than goods entered for warehousing at that warehouse in Form CE 20 set out in the Eighth Schedule and delivered thereto by a customs carrier licensed under subsection (1) of section forty-three of the Act.
(3) Any goods received under this regulation into the warehouse shall be acknowledged by receipt in Form CE 19 set out in the Eighth Schedule to be issued forthwith by the owner or operator of the warehouse.
(4) Warehoused goods shall, immediately following their receipt in a warehouse, be marked by the owner or operator of the warehouse, on each outside package or container, with details of the date of warehousing, the importer or owner of the goods and such other details as are necessary to identify the content therein.
(5) Warehoused goods shall be stacked, or placed, in the warehouse in such manner as will facilitate their inspection by the Customs Division and their safe and secure storage.
(6) Except as may be provided by the Act or these regulations-
(b) no person other than an officer shall open any package in a warehouse or examine any warehoused goods and, in any case where any such unauthorised action is observed or is suspected to have occurred, the owner or operator of the warehouse shall immediately notify the Customs Division.
(c) no goods may be taken or delivered from a warehouse other than in accordance with delivery instructions contained on or within a duly completed release order in Form CE 4 set out in the Eighth Schedule.
Provided that any such instructions shall be signed by an identifiable officer and such signature shall be superimposed by the impression of an official Customs Division stamp.
44. (1) Entry for the warehousing of goods liable to excise duty or surtax shall be effected in Form CE 20 set out in the Eighth Schedule.
(2) Cigarettes shall be warehoused in terms of this regulation in unbroken packages each containing not less than two hundred cigarettes.
(3) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept an application in Form CE 120, set out in the Eighth Schedule to amend the entry.
45. (1) Entry of goods for removal from a warehouse for re-warehousing at the same port or for in bond carriage to another port, to be entered there for warehousing or consumption, shall be made in Form CE 20 set out in the Eighth Schedule.
(2) In the case of goods removed in bond to another port, the goods shall be conveyed by a licensed customs carrier and shall be delivered to a customs area pending their entry at that port for consumption or re-warehousing; provided that the maximum period for the movement of goods from one bonded house to another shall be five working days.
(3) Goods which have been removed in bond from one port to another in terms of this regulation shall, within three days after their arrival at the latter port, be entered for re-warehousing and be duly re-warehoused or shall be entered for consumption, failing which they shall be deemed to be forfeited and may be sold or disposed of by the Commissioner-General in terms of sections two hundred and three to two hundred and five of the Act.
(4) Entry for consumption or re-warehousing at the port of destination shall be made in Form CE 20 set out in the Eighth Schedule.
(5) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept an application in Form CE 120 set out in the Eighth Schedule to amend the entry.
46. (1) Entry of goods for removal from a warehouse for exportation in bond shall be made in Form CE 20 set out in the Eighth Schedule.
(2) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept an application in Form CE 120 set out in the Eighth Schedule to amend the entry.
(3) For the purposes of this regulation, the premises of a manufacturer licensed in terms of section ninety-seven of the Act shall be deemed to be a warehouse.
(4) Subject to regulation 47, any goods for exportation in bond shall be removed only by a licensed carrier.
(5) Except with the permission of the Commissioner – general, any carrier carrying goods in bond from Zambia shall be required to exit within five working days from the date of entry.
(6) There shall be charged, levied, collected and paid in respect of any carrier that remains in Zambia beyond the period specified in sub-regulation (2) a fee at the rate set out in the First Schedule.
47. (1) No goods shall be removed in bond or from one bonded warehouse to another other than by a customs carrier licensed in accordance with subsection (1) of section forty-three of the Act.
(2) Where goods are removed in bond or exported in bond, the customs carrier shall be responsible for the goods until evidence of safe removal or export is produced to the satisfaction of the Commissioner-General.
(3) Subject to the provisions of sub-regulation (2), a customs carrier shall be required to produce proof of exportation of goods in bond within thirty working days from the date of exportation.
(As amended by SI No 91 of 2019)
48. A container of all goods to be removed or exported in bond shall, before removal or exportation, be marked conspicuously with the words “In Bond” subject to the nature of the container and as the circumstances permit.
49. (1) Lodgment of the release notice with the owner or operator of the warehouse shall authorise such person to release the goods from the warehouse.
(2) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept an application made in Form CE 120, set out in the Eighth Schedule to amend the entry.
50. (1) The entry of warehoused goods for removal as stores for ships, aircraft, trains or vehicles other than trains, shall be made in Form CE 20 set out in the Eighth Schedule.
(2) The Commissioner-General may determine the quantities of goods of each kind which are to be entered as stores for ships, aircraft, trains or vehicles other than trains taking into account the number of the crew, the passengers and the period during which the ship, aircraft, train or vehicle other than a train is likely to be on its proposed voyage or journey.
(3) Any goods removed under sub-regulation (1) shall be carried by a customs carrier licensed in accordance with the Act who shall be responsible for the duty on the goods until such time as safe delivery of the goods has been effected to the satisfaction of the Customs Division.
(4) Any goods removed and delivered under this regulation shall be placed under seal in the exporting ship, aircraft, train or other vehicle, by an officer in the manner required by Regulation 48.
(5) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such condition as the Commissioner-General may impose, accept an application made in Form CE 120 set out in the Eighth Schedule to amend the entry.
51. (1) Without limiting the generality of Regulations 40, 49 and 50, a duty free shop approved by the Commissioner-General shall be deemed to be a warehouse.
Provided that-
(a) the owner or person having control of any goods in the shop shall comply with the terms and conditions of operating such a warehouse;
(b) the entry of warehoused goods for removal as duty free stocks shall be effected in Form CE 20 set out in the Eighth Schedule;
(c) goods stored in a duty free shop shall be purchased only by identifiable persons cleared to depart on an international flight;
(d) any goods sold or disposed of shall be by retail invoice specifying such details as invoice number, flight number and passport number of the purchaser; and
(e) duty free goods shall be consumed only in the international departure lounge or may be taken aboard departing international flights.
(2) Any owner or operator of a duty free shop shall maintain records, in a correct, orderly and itemised manner, of all transactions undertaken and shall submit in such form and manner as may be required by the Commissioner-General, a monthly return of such business activities.
52. (1) Pursuant to the provisions of paragraph (b) of subsection (2) of section fifty-eight of the Act, excise duty and or surtax shall be paid as provided for in sub regulation (2) on locally manufactured hydrocarbon oils and oil products removed from a bonded warehouse licensed for the storage of such goods.
(2) An Oil marketing company or operator of a bonded warehouse, shall lodge with the Commissioner-General a return of all goods removed under subregulation (1) in each accounting period of ten days, within five days following the end of the accounting period, as approved by the Commissioner- General, and all duties due on the goods shall be paid by bank certified cheque or deposited in an account at a bank approved by the Commissioner- General on the fifth day following the end of the accounting period to which the return relates.
(3)Where an oil marketing company or operator of a bonded warehouse fails to lodge with the Commissioner-general a return under subregulation (1), the Oil marketing company or operator of a bonded warehouse shall be liable to pay, in addition to any other duty on the goods –
(a) One thousand penalty units; and
(b) One thousand penalty units for each day that the failure continues.
(4)The Commissioner-General may appoint a taxpayer as an agent to withhold excise duty payable on locally manufactured hydrocarbon oils and oil products removed from a bonded warehouse.
(As amended by S.I 91 of 2019)
53. Wet goods may be removed from a warehouse for the purposes described in subparagraph (i), paragraph (a) of subsection (3) of section fifty-eight of the Act without entry or payment of duty on the goods provided that the owner or person having control of such goods shall make an application for permission in Form CE 21 set out in the Eighth Schedule and shall comply with the terms and conditions of any permission so given.
54. (1) Pursuant to paragraph (a) of subsection (4) of section fifty-eight, an officer may make the following allowances in respect of deficiencies in the quantity of warehoused goods-
(a) in the case of motor spirit stored in bulk tanks in a bonded warehouse, actual loss calculated to the nearest litre but not exceeding 0.5 per centum of the motor spirit delivered from the bonded warehouse during each period of one month;
(b) in the case of diesel oil stored in bulk tanks in a bonded warehouse, actual loss calculated to the nearest litre but not exceeding 0.3 per centum of the diesel oil delivered from the bonded warehouse during each period of one month;
(c) in the case of liquefied petroleum gas stored in bulk tanks in a bonded warehouse, actual loss calculated to the nearest litre or kilogram, as the case may be, but not exceeding 1.0 per centum of the liquefied petroleum gas delivered from the bonded warehouse during each period of one month;
(d) in the case of all other hydrocarbon oils stored in bulk tanks in a bonded warehouse, actual loss calculated to the nearest litre or kilogram, as the case may be, but not exceeding 0.5 per centum of the product actually delivered from the bonded warehouse during each period of one month.
(2) The allowances for warehoused wet goods lost in the following operations shall not exceed the limits indicated hereunder-
Operation allowance Maximum % loss
(i) racking 1%
(ii) bottling 2%
(iii) blending 1%
(iv) mixing 1%
(v) fining 1%
(vi) blending and bottling 2%
(vii) mixing and bottling 2%
(viii) racking and bottling 2%
(3) The losses referred to in sub-regulation (2) shall be calculated as follows-
(i) in the case of ale, beer, stout, cider and wines, in terms of litres and to the nearest one-tenth of a litre; or
(ii) in case of spirits, in terms of alcohol by volume and to the nearest one-tenth of alcohol by volume.
55. An application for permission to export goods as ship, aircraft or vehicle stores in pursuant to section fifty-nine of the Act shall be made in Form CE 22 set out in the Eighth Schedule.
56. Warehoused goods may be processed or manipulated within such warehouse for the purposes described in section sixty-three of the Act provided that the owner or person having control of such goods shall first make application for permission in Form CE 21, set out in the Eighth Schedule and thereafter comply with the terms and conditions of any permission so given.
57. (1) Application for permission to take a sample of warehoused goods pursuant to section sixty-seven of the Act shall be made in Form CE 23 set out in the Eighth Schedule.
(2) A sample of warehoused goods shall be taken from or returned to the warehouse only in the presence of an officer.
(3) Where a sample taken from warehoused goods is not returned to the warehouse, duty shall be paid on the goods at the time when the goods from which the sample was taken are cleared from the warehouse-
Provided that the Commissioner-General may in any particular case remit the duty on such sample.
58. If the owner of any warehoused goods wishes to abandon them in terms of section sixty-eight A of the Act, the owner shall make written application to that effect to the Commissioner-General.
59. If at any time warehoused goods are found to be missing or deficient beyond the deficiency allowable under the Act or these regulations, duty shall be due and payable on the goods in terms of section fifty-eight of the Act on the issue by the Customs Division, of a notice of claim in Form CE 20 set out in the Eighth Schedule.
60. Any goods found in a warehouse, which cannot be properly accounted for by the owner or occupier of the warehouse shall be deemed to be uncustomed goods and shall be-
(a) entered for warehousing and duly warehoused; or
(b) entered for consumption and removed from the warehouse:
Provided that where the importation of goods is prohibited or restricted, the goods shall be forfeited and dealt with as directed by the Commissioner-General.
PART VIA
DETERMINATION OF ORIGIN OF GOODS
60A. The determination of the origin any goods for the purposes of import and export shall be in accordance with the provisions of section seventy- three of the Act:
Provided that where any goods satisfy the terms and conditions of any international agreement that Zambia is a signatory to, the determination of the origin of those goods shall be in accordance with that particular agreement.
60B. (1) On application being made by an exporter of goods from Zambia, Customs Division shall, where those goods comply with the terms and conditions of section seventy- three of the Act or of any terms and conditions of any international agreement that Zambia is a signatory to, issue a certificate of origin for such goods.
(2) A certificate of origin referred to in sub-regulation (1) shall be issued upon payment of the fee set out in Part 6 of the first schedule.
PART V11
ORDINARY DUTIES, DUMPING AND COUNTERVAILING DUTIES
61. In this Part “like goods” means goods which are identical, that is, alike in all respects to those that are under consideration or, in the absence of such goods, others which are not alike in all respects but have all essential characteristics closely resembling those of the goods under consideration.
62. (1) For the purposes of section seventy-five, seventy-five A, seventy-five B, seventy-five C, seventy-five D and seventy-five E of the Act, the normal value of any goods exported or to be exported to Zambia shall be the price paid for like goods when sold in the ordinary course of trade for consumption in the country of export in sales that are arm’s length transactions by the exporter or if like goods are not sold by the exporter, by other sellers of like goods.
(2) Where the Minister is satisfied that the normal value of goods cannot be determined under sub-regulation (1) for reason that-
(a) like goods are not sold in the ordinary course of trade for consumption in the country of export in sales that are arm’s length transactions by the exporter and it is not practicable to obtain within a reasonable time information in relation to sales by other sellers of like goods that would be relevant for the purposes of determining a price under sub-regulation (1); or
(b) the situation in the market is such that sales in that market that would otherwise be relevant for the purposes of determining a price under sub-regulation (1) are not suitable for determining such a price, the normal value shall be the sum of-
(i) such amount as determined by the Minister to be the cost of production or manufacture of the goods in the country of export;
(ii) such amounts as the Minister determines would be reasonable amounts for administrative and selling costs, delivery charges and other charges incurred in the sale; or
(iii) an amount calculated in accordance with such rate as the Minister determines would be the rate of profit on that sale having regard to the rate of profit normally realized on sales of goods of the same general category in the domestic market of the country of export of the goods.
63. For the purposes of section seventy-five, seventy-five A, seventy-five B, seventy-five C, seventy-five D and seventy-five E of the Act, the amount of any subsidy on any imported goods shall be determined in such manner as the Minister may direct but shall not be more than the difference between the export price and the normal value as determined in accordance with regulation 62.
64. Pursuant to the provisions of section seventy-five B of the Act any person, being a resident in Zambia, acting by or on behalf of the domestic industry, who considers that imported goods are being dumped or subsidised and by reason thereof material injury to an industry has been or is being caused or is threatened or that the establishment of an industry has been or is being materially retarded may make a complaint against such practice by the lodging with the Commissioner-General a duly completed form of complaint in Form CE 24 set out in the Eight Schedule together with the prescribed fee therefor as set out in the First Schedule.
65. The Commissioner-General shall, within a period of sixty days from the receipt of a duly completed complaint lodged in accordance with Regulation 64, undertake an initial investigation of the circumstances and report to the Minister recommending whether or not a provisional dumping or countervailing duty should be imposed in accordance with the provisions of section seventy-five B of the Act.
PART VIIA
TARIFF CLASSIFICATION OF GOODS
65A. An application for an advance tariff ruling pursuant to section Eighty Four C of the Act shall be made in form CE 37 set out in the Eighth Schedule.
65B. An advance tariff ruling issued under section Eighty Four C of the Act shall be valid for a period of twelve months from date of issue.
PART VIII
AGREEMENTS UNDER COMESA
66. In this Part, unless the context otherwise requires-
“COMESA” means the Common Market for Eastern and Southern Africa established by Article 1 of the Treaty;
“Member State” means a member of COMESA; and;
“Treaty” means the Treaty for the establishment of COMESA.
67. (1) Any goods originating in a Member State of the Common Market shall be liable to customs duty at the rate appearing in the Customs Tariff set out in the First Schedule of the Act but which shall be suspended by hundred per centum to an effective rate of zero per centum of the substantive tariff rate.
(2) The suspension of duty referred to in sub-regulation (1) shall apply to goods supplied from a Member State and qualifying as originating from a Member State in terms of the Protocol on the Rules of Origin set out in Article 15 of Annex III to the Treaty.
68. The origin of any goods shall be determined in accordance with the Protocol on the Rules of Origin set out in Article 15 of Annex 111 of the Treaty and an importer of qualifying goods who wishes to claim such suspended duty rate shall lodge with the entry, a certificate of origin.
69. (1) On application made by an exporter of goods from Zambia, the Customs Services may, where in accordance with the terms and conditions of any relevant international agreement that Zambia is signatory to, issue a Certificate of Origin on the origin of such goods.
(2) There shall be charged, levied, collected and paid in respect of every Certificate of Origin issued by the Customs Division under sub-regulation (1) a fee at the rate set out in the First Schedule.
(3) Despite sub regulations (1) and (2), an exporter of goods whose value threshold is set out in any international agreement that Zambia is a party to may be issued with a simplified Certificate of Origin without payment of a fee.
(As amended by S.I 91 of 2019)
PART VIIIA
AGREEMENTS UNDER SADC
69A. in this part, unless the context otherwise requires-
“Member State” means a Member State of SADC as defined in the Treaty;
“SADC” means the Southern African Development Community;
“SADC Trade Protocol” means the Protocol on Trade in the Southern African Development Community concluded under Article 22 of the Treaty; and
“Treaty” means the Treaty of Southern African Development Community.
69B. (1) Except as provided for in sub-regulation (2), any goods originating in a Member State of the Southern African Development Community and listed in the Ninth Schedule and the Tenth Schedule, shall be liable to customs duty at the rate set out in the First Schedule to the Customs and Excise Act which shall be suspended by one hundred percent of the substantive tariff rate:
Provided that-
(a) the originating Member State has implemented the SADC Trade Protocol; and
(b) the goods satisfy the applicable rules of origin as set out in Annex I and Appendix I to Annex I of the SADC Trade Protocol;
(2) Wherever in column (3) of the List of Working or Process Carried out on Non-originating Materials that confers Originating Status set out in the Appendix I to Annex I of the SADC Trade Protocol, the words “NOT AGREED RULE = NO PREFERENTIAL TREATMENT” appear, the goods classified under such chapters or headings shall not qualify for preferential treatment and the substantive tariff rates prescribed in the First Schedule to the Customs and Excise Act shall apply.
(3) The provisions of the SADC Trade Protocol shall have force and effect notwithstanding anything to the contrary contained in the Ninth and Tenth Schedules.
69C. The origin of goods shall be determined in accordance with the rules of origin set out in Annex I and Appendix I of Annex I of the SADC Trade Protocol and an importer of qualifying goods who wishes to claim such suspended duty rates shall lodge ,with the entry, a certificate of origin.
69D. (1) On application made by an exporter of goods from Zambia, the Customs and Excise Division shall, where those goods comply with the terms and conditions of SADC Trade Protocol, issue a certificate of origin of such goods.
(2) There shall be charged, levied, collected and paid in respect of every certificate of origin issued by the Customs and Excise Division under sub-regulation (1) a fee at the rate set out in the First Schedule.
PART VIIIB
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT
69E. in this part, unless the context otherwise requires-
“Agreement” means the special preferential Tariff Treatment for the Least Developed Countries of Africa Agreement between the People’s Republic Of China and the Republic of Zambia effected on 1st January 2005.
“China” means the customs territory of the People’s Republic of China but does not include the customs territory of Hong Kong, Macao, and Taiwan.
“product list” means the list of products which qualify for preferential tariff treatment under the agreement and set out in the Twelfth Schedule.
69F. The origin of goods on the product list when exported to China shall be determined in accordance with the rules of origin set out in Thirteenth Schedule.
69G. (1) on application being made by an exporter of goods from Zambia the Customs Division shall, where those goods comply with the terms and conditions of the Agreement, issue a certificate of origin for those goods in Form SPT1 set out in the Fourteenth Schedule.
(2) A certificate of origin referred to in sub-regulation (1) shall be issued upon payment of the fee set out in the First Schedule.
PART VIIIC
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT
69H. In this Part, unless the context otherwise requires-
“Agreement” means the Duty Free Preference Scheme by the Government of India for Least Developed Countries which came into effect in 2008;
“Eligible goods” means the products not included in the Product Exclusion List;
“India” means the customs territory of the Republic of India; and
“Product Exclusion list” means the list of products which do not qualify under the Agreement as set out in the Fifteenth Schedule.
69I. (1) The origin of eligible goods, when exported to India, shall be determined in accordance with the rules of origin set out in the Sixteenth Schedule.
(2) The determination of the origin of goods does not apply to the goods excluded under the Product Exclusion List.
69J. (1) The Customs Division shall, on application being made by an exporter of goods from Zambia, issue a certificate of origin for the goods if -
(a) the goods are not on the Product Exclusion List; and
(b) the goods comply with the terms and conditions of the Agreement.
A certificate of origin referred to in sub-regulation (1) shall be in Form DFTPI-LDC1 set out in the Seventeenth Schedule and shall be issued upon payment of the applicable fee set out in the First Schedule.
69K. (1) the Government of India may in accordance with the Agreement, modify the rules and operation certification procedures.
(2)where the rules and operation certification procedures are modified by the Government of India pursuant to sub-regulation(1), the modification shall supersede the procedures and rules of origin set out in the Sixteenth Schedule.
69L. Where the Harmonised System of coding is changed as a result of the periodic revision of the codes by the World Customs Organisation, the description of the goods initially excluded under the Agreement shall continue to be treated as excluded and a reference to an old code shall be deemed to be a reference to the revised code in accordance with the rules of interpretation of the harmonised system of coding set out in the customs tariff in the First Schedule to the Act.
PART IX
VALUE FOR DUTY PURPOSES
70 (1) For the purpose of section eighty-five of the Act, the value of any goods imported under a hire or leasing contract shall be the total rental or lease charges paid or payable as the case may be, adjusted in accordance with the Fifth Schedule.
(2)Where goods imported under hire or leasing contract are sold or disposed of in Zambia after the expiry of the hire or lease contract, the Commissioner – General shall, for purposes of determining the amount payable on those goods, take into consideration any factors that may affect the value at the time of entry for sale or disposal, but shall exclude any duties or taxes previously paid for the cost of the hire or lease.
(3) All documents, records and information necessary to establish the accuracy of any assessment made pursuant to the provisions of section eighty-five of the Act shall be kept and maintained for a period of not less than five years from the date of any entry made involving such assessment.
71. (1) The rates of exchange determined by the Commissioner-General pursuant to section eight-seven of the Act shall be determined in respect of each consecutive period of two weeks and shall be notified on the first day of each such period by publication in a daily newspaper of general circulation in Zambia.
(2)The rates of exchange determined by the Commissioner-General shall be the median of the ruling exchange rates obtainable from any four leading commercial banks in Zambia:
Provided that where the Commissioner-General considers that special circumstances exist, the rates of exchange shall be such rates of exchange as the Commissioner-General may determine.
PART X
REBATES, REFUNDS AND REMISSIONS OF DUTY
72. In this Part unless the context otherwise requires-
“remission” means the granting of an exemption from having to pay duty that would otherwise be payable and the word “remit” shall be construed accordingly;
“refund” means a refund of duty that has previously been paid and the expressions “a refund” and “to refund”, shall be construed accordingly; and
“rebate” means a partial remission of duty payable or a partial refund of duty paid.
73. An application for refund of duty overpaid shall be made in writing to the Commissioner-General.
74. (1) Subject to the provisions of this regulation, the Commissioner-General may grant a refund or remission of duty, on goods that before their removal from Customs Division control were destroyed by accident or lost, without going into consumption, without the willful act or negligence of any person for the time being responsible for, or in charge or control of, such goods:
Provided that such refund or remission shall be granted only if the Commissioner-General is satisfied that every effort was made and precaution taken to prevent the loss or destruction of the goods.
(2) An importer or owner of goods wishing to claim a refund or remission of duty in terms of this regulation shall make an application in writing to the Commissioner-General.
75. (1) The Commissioner-General may grant a remission of duty on goods whose worth is less than the duty thereon if the worth is established to the satisfaction of the Commissioner-General and provided that such goods are destroyed in such manner as the Commissioner-General may direct, under the supervision of an officer authorised for that purpose.
(2) Any application for remission under this Regulation shall be made in writing by the owner of the goods and shall include an undertaking to pay all expenses involved in the destruction of the goods and the attendance of the supervising officer.
76. (1) Subject to the provisions of this regulation, the Commissioner-General may grant a refund of any duty, paid in respect of imported goods, which, after release from customs control, are found to be defective as a result of faulty manufacture or production:
Provided that any application for a refund under this regulation shall be made in writing by the importer within six months of the date on which duty was paid on the goods and shall be accompanied by-
(a) the full particulars of the goods imported including all invoices relating thereto;
(b) the full details of the customs entry made thereto;
(c) a written statement as to the nature, cause and extent of the defect which is the subject of the claim together with correspondence with the manufacturer, producer or supplier of the goods concerning the defect and copies of relevant insurance claims so made; and
(d) such other information as may be required in any particular case by the Customs Division.
(2) No refund shall be made unless the goods are re-exported or destroyed under the supervision of an officer according to terms and conditions set by the Commissioner-General.
(3) The cost of destruction of goods under sub-regulation (2) and the expenses of any officer supervising the destruction shall be met by the applicant and may be deducted from the amount of refund before payment thereof is made.
77. (1) Subject to the other provisions of this regulation, the Commissioner-General may grant a refund or remission of any excise duty or surtax paid or payable on goods manufactured in Zambia which are found to be defective as a result of faulty manufacture or production:
Provided that any application for such refund or remission shall be made in writing by the manufacturer and goods returned unused within six months of the date of removal from licensed premises stating-
(a) the purpose for which they are to be returned;
(b) full details as to the nature, quantity, weight or volume of goods;
(c) the date on which they were produced or manufactured and the date on which they were removed from the licensed premises; and
(d) the nature and cause of defect in the goods.
(2) A refund of excise duty paid on wet goods destroyed shall be granted if the Commissioner-General is satisfied that-
(a) the goods have not been removed from the vessel in which they were placed by the manufacturer or brewer for the purpose of bottling, canning or other package;
(b) no substance, other than finning for the purpose of clarification, has been added to such goods subsequent to their removal from the licensed premises.
(3) No refund shall be made unless the goods are destroyed under the supervision of an officer according to terms and conditions set by the Commissioner-General.
(4) The costs of any destruction of goods including the costs and expenses of any officer required to supervise such destruction shall be met by the applicant and may be deducted from the sum of any refund due before payment thereof is made.
78. (1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in such circumstances, to such extent, and under such conditions as the Commissioner-General may approve, on goods temporarily imported into Zambia:
Provided that, if the goods are not exported from Zambia within a period fixed by the Commissioner-General, full duty shall be payable on the goods.
(2) Where goods are imported temporarily for purposes of exhibition or trade fairs, a remission of duty shall be granted provided that reciprocal treatment is accorded to goods exported from Zambia for purposes of exhibition in the importer’s country of origin.
(3) Any person wishing to claim a rebate of duty in terms of sub-regulation (1) shall apply to the Customs Division, in writing, submitting details of-
(a) the nature, quantity, value and country of origin of the goods to be temporarily imported; and
(b) the purpose for which they are to be temporarily imported into Zambia.
(4) There shall be charged, levied, collected and paid in respect of any temporarily imported goods that remains in Zambia in beyond the authorized period a fee at the rate set out in part 11 of the first Schedule.
(5) Any goods that remain in Zambia beyond ten days after the authorized period shall be liable to seizure.
79. (1) Subject to the other provisions of this regulation, the Commissioner-General may grant a remission or rebate of duty on goods re-imported into Zambia after having been exported from Zambia if the goods were not so exported in bond or under any drawback of duty.
(2)Goods which are re-imported in substantially the same condition as they were in when they were exported may be imported free of duty.
(3)Where goods are re-imported after having been exported from Zambia for the purposes of repair and return to Zambia, they shall be subject to duty, if any, according to the rate applicable to their substantive tariff classification applied to the value of any such repair inclusive of freight and insurance costs thereto:
Provided that any person wishing to claim remission or rebate of duty under this regulation shall furnish such evidence and information relevant to the goods as the Commissioner-General may require.
80. The Commissioner-General may grant a remission or rebate of duty-
(a) on a single consignment of goods when the total value, inclusive of freight and insurance, does not exceed the equivalent of fifty United States Dollars;
(b) on samples of negligible value; or
(c) on any single consignment of goods (excluding alcoholic beverages, cigars, cigarettes, or manufactured tobacco) imported by parcel post or air freight, when the total value of such consignment, inclusive of freight and insurance, does not exceed the equivalent of One Thousand United States Dollars, on condition that-
(i) such consignment is sent to a private person by or on behalf of another person resident outside Zambia;
(ii) such consignment consists only of articles for the personal use of the addressee or the family of the addressee; and
(iii) such consignment is not imported for sale or industrial or commercial use.
(As amended by SI No’s 17 of 2007 and 97 of 2012)
81. (1) Subject to the provisions of this regulation, a remission of duty shall be granted in respect of goods imported or taken out of bond, if such goods are supplied directly to any person who under the provisions of Article 36 of the Vienna Convention on Diplomatic Relations as applied by the Diplomatic Immunities and Privileges Act, or of any order made under that Act, is exempt from the payment of duty, and a refund of duty shall be granted in respect of motor vehicles and fuel purchased for official purposes from open stocks within Zambia by any such person, under such safeguards as the Commissioner-General may determine:
Provided that in the case of fuel purchased for official use from open stocks within Zambia, a refund of duty under this regulation shall be granted only in respect of fuel purchased from filling stations designated by the Commissioner-General.
(2) The person claiming a refund or remission in respect of goods imported or taken out of bond under this regulation shall make a declaration to the Customs Division that the goods on which the refund or remission is claimed are solely for official or private use and shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and the payment of the duty thereon at the rate leviable at the date of such sale or disposal.
(3) A remission under this regulation in respect of goods produced within Zambia and liable to excise duty shall be granted only in respect of goods, which have been supplied from a bonded warehouse or purchased direct from the manufacturer by the claimant.
(4) The applicant for a refund of duty under this regulation in respect of motor vehicles purchased from open stocks within Zambia shall furnish to the Customs Division a statement showing-
(a) the make, production year, engine number, model, registration number and value as originally entered for payment of duty, of the vehicle on which a refund of duty is sought;
(b) the place at which the duty was paid and the number and date of the relevant customs bill of entry;
and shall sign a declaration that the vehicle is being purchased for official or private use and shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and the payment of duty thereon at the rate leviable at the date of the sale or disposal.
(5) A refund of duty under sub-regulation (4) shall be granted only in respect of new vehicles.
(6) The applicant for refund of duty in respect of motor fuel purchased from open stocks within Zambia shall furnish to the Customs Division a statement from the supplier from which the fuel was purchased, showing-
(a) the quantity purchased;
(b) a declaration signed by the applicant that the fuel was purchased for official or private use and that it has not been, and will not be sold or otherwise used or disposed of without the prior consent of the Commissioner-General and the payment of duty thereon.
(7) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation, removal from bond or purchase from open stocks, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the remission, rebate or refund was first granted.
81A. (1) Subject to the provisions of this regulation, a remission of duty shall be granted in respect of goods imported or taken out of bond, if such goods are for the exclusive use of the Government of any foreign country or an international organisation with a diplomatic mission in Zambia, and a refund of duty shall be granted in respect of fuel purchased for official purposes from open stocks within Zambia, a refund of duty under this regulation shall be granted only to an oil marketing company approved by the Energy Regulation Board.
(2) Subject to regulation (1), a person claiming a refund or remission of duty in respect of goods imported or taken out of bond shall make a declaration to the Customs Division that the goods on which the refund or remission is claimed are solely for official use and shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and the payment of the duty thereon at the rate leviable at the date of such sale or disposal.
(3) A remission of duty under this regulation in respect of goods produced within Zambia and liable to excise duty shall be granted only in respect of goods, which have been supplied from a bonded warehouse or purchased direct from the manufacturer.
(4) Any oil marketing company applying for a refund of duty in respect of fuel sold to a diplomatic mission shall furnish, to the Customs Division, a statement accompanied by the original copy of the local purchase order issues by the mission to which the fuel was supplied stating-
(a) the quantity of fuel supplied; and
(b) a declaration signed by an authorised person stating that the fuel was supplied for official use and that it has not been, and will not be, sold or otherwise disposed of without the prior consent of the Commissioner-General and payment of duty thereon at the rate leviable at the date of the sale or disposal.
(5) Where goods are sold or disposed of in Zambia after use, the Commissioner-General shall, for purposes of determining the amount of duty payable on these goods, take into consideration the depreciation of such goods since their importation, removal from bond or purchase from open stocks.
(6) The Commissioner-General shall remit the duty on the goods if the goods are sold or disposed off more than five years after the date on which the remission or refund of duty was first granted.
81B. Subject to the provisions of this regulation, a refund or remission of excise duty shall be granted in respect of talk time purchased from a licensed service provider, if such air time is for the exclusive use of the government of any foreign country or an international organisation with a diplomatic mission in Zambia, under such safeguards as the Commissioner-General.
82. (1) Subject to sub-regulation (2) a remission of duty shall be granted in respect of goods, other than motor vehicles, temporarily imported into Zambia by visitors and tourists for their own use.
(2) The goods referred to in sub-regulation (2) shall be declared on importation and, if not similarly declared and produced for inspection by the visitor or tourist at the port or aerodrome of departure, shall be deemed to have been imported and shall be subject to the duty which, as assessed by the Customs Division, shall be due and payable.
82A. (1) An accredited representative, an official tourist agent or a correspondent appointed by foreign national tourist agency shall be granted a remission of duty on tourist publicity material imported into Zambia, except that tourist publicity material –
(a)Is re exported within twelve months of the date of importations or within a period that the Commissioner- general may specify;and
(b)Is deemed to have been consumed if not re exported within the period specified under paragraph (a) and the person who imported them shall be liable for the duty payable thereon according to their value at the time of importation.
(2) For purposes of this regulation “tourist publicity material” means goods imported for the purpose of encouraging the public to visit another foreign country to attend cultural, religious, touristic, sporting or professional meetings.
(As amended by S.I No. 91 of 2019)
83. (1) Subject to the other provisions of this regulation, a remission of duty shall be granted in respect of motor vehicles temporarily imported into Zambia by visitors and tourists for their own use.
(2) Vehicles referred to in sub-regulation (1) shall be declared on importation and produced for inspection by the visitor or tourist at the port of departure:
Provided that the duty may be remitted on motor vehicles which, having been temporarily imported into Zambia in terms of this regulation, are damaged and are surrendered unconditionally to the Commissioner-General.
(3) Where the owner of a vehicle wishes to surrender it and to claim a remission of duty in terms of the proviso to sub-regulation (2), the owner shall-
(a) make a written declaration to the Commissioner-General stating-
(ii) that the owner does not wish to remove the vehicle from Zambia;
(iii) that the owner relinquishes all title to the vehicle and surrenders it unconditionally to the Commissioner-General; and
(b) deliver the vehicle to the Commissioner-General or make such arrangements as may be necessary to enable the Commissioner-General to take possession of it:
Provided that the Commissioner-General may, dispense with any or all of these conditions.
(4) A vehicle shall not be surrendered, under this regulation if its permanent importation would be contrary to any written law relating to control of imports, which may be in force in Zambia.
(5) Vehicles surrendered in terms of sub-regulation (3) shall be sold or disposed of in accordance with section two hundred and three to two hundred and five of the Act.
(6) There shall be charged, levied, collected and paid in respect of any temporarily imported vehicle that remains in Zambia beyond the authorized period, a fee at the rate set out in Part 11 of the First Schedule
(7) Any vehicle that remains in Zambia beyond ten days after the authorized period shall be liable to seizure
84. (1) Subject to the other provisions of this regulation, a remission of duty shall be granted in respect of traveler’s samples when imported into Zambia on declaration that they will be exported within twelve months from the date of importation or within such time as the Commissioner-General may specify.
(2) The goods referred to in sub-regulation (1) shall be declared and entered on importation and duty shall be secured by way of deposit of money paid and receipted at the first customs port or aerodrome of arrival.
(3) If the samples are not entered for export and produced for inspection within twelve months from the date of entry, the samples shall be deemed to have been imported and the person who imported them shall be liable for the duty payable thereon according to their value at the time of importation.
(4) Where the importer fails to enter the goods within such further time as may be specified by the Commissioner-General, the goods shall be entered by the Customs Division and the deposit of money paid shall be used to account for the duty owing.
85. (1) Subject to the other provisions of this regulation, a remission of duty shall be granted in respect of household and personal effects including one motor vehicle per household imported by any person (including a citizen of Zambia) who arrives in, or returns to, Zambia to take up or resume employment or residence (in this regulation referred to as the “new resident”) if the new resident proves to the satisfaction of the Customs Division:
(a) that the new resident has been resident outside Zambia for a period of not less than two years before the date of arrival in, or return to, Zambia;
(b) that the effects were the property of the new resident before the date of departure for Zambia from the previous country of residence; and
(c) that the effects were imported by the new resident at the time of arrival in Zambia, or, if there is any delay between the arrival and the importation of the goods, that the delay is not unreasonable and is due to circumstances beyond the control of the new resident;
Provided that the period of delay in the importation of personal effects and household goods referred to in this paragraph shall not exceed six months from the date of the arrival of the new resident in Zambia.
(2) Any person claiming a remission of duty in terms of sub-regulation (1) shall lodge a duly completed entry together with a declaration in Form CE 20 set out in the Eighth Schedule.
(3) The effects on which a rebate of customs duty has been granted under this regulation shall not be sold or otherwise disposed of in Zambia, except with the prior consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of sale or disposal.
(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation since importation, and the Commissioner-General shall remit the whole duty if the sale or disposal is effected more than five years after the date upon which the rebate was first granted.
85A. (1) Subject to the other provisions of this regulation, a remission of shall be granted in respect of household goods and personal effects including one motor vehicle duly registered in the name of the deceased person, imported by a duly appointed administrator of the estate of a deceased person whose remains are returned to Zambia for burial or are buried or cremated outside Zambia if the administrator proves to the satisfaction of the Commissioner-General-
(a) that the deceased person was a Zambia citizen by decent or nationalization;
(b) that the death of the deceased person was certified by a duly qualified medical practitioner;
(c) that the household goods and personal effects were the property of the deceased person before the date of death; and
(d) that the household goods and personal effects were imported by the administrator at the time of arrival of the remains in Zambia, or, if there is a delay between the arrival and the importation of the goods or where the remains were buried or cremated outside Zambia that the delay is not unreasonable and is due to circumstances beyond the control of the administrator:
Provided that the period of the delay in the importation of the household goods and personal effects referred to in this paragraph shall not exceed twelve months from the date of the burial or cremation of the deceased.
(2) Any person claiming a remission of duty under sub-regulation shall lodge a duly completed entry together with a declaration in form CE 20 as set out in the Eighth Schedule.
(3) The household goods and personal effects on which a rebate of customs duty has been granted under this regulation shall not be sold or otherwise disposed of in Zambia, except with the prior consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of sale or disposal.
(4) The Commissioner-General may, for the purpose of determining the amount of duty payable on any household goods and personal effects sold or disposed off in Zambia after use, take into consideration the depreciation since importation, and shall remit the whole duty if the sale or disposal is effected more than five years after the date upon which the rebate was first granted.
(As amended by SI 6 of 2015)
86. (1) A remission of duty shall be granted in respect of goods for the personal use of a traveler that are imported upon that person or in the baggage accompanying that person, on the same ship, aircraft or vehicle provided that the articles have been in use by the traveler prior to importation and are in such quantities as may be considered reasonable by the Commissioner-General.
(2) A remission of duty shall be granted on goods not exceeding in value the equivalent of one thousand United States Dollars for each traveler in respect of goods, other than goods for commercial use or the goods referred to in sub-regulation (1), imported by a traveler in the baggage accompanying that traveler or upon that person and declared to the Customs Division:
Provided that if the amount of duty payable by the traveler after the allowance of the remission does not exceed ten Kwacha, that amount shall also be remitted.
87. (1) Goods imported by organisations listed in the Second Schedule shall be admitted free of duty, on declaration made by the Chairman, Secretary or other responsible officer that the goods will be used exclusively for the purposes of occupational therapy for the treatment of patients suffering from any disease, deformity or physical incapacity or otherwise for the occupational training of the blind.
(2) The declaration referred to in sub-regulation (1) shall be made in Form CE 25 set out in the Eighth Schedule and shall include an undertaking that if any of the goods are used for any purpose other than the declared purpose, the duty thereon shall be paid.
87A. (1) A modified motor vehicle imported by a person with a disability who is registered with the Zambia Agency for Persons with Disabilities Act,2012, shall be admitted free of any import duty upon certification by the Ministry responsible for persons with disabilities.
(2) Any rebate, refund or remission approved pursuant to this regulation shall be granted
(a) on condition that the modified motor vehicle concerned shall not be sold, or otherwise disposed of, except with the prior consent of the Commissioner-General and upon payment of duty, if any at the rate leviable at the date of such sale or disposal: and
(b) on such other condition as the Commissioner General ay determine
(3) For the purpose of determining the amount of duty payable on an article in accordance with sub-regulation (2), the Commissioner General may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks, and the Commissioner general shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted
(4) In this regulation, “modified vehicle” means a nonconventional motor vehicle specifically altered or adapted prior to importation to suit the disability of the importer
(As amended by SI No 97 of 2012)
88. (1) An organisation engaged in scientific, relief, agricultural, technical assistance or development programme or scheme in Zambia, approved by the Minister and listed in the Third Schedule, shall be granted a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of goods imported or taken out of bond or, in the case of motor vehicles, obtained from open stock, that are to be used in connection with the programme.
(2) The Commissioner General shall require the lodgment of a duly completed declaration, made by a responsible member of the organisation referred to in sub-regulation (1) that the goods concerned will be solely for the purpose specified in the agreement or memorandum of understanding relating to the programme and shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General, and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.
(3) For the purpose of determining the amount of duty payable on an article in accordance with subregulation (2), the Commissioner General may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks, and shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted
(As repealed and replaced by SI No 6 of 2015)
88A. (1) A public benefit organization approved in accordance with the Customs and Excise (Public Benefit Organization) (Rebate, Refund or Remission) Regulations, 2009, shall, subject to the provisions of this regulation, be granted a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of goods imported or taken out of bond and are to be used in connection with providing a service for the benefit of the public.
(2) Any rebate, refund, or remission under sub regulation (1) shall be granted in accordance with terms and conditions of the Customs and Excise (Public Benefit Organizations) (Rebate, Refund or Remission) Regulations, 2009
(3) An organization granted a rebate, refund or remission under sub regulation (1) shall submit a declaration in Form CE 25 set out in the Eighth Schedule.
(4) A rebate, refund or remission granted under this regulation shall be granted on condition that the goods concerned shall not be sold, or otherwise disposed of, to any person not entitled to import them free of duty except with the approval of the Commissioner – General and on payment of duty, at the rate leviable at the date of such sale, use or disposal.
(5)For purposes of determining the amount of duty payable on an article in accordance with sub regulation (4), the Commissioner _General may take into consideration the depreciation of the article since it was imported or removed from bond as the case may be, and the Commissioner- General shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.
88B. (1) Subject to sub-regulation [2], where an implementing agency receives financial assistance from an organisation referred to in regulation 88 and:
(a) Undertakes the development programme or scheme; or
(b) Contracts a third party to undertake the development programme or scheme;
the goods imported by the implementing agency or third party for the development programme or scheme shall be granted a rebate, refund or remission of the whole or part of the duty paid or payable in respect of the goods imported or taken out of bond or, in the case of motor vehicles, obtained from open stock, that are intended to be directly consumed by the development programme or scheme.
(2) Sub-regulation (1) shall not apply if the agreement or memorandum of understanding entered into by the organisation referred to in that sub-regulation and the Government of the Republic of Zambia, in relation to the programme, requires the contractor to pay assessed duties.
(3) An implementing agency which contracts a third party to undertake a scientific, relief, agricultural, technical assistance or development programme shall notify the Commissioner-General of the contract, in writing, with such documentation as the Commissioner-General may specify, and any remission granted in respect of the development programme shall be limited to the goods which are specified in the bill of quantities, where applicable, for the programme that qualifies for a remission.
(4) Where an implementing agency contracts a third party to undertake a programme referred to in sub-regulation (3), the implementing agency shall notify the Commissioner-General in writing, of any amendments to the bill of quantities or any other part of the agreement with such documentation as the Commissioner-General may specify, and any remission granted in respect of the programme shall be limited to the goods which are specified in the amended bill of quantities, where applicable, for the programme that qualifies for a remission.
(5) The eligible goods shall be solely for the purpose of the programme for which the funds were provided and shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.
(6) For the purpose of determining the amount of duty payable on an article in accordance with sub-regulation (5), the Commissioner General-
(a) may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks: and
(b) shall remit the duty if the sale or disposal is to be effected more than five years from the date of the grant of the rebate, refund or remission of duty.
(7) For purposes of this regulation, “implementing agency” means a Government Ministry or any other organisation approved by Government to undertake a development programme on behalf of the Government.
88C. (1) In this Regulation, unless the context otherwise requires-
“goods imported for humanitarian purposes” includes medical, Surgical and laboratory equipment and relief consignments; and
“Relief consignment” includes a motor vehicle or other means of transport, blankets, tents, prefabricated houses provided in or during the course of a disaster relief or emergency activity to those affected by a natural disaster or other similar disaster.
(2)A remission of duty shall be granted in respect of goods imported for humanitarian purposes when imported into Zambia, except that the goods are not sold or disposed of without the prior consent of the Commissioner- General and payment of duty, if any, at the rate payable at the date of that sale or disposal. (3) Despite the provisions of both sections 32 and 34 of the Act, the Commissioner- General -
May accept an inventory of the goods together with a written undertaking to re-export or pay taxes for goods imported for humanitarian purposes in lieu of a customs declaration and payment of a security deposit in an emergency situation.
(As amended by SI No 23 of 2016 As amended by SI No 91 of 2019)
Regulations 89,89A,89B,89C,89D and 89E are Repealed
(As amended by SI No 97 of 2012)
90. (1) Subject to the other provisions of this regulation, a person recruited from outside Zambia to work in Zambia in connection with a scientific, relief, agricultural, technical assistance or development programme or scheme conducted or managed by an organisation that is approved by the Minister and listed in the Third Schedule, shall be granted a refund or remission of the whole of any duty paid or payable in respect of the importation of personal effects and household goods including one motor vehicle per household.
Provided that the importation of personal effects and household goods is made within six months of arrival in Zambia.
(2) Any rebate, refund or remission granted under this regulation shall be in accordance with the terms and conditions of an agreement or memorandum of understanding entered into between the Government of the Republic of Zambia and the organisation referred to in sub-regulation (1) or as the case may be, the supervising body of that organisation, and shall require the lodgment of a duly completed declaration made by a responsible member of that organisation attesting to the person’s qualification for the refund or remission.
(3) The individual person referred to in sub-regulation (1) shall be required to make a declaration in Form CE 25 set out in the Eighth Schedule and the personal effects imported shall not be sold or otherwise disposed of in Zambia except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.
(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into account the depreciation thereof since its importation and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date on which goods were imported.
91. (1) Subject to the other provisions of this regulation a refund or remission of the whole of the duty paid or payable shall be granted on goods imported or purchased by the Tanzania/Zambia Railway Authority for its own use.
(2) Any entry or application made pursuant to this regulation shall be accompanied by a duly completed declaration in Form CE 25 set out in the Eighth Schedule made by a responsible officer of the company and attesting to the intended use of the goods.
(3) Any goods on which a refund or remission of duty has been granted under the provisions of this regulation shall not be sold or otherwise disposed of in Zambia without the prior consent of the Commissioner-General and on payment of the duty, if any, at the rate leviable at the date of such sale or disposal.
91A. (1) Subject to the provisions of this regulation, a refund or remission of the whole of the duty paid and payable shall be granted on goods imported or purchased by the Zambezi River Authority for its own use.
(9) Any entry or application made pursuant to this regulation shall be accompanied by a duly completed declaration in Form CE 25 set out in the Eighth schedule made by a responsible officer of the company and attesting to the intended use of the goods.
(5) Any goods on which a refund of duty has been granted under the provisions of this regulation shall not be sold or otherwise disposed of in Zambia without the prior consent of the Commissioner –General and on payment of the duty, if any, at the rate leviable at the date of such sale or disposal.
92. (1) Subject to the provisions of this regulation, a refund or remission of the whole of the duty paid or payable shall be granted in respect of all plant, machinery, equipment and other goods and materials imported or taken out of bond by persons engaged in the construction or operation of a pipeline:
Provided that all such plant, machinery, equipment and other goods and materials are to be built into or to form a part of a pipeline or they will be used solely for the operation, maintenance or repair of the pipeline.
(2) The person claiming a refund or remission under this Regulation shall complete a declaration in Form CE 25 set out in the Eighth Schedule and the goods shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and payment of the duty thereon at the rate leviable on such goods as at the date of such sale or disposal.
(3) For the purposes of this Regulation “pipeline” means a pipeline for the transportation of refined petroleum products or crude oil as may be approved by the Minister for the purposes of this regulation and shall include storage tanks, pumping stations and ancillary works and buildings.
(4) For the purposes of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation or removal from bond and shall remit the duty if such sale or disposal is effected more than five years after the date on which the refund or remission was granted.
93. (1) Subject to the provisions of this regulation, a refund of the whole of the duty paid, shall be granted in respect of fuel, lubricants and other consumable technical supplies that are consumed during the business operation of any public transport aircraft, except aircraft owned or operated by a private club for the purpose of training or pleasure.
(2) An application for a refund under this regulation shall be made in writing to the Commissioner-General.
(3) In this regulation the term “public transport aircraft” has the meaning assigned to it in Regulation 2 of the Air Navigation Regulations.
94. (1) Subject to the other provisions of this regulation, a refund or remission of the whole of the duty paid or payable shall be granted in respect of-
(a) stores, aircraft equipment, ground equipment and spare parts imported or supplied for use in or for the maintenance of aircraft engaged in international air navigation;
(b) all aircraft, tools spare parts and equipment temporarily imported for use in the search, rescue, investigation, repair or salvage of lost or damaged aircraft, if the aircraft, tools, spare parts and equipment are exported within one month of the conclusion of the search, rescue, investigation, repair or salvage.
(2) Where articles are imported or purchased from in bond stock, in terms of paragraph (a) of sub-regulation (1), the owner of the aircraft or agent shall, on presentation of the relevant bill of entry, make a declaration in Form CE 25 set out in the Eighth Schedule and the goods shall not be sold or otherwise disposed of or used for any other purpose.
(3) Where articles are purchased in terms of sub-regulation (1) from duty paid stocks, application for refund of duty paid thereon shall be made in writing to the Commissioner-General and shall be accompanied by a declaration in Form CE 25 set out in the Eighth Schedule and the goods shall not be sold or otherwise disposed of or used for any other purpose and the burden of proving the amount of duty paid on the articles shall be on the applicant.
(4) Aircraft tools, spare parts and equipment temporarily imported in terms of paragraph (b) of sub-regulation (1) shall be admitted under such conditions as the Commissioner-General may determine.
95. (1) Subject to sub-regulation (2) a remission of customs duty shall be granted on airline and airline operators’ documents imported in pursuance of the Convention of International Civil Aviation, as defined in the Aviation Act.
(2) The documents referred to in sub-regulation (1) are airway bills, consignment notes, passenger tickets and boarding passes, miscellaneous charges orders, damage and irregularity reports, baggage and cargo labels, timetables, and weight and balance documents, for use by airlines and airline operators.
(Regulation 96 revoked by SI No 91 of 2019)
97. (1) Subject to the provisions of this regulation, the Commissioner-General shall remit, the whole of the excise duty payable on the locally produced goods listed in the Sixth Schedule, when such goods are purchased in bond through the means of an official local purchase order, for sale to, and for the exclusive use of, and consumption by, Zambia Defence Force personnel.
(2) The goods referred to in sub-regulation (1) shall be purchased from, and supplied in bond directly, by the companies listed in the Sixth Schedule to these regulations.
98. (1) Subject to the provisions of this regulation, a refund or remission of duty shall be granted on goods imported or purchased by the National Assembly for use by members of the National Assembly.
(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import or purchase them free of duty, except with the consent of the Commissioner-General and on payment of duty, if any, at the rate leviable on the date of such sale or disposal.
PART XA
TAX INCENTIVES FOR INVESTMENT
98A. In this Part, unless the context otherwise requires-
“assembly” means the fitting together of component parts of a motor vehicle or trailer where the local content value addition is not less than twenty five percent of ex-factory price:
“bill of quantity” means a bill of quantity approved under the Multi-facility Economic Zones (General) Regulations, 2007;
“business enterprise” has the meaning assigned to it in the Zambia Development Agency Act, 2006;
“equipment and machinery” includes specialized motor vehicles as defined under the Act , but excludes motor vehicles for the transportation of passengers and goods or goods whose unit cost, excluding insurance and freight, is equal to or less than United States Dollar 1,000
“priority sector” has the meaning assigned to it by the Zambia Development Act, 2006;
“rural area” means an area that is not declared or deemed to have been declared as the area of Ndola City council, Kitwe City council, Livingstone city Council and Lusaka City council under the Local Government Act, 2019.
“rural business enterprise” has the meaning assigned to it in the Zambia Development Agency Act 2006.
“Zambia development Agency’ means the Zambia Development Agency constituted under section twenty of the Zambia Development Agency Act, 2006.
98B. (1) A business enterprises that creates employment in accordance with an employment schedule submitted under section sixty –nine of the Zambia Development Agency Act 2006, shall be entitled to a rebate, refund or remission of duty paid or payable on goods under this part.
(2) any rebate, refund or remission of duty paid or payable in this Part, shall be valid for a total period of five years.
(3) Notwithstanding sub-regulation (2), the Minister shall suspend the incentives under this part if a business enterprise does not meet the requirements in sub-regulation (1).
(4)Importation of comparable goods that are locally manufactured, produced or assembled does not qualify for rebate, refund or remission of duty paid or payable under this Part. Rebate, refund or remission of duty on goods for establishment, rehabilitation or expansion of business enterprise.
98C (1) The Minister may approve a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of-
(a) machinery, equipment and component parts required for the assembly of motor vehicles and trailers by a business enterprise registered by the Zambia Development Agency: and
(b) inputs used in the manufacture of roofing sheets and roofing tiles
(2) A rebate, remission or refund granted under sub - regulation (1) is effective from the date of approval by the Minister.
(3) In this regulation, “component parts “ excludes complete unassembled units of motor vehicles, trailers, motorcycles and bicycles.
(As amended by SI No 97 of 2012 and SI NO. 6 of 2015)
98D (1) The Minister may, on the recommendation of the Director General of the Zambia Development Agency approve a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of -----
(a) machinery and equipment, other than spares for the machinery or equipment , required for use in manufacturing activities located in a muilti-facility economic zone, an industrial park or rural area
(b) machinery and equipment other than spares for the machinery or equipment, required for use by a business enterprises eligible under the Second Schedule to the Zambia Development Agency Act,2006: or
(c) machinery, equipment and other goods specified in the bill of quantities submitted with an application for approval required for the development of the multi-facility economic zone or an industrial park.
(2) A rebate, remission or refund granted under sub regulation (1) is effective from the date of approval by the Minister.
(3) Where rebate, refund or remission is granted pursuant to sub-regulation (1), the goods or inputs concerned shall not be sold or otherwise disposed of except with the prior consent of the Commissioner General and upon payment of duty, if any, at the rate applicable at the date of sale or disposal and on such conditions as the Minister may determine.
(4) For the purpose of determining the amount of duty payable in accordance with sub-regulation (3) the Commissioner General---
(a) may take into consideration the depreciation of the Machinery and equipment from the time of importation, removal from bond or purchase from open stock: and
(b) shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.
(5) A business enterprise to which a rebate, refund or remission is granted under this Part shall, upon the grant of the rebate, refund or remission, be deemed to be listed in the appropriate place in the Fourth Schedule
(As amended by SI No 97 of 2012 and SI NO. 6 of 2015)
PART XI
DRAWBACK OF DUTY
99. In this Part, unless the context otherwise requires-
“drawback means a refund of duty paid by the claimant under these Regulations, but does not include surtax;
(S.I No. 91 of 2019)
“inputs” means goods consumed in or used for the growth, production or manufacture of output, but does not include capital items;
Provided that “spare parts” shall be considered as inputs if they are “consumables” as agreed between the Commissioner-General and a registered claimant in advance of the calculation of the applicable co-efficient;
“outputs” means goods grown, produced or manufactured in Zambia, but does not include cobalt, copper, lead or zinc; and
“produce” means to grow, manufacture or process output, but does not include mining, and cognate expressions shall be construed accordingly.
100. (1) Subject to the provisions of this Part, goods produced in Zambia using inputs upon which duty has been paid shall, when exported to any country, or supplied to any organisation entitled to a rebate, refund or remission of duty on such goods be subject to a drawback of duty on such inputs.
(2) Any exporter or supplier who wishes to claim drawback of duty under sub-regulation (1) shall register with the Commissioner-General by the submission of an application for registration in Form CE 26 set out in the Eighth Schedule.
( S.I No. 91 of 2019)
101. (1) The amount of duty included in the value of any inputs to be used in the production of any output calculated as a proportion of the sales value of such output shall be termed as the duty drawback co-efficient.
(2) The duty drawback co-efficient shall be determined in accordance with Form CE 26A set out in the Eighth Schedule.
(3) The amount of any drawback paid or payable to an exporter or supplier shall be calculated by multiplying the lower of the selling price, standard price, ex-factory or other place of production of the output by the duty drawback co-efficient.
102. A person who produces output shall maintain records in a form approved by the Commissioner-General showing the quantity and value of any inputs used for or consumed in the production of output and the quantity and value of the output, which has been exported or supplied.
103. (1) when a person who has produced output wishes to claim a drawback of duty on exports or supplies that person shall submit to the Commissioner-General-
(a) a duly completed application in Form CE 26B set out in the Eighth Schedule; and
(b) a duly completed information worksheet in Form CE 26A set out in the Eighth Schedule.
(2) A person who produced output and has exported or supplied goods liable to drawback of duty may elect to offset the amount of any drawback due as a credit against future payment of duty on goods subsequently imported by that person:
Provided that a person who has produced output and who wishes to exercise this option shall make an endorsement to this effect on the application form.
(3) An application for duty drawback shall be made within six months of the date of exportation or supply sale of the output on which the claim is based.
104. (1) Subject to the other provisions of this regulation, a drawback of the whole of the duty paid shall be granted on unused goods, which are exported within two years from the date of release of the goods.
(2) The Commissioner –General may, where an export duty is payable on the goods referred to in sub- regulation (1), remit the export duty.
(3) An application for drawback under this Regulation shall be made to the Customs Division in Form CE 27 set out in the Eighth Schedule prior to the export of any such goods and shall be accompanied by evidence of the payment of duty thereon as may be required by the Commissioner-General.
(4) Payment of drawback shall not be made without producing evidence of exportation or supply to the satisfaction of the Commissioner-General.
(5) Goods to which drawback has been granted under this regulation shall not be re-imported except with the consent of the Commissioner-General and on payment of full duty thereon.
(As amended by SI 12 of 2017)
PART XII
EXCISE AND SURTAX MANAGEMENT
105. An application pursuant to section ninety-seven of the Act for a licence to manufacture goods subject to excise duty or surtax in specified premises shall be made in Form CE 28 set out in the Eighth Schedule.
106. A licence to manufacture goods subject to excise duty or surtax shall be issued in Form CE 29 set out in the Eighth Schedule subject to the payment of the prescribed fee as set out in the First Schedule.
106A. For the purposes of section one hundred and eight A of the Act, an application for a cigarette tax stamp shall be made to the Commissioner – General in Form CE 28B set out in the Eighth Schedule.
106B. (1) The Commissioner – General shall not grant an application for cigarette tax stamps to an applicant unless the Commissioner-General is satisfied-
(a) that the applicant is licensed under section ninety- seven of the Act; or
(b) in the case of an importer or distributor, that the importer or distributor is duly registered for that purpose.
(2) The Commissioner- General if satisfied that the applicant satisfies the requirements for the issue of cigarettes tax stamps under regulation one hundred and six B shall subject to payment of a prescribed cigarette tax stamp fee issue the cigarette tax stamps to the applicant.
106C. The cigarette tax stamps issued pursuant to these Regulations shall be assigned codes in accordance with such categories as the Commissioner - General may determine for purposes of enforcing these regulations.
107. An application pursuant to section ninety-seven of the Act for renewal of a previously issued licence to manufacture goods subject to excise duty or surtax in specified premises shall be made in Form CE 28 set out in the Eighth Schedule.
108. The entry of goods liable to excise duty or surtax that are removed for consumption from the premises where they have been manufactured pursuant to paragraph (b) of subsection (1) of section one hundred and eight of the Act shall be made in Form CE 20 set out in the Eighth Schedule.
109. If the manufacturer of goods subject to excise or surtax wishes to remove the goods in bond from licensed premises to a bonded warehouse the goods shall be so entered in the manner set out in Regulation 45 and for the purpose of this Regulation, the premises of the manufacturer shall be deemed to be a warehouse.
110. (1) Only such cocks and valves as have been approved by the Commissioner-General shall be used in a distillery, refinery or winery.
(2) A distiller, manufacturer of wine or refiner shall not, other than in the presence of an officer and with the permission of that officer-
(a) remove or cause to be removed any lock or seal, or any flange, pipe or fitting giving access to hydrocarbon oils, spirits or wines for repair or any other purpose; or
(b) carry out any alteration to any pipeline, still, safe, receiver, tank or vessel through which hydrocarbon oils, spirits or wine are conveyed or in which hydrocarbon oils, spirits, or wine are contained.
111. (1) A distiller, manufacturer of wine or refiner shall, when required to do so by the Customs Division, mark and number every room, place, vessel, utensil, still and piece of machinery on the premises to the satisfaction of the Customs Division.
(2) A distiller, manufacturer of wine or refiner shall, when required to do so by the Customs Division, mark its capacity on each vat, receiver, tank and vessel on those premises.
(3) No person shall obliterate or alter any markings on any room, place, vessel, utensil, still or piece of machinery without the authority of the Customs Division.
112. (1) An officer may on application made in Form CE 23 set out in the Eighth Schedule permit a person licensed in terms of section ninety-seven of the Act to take samples of any hydrocarbon oils which are necessary for the proper conduct of business from any drum, tank or vessel on the licensed premises for the purposes of determining quality or specification and the samples shall be taken in the presence of an officer.
(2) The officer shall, where appropriate, record particulars of the samples taken in terms of sub-regulation (1), in the register in which the account of such oils is kept and shall deduct the amount of such samples from the quantity of oil shown therein.
(3) A refiner may take samples of hydrocarbon oils from any tank or utensil as may be necessary for the proper conduct of business in the production of hydrocarbon oils:
Provided that, where possible, any such samples taken shall be returned to the tank or utensil, which they were taken.
113. The entry required to be lodged by a licensed manufacturer pursuant to paragraph (b) of sub-section (1) of section one hundred and thirty-eight of the Act shall be made in Form CE 20 set out in the Eighth Schedule.
PART XIIA
EXCISE MANAGEMENT ON SERVICES
113A. Repealed by S.I 86 of 2010
113B. Repealed by S.I 86 of 2010
113C. An entry of services liable to excise duty shall be made in Form CE 20 as set out in the Eighth Schedule.
113D. The notice required to be lodged by a service provider who ceases to provide services liable to excise duty in terms of section one hundred and thirty-nine I of the Act shall be made in Form CE 20 as set out in Eighth Schedule.
PART XIIB
MANAGEMENT OF SURTAX
113E. in this part, unless the context otherwise requires-
“Authority” means the Zambia Revenue Authority established under the Zambia Revenue Authority Act; and
“motor vehicle” means any mechanically propelled motor vehicle which is intended for use, or is capable of being used, on roads and includes a motor cycle but does not include an ambulance, a prison van or hearse.
113F. (1) Except for a motor vehicle which is entered to be warehoused, removed in bond on a carrier or manufactured in Zambia, every motor vehicle which is imported, temporarily imported into, or in transit through Zambia shall be subject to a surtax on carbon emissions at the time of importation or when transiting through Zambia as the case may be, and the owner or person in charge of such motor vehicle shall be required to obtain a carbon emission tax certificate:
Provided that every motor vehicle which is-
(e) purchased in Zambia
(f) due for renewal of the motor vehicle road licence under the Road Traffic Act, 2002; or
(c) entered for consumption after warehousing or removal in bond, as a case maybe;
shall be subject to a surtax on carbon emissions at the time of purchase, renewal of road licence or entry for consumption as the case may be, and the owner or person in charge of such motor vehicle shall be required to obtain a carbon emission tax certificate.
(2)The rates for a carbon emission tax certificate shall be as set out in the Fourth Schedule to the Act.
113G. The surtax on carbon emissions referred to in regulation 113F shall be payable at-
(a) any office of the authority; or
(b) any office of such Agent as may be designated by the Commissioner-General for the purposes of collecting surtax on carbon emissions.
113H. Any payment of surtax on carbon emissions shall be made upon presentation of the motor vehicle registration documents issued in respect of the motor vehicle under the Road Traffic Act, 2002, and in the case of motor vehicles in transit and those temporarily imported, upon the presentation of clearance or other relevant documentation.
113I. A carbon emission tax certificate issued in respect of any motor vehicle shall be affixed in a conspicuous place on such motor vehicle.
113J. Subject to the provisions of this part a refund or remission of surtax shall be granted in respect of carbon emissions, if a motor vehicle is imported into Zambia or, is for the exclusive use of an international organisation, a diplomatic mission or any person who is connected with that mission and enjoys the privileges and immunities provided under the Diplomatic Immunities and Privileges Act.
PART X11I
OFFENCES, PENAL PROVISIONS AND PROCEDURE
114. Notice of seizure pursuant to section one hundred and sixty-two of the Act shall be given in Form CE 30 set out in the Eighth Schedule.
115. Admission of offence pursuant to section one hundred and sixty-eight of the Act shall be made in Form CE 31 set out in the Eighth Schedule.
116. A warrant issued by the Commissioner-General pursuant to section one hundred and seventy A of the Act shall be in Form CE 32 set out in the Eighth Schedule.
117. An officer executing a warrant issued pursuant to section one hundred and seventy (A) of the Act shall show such warrant on demand made by the owner or occupier of the premises and shall give a copy to such person or otherwise leave a copy on or at the premises.
118. Any interest to be charged pursuant to Subsections (2) of section one hundred and seventy-one of the Act shall be calculated at the prevailing discount rate determined by the Bank of Zambia plus two percent per annum for the period that the duty remains unpaid.
119. Notice in writing pursuant to section one hundred and seventy -one A of the Act shall be given in Form CE 33 set out in the Eighth Schedule.
PART XIV
GENERAL
120. (1) No person, company or body corporate shall do or offer to do for fee or reward for or on behalf of another, anything necessary for compliance with any requirement of the Act or any regulations or rules made hereunder in connection with the entry or clearance of imported goods, goods for export or locally manufactured goods subject to excise duty or surtax, unless that person or company or body corporate is-
(a) a person acting for the employer in the normal course of such employment in the entry of locally manufactured goods subject to excise duty or surtax or goods for export or the entry for consumption of imported goods at the port of first arrival; or
(b) a person acting for a diplomatic mission accredited to Zambia;
(c) a person acting for a manufacturer licensed under the Duty Drawback Scheme and Manufacturing under Bond Scheme; or; and
(d) the holder of a current Customs Agent’s licence issued in accordance with this Act.
(2) Any person who contravenes this regulation commits an offence.
121. (1) Any company duly incorporated under the Companies Act may apply to be licensed as a Customs Agent by lodging with the Commissioner-General a completed application in Form CE 34 set out in the Eighth Schedule.
(As amended by SI 12 of 2017)
(2) Any individual person and any person, company or body corporate who in or with any such application gives any information or makes any representation to the Commissioner-General, knowing the same to be false or misleading in any material particular commits an offence under the Act.
122. (1) On receipt of any completed application, the Commissioner-General may issue, subject to such terms and conditions as the Commissioner-General may impose, a Customs Agents licence and the licence unless sooner revoked shall remain in force until 31st December of the third year after the date on which it comes into force.
(2) Any such licence issued under this Regulation shall be issued in Form CE 35 set out in the Eighth Schedule subject to the payment of a fee set out in the First Schedule.
(3) Notwithstanding the generality of sub-regulation (1), the terms and conditions of licence to be issued by the Commissioner-General may include a requirement that the applicant complete a form of bond, guarantee or similar undertaking for such amount and of such duration as the Commissioner-General may require.
123. An application for renewal of a licence pursuant to paragraph (d) of sub-section (2) of section one hundred and eighty-two (A) shall be made in Form CE 34 set out in the Eighth Schedule.
124. A Customs Agent’s licence shall not be granted or renewed unless the Commissioner-General is satisfied that-
(a) the company and each director or manager of the company, is of good repute and will act with business integrity;
(b) the company will carry on its customs agency business by means of persons of good repute who will act with business integrity and who are conversant with the provisions of the Act and any regulations or rules made under such Act; and
(c) at each office or place where the company intends to carry on its business there will, at all times, be at least one person who has a recognised industry qualification acceptable to the Commissioner-General.
125. The Commissioner-General may by notice in writing to the licensee at any time suspend or revoke a Customs Agent’s licence if the Commissioner-General is satisfied that-
(a) the licence or its renewal was procured by fraud or misrepresentation or was otherwise irregularly obtained;
(b) the company, any director or manager or employee of the company has contravened any provisions of the Act or the regulations or rules under the Act, or has in connection with the customs agency business of the company committed any act of fraud or dishonesty; or
(c) the company, any director or manager of the company, has ceased to be of good repute or has acted in a manner inconsistent with business integrity.
126. (1) Any applicant or licensee aggrieved by a decision of the Commissioner General not to grant or renew its license may, within seven days after being informed of the Commissioner-General’s decision, appeal to the Minister.
(2) The applicant or licensee, if dissatisfied with the decision of the Minister, may appeal to the Tribunal.
127. (1) Subject to regulation 47, any goods which are conveyed in transit through Zambia shall be so removed by a licensed customs carrier.
(2) The Commissioner-General shall make rules for the manner in which certain categories of goods shall be conveyed in transit through Zambia by a licenced customs carrier.
(S.I No. 91 of 2019)
(3)Except with the permission from the Commissioner-General, any carrier carrying transit goods through Zambia shall be required to exit from Zambia within five days from the date of release of goods;
Provided that rail carriers shall be required to exit from Zambia within thirty days from the date of release of goods.
(As amended by SI 12 of 2017)
(4)There shall be charged, levied, collected and paid in respect of any carrier that remain in Zambia in contravention of sub-regulation (2) a fee at the rate set out in the First Schedule.
(5)Any carrier of goods in transit that remain in Zambia beyond ten days after the authorized period shall be liable to seizure of the goods
(As amended by SI No 97 of 2012, S.I No. 91 of 2019)
128. (1) The customs warehouse declared pursuant to subsection (1) of section one hundred and ninety-five of the Act shall be for the storage of detained goods until the requirements of the Act have been satisfied.
(2) Where any goods are lodged in a customs warehouse in terms of sub-regulation (1), the Government shall in no case be liable in respect of any loss or diminution of or accident to any goods; except that the officer shall issue a receipt for the goods for the purpose of showing that a certain number of packages have been received into the customs warehouse.
(3) The Storage fees to be paid on goods placed in the customs warehouse shall be as set out in the First Schedule.
(4) Storage fees shall be charged from the date on which goods are placed in a customs warehouse up to and including the date of final delivery thereof, or the date of sale, as the case may be:
Provided that the Commissioner-General may, having regard to the circumstances pertaining to the detention, remit the rent payable on any consignment of goods which have been placed in a customs warehouse.
(5) If an order for the removal of any goods from a customs warehouse has been given by the Commissioner-General and the person to whom such order has been granted does not, within such period as may be specified, comply with it, such goods may, notwithstanding any other provisions of the Act, at the discretion of the Commissioner-General, be dealt with as if they were goods in respect of which entry had not been made in terms of section thirty-three of the Act.
128A. The storage fees payable on goods that remain in customs premises beyond forty-eight hours after their release from customs control under the provisions of subsection (5) of section thirty-four of the Act shall be as set out in the First Schedule.
129. Where an officer requires the production of written authority for one person to act on behalf of another pursuant to section one hundred and eighty-four of the Act, such authority shall be provided in Form CE 36 set out in the Eighth Schedule.
130. Any correction to a bill of entry that is required to be made subsequent to the lodgment of the entry with the Customs Division shall be notified in Form CE 120 set out in the Eighth Schedule and the correction shall pursuant to section one hundred and ninety-eight of the Act require payment of the fee set out in the First Schedule.
131. (1) Any person who is to be searched by an officer shall be searched by an officer of the same sex and such search shall be witnessed by an officer of the same sex.
(2) Subject to the provisions of sub-regulation (1) any search under this regulation shall be conducted in private.
132. When exercising any powers of entry or search under the Act an officer shall, when requested to do so by the owner or occupier of the premises, produce evidence of identity and official status.
133. An officer shall exercise reasonable care when opening packages or parcels pursuant to any requirement of these regulations.
134. The fee to be paid on the entry of goods for consumption, warehousing, re-warehousing or removal from warehousing or exportation shall be as set out in the first schedule.
135. (1) The working hours of the Customs Division pursuant to section one hundred and ninety-nine of the Act shall be those hours advised from time to time for each port and place in the Ports and Routes Order issued under section thirteen of the Act and otherwise shall be from 08: 00 to 17: 00 hours.
(2) The fee which shall be payable in respect of the attendance of officers outside such hours and the fees which shall be payable for the attendance of officers at remote locations at any time, are as set out in the First Schedule.
136. For the purposes of these regulations, any quantity of partially processed or finished motor spirit, power paraffin, illuminating or heating paraffin, distillate fuel or residual fuel oil shall be calculated at a temperature of twenty Degrees Celsius by means of such volume conversion tables as the Commissioner-General may from time to time approve:
Provided that the Commissioner-General may approve the use of a conversion meter.
137. (1) Any bond required by the Commissioner-General in terms of sub-section (3) of section forty-three, subsection (1) of section fifty-six, subsection (3) of section ninety-seven, sections one hundred and seventy-nine, one hundred and eighty-two and one hundred and eighty-two(A) of the Act shall be in Form CE 121 set out in the Eight Schedule.
(2) Where a cash deposit is required as security for any obligation incurred under the laws relating to customs and excise, such deposit shall be made in Form CE 122 set out in the Eight Schedule.
138. (1) The customs carriers’ license issued pursuant to Regulation 30 may be issued in accordance with the terms and conditions set out in the treaty under which the goods are imported.
(2) No person shall be engaged in executing transit operations without a Customs Bond Certificate issued by the competent authority in the member state where that person is resident or established, except that the competent authority shall inform all member states of all persons so licensed.
(3) Pursuant to sub-section (3) of section forty-three of the Act, a Customs Bond Certificate shall be issued to principal sureties that fulfill the requirements as set out in the treaty under which the goods are imported and the customs bond agreement:
Provided that the Customs Services Division shall -
(a) determine the general bond amount for either single transit or multiple transit operations; and
(b) upon notification by the principal surety decide on the admission of the designated surety.
(4) The Customs Services Division shall issue a certificate of approval to the means of transport in accordance with the Act.
(5) For the purpose of this regulation-
“carrier” means the person actually transporting goods in transit or in charge of or responsible for the operation of the respective means of transport; and
“certificate of guarantee” means a customs transit guarantee certificate which is issued to the principal by the customs office of guarantee;
138A. The Commissioner-General may make rules to govern the administration of direct trader input.
139. The statutory instruments set out in the Seventh Schedule are hereby revoked.
FIRST SCHEDULE
(Regulation 16, 30, 41, 64, 69, 69D, 78, 83, 106, 122, 127, 130, 134 and 135)
PRESCRIBED FEES
Part 1: Annual fee for a customs carriers licence:
The annual fee for a customs carriers licence shall be a sum equal to 3000 fee units for each year or part thereof.
Part 2: Annual fee for a bonded warehouse licence:
The annual fee for a bonded warehouse licence shall be a sum equal to 3000 fee units for each year or part thereof.
Part 3: Fee to be paid in respect of any complaint made in respect of dumped or subsidised goods:
The fee to be paid in respect of any complaint made in respect of dumped or subsidised imports shall be a sum equal to 1000 fee units.
Part 4: Annual fee for a licence to manufacture goods subject to excise duty or surtax:
The annual fee for a licence to manufacture goods subject to excise duty or surtax shall be a sum equal to 5000 fee units for each year or part thereof.
(SI No. 4 of 2019)
Part 5: Fee for Customs Agent’s Licence:
The fee for a customs agent’s licence shall be a sum equal to 20,000 fee units or a part thereof for each licence period of three years.
(SI No. 6 of 2015,)
Part 6: Fees to be paid on issue of Certificate of Origin:
| Type of Certificate | Fees Units | |
| (a) | Common Market for Eastern and Southern Africa (COMESA) Certificate of Origin | 25 |
| (b) | Generalised System of Preferences (GSP) Certificate (Combined declaration and Certificate) Form A | 25 |
| (c) | Movement Certificate (EUR) (used in preferential trade between contracting 25 States) | 25 |
| (d) | Southern African development Community (SADC) Certificate of origin | 25 |
| (e) | Zambia Certificate of Origin | 25 |
| (f) | Special preferential tariff treatment for least developed countries in Africa Form SPT (Africa) | 25 |
| (g) | COMESA Simplified certificate of origin | 25 |
Part 7: Fee to be paid for correction to a bill of entry:
The fee in respect of any correction required to be made to a bill of entry subsequent to the lodgment of such entry with the customs shall be a sum equal to two hundred and seventy eighty fee units for each corrected entry.
Part 7A: Fees to be paid for replacing Customs Documents:
The fee in respect of any replacement of a customs document shall be a sum equal to two hundred and seventy-eight fee units.
Part 7B: Fees to be paid for replacing Red Books:
The fee in respect of any replacement of a Red Book shall be a sum equal to two hundred and seventy-eight fee units.
Part 8: Fee to be paid on the entry of goods:
The fee to be paid on the entry for goods for consumption, warehousing, re-warehousing or removal from warehouse or exportation shall be four hundred and fifteen fee units for each entry.
Part 8A: Fee to be paid on the entry of goods for consumption under the simplified trade regime:
The fee to be paid on the entry of goods for consumption under the simplified trade
Regime shall be a sum equal to thirty fee units for each entry.
Part 8B: Fees payable for Duplicated Entry
(i)The fee to be paid on an entry lodged more than once for the same transaction without authority from the Customs Services Division, shall be 5,000 fee units for each entry lodged after the first lodgment:
(ii) subject to subparagraph (1), the licence of a declarant that is fined three times shall be withdrawn for the reminder of the duration of the licence period held
Part 9: Fees for attendance of officers at any time outside of defined working hours:
(1) The fees payable by any person in respect of whom, or, in respect of whose business the attendance of any customs officer is, in the opinion of the Commissioner-General, necessary at any time outside of the working hours of the customs shall be a sum equal to one hundred and ninety five fee units per officer per hour or part thereof with a minimum charge of a sum equal to twenty fee units.
(2) The fees payable by any person in respect of whom, or in respect of whose business the attendance of any customs officer is, in the opinion of the Commissioner-General, necessary at a remote location at any time, shall be a sum equal to one hundred and ninety five fee units per officer per hour or part thereof, inclusive of time travelled, plus an additional fee of a sum equal to sixty fee units per kilometer to and from such location beyond the distance of twenty kilometers for each vehicle used; and
Part 10: Storage fee to be paid on goods placed in a customs warehouse:
(1) The storage fee to be paid on goods placed in a customs warehouse shall be one hundred fee units per ton per day or part thereof.
(2) For the purpose of this part, a ton shall be deemed to be 1000 kilograms, 1 cubic metre or 1000 litres whichever shall be applicable.
(3) The storage fee shall be computed on a pro-rata basis, where goods placed in a customs warehouse are not an exact number of a ton or tonnes.
Part 10A: Storage fees to be paid on goods that remain within customs premises after release from customs control.
The storage fee to be paid on goods that remain in customs premises beyond forty-eight hours after release from customs control shall be 100 fee units per day or part thereof.
Part 11: Fee to be paid on any vehicle and/or goods that remain in Zambia beyond the authorised period:
The fee to be paid on any vehicle and /or goods that remains in Zambia beyond the period sanctioned by the Customs Division shall be 3000 fee units per day or part thereof.
Part 11A: Fee payable on a vehicle or goods in transit diverted from the designated transit route:
The fee payable on a vehicle or goods in transit that divert from the route designated by Customs Services Division shall be 5.000 fee units for any diversion from the route, except that the designated route shall not be inconsistent with the transit route defined in the Public Roads Act, 2002
Part 12: Annual fee for a Customs area licence:
The fee for a Customs area licence shall be a sum equal to 3000 fee units for each year or part thereof.
(As amended by SI No 97 of 2012, SI No 6 of 2015)
SECOND SCHEDULE
(Section 89: Regulation 87)
REMISSION OF DUTY ON GOODS USED IN OCCUPATIONAL
THERAPY OR TRAINING
(List of Approved Organisations)
| Organisation | Organisation |
| (1) Cheshire Homes (2) Dagama Home for children (3) Magwero School for the Blind (4) Mambilima School of the Blind (5) National Rehabilitation and Vocational Center for the Disabled |
(6) Ndola School for the Blind (7) Sefula Secondary School for the Blind (8) Zambia National Association of the Disabled Women |
THIRD SCHEDULE
(Section 89: Regulation 88B and 90)
REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR SCIENTIFIC, AGRICULTURAL,
TECHNICAL ASSISTANCE OR DEVELOPMENT PROGRAMMES AND
FOR ASSOCIATED TECHNICAL STAFF
(List of Approved Organisations)
Organisation
1. Action on Disability and Development
2. Adventist Development and Relief Agency of Austria
3. Africa Development Bank (ADB)
4. Africa Development Fund (ADF)
5. Africa Wildlife Foundation
6. African Development Foundation (ADF)
7. African Capacity Building Foundation (ACBF) (SI 15 of 2002)
8. Africare
9. Agence Francaise De Development and PROPARCO (AFD Group) (SI 23 of 2016)
10. Agip Mining Activities
11. Aquater/Tubi Sarplast
12. Arab Bank for Economic Development in Africa (BADEA)
13. Association for Aid and Relief Japan
14. Australia Staffing Assistance
15. Austria Technical Assistance
16. Belgian Technical Assistance
17. Brazil Technical Assistance
18. British Council
19. Brothers to All Men International
20. Bulgaria Technical Assistance
21. Bureau De Recherches Geologiquest et Miniers
22. Canadian International Development Agency
23. Canadian Technical Assistance
24. Canadian University Services Overseas
25. Care International (SI 15 of 2002)
26. Catholic Relief services (SI 17 of 2004)
27. CeLIM Italian Volunteers (SI 97 of 2012)
28. Centre for Disease Control and Prevention (CDC) (SI 97 of 2012)
29. Centre for Infectious Disease Research in Zambia (SI 11 of 2008)
30. Centre for International Programs (Zambia)
31. Centre for International Forestry Research (SI 11 of 2008)
32. Chain Technical Assistance
33. Child Fund (SI 97 of 2012)
34. China Africa Development Fund
35. China Technical Assistance (SI 97 of 2012)
36. Cogema Group CEA
37. Common Market for Eastern and Southern Africa (COMESA)
38. Commonwealth Development Corporation
39. Commonwealth Fund for Technical Co-operation
40. Commonwealth Secretariat
41. Commonwealth Youth Programme (Africa Center)
42. Concern World Wide Zambia (SI 11 of 2008)
43. Cospe
44. Cuban Technical Assistance
45. Czech Development Agency
46. Dan Church Aid (SI 15 of 2005)
47. Danish International Development
48. Danish Volunteer Services
49. Department for International Development (DFID) SI 15 of 2003
50. Development Bank of South Africa (DBSA)
51. Development International Desjardins(SI 97 of 2012)
52. Diakonia
53. ERB Overseas Investment Ltd
54. European Development Fund (EDF)
55. European Economic Community
56. European Investment Bank (EIB)
57. European Union (EU) SI 15 of 2003
58. Exim Bank of China (SI 6 of 2015)
59. Exim Bank of India (SI 97 of 2012)
60. Family Health International (SI 23 of 2016)
61. Finish International Development Agency
62. Finish Volunteer Services
63. Flemish Office for Development Cooperation and Technical Assistance (VVOB)
64. Foster Parents Plan International
65. France Technical Assistance
66. Friedrichnaunnan Foundation
67. Friedrich-Elbert Foundation
68. German Agency for Technical Assistance
69. Germany Technical Co – operation SI 15 of 2003
70. German Volunteer Services
71. Giacomini Comm. Alberto SPA
72. Global 2000 Inc.
73. Global Fund
74. Gossner Services Mission
75. Habitat for Humanity – Zambia (SI 15 of 2005)
76. HIID
77. IBRD-World Bank
78. ICAP (SI No. 6 of 2015)
79. IDA
80. India Technical Assistance
81. Industrial and Commercial Bank of China (ICBC) (SI 12 of 2017)
82. International Council for Research in Agro-Forestry (ICRAF)
83. International Fund for Agricultural Development (IFAD)
84. International Monetary Fund (IMF)
85. International Institute of Tropical Agriculture
86. International Union for Conservation of Nature and Natural Resources (IUCN)
87. Investment Climate facility (ICD) (SI 97 of 2012)
88. Iraq Technical Assistance
89. Ireland Technical Assistance
90. Italy Technical Assistance
91. Japan International Co-operation Agency
92. Japan Overseas Co-operation Volunteers
93. Japanese Technical assistance (SI 23 of 2016)
94. Kingdom of the Netherlands Technical Assistance
95. Korea Technical Assistance
96. Kreditanstal Fur Wieder Ufbau (KFW)
97. Kuwait Fund for Development
98. Lion Aid Norway (SI 97 of 2012)
99. Lutheran World Federation
100. Marie Stopes International Zambia (SI 11 of 2008)
101. Maryland Global Initiative Corporation (MGIC) Zambia (SI No. 6 of 2015)
102. Medicines Sans Frontiers (SI 97 of 2012)
103. Mobil Exploration Zambia Inc
104. Niec Corporation of Japan
105. Nigeria Technical Aids Corps Scheme (SI 15 of 2002)
106. Nordic Development Fund (DNF)
107. Nordic/Sadc (Norsand) Agency
108. Norwegian Agency for Development
109. OPEC Special Economic Development Fund
110. Organisation of Netherlands Volunteers
111. Otto Benecke Foundation
112. Overseas Economic Co-operation Fund Japan
113. Oxfam
114. Pan African Institute for Development
115. Pestalozzi World
116. Plan International (SI 15 of 2002)
117. Portugal Technical Assistance
118. Power Reactor and Nuclear Fuel Development Corporation (PNC, Japan)
119. Provincial Forestry Action Programme SI 15 of 2003
120. Project Concern International
121. Rafiki Foundation incorporate
122. Romania Technical Co-operation
123. Room to Read
124. Saarberg Interplan
125. SADC Plant Genetic Resource Center
126. Saudi Arabia Technical Assistance
127. Save the Children International
128. Self Help Africa
129. Secretariat on the international Conference on the Great Lakes (Si 97 of 2012)
130. Shelter Afrique (SI 15 of 2005)
131. SNV Netherlands Development Organisation
132. Southern African Development Community (SADC)
133. SolidarMed (SI No. 6 of 2015)
134. Student Partnership Worldwide
135. Swedish International Development Agency
136. Switzerland Technical and Financial Assistance
137. Tikushima International Cooperation (TICO) (SI 15 of 2002)
138. United Kingdom of Great Britain Technical Co-operation
139. United Nations, all Specialised Agencies of
140. United States Agency for International Development
141. USSR Technical Assistance
142. Volunteer Service Overseas
143. Water Aid-Zambia
144. We Effect (SI 12 of 2017)
145. World Bicycle Relief, with respect only to bicycles and bicycle parts, for the period ending 31st December: Provided that the total number of bicycles does not exceed fifty thousand altogether.
146. World Vision International
147. World Wide Fund for Nature (WWF) (SI 15 of 2002)
148. Yugoslavia Technical Assistance
149. Department for International Development; (SI 15 of 2003)
150. European Union; (SI 15 of 2003)
151. Germany Technical Co-operation; (SI 15 of 2003
152. Irish Aid; and (SI 15 of 2003)
153. Provincial Forestry Action Programme. (SI 15 of 2003)
154. Save the Children Norway (S.I 17 of 2007)
155. World Fish Centre (S.I 17 of 2007)
FOURTH SCHEDULE
(Regulations 98C and 98D) (SI 97 of 2012)
REBATE, REFUND OR REMISSION OF DUTY ON GOODS
PART I
A REBATE, REFUND OR REMMISSION OF DUTY ON GOODS FOR ESTABLISHMENT, REHABILITATION OR EXPANSION OF A BUSINESS ENTERPRISE
B. REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR THE ESTABLISHMENT, REHABILITATION OR EXPANSION OF BUSINESS ENTERPRISES IN A MUILTI-FACILITY ECONOMIC ZONE OR INDUSTRIAL PARK
PART II
A.REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR THE ASSEMBLY OF MOTOR VEHICLES, MOTOR CYCLES AND BICYCLES
A. Motor Vehicles
Name of Investor
1. Multi Industry Limited
2. Prestige Motors Limited
Approval Date
21st July, 2009
7th November, 2012
B. Trailers
Name of Investor
1. Saro Agro Industries Limited
2. Fens Investments Ltd
Approval date
1st April 2009
8th January 2010
B.REBATE, REFUND OR REMISSION OF DUTY ON INPUTS USED IN THE MANUFACTURE OF ROOFING SHEETS
Name of Investor
1. Safintra Zambia Limited
2. Macsteel Zambia Limited
3. Kitshenware industries Limited
Approval date
3rd September, 2009
30th June, 2009
1st November 2012
C.REBATE, REFUND OF DUTY ON GOODS FOR THE REMISSION OF DUTY FOR USE IN PRIORITY SECTORS OR RURAL BUSINESS ENTERPRISES
PART III
REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR USE IN DEVELOPMENT OF A MULTI FACILITY ECONOMIC ZONE OR AN INDUSTRIAL PARK
Name of Investor Name of Zone Date
1. Zambia China Economic and Trade co-operation Zone Development Ltd Chambeshi Multi Facility Economic Zone 24/8/08
2. CPD Investments limited Roma Park Industrial Park 28/6/10
3. Government of the Republic Of Zambia through Public-Private-Partnership Lusaka South Multi Facility Economic Zone 28/6/10
4. Subsahara gemstone Exchange Limited Subsahara Gemstone Exchange Industrial Park 28/6/10
5. Zambia China Economic and Trade Cooperation Zone Development (ZCCZ Limited) Lusaka East Multi Facility Economic Zone 28/6/10
6. Lumwana Properties Development Company Limited Lumwana Multi-Facility Economic Zone 25/6/10
(As amended by SI 97 of 2012, SI No 6 of 2015)
FIFTH SCHEDULE
(Section 89: Regulation 96)
REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR
MINING RIGHT HOLDERS
[Revoked by SI. No. 78 of 2009]
SIXTH SCHEDULE
(Section 89: Regulation 97)
REMISSION OF EXCISE DUTY ON GOODS PURCHASED IN BOND BY
ZAMBIA DEFENCE FORCE
| Specified goods | Specified Suppliers |
| Clear beer Opaque beer Non-Alcoholic related beverages Cigarettes Manufactured Tobacco Potable Spirits |
Zambia Breweries Limited Northern Breweries (1995) Plc Zambia Bottlers Limited National Breweries Limited Central Cigarettes Manufactures Limited Duncan Gilbey and Matheson (Z) Limited Cadbury Schweppes (Z) Limited INVESCO (Z) Limited Central Breweries Limited Golden Breweries Limited |
REPEALS AND SAVINGS
The following Statutory Instruments and Regulations are hereby repealed:
S.I. No 48 of 1998: The Customs and Excise (Export Drawback) (Output) Regulations, 1998
S.I. No 91 of 1997: The Customs and Excise (Tariff Court) Rules, 1997
S.I. No 180 of 1996: The Customs and Excise (Prescribed Fees) (Certificates of Origin) Regulations, 1996
S.I. No 16 of 1996: The Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations, 1998
S.I. No 13 of 1996: The Customs and Excise (Suspension) (Common Market for Eastern and Southern Africa) Regulations, 1996
S.I. No 74 of 1994: The Customs and Excise (Clearing and Forwarding Agents) Regulations, 1994
S.I. No 59 of 1994: The Customs and Excise (Countervailing Duty) (Investigations) Regulations, 1994
S.I. No 16 of 1993: The Customs and Excise (Suspension) (Excise Duties) (Vehicles Imported in a Completely Knocked Down Condition) Regulations, 1993
S.I. No 93 of 1972: The Customs and Excise (Refunds and Remissions) (Surtax) Regulations, 1972
S.I. No 145 of 1968: The Customs and Excise (Intoxicating Liquor Drawback) (International Aerodromes) Regulations, 1968
S.I. No 275 of 1966: The Customs and Excise (Dumping Duties) (Investigations) Regulations, 1966
S.I. No 4 of 1966: The Customs and Excise (General) Regulations, 1966
PRESCRIBED FORMS
PART I
Forms Relating to Importation, Exportation and Payment of Duty
Reference No. Title
CE 1 Custom and Excise Inward Report
CE 2 Custom and Excise Report by operator of a pipeline
CE 3 Custom and Excise Assessment notice
CE 4 Custom and Excise Release order
CE 5 Custom Import Permit For Visitors Motor Vehicles
CE 6 Custom Declarations
CE 7 Customs and Excise Entry of Passengers Baggage and Certain Small Value Importations
CE 8 Custom and Excise Account of small value importation by Post
CE 9 Custom and Excise Return of duty free consignment for which a Bill of entry is not required
CE 10 Custom and Excise Currency declaration
CE 11 Custom and Excise Application for a Customs carriers licence
CE 12 Custom carriers licence
CE 13 Custom and Excise declaration of small value Export by Post or Airfreight
CE 14 Customs and Excise Temporary Exportation Permit For Motor Vehicles
CE 15 Custom and Excise Outward report
CE 16 Customs and Excise General Registration Certificate
CE 17 Custom and Excise Application for Bonded warehouse licence
CE 18 Custom and Excise Licence on a Bonded warehouse
CE 19 Custom and Excise receipt of warehoused goods
CE 21 Custom and Excise Application for permission to process or manipulate wet goods within a warehouse
CE 21A Custom and Excise Application for permission to process or manipulate goods within a warehouse
CE 20 Customs and Excise Entry and Declaration
CE 22 Custom and Excise Application for permission to export goods as ship’s stores from bonded stocks
CE 23 Custom and Excise Application to take a sample of warehoused goods
CE 24 Custom and Excise Complaint against dumped or subsidised goods
CE 25 Custom and Excise Rebates, Refunds and Remission Declaration
CE 26 Customs and Excise Duty Drawback Registration Form
CE 26A Custom and Excise Information worksheet for calculating duty drawback on locally produced goods exported from Zambia
CE 26B Custom and Excise Duty Drawback claim form
CE 27 Custom and Excise Duty Drawback on unused goods
CE 28 Custom and Excise Application for a licence to manufacture goods subject to excise or surtax
CE 29 Custom and Excise licence to manufacture goods subject to excise duty or surtax
CE 30 Custom and Excise Notice of seizure
CE 31 Custom and Excise Admission of offence
CE 32 Custom and Excise Distress warrant
CE 33 Custom and Excise recovery of debt from persons other than the principle debtor
CE 34 Custom and Excise application for clearing agent’s licence
CE 35 Custom and Excise clearing agent’s licence
CE 36 Custom and Excise Authority to act on behalf of another person
CE 37 Application for Advance Tariff Ruling
CE 120 Custom and Excise query notification and request to amend an entry
PART II
BONDS
CE 121 Customs and Excise Bond
CE 122 Lodgment of monitory deposit
PART III
OTHER FORMS NOT BEING PRESCRIBED FORMS
1 Customs Transit Guarantee
2 Certificate of Guarantee
3 Certificate of Approval of Means of Transport
4. Zambia certificate of Origin
NINTH SCHEDULE
(Regulation 69B)
SADC PROTOCOL ON TRADE: ZAMBIA’S OFFER TO ALL MEMBER STATES EXCEPT SOUTH AFRICA
[Refer to S.I. 103 of 2007]
TENTH SCHEDULE
(Regulation 69B)
SADC PROTOCOL ON TRADE: ZAMBIA’S OFFER TO SOUTH AFRICA ONLY
[Refer to S.I. 103 of 2007]
ELEVENTH SCHEDULE
(Regulation 69C)
[Revoked by SI No. 78 of 2009]
TWELFTH SCHEDULE
(Regulation 69E)
LIST OF PRODUCTS APPROVED FOR CHINA’S SPECIAL PREFERENTIAL TARIFF TREATMENT
THIRTEEN SCHEDULE
(Regulation 69F)
Rules of Origin for Goods under the Special Preferential Tariff Treatment Granted by the People’s Republic of China to the Least Developed Countries of Africa
Rule 1. In accordance with the Official Letters thereinafter referred to as
“Exchange Letters” exchanged between the Government of the People’s Republic of China (thereinafter referred to as “China) and the Beneficiary Country on the Partial Goods Exported by the Beneficiary Country under the Special Preferential Tariff Treatment Program (thereinafter referred to as SPT Program), these rules shall be applied in the determination of goods exported under the SPT Program from the beneficially country to China.
Rule 2. For the purposes of the present rules-
“Beneficiary Country” means the least developed country of Africa with which China signed the Exchange Letters under the SPT Program.
“Materials” shall include ingredients, parts, components, subassembly “and/or goods that are physically incorporated into another good or are subject to a process in the production of another good.
“production “means methods of obtaining goods including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling of a good.
“Ports of entry in China” refer to the ports located in the customs territory of China not including those in Hong Kong, Macao and Taiwan.
Rule 3. The origin of goods under the product list of SPT Program, imported directly to China from the beneficiary country shall be determined in accordance with the following requirements:
(a) products wholly obtained in the beneficiary country shall be regarded as being originated in that country;
(b) products not wholly obtained in the beneficiary country shall be only regarded as originating provided that the last substantial transformation has been preformed in that country.
Rule 4. Within the meaning of Rule3 (a), the term “products wholly obtained in the beneficiary country”, which is defined as wholly obtained criteria refers to-
(a) mineral products mined or extracted in the country;
(b) Plants or plant products harvested or collected in the country;
(c) Live animals born and raised in the country;
(d) Products obtained in the country from live animals specified in paragraph (c ) of this Rule;
(e) Products obtained from hunting or fishing in the country
(f) Fish and other marine products obtained by fishing conducted in the high seas by vessels holding a license issued by the country or flying the national flag of the country.;
(g) Products obtained from the processing of products set out in paragraph (f) of this rule aboard vessels holding a license issued by the country or flying the national flag of the country.
(h) Used Rules collected in the country which are produced from consumption in the country and fit only for the recovery of raw materials;
(i) Waste and scrap which are which are produced from processing or manufacturing operations in the country and fit only for the recovery of raw materials;
(j) Products obtained through processing in the country of products set out in paragraphs (a) to (i) of this rule.
Rule 5.Operations or process undertaken individually or in combination with each other for the purposes listed below, shall be regarded as minimal processing treatment. Such treatment will not be taken into account in determining whether the products are wholly obtained or not:
(a) processing or treatment for transportation or storage of goods;
(b) Processing or treatment such as packaging or presenting for distribution and sale of goods.
Rule 6. The criteria for “substantial transformation” under rule 3 (b) of the present rules shall be “change of tariff heading” or “value added percentage”.
(a) the criteria of “change of tariff heading” means that the processing and manufacturing operations on non-originating materials of the beneficiary country carried out in the territory of that country result in a product of a different four-digit tariff heading under the “Harmonized Commodity Description and Coding System”. Moreover, no production, processing or manufacturing operations will be carried out in other countries or regions other than the above beneficiary country, which will result in a change in the four-digit tariff heading.
(b) the criteria of “value added percentage” means that the total value of non-originating materials, part or produce of the beneficiary country does not exceed 60% of the FOB value of the product so produced or obtained provided that the final process of the manufacture is performed within the territory of the beneficiary country.
The formula is calculated as follows:
Value of materials obtained outside the territory of the beneficiary country + Value of materials of undetermined origin. = FOB x 100% > 60%
(i) the value of materials obtained outside the beneficiary country refers to the CIF;
(ii) value at the time of importation of the materials;
(iii) the value of materials of undetermined origin refers to the earliest ascertained price paid for the materials of undetermined origin in the territory of the beneficiary;
(iv) country where the manufacturing or processing takes place.
The calculation of the above “value added percentage” shall be consistent with the generally accepted accounting principles and the “Agreement on Implementation of Rule VII of the General Agreement on Tariffs and Trade 1994”.
Rule 7. Simple diluting, mixing, packaging, bottling, drying, assembling, sorting, or decorating shall not be regarded as substantial transformation. Any production or pricing practices undertaken by the commercial operator with the intent to circumvent the legal provisions of the present rules shall not be regarded as substantial transformation.
Rule 8. In determination the origin of the goods, the origin of energy, factory premises, equipment, machines and tools for production of the goods, or the materials used in the production process but constituting the composition or the component parts of the goods shall not be taken into account.
Rule 9. The following factors shall not be taken into account in determining origin:
(a) package, packaging materials and repository presented for customs declaration and classified with the goods in the “Import and Export Tariff of the People’s Republic of China”
(b) parts, spare parts, tools and explanatory materials presented for customs declaration and classified with the goods in the “Tariff of the People’s Republic of China”
Rule 10. Goods qualified for SPT Program under the Exchange Letters shall comply with the direct consignment rule. “Direct consignment’ means:
(a) that the goods are transported directly from the beneficiary country to the ports of entry in China: or
(b) that the goods whose transport involves transit through a third country or region, provided that:
(i) the transit is justified for geographical reasons or by consideration related exclusively to transport requirements:
(ii) the goods have not entered into trade or consumption in the third country or region:
(iii) the goods have not undergone any operation in the third country or region other than unloading and reloading or any operation required to keep them in good condition.
(c) Whereas the transportation of the imported goods is effected through the territory of a third country or region, the following documents shall be lodged for customs declaration:
(i) Bill of Lading issued in the reporting country:
(ii) Certificate of Origin issued by the issuing authorities of the exporting country.
(iii) The original commercial invoice in respect of the product
(iv) Any other supporting documents to prove that the 3 conditions as laid down under Rule 10(b) of the present Rules are satisfied
Rule 11. Certificate of Origin (whose layout key attached as appendix I) issued by the designated government authorities of the exporting country shall be submitted to the customs authorities for Declaration of the Goods Qualified for SPT Program at the time of importation and Exportation.
Rule12. The present rules are subject to the periodic review of the General Administration of Customs of the People’s Republic of China. If there is any modification on the present rules. It will be notified to the relevant country in the form of “Exchange Letters” 60 days of the modified rules in advance.
Rule 13 the interpretation of the present rules shall rest with the General Administration of Customs of the People’s Republic of China.
Rule 14. The present rules shall come into effect on 1st January 2005.
FOURTEENTH SCHEDULE
(Regulation 69G)
Certificate of Origin
INSTRUCTIONS FOR FILLING IN THE FORM
1. The main conditions for admission to preference are that goods sent to the People’s Republic of China:
a) shall fall within a description of goods eligible for preference under the Agreement; and
b) Shall comply with the origin criteria specified in the Standard Rules of Origin.
2. If the goods qualify under the origin criteria, the exporter shall indicate in Box 12 of the form as below:
| Classification of goods by types of origin criteria | Indication to be made Box 12 of the form |
| Goods wholly produced in one or more beneficiary countries | P for goods wholly produced in one or more beneficiary countries |
Goods not wholly produced in one or more beneficiary countries |
Y for goods not wholly produced in one or more beneficiary countries |
3. A declaration on the certificate of origin form shall be performed by the exporter of the goods and submitted in duplicate to the certifying authority of the country of exportation, which will, if satisfied, certify the original copy of the certificate of origin and return it to the exporter for transmission to the importer in the country of destination. The certifying authority will keep the duplicate duly completed and signed by the exporters.
4. Any unused space in the certificate of origin form should be struck through in such a manner as to make any later addition impossible. Any alterations shall be endorsed by certifying authority. The description of goods should be sufficiently detailed to enable the goods to be identified by the customs officer examining them at port of importation.
FIFTEENTH SCHEDULE
(Regulation 69J)
LIST OF PRODUCTS NOT APPROVED FOR INDIA’S DUTY FREE PREFERENCE SCHEME
SIXTEENTH SCHEDULE
(Regulation 69I)
RULES OF ORIGIN
Title
These Rules shall be called the Rules for determination of the origin of products for availing tariff preferences under the DFTPI- LDC Scheme.
Rule 1: Determination of Origin
No product shall be deemed to be originating in the Beneficiary Country unless the conditions specified in these Rules are complied with in relation to such products, to the satisfaction of the Government Authority Certificate of Origin of the beneficiary country authorised to issue the DFTPI – LDC.
Rule 2: Claim at the time of importation
The importer of the product shall, at the time of importation:-
a) make a claim that the products are the produce or manufacture of the beneficiary country from where they are imported and such products are eligible for tariff preferences, and
b) produce the evidence specified in these rules.
Rule 3: Originating Products
Products, covered by the DFTPI-LDC Scheme, imported into India from a beneficiary country, which are consigned directly within the meaning of Rule 7 hereof, shall be eligible for tariff preferences if they
conform to the origin requirement under any one of the following conditions:-
a) products wholly produced or obtained in the exporting beneficiary country as defined in Rule 4;
or
b) products not wholly produced or obtained in the exporting beneficiary country, provided it fulfills the conditions prescribed under Rule 5.
Rule 4: Products wholly produced or obtained
Within the meaning of Rule 3(a), the following shall be considered as wholly produced or obtained in the exporting beneficiary country, namely:
a) Raw or mineral products1 extracted from its territory;
b) Plant and plant products, including agriculture, vegetable and forestry products grown or harvested there;
c) Live animals born and raised there;
d) Products obtained from animals referred to in clause (c) above;
e) Products obtained by hunting, trapping, fishing or aquaculture conducted there;
f) Products of sea fishing and other marine products taken from outside its Territorial Waters and Exclusive Economic Zone (EEZ) by vessels registered and flying the flag of the beneficiary country;
g) Products processed and/or made on board its factory ships exclusively from products referred to in clause (f) above;
h) Scrap and waste derived from manufacturing or processing operations conducted there and fit only for disposal or for the recovery of raw materials;
i) Used articles collected there which can no longer perform their original purpose nor are capable of being restored or repaired and which are fit only for disposal or for the recovery of parts or raw materials;
j) Products taken from the seabed, subsoil or ocean floor thereof beyond its territory, provided the beneficiary country has the rights to exploit that sea bed, subsoil or ocean floor thereof in accordance with the provisions of the UNCLOS;
k) Products produced there exclusively from the products referred to in clauses (a) to
(j) above.
Rule 5: Products not wholly produced or obtained
(a) Within the meaning of Rule 3(b) and subject to the provisions of Rule 6, products not wholly produced or obtained shall be considered as originating in the exporting beneficiary country if they fulfill the following conditions:-
(i) The total value of the non-originating materials, parts, or produce used in the manufacture of the export product does not exceed 70% of the f.o.b. value of the product so produced or obtained (i.e. the local value added content in the Beneficiary Country is at least 30%);
(ii) the product so produced or obtained is classified in a Heading, (at 4- digit level of the Harmonised System) which is different from those in which all the non-originating materials used in its
manufacture are classified (CTH or Change in Tariff Heading Rule); and
(iii) the final process of manufacture is performed within the territory of the exporting beneficiary country.
(b) For the purposes of calculating the local value added content, the following formula shall be applied:-
Local Value Added Content (X%) = FOB Price -Value of non- originating materials X 100
FOB Price
(In order for a product to qualify as originating X ≥ 30%)
(c) The value of the non-originating materials, parts, or produce or of undetermined origin shall be:
(i) the CIF value, at the time of importation of the materials, parts, or produce where this can be proven; or
(ii) the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the beneficiary where the working or processing takes place.
(d) If in the manufacturing of the final export product, the originating material from India is used as input, the value of such input shall be included in the calculation of the local value added content as it would be deemed to be originating in the exporting beneficiary country
Rule 6: Insufficient Operations
The following operations shall in any event be considered insufficient working or processing to confer the originating status:-
(a) operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting;
(c) changes of packing and breaking up and assembly of consignments;
(d) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations;
(e) affixing of marks, labels or other like distinguishing signs on products or their packaging;
(f) simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these Rules to enable them to be considered as originating products;
(g) simple assembly of parts of products to constitute a complete product and or disassembly of products into parts and/or packing thereof;
(h) slaughter of animals;
(i) mere dilution or mixing of products with water or another substance that does not materially alter the characteristics of the products so obtained; and
(j) a combination of two or more operations referred to in paragraphs (a) to (i).
Rule 7: Direct consignment
Products, in respect of which tariff preferences are claimed, shall be considered as directly consigned from the exporting beneficiary country:
(a) if these are transported without passing through the territory of any other country;
(b) if these products, where their transport involves transit through one or more intermediate countries with or without trans-shipment or temporary storage in such countries provided that:
i) their transit entry is justified for geographical reasons or by considerations related exclusively to transport requirements;
ii) the products have not entered into trade or consumption there;
iii) the products have not undergone any operation other than unloading and reloading or any operation required to keep them in good condition; and
iv) the products have remained under the customs control in the country of transit.
Rule 8: Treatment of packing
(a) Packages and Packing Materials, cases or containers presented with the products for retail sale:
(i) The packages and packing materials/cases/ containers for retail sale, when classified together with the packaged products, according to General Rule 5 of the Harmonised System, shall not be taken into account for considering whether packages and packing materials/cases/ containers fulfill the criterion corresponding to a change of tariff classification of the said products.
(ii) If the product is subject to an ad-valorem percentage criterion, the value of the packages and packing materials/cases/container for retail sale shall be taken into account in its origin assessment, in case they are treated as being one for customs purposes with the products in question.
(b) Containers and packing materials for transport
The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of any products.
Rule 9: Certification of Origin
Products eligible for preferential concessions shall be supported by a DFTPI-LDC Certificate of Origin as per the format in Attachment-A issued by a Government authority designated by the exporting beneficiary country and notified to the Government of India in accordance with the Operational Certification Procedures as set out in Attachment – B.
Rule 10: Mutual Cooperation
The beneficiary countries shall co-operate with Government of India in order to specify the origin of inputs in the Certificate of Origin after carrying necessary verification of the declaration made by the exporter and also assist the Government of India in post- importation verification, should a request for the same is made.
Rule 11: Review and Modification
These Rules and the Operational Certification Procedures may be reviewed and modified by the Government of India as and when considered necessary.
SEVENTEENTH SCHEDULE
Regulation 69J)
CERTIFICATE OF ORIGIN
(As amended by SI 80 of 2012)
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