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Customs and Excise Amendment,2015


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C:\Users\Public\Documents\GP PDFs\pdf acts for 2015\page maker act 2015\Customs and Excise Amendment Act No. 18 of 2015.pmd
An Act to amend the Customs and Excise Act.

[24th December, 2015

ENACTED by the Parliament of Zambia.

1. (1) This Act may be cited as the Customs and Excise

(Amendment)Act, 2015, and shall be read as one with the Customs

and Excise Act, in this Act referred to as the principal Act.

(2) This Act shall come into operation on 1st January, 2016.

2. Section thirty-two of the principal Act is amended—

(a) by the insertion immediately after subsection (4) of the

following:

(5) There shall be charged, levied, collected and

paid a penalty of three thousand fee units per day or

part thereof for the contravention of subregulation

(4).

(6) Any goods entered under subsection (4) that

are stored for a period that exceeds the authorised

period by more than ten days are liable to seizure;

and

(b) by the renumbering of subsections (5), (6), and (7) as

subsections (7), (8) and (9) respectively.

3. The principal Act is amended by the insertion immediately

after section seventy-two A, of the following:

Customs and Excise (Amendment) [No. 18 of 2015 429

Enactment

Short title
and
commence-
ment
Cap. 322

Amendment
of section 32

Insertion of
new section
72B

Single copies of this Act may be obtained from the Government Printer
P.O. Box 30136, 10101 Lusaka. Price K16.00

GOVERNMENT OF ZAMBIA

ACT
No. 18 of 2015

Date of Assent: 17th December, 2015

72B. Subject to the provisions of sections seventy-two,

seventy-two A, seventy-six and seventy-seven, the specific

rates specified as set out in the Schedules may be adjusted

by the Commissioner-General by indexation in accordance

with the parameters prescribed by the Minister by statutory

instrument.

4. The principalAct is amended by the repeal of section seventy-

seven and the substitution therefor of the following:

77. (1) There shall be charged, levied, collected, and paid

a surtax at the rates specified in the surtax tariff set out in the

Fourth Schedule in respect of—

(a) goods which are imported into, manufactured

or produced in Zambia; and

(b) carbon emissions from motor vehicles,

excluding ambulances, prison vans and

vehicles propelled by non pollutant energy.

(2) Subject to paragraph (a) of subsection (1), a surtax is

payable on every motor vehicle older than five years.

(3) A carbon emission surtax is payable in respect of a motor

vehicle—

(a) on importation;

(b) in transit through Zambia;

(c) on temporary importation; and

(d) annually.

(4) The Commissioner-General shall issue a carbon emission

tax certificate upon payment of surtax.

(5) The Commissioner-General may appoint in writing an agent

for purposes of exercising the powers under subsection (4).

(6) A carbon emission tax certificate issued under this section

shall expire on 31st December in the year in which it is issued.

(7) Where a carbon emission certificate is issued in respect of

a motor vehicle in transit or imported on a temporary basis, the

certificate shall be valid for ninety days from the date it is issued.

430 No. 18 of 2015] Customs and Excise (Amendment)

Adjustment
of specific
tariff rates

Repeal and
replacement
of section 77

5. Section eighty-five of the principal Act is amended by the
insertion immediately after subsection (2), of the following:

(3) Despite subsection (1), the customs value for a used motor
vehicle shall be determined by the method of valuation prescribed
by the Minister by statutory instrument.

(4) The Commissioner-General may make such rules as the
Commissioner-General considers necessary for the effective
administration of regulations made pursuant to subsection (3).

6. The principal Act is amended by the insertion immediately
after section eighty-eight C of the following:

88D. (1) The Commissioner-General may authorise an
importer, exporter or manufacturer of excisable goods to make
a self-assessment under thisAct, wherever the Commissioner-
General is empowered to make an assessment.

(2) The Commissioner-General may make rules for the
conduct of self assessment by authorised importers, exporters
or manufacturers.

7. The principal Act is amended by the insertion immediately
after section one hundred and fifty-five of the following:

155A. Where any offence under this Act has been
committed by a body corporate or an unincorporated body,
every director or manager of the body corporate or
unincorporated body shall be liable, upon conviction, as if the
director or manager had personally committed the offence,
unless the director or manager proves to the satisfaction of
the court that the act constituting the offence was done without
the knowledge, consent or connivance of the director or
manager or that the director or manager took reasonable steps
to prevent the commission of the offence.

8. The principal Act is amended by the repeal of section one
hundred and eighty-two A and the substitution therefor of the
following:

182A. (1) The Minister may, by regulations, provide
for—

(a) the licensing of persons carrying on or desirous of carrying
on, the business of customs clearing and forwarding
agents;

Customs and Excise (Amendment) [No. 18 of 2015 431

Amendment
of section 85

Insertion of
new section
88 D

Insertion of
new section
155 A

Offences by
body
corporate or
unincorporated
body

Repeal and
replacement
of section
182 A

Licensing
and
accreditation
of clearing
and
forwarding
agents

Self-
assessment

(b) the accreditation of any employee of a holder of a current
clearing and forwarding agent’s licence issued in
accordance with this Act;

(c) the prohibition of the carrying on of customs clearing and
forwarding without a licence issued under such
regulations;

(d) the conditions subject to which a licence or an accreditation
certificate may be granted or renewed;

(e) the circumstances under which a licence or accreditation
certificate may be suspended or revoked;

(f) the qualifications required by an applicant for a licence or
accreditation certificate; and

(g) the fee payable for the grant or renewal of a licence or
accreditation certificate.

9. Section one hundred and eighty-eight of the principal Act
is amended—

(a) by the deletion of subsection (1) and the substitution
therefor of the following:

(1) A person carrying on a business in Zambia

which involves handling or dealing in goods which
are imported or exported or which are subject to
excise duty or surtax shall keep or cause to be kept
in Zambia, in the English language, reasonable and
complete records of all of that person’s transactions
for a period of six years.

(b) by the insertion immediately after subsection (1) of the
following:

(2) A person required to keep a record under
subsection (1) shall, if required at any time within a
period of six years after the date of the importation,
exportation, manufacture or purchase of any goods,
produce the bills of lading, rail notes, invoices, and
all other documents including electronic documents
containing all particulars regarding those goods, and
shall allow such books, accounts, and documents

including any electronic documents and electronic

record systems at all times within such period to be

open for inspection by any officer.

432 No. 18 of 2015] Customs and Excise (Amendment)

Amendment
of section
188

(3) A person required to keep records under this
section shall keep the records for the period required
by or under this Act.

(4) The Commissioner-General may require a
person to keep records for a longer period where the
Commissioner-General determines that the records
are required for the purposes of enforcement of this
Act.; and

(c) by the renumbering of subsections (2) and (3) as
subsections (4) and (5) respectively.

10.The principal Act is amended by the repeal of section one
hundred and ninety and the substitution therefor of the following:

190. A person who is aggrieved by a decision or
determination made by the Commissioner-General under this
Act or under any regulations or rules made under this Act,
may appeal to the Tribunal in such manner and within the
time prescribed under the Tax Appeals Tribunal Act, 2015.

11. The First Schedule to the principal Act is amended as set
out in Appendix I.

12. The Second Schedule to the principal Act is amended by
the deletion of headings 4, 8 and 9 and the substitution therefor of
the headings set out in Appendix II.

13. The Fourth Schedule to the principal Act is amended as
set out in Appendix III.

14. The principal Act is amended in the Sixth Schedule by the
insertion immediately after paragraph (1) of clause 2, of the following:

(3) Despite anything contained in this Schedule, the value of

cigarette tobacco, pipe tobacco, chewing tobacco, cigars and snuff

tobacco, shall be a quarter of the price at which the goods are sold.

(4) Where the tax payable under paragraph (3) is not based

on a value, the amount due shall be based on a quarter of the
specific rate set out in the Second Schedule.

15. The Ninth Schedule to the principal Act is amended by
the insertion in the appropriate place of the Tariff set out inAppendix

IV.

Customs and Excise (Amendment) [No. 18 of 2015 433

Repeal and
replacement
of section
190

Appeals to
Tribunal

Act No. 1 of
2015

Amendment
of First
Schedule

Amendment
of Second
Schedule

Amendment
of Fourth
Schedule

Amendment
of Sixth
Schedule

Amendment
of Ninth
Schedule

434 No. 18 of 2015] Customs and Excise (Amendment)

APPENDIX I

(Section 11)

FIRST SCHEDULE

(Section 72)

CUSTOMS TARIFF

1. Chapter 6 is amended in the duty rate column opposite subheading 0602.40.00 by the

deletion of the figure “5%” and substitution therefor of the word “free”.

2. Chapter 15 is amended by the deletion in the explanatory note to the customs duty

column of the figure “K2.20’’ and the substitution therefor of the figure “K4.00’’.

3. Chapter 25 is amended by the deletion of heading 2502 and the substitution therefor of

the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

25.02 Unroasted iron pyrites

2502.00.10 ---unroasted iron Pyrite ore Kg 5%

2502.00.20 ---unroasted iron pyrite concentrate Kg 5%

2502.00.90 ---other Kg 5%

4. Chapter 26 is amended by—

(a) the deletion of the heading 26.03 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

26.03 Copper ore and concentrates

---Copper ore

2603.00.11 ----copper ore sulphide Kg free

2603.00.12 ----copper ore mixed sulphide and oxide Kg free

2603.00.13 ----copper ore oxide Kg free

2603.00.19 ----other Kg free

---Copper Concentrate

2603.00.21 ----copper concentrate sulphide Kg free

2603.00.22 ----copper concentrate mixed

(Sulphide/Oxide) Kg free

2603.00.23 ----copper concentrate oxide Kg free

2603.00.29 ----other Kg free

(b) the deletion of heading 26.05 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

26.05 -Cobalt ore and Concentrates

2605.00.10 ---cobalt ore Kg free

2605.00.20 ---cobalt concentrates Kg free

Customs and Excise (Amendment) [No. 18 of 2015 435

(c) the deletion of subheading 2620.30.00 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

-Containing mainly copper

2620.30.10 ---slag containing mainly

copper tonne 5%

2620.30.20 ---tailings containing mainly

copper tonne 5%

2620.30.90 ---other containing mainly

copper tonne 5%

5. Chapter 27 is amended in the duty rate column—

(a) opposite subheading 2708.20.00 by the deletion of the figure “5%” and the substitution

therefor of the word “free”; and

(b) opposite subheadings 2713.11.00 and 2713.12.00 by the deletion of the figure “15%”

and the substitution therefor of the word “free”.

6. Chapter 32 is amended in the duty rate column opposite sub-heading 3201.20.00 by the

deletion of the figure “5%” and substitution therefor of word “free”.

7. Chapter 35 is amended in the duty rate column opposite subheading 3504.00.00 by the

deletion of the figure “25%” and substitution therefor of the word “free”.

8. Chapter 44 is amended in the customs duty rate column opposite the subheading under

headings 44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.08, 44.09, 44.10, 44.11, 44.12,

44.13, 44.14, 44.15, 44.16, 44.17, 44.18, 44.19, 44.20 and 44.21 by the deletion of the figures

stated therein and the substitution therefor of the figure “40%”.

9. Chapter 45 is amended in the customs duty rate column opposite the subheading under

headings 45.01, 45.02, 45.03 and 45.04 by the deletion of the figures stated therein and the

substitution therefor of the figure “40%”.

10. Chapter 71 is amended by—

(a) the deletion of subheading 7108.13.00 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty
unit of qty rate

--Other semi manufactured

forms

7108.13.10 ---bullion semi manufactured

forms g 15%

7108.13.90 ---other semi manufactured
forms g 15%

436 No. 18 of 2015] Customs and Excise (Amendment)

(b) the deletion of subheading 7112.99.00 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

--other
7112.99.10 ---Anodic slimes g 15%

7112.99.90 ---other g 15%

11. Chapter 74 is amended by—

(a) the deletion of heading 74.01 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

74.01 copper matte; cement

copper (precipitated

copper)

7401.00.10 ---copper matte tonne 15%
7401.00.20 ---cement copper

(precipitated copper) tonne 15%

(b) the deletion of the heading 74.02 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

74.02 Unrefined copper; copper

anodes for electrolytic

refinery

---unrefined Copper
7402.00.11 ---copper blister tonne 15%
7402.00.19 ----other tonne 15%
7402.00.20 ---Copper anodes for

electrolytic refining tonne 15%

(c) the deletion of subheadings 7403.19.10 and 7403.19.90 and the substitution therefor of

the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

7403.19.00 --other Kg 15%

(d) the deletion of subheading 7403.29.00 and the substitution therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

--other copper alloys
(other than master alloys

of 7405)

7403.29.10 ---copper-cobalt alloy tonne 15%
7403.29.90 ---other copper alloys tonne 15%

Customs and Excise (Amendment) [No. 18 of 2015 437

12. Chapter 85 is amended by the deletion of subheading 85.25.80.00 and the substitution

therefor of the following:

HS Code Description of goods Statistical Customs duty

unit of qty rate

-Television cameras, digital

cameras and video camera

recorders

8525.80.10 - - - Television cameras No. 25%

8525.80.90 - - - Other No. 25%

13. Chapter 87 is amended by deletion of headings 87.03 and 87.04 and the substitution
therefor of the following:

HS
Code Description of Goods

Statistical
Unit of

Qty.

Customs
Duty
Rate

87.03

8703.10.00

8703.21.10
8703.21.20
8703.21.30
8703.21.90

8703.22.10
8703.22.20
8703.22.30
8703.22.90

8703.23.10
8703.23.20
8703.23.30
8703.23.90

Motor cars and other motor
vehicles principally designed for
the transport of persons (other
than those of heading 87.02),
including station wagons and
racing cars.
-Vehicles specially designed for

travelling on snow; golf cars
and similar vehicles

-Other vehicles, with spark-
ignition internal combustion
reciprocating piston engine:

--Of a cylinder capacity not
exceeding1,000cc:

- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
--Of a cylinder capacity

exceeding1,000cc but not
exceeding 1,500cc:

- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
- Of a cylinder capacity exceeding

1,500cc but not exceeding
3,000cc:

- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
- Of a cylinder capacity exceeding

3,000cc:

No.

No.
No.
No.
No.

No.
No.
No.
No.

No.
No.
No.
No.

*

free
15%
15%
***

free
15%
15%
***

free
15%
15%
***

438 No. 18 of 2015] Customs and Excise (Amendment)

8703.24.10
8703.24.20
8703.24.30
8703.24.90

8703.31.10
8703.31.20
8703.31.30
8703.31.90

- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
-Other vehicles, with compression-
ignition internal combustion piston
engine (diesel or semi-diesel);
- - Of a cylinder capacity not

exceeding 1500cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other

No.
No.
No.
No.

No.
No.
No.
No.

free
15%
15%
***

free
15%
15%
***

HS
Code Description of Goods

Statistical
Unit of

Qty.

Customs
Duty
Rate

8703.32.10

8703.32.20

8703.32.30

8703.32.90

8703.33.10

8703.33.20

8703.33.30

8703.33.90

8703.90.10

8703.90.20

8703.90.30

8703.90.90

--Of a cylinder capacity

exceeding 1500cc but not

exceeding 2500cc:

- - - Ambulances

- - - Prison vans

- - - Hearses

- - - Other

- - Of a cylinder capacity

exceeding 2500cc:

- - - Ambulances

- - - Prison vans

- - - Hearses

- - - Other

- Other:

- - - Ambulances

- - - Prison vans

- - - Hearses

- - - Other

No.

No.

No.

No.

No.

No.

No.

No.

No.

No.

No.

No.

free

15%

15%

***

free

15%

15%

***

free

15%

15%

***

***30% or K6, 000 per vehicle, whichever is the greater

** 15% or K2, 000 per vehicle, whichever is the greater

* 25% or K2,000 per vehicle, whichever is the greater

14. Chapter 94 is amended in the duty rate column —

(a) opposite subheadings 9401.61.00 and 9401.69.00 respectively by the deletion of the

figure “25%” and substitution therefor of the figure “40%”;

(b) opposite subheading 9403.30.00, 9403.40.00, 9403.50.00 and 9403.60.00 respectively

by the deletion of the figure “25%” and substitution therefor of the figure “40%”;

(c) opposite subheading 9406.00.10 by the deletion of the figure “15%” and substitution

therefor of the word “free”.

Customs and Excise (Amendment) [No. 18 of 2015 439

HS
Code Description of Goods

Statistical
Unit of

Qty.

Customs
Duty
Rate

87.04

8704.10.00

8704.21.00

8704.22.00

8704.23.00

Motor vehicles for the

transport of goods.

- Dumpers designed for off-

highway use

- Other, with compression-

ignition internal

combustion piston engine

(diesel or semi-diesel):

--g.v.w. not exceeding 5

tonnes:

- - g.v.w. exceeding 5 tonnes

but not exceeding 20

tonnes:

-- g.v.w exceeding 20 tonnes

No.

No.

No.

No.

15%

***

**

15%

8704.31.00

8704.32.00

8704.90.10

8704.90.90

-Other, with spark-ignition
internal combustion piston
engine:
--g.v.w. not exceeding 5

tonnes:
- - g.v.w. exceeding 5 tonnes:
- Other:
- - - g.v.w. not exceeding 5

tonnes
- - - other

No.

No.

No.

No.

***

**

***

**

APPENDIX II
(Section 12)

SECOND SCHEDULE

(Section 76)

AMENDMENT OF EXCISE DUTY

1. Heading 9 is amended by the deletion of subheadings 8704.21.10, 8704.21.90, 8704.22.10,

8704.22.90, 8704.31.10, 8704.31.90, 8704.32.10 and 8704.32.90.

2. Excise Duty

440 No. 18 of 2015] Customs and Excise (Amendment)

*K200 per mile or 145% whichever is higher.

Heading Description of Goods

Harmonised

Commodity

Description and

Coding

System Heading

Statistical

Unit of

Quantity

Duty

Rate

4

(1) Cigars, cheroots,

cigarillos and

cigarettes, of

tobacco or of

tobacco

substitutes

(2) Other

manufactured

tobacco and

manufactured

tobacco

substitutes;

“homogenised’’

or

“reconstituted’’

tobacco extracts

and essences

24.02

24.03

Kg

Kg

*

*

8

(1) Carrier

bags for

shopping

(2) Carrier

bags for

shopping

3923.21.91

3923.29.91

Kg

Kg

20%

20%

9

Motor vehicles

for transport

of goods

8704.21.00

8704.22.00

8704.31.00

8704.32.00

No.

No.

No.

No.

10%

10%

10%

10%

Customs and Excise (Amendment) [No. 18 of 2015 441

APPENDIX III
(Section 13)

FOURTH SCHEDULE
(Section 77)

SURTAX TARIFF

Motor vehicles older than

5 years of headings:

(1) Road Tractor for semi-trailer

(2) Motor vehicles for the transport

of ten or more persons, including

the driver

(3)Motor cars and other motor

vehicles principally designed for the

transport of persons (other than

those of heading 87.02), including

station wagons and racing cars.

Motor cars and other motor vehicles

principally designed for the

transport of persons (other than

those of heading 87.02), including

station wagons and racing cars

Special purpose motor vehicles,

other than those principally

designed for the transport of

persons or goods (for example,

breakdown lorries, crane lorries, fire

fighting vehicles, concrete mixer

lorries, road sweeper lorries,

spraying lorries, mobile work

shops, mobile radiological units).

Motorcycles (including mopeds)

and cycles fitted with an auxiliary

motor, with or without side-cars;

side-cars.

Description HS Tariff item Statistical

of Goods under which unit of

classified quantity Surtax Rate Remarks

87.01.20.00 No. K2000

8702 No. K2000

8703 No. K2000

8704 No. K2000

8705 No. K2000

8711 No. K2000

Motor vehicles

older than 5

years

442 No. 18 of 2015] Customs and Excise (Amendment)

Fuel wood, in logs, in bullets, in twigs, in

faggots or in similar forms; wood in chips or

particles; sawdust and wood waste and scrap,

whether or not agglomerated in logs,

briquettes, pellets or similar forms.

Wood charcoal (including shell or nut

charcoal), whether or not agglomerated.

Wood in the rough, whether or not stripped

of bark or sapwood, or roughly squared.

Hoopwood; split poles; piles, pickets and

stakes of wood, pointed but not sawn

lengthwise; wooden sticks, roughly trimmed

but not turned, bent or otherwise worked,

suitable for the manufacture of walking-

sticks, umbrellas, tool handles or the like;

chipwood and the like.

Wood wool; wood flour

Wood sawn or chipped lengthwise, sliced or

peeled, whether or not planed, sanded or end

-jointed, of thickness exceeding 6mm

Sheets for veneering (including those obtained

by slicing laminated wood), for plywood or

for similar laminated wood and other wood,

sawn lengthwise, sliced or peeled, whether

or not planed, sanded, spliced or end-jointed,

of thickness not exceeding 6mm.

APPENDIX IV
(Section 15)

NINTH SCHEDULE
(Section 72)

EXPORT TARIFF

HS Code Description of Goods Export duty Rate

44.01

44.02

44.03

44.04

44.05

44.07

44.08

40%

40%

40%

40%

40%

40%

20%

Wood (including strips and friezes for parquet

floorings, not assembled) continuously shaped

(tongued, grooved, rebated, chamfered, V-

jointed, beaded, moulded, rounded or the like)

along any of its edges, ends or faces, whether or

not planed, sanded or end-jointed

Particle board, oriented strand board (OSB) and

similar board (for example, waferboard) of wood

or other ligneous materials, whether or not

agglomerated with resins or other organic binding

substances

Fibreboard of wood or other ligneous materials,

whether or not bonded with resins or other

organic substances.

Plywood, veneered panels and similar laminated

wood

Densified wood, in blocks, plates, strips or

profile shapes.

HS Code Description of Goods Export duty Rate

44.09

44.10

44.11

44.12

44.13

20%

20%

20%

20%

20%

Customs and Excise (Amendment) [No. 18 of 2015 443

444