Agricultural Products Levy Act

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REPUBLIC OF ZAMBIA
THE AGRICULTURAL PRODUCTS LEVY ACT
CHAPTER 232 OF THE LAWS OF ZAMBIA
CHAPTER 232 THE AGRICULTURAL PRODUCTS LEVY ACT
THE AGRICULTURAL PRODUCTS LEVY ACT
ARRANGEMENT OF SECTIONS
Section
1. Short title
2. Interpretation
3. Application
4. Levies on agricultural products
5. Declaration of agricultural products
6. Withdrawal or suspension of levy
7. Establishment of levy accounts
8. Object of levies
9. Disposal of levies
10. Audit of accounts of producers' association
11. Regulatory powers of Minister
12. Amendment of forms, returns and subsidiary legislation prescribed under
marketing or levy laws
13. Offences and penalties
14. Recovery of levies due
15. Legal costs of Minister
SCHEDULE -Maximum rates of levy

scribed under
marketing or levy laws
13. Offences and penalties
14. Recovery of levies due
15. Legal costs of Minister
SCHEDULE -Maximum rates of levy

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CHAPTER 232
AGRICULTURAL PRODUCTS LEVY Act No.
19 of 1957
13 of 1994
Statutory Instrument
176 of 1965
An Act to provide for the payment and collection of levies on certain agricultural
products and for matters incidental thereto.
[1st October, 1957]
1. This Act may be cited as the Agricultural Products Levy Act. Short title
2. In this Act, unless the context otherwise requires- Interpretation
"agricultural product" means-
(a) dry maize on or off the cob, milk and butterfat; and
(b) any other animal or thing whatsoever declared to be an agricultural
product in terms of subsection (1) of section five;
"animal" includes the carcass or any portion of the carcass of any animal;
"class", in relation to an agricultural product, includes grade, quality, standard and
type;
"dealer" includes-
(a) an auctioneer, broker, purchaser, seller or exporter of an agricultural
product or class of agricultural product and a person engaged in a
trade or industry in which an agricultural product or class of
agricultural product is utilised or treated;
(b) a market master and a local authority;

trade or industry in which an agricultural product or class of
agricultural product is utilised or treated;
(b) a market master and a local authority;

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(c) a statutory board, organisation, society, association or like body in or
to which an agricultural product or class of agricultural product is
vested or surrendered;
and cognate expressions shall be construed by reference, inter alia, to transactions or
operations such as are carried on by persons referred to in paragraph (a);
"marketing or levy law", in relation to an agricultural product or class of agricultural
product, means any written law relating to the marketing of the agricultural
product or class of agricultural product or providing for the imposition of a
levy on the agricultural product or class of agricultural product, but does not
include this Act;
"producer" means a person who, by himself or by means of his agents or servants,
produces an agricultural product and "produced" shall be construed
accordingly;
"producers' association", in relation to an agricultural product, means the Zambia
National Farmers' Union or, if the Minister is satisfied that some other
association of persons adequately represents producers of the agricultural
product, that other association;
"sell" includes to exchange or dispose of for any valuable consideration and
"purchaser" and "seller" shall be construed accordingly.

her association;
"sell" includes to exchange or dispose of for any valuable consideration and
"purchaser" and "seller" shall be construed accordingly.

(As amended by S.I. No. 176 of 1965)
3. The provisions of this Act shall not apply-
(a) obsolete;
(b) in relation to agricultural products which are-
Application
(i) obsolete;
(ii) produced by a producer and consumed by him, members of his
household and his servants or utilised by him for the feeding of his
livestock and poultry. 4. (1) A producer shall pay a levy on an agricultural product produced by him at
such rate as the Minister may, subject to the provisions of subsection (4), prescribe. Levies on agricultural
products
(2) In prescribing the rate of a levy on an agricultural product, the Minister may-
(a) make different provision in respect of different classes of the agricultural
product and in respect of different producers and classes of producers of
the agricultural product;

n respect of different classes of the agricultural
product and in respect of different producers and classes of producers of
the agricultural product;

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(b) make no provision in respect of particular classes of the agricultural product
or in respect of particular producers or classes of producers of the
agricultural product;
(c) exempt a particular class of producer or producers of a particular class of
the agricultural product from payment of the whole or any portion of the
levy;
and may in classifying an agricultural product for the purposes of this subsection have
regard, amongst other things, to the purposes for which, or the manner, or the places or
areas in which, or the persons by whom, the agricultural product is produced, consumed,
utilised or dealt in. (3) A levy shall be payable to the Permanent Secretary in such circumstances and
at such times as the Minister may prescribe.

d,
utilised or dealt in. (3) A levy shall be payable to the Permanent Secretary in such circumstances and
at such times as the Minister may prescribe.

(4) The Minister shall not prescribe a levy-
(a) in the case of an agricultural product specified in paragraph (a) of the
definition of that term in section two, at a rate exceeding the appropriate
rate specified for the agricultural product in the Schedule; or
(b) in the case of an agricultural product referred to in paragraph (b) of the
definition of that term in section two, at a rate exceeding the agreed
maximum rate for the agricultural product referred to in paragraph (b) of
subsection (2) of section five;
unless he is satisfied as a result of a referendum held by the appropriate producers'
association that the majority of producers of the agricultural product voting on the
referendum has consented to the imposition of the levy at the rate proposed by the
Minister. (As amended by S.I. No. 176 of 1965)
5. (1) Subject to the provisions of subsection (2), the Minister may, by statutory
order, declare any animal or any thing whatsoever which is produced in the course of
agriculture to be an agricultural product for the purposes of this Act.

declare any animal or any thing whatsoever which is produced in the course of
agriculture to be an agricultural product for the purposes of this Act.

Declaration of
agricultural products
(2) The Minister shall not declare any animal or thing to be an agricultural product
for the purposes of this Act unless he is satisfied, as a result of a referendum held by the
Zambia National Farmers' Union of persons by whom a levy in respect of that animal or
thing will be paid, that a majority of the persons voting on the referendum-
(a) is in favour of the imposition of a levy in respect of that animal or thing; and
(b) has agreed on the maximum rate at which the levy may be imposed. (As amended by S.I. No. 176 of 1965)

levy in respect of that animal or thing; and
(b) has agreed on the maximum rate at which the levy may be imposed. (As amended by S.I. No. 176 of 1965)

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6. The Minister may at any time, by statutory order-
(a) withdraw a levy; or
(b) suspend the collection of a levy;
on an agricultural product or class of agricultural product, in whole or in part. Withdrawal or
suspension of levy
7. On the date the rate of a levy on an agricultural product or class of agricultural
product is first prescribed in terms of this Act, there shall be established in respect thereof
a special account, to be described by reference to the name of the agricultural product or
class of agricultural product, into which shall be paid the proceeds of the levy thereon and
any moneys granted for the purpose of promoting the interests of producers of the
agricultural product or class of agricultural product by any person or authority which the
person or authority directs shall be payable to the account and any moneys payable to the
account by virtue of the provisions of any written law. (As amended by S.I. No. 176 of 1965)
Establishment of levy
accounts
8.

y moneys payable to the
account by virtue of the provisions of any written law. (As amended by S.I. No. 176 of 1965)
Establishment of levy
accounts
8.

The funds of each levy account established in terms of section seven shall be
applied to objects calculated to promote generally the interests of producers of the
particular agricultural product or class of agricultural product in respect of which the
account relates. Object of levies
9. (1) The Minister shall from time to time pay to the appropriate producers'
association the amount standing to the credit of each levy account. Disposal of levies
(2) A producers' association to which moneys are paid in terms of subsection (1)
may spend the money so paid for such purposes, including the payment of a portion of the
general administrative expenses of the association, and in such amounts and in such
manner as the Minister, having regard to the provisions of section eight, may approve in
writing.

of the association, and in such amounts and in such
manner as the Minister, having regard to the provisions of section eight, may approve in
writing.

(3) If the constitution of a producers' association is at any time so changed as to
result, in the Minister's opinion, in the producers' association ceasing to be representative
of producers of an agricultural product or class of agricultural product on which a levy is or
was payable, the Minister may deal with the moneys standing to the credit of the levy
account relating thereto in accordance with the provisions of section eight. 10. (1) A producers' association shall keep proper accounts showing the manner in
which moneys paid to it in terms of section nine have been spent. Audit of accounts of
producers' association
(2) The accounts referred to in subsection (1) shall be subject to annual audit by an
auditor appointed by the producers' association with the approval of the Minister. (3) The auditor appointed in terms of subsection (2) shall report to the Minister
whether the moneys paid to the producers' association in terms of section nine are being
spent in accordance with the provisions of that section.

ster
whether the moneys paid to the producers' association in terms of section nine are being
spent in accordance with the provisions of that section.

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(4) If at any time it appears to the Minister that a producers' association has spent
moneys paid to it from a levy account otherwise than in accordance with the provisions of
section nine, he may-
(a) require the person or persons responsible for so spending the moneys to
repay the amount spent to the levy account and for that purpose cause
action to be brought in a court of competent jurisdiction;
(b) cease payments to the producers' association until the moneys have been
repaid; and
(c) pending repayment of the moneys, deal with the funds standing to the credit
of the levy account in accordance with the provisions of section eight. 11. (1) The Minister may, by regulation, statutory order or statutory notice,
prescribe all matters which by this Act are required or are permitted to be prescribed or
which are necessary or convenient to be prescribed for carrying out or giving effect to the
provisions of this Act.

are permitted to be prescribed or
which are necessary or convenient to be prescribed for carrying out or giving effect to the
provisions of this Act.

Regulatory powers of
Minister
(2) Without derogation from the generality of the provisions of subsection (1), the
Minister may, in regulations, orders or notices made in terms of that subsection, provide
for-
(a) the registration of producers and consumers of and dealers in an
agricultural product or class of agricultural product and the information to be
supplied in connection with applications for registration;
(b) the keeping of books, registers and accounts, the furnishing of returns and
the supply of information relating to the production and consumption of and
dealings in agricultural products or classes of agricultural products by
producers, consumers and dealers;
(c) the inspection by persons authorised by the Minister of-
(i) agricultural products or classes of agricultural products wherever
they may be; and
(ii) books, registers and accounts referred to in paragraph (b); and
(iii) land or animals from which agricultural products or classes of
agricultural products are derived; and
(iv) premises in which agricultural products are kept, dealt in, stored or
produced;
(d) the production to persons authorised by the Minister of agricultural
products, classes of agricultural products, books, registers, accounts and
animals referred to in paragraph (c);

rised by the Minister of agricultural
products, classes of agricultural products, books, registers, accounts and
animals referred to in paragraph (c);

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(e) the manner in which levies shall be assessed and the collection of and the
remittal to the Permanent Secretary of levies, including the collection and
the remittal to the Permanent Secretary of levies by consumers and
dealers. (3) The Minister may make different regulations, orders or notices in terms of
subsection (1) in respect of different agricultural products or classes of agricultural
products and in respect of different producers, consumers and dealers or classes of
producers, consumers and dealers.

ducts or classes of agricultural
products and in respect of different producers, consumers and dealers or classes of
producers, consumers and dealers.

(4) The Minister may in regulations, orders or notices made in terms of subsection
(1) provide-
(a) that books, registers and accounts kept, or returns and information
furnished in connection with an agricultural product or class of agricultural
product in terms of or under a marketing or levy law shall, for the purposes
of this Act, be treated as books, registers and accounts kept or returns and
information furnished in terms of or under this Act;
(b) that producers and consumers of and dealers in an agricultural product or
class of agricultural product who are registered or licensed in terms of a
marketing or levy law shall be treated as registered producers and
consumers of or dealers in the agricultural product or class of agricultural
product for the purposes of this Act;
(c) for the submission to the Permanent Secretary by a board or like body
established by or in terms of a marketing or levy law of information or
returns in connection with an agricultural product or class of agricultural
product furnished to it in terms of or under that law. (As amended by S.I. No. 176 of 1965)
12.

with an agricultural product or class of agricultural
product furnished to it in terms of or under that law. (As amended by S.I. No. 176 of 1965)
12.

(1) If the requirements of a form or return to be furnished in terms of or under a
marketing or levy law or the provisions of subsidiary legislation prescribed in terms of a
marketing or levy law require amendment in order that the Minister may, in regulations,
orders or notices made in terms of subsection (1) of section eleven, make provision as is
contemplated in subsection (4) of that section, the Minister may by regulation make such
incidental, consequential and supplemental amendments to the form or return or to the
provisions of the subsidiary legislation as may appear to the Minister to be necessary in
order to make the provision contemplated. Amendment of forms,
returns and subsidiary
legislation prescribed
under marketing or
levy laws
(2) An amendment to a form or return or to the provisions of subsidiary legislation
referred to in subsection (1) which is made by the Minister in terms of that subsection,
shall be treated for all purposes as if it had been made in accordance with the provisions
of the marketing or levy law in terms of or under which the form or return is to be furnished
or in terms of which the subsidiary legislation is prescribed. (As amended by S.I. No.

n terms of or under which the form or return is to be furnished
or in terms of which the subsidiary legislation is prescribed. (As amended by S.I. No.

176 of 1965)

176 of 1965)

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13.

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13.

(1) A person who- Offences and
penalties
(a) fails or refuses to register as a producer or a consumer of, or a dealer in, an
agricultural product or class of agricultural product when required to do so
in terms of this Act; or
(b) fails or refuses to furnish a return, or to supply information in the manner
and in the time prescribed, or furnishes a false or incomplete return or
supplies false or incomplete information; or
(c) obstructs a person authorised by the Minister in the exercise of powers of
inspection conferred by or under this Act or, on being directed to do so,
does not produce to that person for inspection an agricultural product or
class of agricultural product, and any books, registers or accounts relating
thereto which are in his possession or under his control; or
(d) contravenes or fails to comply with a provision of a regulation, order or
notice made in terms of this Act or an order or direction made or given
thereunder with which it is his duty to comply;
shall be guilty of an offence and liable-
(i) on first conviction, to a fine not exceeding seven hundred and fifty
penalty units or, in default of payment, to imprisonment for a period
not exceeding one month, or to such imprisonment without the
option of a fine, or to both;
(ii) on the second or any subsequent conviction, to a fine not exceeding
one thousand five hundred penalty units or, in default of payment, to
imprisonment for a period not exceeding two months, or to such
imprisonment without the option of a fine, or to both.

ts or, in default of payment, to
imprisonment for a period not exceeding two months, or to such
imprisonment without the option of a fine, or to both.

(2) On the conviction of-
(a) a producer for an offence of failing or refusing to pay a levy in terms of this
Act; or
(b) a person for an offence of failing or refusing to collect or to remit to the
Permanent Secretary a levy in terms of this Act;
the court convicting the accused may, on the application of the prosecutor and in addition
to any penalty which it may inflict, give summary judgment in favour of the Minister for the
amount of the levy to which the offence relates. (3) A judgment given by a court in terms of subsection (2) shall have the same force
and effect and may be executed in the same manner as if the judgment had been given in
a civil action instituted in the court. (As amended by S.I. No. 176 of 1965 and Act No. 13 of 1994)

e same manner as if the judgment had been given in
a civil action instituted in the court. (As amended by S.I. No. 176 of 1965 and Act No. 13 of 1994)

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14. The Minister may, by civil action in a competent court, recover the amount of a
levy on an agricultural product or class of agricultural product which is due in terms of this
Act from a producer or, as the case may be, from a person required in terms of this Act to
collect and remit the levy to the Permanent Secretary.
(As amended by S.I. No. 176 of 1965)
Recovery of levies due
15. Any costs payable by the Minister in an action referred to in paragraph (a) of
subsection (4) of section ten or in section fourteen may be paid from the funds in the levy
account relating to the moneys in respect of which the action is brought.
Legal costs of Minister

tion fourteen may be paid from the funds in the levy
account relating to the moneys in respect of which the action is brought.
Legal costs of Minister

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SCHEDULE
(Section 4)
MAXIMUM RATES OF LEVY ON AGRICULTURAL PRODUCTS SPECIFIED IN PARAGRAPH (a) OF THE DEFINITION
OF THAT TERM IN SECTION 2
Agricultural product Maximum rate
Maize . . . . . . . . . . . . One fee unit per 90 kg weight of shelled maize or
One fee unit per 90 kg weight of maize on the cob.
Milk . . . . . . . . . . . . One fee unit per litre.
Butterfat . . . . . . . . . . One fee unit per kg weight.
(As amended by Act No. 13 of 1994)

cob.
Milk . . . . . . . . . . . . One fee unit per litre.
Butterfat . . . . . . . . . . One fee unit per kg weight.
(As amended by Act No. 13 of 1994)

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SUBSIDIARY LEGISLATION
AGRICULTURAL PRODUCTS LEVY CAP. 232
SECTION 5-THE AGRICULTURAL PRODUCTS LEVY (CATTLE ) O RDER Federal Government
Notice
245 of 1959
Order by the Minister
1. This Order may be cited as the Agricultural Products Levy (Cattle) Order. Title
2. In this Order, "cattle" means bulls, calves, cows, heifers and oxen. Interpretation
3. Cattle are hereby declared to be an agricultural product for the purposes of the
Act.
Declaration of
agricultural product
SECTION 6-THE AGRICULTURE PRODUCTS LEVY (W ITHDRAWAL ) O RDER Statutory Instrument
47 of 1966
Order by the Minister
1. This Order may be cited as the Agricultural Products Levy (Withdrawal) Order. Title
2. The levies imposed in pursuance of the Act on-
(a) dry maize on or off the cob;
(b) milk and butterfat;
(c) cattle;
are hereby wholly withdrawn.