Control of Goods (Amendment)

GOVERNMENT OF ZAMBIA
ACT
No. 7 of 1997
Date of assent: 12th April, 1997
An Act to amend the Control of Goods Act
[18th April, 1997
ENACTED by the Parliament of Zambia. Enactment
1. (1) This Act may be cited as the Control of Goods (Amend- Short title
ment) Act, 1997. and shall be read as one with the Control of Goods and
Act, in this Act referred to as the principal Act. commence
(2) This Act shall be deemed to have come into operation onto Cap.421 1st February, 1997. 2. The principal Act is amended by the insertion, immediately insertion of
ection: section 3A
3A. (1) Subject to subsections (10 and (11) there shall be import
charged, in respect of goods of a value in excess of five declaration
hundred United Stales dollars, imported into Zambia, an
import declaration fee, herein after referred to as the fee, equal
to five per centum of the value of the goods. (2) The value of the goods for import to which this section
applies shall include the Free On Board value of the goods, the
cost of transportation, the value of the insurance policy
covering the goods, if any, and the cost of freight.

e Free On Board value of the goods, the
cost of transportation, the value of the insurance policy
covering the goods, if any, and the cost of freight.

(3) The fee shall be computed and become payable upon
completion and submission or the prescribed import declara
tion form to a commercial bank, before the importation of the
goods. (4) Any import to which this section applies shall not be
released from Customs control until all requirements under
the Customs and Excise Act have been complied with and a
duly approved import declaration form evidencing the pay- Cap.322
ment of the fee, where required, in the prescribed manner, is
produced. Copies of this Act may be obtained from the Government Printer,
P.O. Box 30136.10100 Lusaka. Price Kl,500,00 each.

the prescribed manner, is
produced. Copies of this Act may be obtained from the Government Printer,
P.O. Box 30136.10100 Lusaka. Price Kl,500,00 each.

20 No. 7 of 1997] Control of Goods
(Amendment)
(5) If any commercial bank fails to remit, at the prescribed
time and place, any monies forming part of the fee collected
under the provisions of this section it shall be required to pay
interest on the monies it has failed to remit equivalent to the
annualised nominal interest rates of the 28 days Treasury Bills
and such interest, together with any unpaid fee, shall be a debt
by the commercial bank to the State. (6) If an officer discovers goods on which the fee was not
paid by virtue of under valuation in terms of the value for
Cap. 322 Customs Duly purposes as defined in the Customs and Excise
Act, misdescription or for any other reason, in addition to
requiring the person to make an application for an import
declaration form and pay the required fee to the bank, the
officer shall assess and collect from the person in possession
or control of such goods, a penalty equal to the amount of the
fee that was payable prior to their release from customs
control.

person in possession
or control of such goods, a penalty equal to the amount of the
fee that was payable prior to their release from customs
control.

(7) (a) For the purpose of conducting an audit, an officer
shall have authority to inspect all goods, premises,
documents, books of account, any correspondence
or other writing and records relating to the fee
remitted by a bank or in relation to any person who
is an importer and to remove them at a reasonable
lime and for a reasonable period. (b) Where information referred to in subsection (1) is
electronically stored, an officer shall be empow
ered to—
(i) view the information or document and to
copy or lake extracts from it by electronic
means; or
(ii) require that it be reproduced in hard copy, or
copied onto computer diskette or reduced
to some other portable form suitable for
removal and capable of reproducing the
information or document for viewing. (c) An officer may make an assessment of the fee for any
of the following cases:
(i) where a payment by a bank is not filed within
the specified time;
(ii) where an incomplete payment is filed; or
(iii) where the officer has reason to believe that
the amount of fee is understated or other
wise incorrect.

where an incomplete payment is filed; or
(iii) where the officer has reason to believe that
the amount of fee is understated or other
wise incorrect.

Control of Goods [No. 7 of 1997 23
(Amendment)
FIRST SCHEDULE
(Goods not requiring an Import Declaration Farm or payment of the fee)
1. Goods of a value for customs duty purposes of (the equivalent of five hundred
United States dollars U$$500 or less;
2. Goods destined for approved duty free stores;
3. Goods destined for approved EPZ. (export processing zone) enterprises;
4. Goods destined to approved MUB (manufacturing under bond) enterprises',
5. Accompanied at unaccompanied personal baggage if such importation is free
of all customs duties by reason of a duty-free allowance;
6. Ammunition, weapons or implements of war imported by the Government;
7. Household and personal effects of new residents and returning residents if such
importation is free of all customs duties by reason of a duty-free allowance;
8, Gifts by foreign governments;
9. Supplies to diplomatic and accredited consular missions, diplomatic personnel. and United Nations organisations, imported for their own use;
10. Goods subject to a technical assistance agreement;
11. Goods for use in humanitarian aid when imported by an organisation recognised
by the Ministry of Finance and Economic Development;
12.

agreement;
11. Goods for use in humanitarian aid when imported by an organisation recognised
by the Ministry of Finance and Economic Development;
12.

Books, current newspapers and periodicals;
13. Live animals;
14. Fertilizers;
15. Antiques more than 100 years old. and original works of art;
16. Unset precious stones, and precious metals in bullion form; and
17. Commercial samples of no commercial value. SECOND SCHEDULE
(Goods requiring an Import Declaration Form but no payment of the fee)
(Goods (enumerated under an Investment Certificate issued under authority of
the Investment Act No. 39 of 1993 and which arc accorded an cAempiion from
customs duty.

ted under an Investment Certificate issued under authority of
the Investment Act No. 39 of 1993 and which arc accorded an cAempiion from
customs duty.

Control of Goods [No. 7 of 1997 21
(Amendment)
(d) An assessment of the fee shall be made within one
year from the date that the goods were released
from customs control or in the case of a bank from
the date the bank was liable to remit the fee under
subsection (3). (e) An assessment shall be immediately due and payable
in a manner prescribed in this Act.

the bank was liable to remit the fee under
subsection (3). (e) An assessment shall be immediately due and payable
in a manner prescribed in this Act.

(8)Any person who—
(a) attempts to evade the fee;
(b) knowingly fails to collect the fee;
(c) knowingly fails to file an import declaration
form, or to supply information;
(d) knowingly conceals or destroys any book,
record, document, statement, or other in
formation;
(e) knowingly fails to obey summons;
(f)makes or furnishes any fraudulent document,
statement, or other information;
(g) attempts to interfere with the determination
or collection of the fee;
(h) knowingly discloses any information in a
manner not authorised by law or regula
tions; or
(i) in any way knowingly assists in, or contrib
utes to, any of the foregoing;
shall be guilty of an offence and liable, upon conviction to a fine of
not less than twenty thousand penally units and not exceeding one
million penalty units or upon default of such payment one month
imprisonment for each twenty thousand penalty units or portion
thereof:
Provided that the penalties imposed in this section shall not in
any way prejudice the imposition of other sanctions under Customs
law or the criminal laws of the Republic of Zambia or elsewhere
under this taw.

t in
any way prejudice the imposition of other sanctions under Customs
law or the criminal laws of the Republic of Zambia or elsewhere
under this taw.

(9) Where any person satisfies the commercial bank to which a
fee has been paid and any office authorised by the Minister that any
amount of the fee—
(a) was paid in excess or in error. (b) is related to goods for which a drawback of Customs Duly
has been approved or to which a claim for drawback
would be fair and reasonable under the circumstances;
or

goods for which a drawback of Customs Duly
has been approved or to which a claim for drawback
would be fair and reasonable under the circumstances;
or

22 No. 7 of 19971 Control of Goods
(Amendment)
(c) for any other reason as the Minister may prescribe;
the stated amount of the fee shall be refunded provided the applica
tion for refund is submitted within two years of the event giving
cause to the refund.
(10) The provisions of this section shall not apply to the impor
tation of goods covered by the First Schedule.
(11) Importers under the Second Schedule must complete an
import declaration form, hut no fee is liable for qualified goods.
(12) All the monies collected under the provisions of this section
shall be paid into the general revenues of the Republic.
(13) The Minister may, by statutory instrument, make regula
tions—
la) prescribing the method of computing the value of any
transaction;
(b) prescribing the grounds necessitating an assessment and
auditing of any import;
(c) setting out the procedure for the collection of the import
declaration fee and (or assessment and auditing of any
import;
(d) designating officers for the purposes of this Act; and
(e) generally, for the better carrying out of the provisions of
this section.