Customs and Excise Amendment

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.

iately
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

ned 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 principal Act 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.

ia;
(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

rom 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 this Act, 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.

orters
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

orporate 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.

r 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

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.

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

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.

nroasted 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

tatistical 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.

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%

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.

lowing:
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%

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.

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%
***

r
- 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%
***

ulances
- - - 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.

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%

923.21.91
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.

tical
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

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.

minated 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

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