Customs and Excise (Amendment), 2020

[No. 21 of 2020 333
An Act to amend the Customs and Excise Act. [18th December, 2020
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2020, 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, 2021. 2. Section 2 of the principal Act is amended by the—
(a) deletion of the definition of “used Motor Vehicle” and the
substitution therefor of the following:
“used motor vehicle” means a motor vehicle that is at
least two years old and which has been previously
registered before importation but does not include
a used high performance motor vehicle; and
(b) insertion of the following new definition in the appropriate
place in alphabetical order:
“used high performance motor vehicle” means a motor
vehicle which has been previously registered
before importation principally designed for the
transportation of persons with—
(a) a sitting capacity of less than ten persons;
and
(b) engine capacity of at least 3800cc and
horsepower of at least four hundred and
fifty. Short title
and
commence-
ment
Cap.

ss than ten persons;
and
(b) engine capacity of at least 3800cc and
horsepower of at least four hundred and
fifty. Short title
and
commence-
ment
Cap.

322
Customs and Excise
(Amendment)
Enactment
Amendment
of section 2
GOVERNMENT OF ZAMBIA
ACT
No. 21 of 2020
Date of Assent:18th December, 2020
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K40.00 each.

of Assent:18th December, 2020
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K40.00 each.

3. Section 32B (1) of the principal Act is amended by the—
(a) insertion of the following new paragraph immediately after
paragraph (a):
(b) require a person intending to import goods through
a customs aerodrome, to make a declaration, in
the prescribed manner and form, within twenty-
four hours before the goods arrive at the
customs aerodrome; and
(b) renumbering of paragraph (b) and (c) as (c) and (d)
respectively. 4.

thin twenty-
four hours before the goods arrive at the
customs aerodrome; and
(b) renumbering of paragraph (b) and (c) as (c) and (d)
respectively. 4.

Section 77 of the principal Act is amended—
(a) in subsection (5), by the deletion of paragraph (d) and the
substitution therefor of the following:
(d) registered in the Republic.;
(b) by the deletion of subsection (6) and the substitution
therefor of the following:
(6) The Commissioner-General shall issue a carbon
emission tax certificate on payment of surtax which shall be
in force from the date of issue until, in the case of—
(a) an annual certificate, the last day of a twelve month
period beginning on the first day of the quarter
in which the certificate was issued;
(b) a half yearly certificate, the last day of a six month
period beginning on the day of the quarter in
which the certificate was issued; or
(c) a quarterly certificate, the last day of the quarter
in which the certificate was issued.; and
(c) by the deletion of subsections (8) and (9). 5.

(c) a quarterly certificate, the last day of the quarter
in which the certificate was issued.; and
(c) by the deletion of subsections (8) and (9). 5.

Section 84C of the principal Act is amended in—
(a) subsection (1), by the deletion of the words “imported
goods, or” immediately after the words “respect of”;
(b) subsection (4), by the deletion of paragraph (c); and
(c) subsection (5), by the deletion of the words “paragraphs
(a), (b) and (c)” and the substitution therefor of the words
“paragraphs (a) and (b)”. 334 No. 21 of 2020] Customs and Excise
(Amendment)
Amendment
of section
32B
Amendment
of section
77
Amendment
of section
84C

“paragraphs (a) and (b)”. 334 No. 21 of 2020] Customs and Excise
(Amendment)
Amendment
of section
32B
Amendment
of section
77
Amendment
of section
84C

6. Section 108 of the principal Act is amended by the deletion
of subsection (2) and the substitution therefor of the following:
(2) Where in a return made pursuant to this section, it is
claimed that goods, on which excise duty has been paid, have
been used as inputs in the manufacture of goods that are
subject to excise duty and the Commissioner-General is
satisfied that the claim is correctly made and supported by
auditable management processes and records, the
Commissioner-General may allow the duty so paid to be
deducted from the duty due in that return. 7. Section 113 of the principal Act is amended in subsection
(1) by the insertion of the word “distributing” immediately after
the word “manufacturing”. 8. Section 115 of the principal Act is amended by the deletion
of subsection (1) and the substitution therefor of the following:
(1) An officer may supervise any activity connected with
the manufacture, distribution or disposal of goods liable to
excise duty or surtax. 9. Section 118 (1) of the principal Act is amended by the
deletion of the words “Customs Services Division” and the
substitution therefor of the words “Commissioner-General”. 10.

incipal Act is amended by the
deletion of the words “Customs Services Division” and the
substitution therefor of the words “Commissioner-General”. 10.

Section 119 of the principal Act is amended in—
(a) subsection (1), by the deletion of the words “Customs
Services Division” and the substitution therefor of the
words “Commissioner-General”; and
(b) subsection (4), by the deletion of the words “Customs
Services Division” and the substitution therefor of the
words “Commissioner-General”. 11. Section 132 (b) of the principal Act is amended by the
deletion of the words “Customs Services Division” and the
substitution therefor of the words “Commissioner-General”. 12. Section 138 (1) of the principal Act is amended in—
(a) paragraph (a), by the deletion of the words “Customs
Services Division” and the substitution therefor of the
words “Commissioner-General”; and
(b) paragraph (b), by the deletion of the words “Customs
Services Division” and the substitution therefor of the
words “Commissioner-General”. [No. 21 of 2020 335
Customs and Excise
(Amendment)
Amendment
of section
108
Amendment
of section
113
Amendment
of section
115
Amendment
of section
118
Amendment
of section
119
Amendment
of section
132
Amendment
of section
138

Amendment
of section
113
Amendment
of section
115
Amendment
of section
118
Amendment
of section
119
Amendment
of section
132
Amendment
of section
138

13. Section 139 D of the principal Act is amended—
(a) by the insertion of the following new subsection
immediately after subsection (2):
(3) A service provider may make a claim for a deduction
in a return submitted under this section that excise duty has
been paid on airtime that is sold and the Commissioner-General
may allow the duty paid to be deducted from the duty due in
that return if the Commission-General is satisfied that the claim
is correctly made and supported by auditable management
processes and records.;
(b) in subsection (5), by the deletion of the words “subsection
(4) “ and the substitution therefor of the words “subsection
(5) “;
(c) in subsection (6), by the deletion of the words “subsection
(5) the duty specified in the assessment made under
subsection (4)” and the substitution of the words
“subsection (6) the duty specified in the assessment made
under subsection (5)”; and
(d) by the re-numbering of subsections (3), (4), (5) and (6) as
subsection (4), (5), (6) and (7) respectively. 14.

ent made
under subsection (5)”; and
(d) by the re-numbering of subsections (3), (4), (5) and (6) as
subsection (4), (5), (6) and (7) respectively. 14.

Section 139 I (1) of the principal Act is amended in—
(a) paragraph (a), by the deletion of the words “Customs
Services Division” and the substitution therefor of the
words “Commissioner-General”; and
(b) paragraph (b), by the deletion of the words “Customs
Services Division” and the substitution therefor of the
words “Commissioner-General”. 15. Section 141 is amended in—
(a) subsection (1)—
(i) by the deletion of paragraph (a) and the substitution
therefor of the following:
(a) produces any false invoice or an invoice
framed so as to deceive, or makes any false
representation in regard to the nature, the
quantity or the value of any goods or services
or the country in which such goods were grown,
produced, or manufactured or services provided;
336 No. 21 of 2020] Customs and Excise
(Amendment)
Amendment
of section
139 D
Amendment
of section
139 I
Amendment
of section
141

r services provided;
336 No. 21 of 2020] Customs and Excise
(Amendment)
Amendment
of section
139 D
Amendment
of section
139 I
Amendment
of section
141

(ii) paragraph (e), by the insertion of the words “or
services” immediately after the word “goods”;
and
(iii) paragraph (f), by the insertion of the words “or
services” immediately after the word “goods”;
and
(b) subsection (2)—
(i) paragraph (b), by the insertion of the words “or
services” immediately after the word “goods”;
and
(ii) by the deletion of paragraph (c) (ii) and the
substitution therefor of the following:
(ii) that duty on the goods or services had not been
paid or secured or that the goods or services
had not been accounted for in terms of this Act
or any law relating to customs or excise;. 16.

not been
paid or secured or that the goods or services
had not been accounted for in terms of this Act
or any law relating to customs or excise;. 16.

Section 188 of the principal Act is amended—
(a) in subsection (1), by the deletion of the words “dealing in
goods which are imported or exported or” and the
substitution therefor of the words “dealing in, goods
which are imported or exported or, goods or services”;
and
(b) by the deletion of subsection (2) and the substitution
therefor of the following:
(2) A person required to keep a record under subsection
(1) shall—
(a) if required at any time within th period of six years
from the date of the importation, exportation,
manufacture or purchase of any goods or the
provision of any services, produce the records,
including electronic documents, containing the
particulars regarding the goods or services; and
(b) allow an officer to inspect the records, including
electronic documents referred under paragraph
(a). 17. The First Schedule to the principal Act is amended as set
out in Appendix I. [No. 21 of 2020 337
Customs and Excise
(Amendment)
Amendment
of section
188
Amendment
of First
Schedule

cipal Act is amended as set
out in Appendix I. [No. 21 of 2020 337
Customs and Excise
(Amendment)
Amendment
of section
188
Amendment
of First
Schedule

18. The Second Schedule to the principal Act is amended as
set out in Appendix II.
19. The Fourth Schedule to the principal Act is amended—
(a) by the deletion of Part I and the substitution therefor of
Part I as set out in Appendix III;
(b) in Part II (A), by the deletion of the heading in column
four and the substitution therefor of the heading “Surtax
Rate Per Quarter”; and
(c) in Part III, by the deletion of tariff subheading 2207.10.00.
20. The Ninth Schedule to the principal Act is amended by the
deletion of subheading 4103.20.00.
338 No. 21 of 2020] Customs and Excise
(Amendment)
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Ninth
Schedule
5
10

3.20.00.
338 No. 21 of 2020] Customs and Excise
(Amendment)
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Ninth
Schedule
5
10

APPENDIX I
(Section 17)
FIRST SCHEDULE
(Section 72)
CUSTOMS TARIFF
1. Chapter 2 is amended by the deletion of the figure “25%” in the Customs Duty Rate
column opposite subheadings 0201.10.00, 0201.20.00, 0201.30.00, 0202.10.00, 0202.20.00,
0202.30.00 0203.11.00, 0203.12.00, 0203.19.00, 0203.21.00, 0203.22.00, 0203.29.00, 0206.10.00,
0206.21.00, 0206.22.00, 0206.29.00, 0206.30.00, 0206.41.00, 0206.49.00, 0207.11.00,
0207.12.00, 0207.13.00, 0207.14.00, 0210.11.00, 0210.12.00, 0210.19.00 and 0210.20.00 and
the substitution therefor of the figure “40%”. 2. Chapter 3 is amended by the deletion of the figure—
(a) “25%” in the Customs Duty Rate column opposite headings 0301, 0302, 0303, 0304,
0306, 0307, 0308 and the substitution therefor of the figure “40%”; and
(b) “15%” in the Customs Duty Rate column opposite heading 0305 and the substitution
therefor of the figure “40%”. 3. Chapter 4 is amended—
(a) by the deletion of heading 0401 and the substitution therefor of the following:
HS Code Description of Goods Stat. Unit of Customs
Qty. DutyRate
0401.

by the deletion of heading 0401 and the substitution therefor of the following:
HS Code Description of Goods Stat. Unit of Customs
Qty. DutyRate
0401.

Milk and cream, not concentrated
or containing added sugar or other
sweetening matter
-Of a fat content, by weight, not
exceeding 1%:
---Milk
0401.10.11 ----Unreconstituted or unrecombined Litre 25%
0401.10.12 ----Reconstituted or recombined Litre 25%
0401.10.20 ---Cream Kg 25%
Of a fat content, by weight, exceeding
1% but not exceeding 6%:
--Milk
0401.20.11 ----Unreconstituted or unrecombined Litre 25%
0401.20.12 ----Reconstituted or recombined Litre 25%
0401.20.20 ----Cream Kg 25%
-Of a fat content, by weight,
exceeding 6%: but not exceeding 10%
---Milk
0401.20.11 ----Unreconstituted or unrecombined Litre 25%
0401.20.12 ----Reconstituted or recombined Litre 25%
0401.20.20 ----Cream Kg 25%
-Of a fat content, by weight, exceeding
10%
---Milk
0401.20.11 ----Unreconstituted or unrecombined Litre 25%
0401.20.12 ----Reconstituted or recombined Litre 25%
0401.20.20 ----Cream Kg 25% ; and
[No. 21 of 2020 339
Customs and Excise
(Amendment)

ed Litre 25%
0401.20.12 ----Reconstituted or recombined Litre 25%
0401.20.20 ----Cream Kg 25% ; and
[No. 21 of 2020 339
Customs and Excise
(Amendment)

(b) in heading 0402 by the deletion of the figure “25%” in the Customs Duty Rate column
opposite subheadings 0402.10.90, 0402.21.20, 0402.21.90, 0402.29.30, 0402.29.40,
0402.91.20 and 0402.91.90 and the substitution therefor of the figure “15%”. 4. Chapter 6 is amended in heading 0601 by the deletion of the figure “25%” in the Customs
Duty Rate column opposite tariff subheadings 0601.10.00 and 0601.20.00 and the substitution
therefor of the word “free”. 5. Chapter 16 is amended by the deletion of the figure “25%” in the Customs Duty Rate
column opposite subheadings 1601.00.00, 1602.10.00, 1602.20.00, 1602.32.00, 1602.41.00,
1602.42.00 and 1602.49.00 and the substitution therefor of the figure “40%”. 6. Chapter 26 is amended by the deletion of the figure “5%” in the Customs Duty Rate
column opposite tariff subheadings 2603.00.11, 2603.00.12, 2603.00.13, 2603.00.19, 2603.00.21,
2603.00.22, 2603.00.23 and 2603.00.29 and the substitution therefor of the word “free”. 7.

2603.00.11, 2603.00.12, 2603.00.13, 2603.00.19, 2603.00.21,
2603.00.22, 2603.00.23 and 2603.00.29 and the substitution therefor of the word “free”. 7.

Chapter 39 is amended by the—
(a) deletion of the figure “15%” in the Customs Duty Rate column opposite tariff subheading
3921.11.30 and the substitution therefor of the word “free”; and
(b) insertion of the words “with or without handles” immediately after the word “shopping”
in the description column opposite tariff subheading 3923.21.91 and 3923.29.91
8. Chapter 52 is amended by the deletion of the—
(a) figures and words “*15% or KR3. 50 per kg whichever is greater” in the Customs Duty
Rate column opposite tariff subheadings: 5208.11.90, 5208.12.90, 5208.19.90,
5208.29.00, 5208.31.00, 5208.32.00, 5208.33.00, 5208.39.00, 5208.41.00,
5208.42.00, 5208.49.00, 5208.51.00, 5208.52.00 and 5208.59.00 and the substitution
therefor of the figure “K1.82 per Kg”; and
(b) figure “15%” in the Customs Duty Rate column opposite tariff subheadings: 5208.13.00,
5208.21.00, 5208.22.00, 5208.23.00 and 5208.43.00 and the substitution therefor
of the figure “K1.82 per Kg”. 9.

osite tariff subheadings: 5208.13.00,
5208.21.00, 5208.22.00, 5208.23.00 and 5208.43.00 and the substitution therefor
of the figure “K1.82 per Kg”. 9.

Chapter 55 is amended by the deletion of the—
(a) figure “15%” in the Customs Duty Rate column opposite tariff subheadings 5513.11.00,
5513.12.00, 5513.13.00, 5513.21.00, 5513.23.00, 5513.31.00, 5513.41.00 and
5513.49.00 and the substitution therefor of the figure “K1.82 per Kg”;
(b) figures and words “*15% or K3.5 whichever is the greater” in the Customs Duty Rate
column opposite tariff subheadings 5513.19.90, 5513.29.90 and 5513.39.90 and the
substitution therefor of the figure “K1.82 per Kg”; and
(c) figure “15%” in the Customs Duty Rate column opposite tariff subheadings 5514.11.00,
5514.12.00, 5514.19.00, 5514.21.00, 5514.22.00, 5514.23.00, 5514.29.00,
5514.30.00, 5514.41.00, 5514.42.00, 5514.43.00, 5514.49.00 and the substitution
therefor of the figure “K1.82 per Kg”. 10. Chapter 58 is amended by the deletion of the figure “25%” in the Customs Duty Rate
column opposite tariff subheadings 5808.10.00 and 5808.90.00 and the substitution therefor of
the figure “5%”. 11. Chapter 60 is amended by the deletion of the figure “25%” in the Customs Duty Rate
column opposite tariff subheadings 6002.40.00 and 6002.90.00 and the substitution therefor of
the figure “5%”. 340 No.

“25%” in the Customs Duty Rate
column opposite tariff subheadings 6002.40.00 and 6002.90.00 and the substitution therefor of
the figure “5%”. 340 No.

21 of 2020] Customs and Excise
(Amendment)

21 of 2020] Customs and Excise
(Amendment)

12. Chapter 68 is amended by the deletion of the figure “5%” in the Customs Duty Rate
column opposite tariff subheading 6806.20.00 and the substitution therefor of the word “free”. 13. Chapter 82 is amended by the deletion of the—
(a) figure “15%” in the Customs Duty Rate column opposite tariff subheading 8201.50.00
and the substitution therefor of the figure “5%”; and
(b) figure “25%” in the Customs Duty Rate column opposite tariff subheading 8214.90.10
and the substitution therefor of the figure “5%”. 14. Chapter 85 is amended by the deletion of the figure “5%” in the Customs Duty Rate
column opposite tariff subheading 8510.20.10 and the substitution therefor of the word “free”. 15. Chapter 87 is amended by the deletion of the figures and words “30% of K6, 000
whichever is greater” in the Customs Duty Rate column opposite subheading numbers 8703.80.90
and the substitution thereof of the figure “15%”. APPENDIX II
(Section 18)
SECOND SCHEDULE
(Section 76)
EXCISE TARIFF
1.

subheading numbers 8703.80.90
and the substitution thereof of the figure “15%”. APPENDIX II
(Section 18)
SECOND SCHEDULE
(Section 76)
EXCISE TARIFF
1.

The Second Schedule is amended—
(a) in heading 7 by the deletion of the figure “K265 “ in the Excise Duty Rate column
opposite each subheading under heading 2402 and the substitution therefor of the
figure “K302 “;
(b) by the deletion of heading 12 and the substitution therefor of the following:
Heading Description of Goods Harmonised Statistical Duty Rate
Commodity Unit of
Description and Quantity
Coding System
Heading
12 1) Carrier bags for shopping
with or without handles 3923.21.91 Kg 30%
2) Carrier bags for shopping
with or without handles 3923.29.91 Kg 30%
(c) by the insertion of the following new heading immediately after heading 13:
Heading Description of Goods Harmonised Statistical Duty Rate
Commodity Unit of
Description and Quantity
Coding System
Heading
14 (1) Reconstituted or
recombined milk of a
fat content, by weight, not
exceeding 1% 0401.10.12 Litre K1.50/ltr
(2) Reconstituted or
recombined milk of a fat
content, by weight, exceeding
1% but not exceeding 6%. 0401.20.12 Litre K1.50/ltr
[No. 21 of 2020 341
Customs and Excise
(Amendment)

ned milk of a fat
content, by weight, exceeding
1% but not exceeding 6%. 0401.20.12 Litre K1.50/ltr
[No. 21 of 2020 341
Customs and Excise
(Amendment)

(3) Reconstituted or
recombined milk of a fat
content, by weight, exceeding
6% but not exceeding 10%. 0401.40.12 Litre K1.50/ltr
(4) Reconstituted or
recombined milk of a fat content,
by weight, exceeding 10%. 0401.50.12 Litre K1.50/ltr
APPENDIX III
(Section 19)
FOURTH SCHEDULE
(Section 77)
PART I
(A) SURTAX TARIFF ON IMPORTED GOODS GENERALLY
Description of Goods SurtaxRate
Goods other than goods specified in Parts I (B), II
and III of this Schedule 5%
(B) SURTAX TARIFF ON IMPORTED GOODS GENERALLY
HS Code Description of Goods Surtax rate
2207.10.00 Undenatured ethyl alcohol of an alcoholic 20%
strength by volume of 80% volume or higher
342 No. 21 of 2020] Customs and Excise
(Amendment)