Customs and Excise (Amendment) Act, 2024

An Act to amend the Customs and Excise Act. [26th December, 2024
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2024, 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, 2025. 2. Section 2 of the principal Act is amended by the—
(a) deletion of the definition of “Tribunal” and the substitution
therefor of the following:
“Tribunal” means the Tax Appeals Tribunal established
under the Tax Appeals Tribunal Act, 2015; and
(b) insertion of the following new definition in the appropriate
place in alphabetical order:
“user account” means an electronic account of a person
assigned a Taxpayer Identification Number to access
the Customs Computer System;. 3. Section 32 of the principal Act is amended by the deletion
of subsection (4) and the substitution therefor of the following:
(4) Goods entered for in-bond carriage to a customs area at
another customs port or inland place for further entry shall be entered
for consumption or warehousing within the period of five days as
Enactment
Customs and Excise (Amendment) [No.

lace for further entry shall be entered
for consumption or warehousing within the period of five days as
Enactment
Customs and Excise (Amendment) [No.

24 of 2024 371
Short title
and
commencement
Cap. 322
Amendment
of section 2
Amendment
of section 32
Act No. 1 of
2015
GOVERNMENT OF ZAMBIA
ACT
No. 24 of 2024
Date of Assent: 20th December, 2024
Single copies of this Act may be obtained from the Government Printer,
P. O. Box 30136, 10101 Lusaka. Price K40.00 each

of Assent: 20th December, 2024
Single copies of this Act may be obtained from the Government Printer,
P. O. Box 30136, 10101 Lusaka. Price K40.00 each

provided in section 33, except that goods entered for in-bond carriage
by rail shall be entered for consumption or warehousing within
fifteen days. 4. Section 32B (1)(d) of the principal Act is amended by the
deletion of the words “five days”. 5. Section 34 (1)(d) of the principal Act is amended by the
deletion of the word “five” and the substitution therefor of the
word “three”. 6. Section 47 (1)(a) of the principal Act is amended by the
insertion of the following new paragraph immediately after
paragraph (iii):
(iv) goods valued at not more than the kwacha equivalent of
two thousand United States dollars are exported;
7. Section 62 (2) of the principal Act is amended by the deletion
of the word “fifteen” and the substitution therefor of the word
“ten”. 8. Section 86 of the principal Act is amended by the deletion
of subsection (4) and the substitution therefor of the following:
(4) An importer who is dissatisfied with a decision of the
Commissioner-General under this section may, within thirty days
after the date on which notice of the decision is given, appeal to the
Tax Appeals Tribunal against that decision. 9.

section may, within thirty days
after the date on which notice of the decision is given, appeal to the
Tax Appeals Tribunal against that decision. 9.

Section 94 (1) of the principal Act is amended by the insertion
of the following new paragraph immediately after paragraph (b):
(c) electrical energy of up to100kWh. 10. Section 99 of the principal Act is amended by the deletion
of the words “Revenue Appeals Tribunal” and the substitution
therefor of the words “Tax Appeals Tribunal”. 11. Section 108 (10) of the principal Act is amended by the
deletion of the word “five” and the substitution therefor of the
word “three”. 12. Section 155 of the principal Act is amended by the—
(a) insertion of the following new subsection immediately after
subsection (3):
(4) A licensed manufacturer of excisable goods who is guilty
of an offence under this Act for which no special penalty is provided
shall be liable in respect of each offence—
(a) to a fine not exceeding treble the excisable value
plus the duty payable for the goods which may
be the subject matter of the offence;
372 No. 24 of 2024] Customs and Excise (Amendment)
Amendment
of section
32B
Amendment
of section 34
Amendment
of section 47
Amendment
of section 62
Amendment
of section 86
Amendment
of section 94
Amendment
of section 99
Amendment
of section 108
Amendment
of section 155

n 47
Amendment
of section 62
Amendment
of section 86
Amendment
of section 94
Amendment
of section 99
Amendment
of section 108
Amendment
of section 155

(b) if treble the excisable value plus the duty payable
for such goods is less than twenty thousand
penalty units, or if there are no goods involved
in the offence, to a fine not exceeding twenty
thousand penalty units;
(c) to imprisonment for a period not exceeding five
years; or
(d) to both imprisonment and other fine as is provided
in paragraph (a) or (b).; and
(b) renumbering of subsections (4) and (5) as
subsections (5) and (6), respectively. 13. Section 162 of the principal Act is amended by the—
(a) deletion of subsections (5), (6), (7), (8), (9), (10), (11) and
(12) and the substitution therefor of the following:
(5) An officer who seizes goods under this section or section
158 shall, within ten days of such seizure—
(a) give to the person from whom the goods have
been seized or the owner of the goods a notice,
in writing, specifying the goods which have been
seized and informing that person of the
provisions of subsection (6) and section 190;
and
(b) report the circumstances and grounds for seizure
to the Commissioner-General. (6) A person may, within fifteen days of receipt of the notice
under subsection (5), appeal to the Commissioner-General.

to the Commissioner-General. (6) A person may, within fifteen days of receipt of the notice
under subsection (5), appeal to the Commissioner-General.

(7) The Commissioner-General shall, within thirty days of
receipt of the appeal under subsection (6) determine the appeal
and may—
(a) order all or any of the goods to be released from seizure;
or
(b) if the articles could not be found or recovered, declare
that the person from whom the goods would have been
seized shall pay to the Customs Services Division an
amount equal to the duty-paid value of such goods. (8) The declaration made by the Commissioner-General under
subsection (7)(b) shall be made in writing and given in accordance
with subsection (9). (9) A notice referred to under subsection (5) shall be deemed
to have been duly given to the person concerned—
(a) if delivered to that person personally or electronically;
Customs and Excise (Amendment) [No. 24 of 2024 373
Amendment
of section
162

n concerned—
(a) if delivered to that person personally or electronically;
Customs and Excise (Amendment) [No. 24 of 2024 373
Amendment
of section
162

(b) if addressed to that person and left at, or forwarded by
post to that person’s usual or last known place of abode
or business; or
(c) by publication of notice of seizure in the Gazette,where
the person is unknown or has no address within Zambia
or has no known address. (10) A person aggrieved with the decision of the Commissioner-
General under this section, may appeal in accordance with section
190. (11) Where an appeal is not made in accordance with section
190 in respect of any goods seized under this section, the goods
shall be forfeited and may be sold or disposed of by the
Commissioner-General in accordance with the provisions of sections
203, 204 and 205, except that the goods shall only be forfeited
after the expiry of thirty days from the date of the publication in the
Gazette, that the goods shall be forfeited. (12) A sale or disposal undertaken in accordance with
subsection (11) shall be undertaken without compensation to any
person or party who may, either before or after such sale or disposal,
claim a financial or other interest in such goods.

without compensation to any
person or party who may, either before or after such sale or disposal,
claim a financial or other interest in such goods.

(13) The amount determined by the Commissioner-General
under subsection 7(b) shall, where an appeal is not made in
accordance with section 190 be deemed to be due and payable at
that date and all provisions of this Act relevant to the recovery of
unpaid duty shall apply to that sum as if it were unpaid duty.; and
(b) renumbering of subsection (13) as subsection (14). 14. Section 171A of the principal Act is amended by the
insertion of the following new subsection immediately after
subsection (3):
(4) The Commissioner-General may, in addition to
commencing the process referred to under this section
suspend the user account for a person referred to under
subsection (1) and that person’s agent until the outstanding
debt is settled. 15. Section 184 of the principal Act is amended by the—
(a) insertion of the figure “(1)” immediately after the figure
“184”; and
(b) insertion of the following new subsection:
(2) Subject to subsection (1), the Commissioner-
General may make Rules relating to the
conditions applicable to a person authorised to
transact business on behalf of another person. 374 No. 24 of 2024] Customs and Excise (Amendment)
Amendment
of section
171A
Amendment
of section
184

o
transact business on behalf of another person. 374 No. 24 of 2024] Customs and Excise (Amendment)
Amendment
of section
171A
Amendment
of section
184

16. The First Schedule to the principal Act is amended as set
out in Appendix I.
17. The Second Schedule to the principal Act is amended as
set out in Appendix II.
18. Part I of the Third Schedule to the principal Act is amended
as set out in Appendix III.
19. The Fourth Schedule to the principal Act is amended as
set out in Appendix IV.
20. The Sixth Schedule to the principal Act is amended in
paragraph 1(4) by the deletion of the word “sixth” and substitution
therefor of the word “tenth”.
Customs and Excise (Amendment) [No. 24 of 2024 375
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Third
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule

2024 375
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Third
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule

376 No.

376 No.

24 of 2024] Customs and Excise (Amendment)
APPENDIX I
(Section 16)
FIRST SCHEDULE
(Section 72)
The First Schedule to the principal Act is amended in—
(a) Chapter 23, by the deletion of heading 23.04 and the substitution therefor of the
following:
HS Codes Description of Goods Statistical Unit of Quantity Customs Duty
23.04 Oil-cake and other
solid residues whether
or not ground or in the
form of pallets,
resulting from the
extraction of soya
beans
2304.00.10 --- Oil cake Kg 5%
2304.00.20 --- Soya husks Kg 5%
2304.00.90 --- Other solid residues Kg 5%; and
(b) Chapter 29, by the deletion of—
(i) subheading 2903.89.00 and the substitution therefor of the following:
HS Codes Description of Goods Statistical Unit of Quantity Customs Duty
-- Other
2903.89.10 --- hexabromocyclo
dodecanes (HBCDs) kg free
2903.89.90 --- other kg free;
(ii) subheadings 2909.30.10 and 29.30.20 and the substitution therefor of the following:
HS Codes Description of Goods Statistical Unit of Quantity Customs Duty
- Aromatic ethers and
their halogenated,
sulphonated, nitrated
or nitrosated derivatives:
--- Decabromodiphenyl ether:
2909.30.11 ---- in bulk kg free
2909.30.12 ---- not in bulk kg 15%
--- Other:
2909.30.91 ---- in bulk kg free
2909.30.92 ---- not in bulk kg 15%;

her:
2909.30.11 ---- in bulk kg free
2909.30.12 ---- not in bulk kg 15%
--- Other:
2909.30.91 ---- in bulk kg free
2909.30.92 ---- not in bulk kg 15%;

Customs and Excise (Amendment) [No. 24 of 2024 377
(iii) subheading 2915.90.00 and the substitution therefor of the following:
HS Codes Description of Goods Statistical Unit of Quantity Customs Duty
- Other:
2915.90.10 --- Perfluorooctanoic
acids and their salts kg free
2915.90.90 --- Other kg free; and
(iv) subheadings 2930.90.10 and 2930.90.20 and the substitution therefor of the
following:
HS Codes Description of Goods Statistical Unit of Quantity Customs Duty
- Other:
--- Phorate (ISO):
2930.90.11 ---- in bulk kg free
2930.90.12 ---- not in bulk kg 15%
---Other:
2930.90.91 ----in bulk kg free
2930.90.92 ----not in bulk kg 15%.

(ISO):
2930.90.11 ---- in bulk kg free
2930.90.12 ---- not in bulk kg 15%
---Other:
2930.90.91 ----in bulk kg free
2930.90.92 ----not in bulk kg 15%.

378 No.

378 No.

24 of 2024] Customs and Excise (Amendment)
APPENDIX II
(Section 17)
SECOND SCHEDULE
(Section 76)
The Second Schedule to the principal Act is amended in—
(a) heading 1, in the Duty Rate column opposite subheadings 2009.11.00, 2009.12.00,
2009.19.00, 2009.21.00, 2009.29.00, 2009.31.00, 2009.39.00, 2009.41.00,
2009.49.00, 2009.50.00, 2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00,
2009.81.00, 2009.89.00 and 2009.90.00 by the deletion of the figure “K0.60”and
the substitution therefor of the figure “K1.00”;
(b) heading 2, in the Duty Rate column opposite subheadings 2201.10.11 and 2201.10.20
by the deletion of the figure “K0.30” and the substitution therefor of the figure
“K1.00”;
(c) heading 3, in the Duty Rate column opposite subheadings 2202.10.20, 2202.91.00 and
2202.99.00 by the deletion of the figure “K0.30” and the substitution therefor of the
figure “K1.00”;
(d) heading 7, in the Duty Rate column opposite—
(i) headings 24.01 and 24.02, by the deletion of the figure “K400” and the
substitution therefor of the figure “K452”; and
(ii) subheadings 2403.11.00, 2403.19.10, 2403.19.90, 2403.91.00 and 2403.99.00,
by the deletion of the figure “K400” and the substitution therefor of the
figure “K452”; and
(e) heading 9, by the deletion of subheading (3) and the substitution therefor of the
following:
(3) Petroleum oils and oils obtained from bituminous minerals, other than crude;
preparations not elsewhere specified or included, containing by weight 70
% or more of petroleum oils or of oils obtained from bituminous minerals,
these oils being the basic constituents of the preparations; waste oils:
(a) Petroleum spirit 2710.12.10 Decalitre K2.34/ltr
(Motor spirit)
(b) White spirit 2710.12.40 Decalitre 15%
(c) Kerosene type 2710.12.51 Decalitre K0.54
(d) Other light oils 2710.12.90 Decalitre 15%
(e) Automotive gas- 2710.19.10 Decalitre K0.75
Oils diesel
(f) Other fuel oils 2710.19.20 Decalitre K1.05
(g) Petroleum gases Ex.2711 kg K0.54
and other gaseous
hydro-carbons

.19.10 Decalitre K0.75
Oils diesel
(f) Other fuel oils 2710.19.20 Decalitre K1.05
(g) Petroleum gases Ex.2711 kg K0.54
and other gaseous
hydro-carbons

Customs and Excise (Amendment) [No. 24 of 2024 379
APPENDIX III
(Section 18)
THIRD SCHEDULE
(Section 72 and 76)
PART I: MOTOR VEHICLES OF 2 YEARS TO 5 YEARS
HS Code Description of Statistical Customs Excise
Goods Unit Duty Duty
87.02
- Bus with only compression-
ignition internal combustion piston
engine (diesel or semi-diesel)
8702.10.10 --- of a sitting capacity of not
exceeding 14 No. 20,089.66 25,112.08
8702.10.90 --- of a sitting capacity above 14
but not exceeding 32 No. 43,983.73 -
8702.10.90 --- of a sitting capacity exceeding 33
but not exceeding 44 No. 97,741.62 -
8702.10.90 --- of a sitting capacity exceeding 44 No. 122,177.02 -
- -
- Bus with other compression-
ignition internal combustion piston
engines - -
- -
8702.90.10 --- of a sitting capacity of not
exceeding 14 No. 20,089.66 25,112.08
8702.90.90 --- of a sitting capacity above 14 but
not exceeding 32 No. 43,983.73 -
8702.90.90 --- of a sitting capacity exceeding 33
but not exceeding 44 No. 97,741.62 -
8702.90.90 --- of a sitting capacity exceeding 44 No.

,983.73 -
8702.90.90 --- of a sitting capacity exceeding 33
but not exceeding 44 No. 97,741.62 -
8702.90.90 --- of a sitting capacity exceeding 44 No.

122,177.02 -
87.03 - -
- Other vehicles, with only spark-
ignition internal combustion
reciprocating piston engine:
Sedans:
8703.21.90 --- of engine capacity not exceeding
1000cc No. 14,113.14 12,231.38
8703.22.90 --- of engine capacity of 1001cc but
not exceeding 1500cc No. 18,145.46 15,726.07
8703.23.90 --- of engine capacity of 1501 but not
exceeding 2500cc No. 18,695.48 24,304.12
8703.23.90 --- of engine capacity of 2501cc but
not exceeding 3000cc No. 20,395.06 26,513.58
8703.24.90 --- of engine capacity exceeding 3000cc No. 25,493.83 33,141.98

engine capacity of 2501cc but
not exceeding 3000cc No. 20,395.06 26,513.58
8703.24.90 --- of engine capacity exceeding 3000cc No. 25,493.83 33,141.98

Hatchback: - -
8703.21.90 --- of engine capacity not exceeding
1000cc No. 12,096.97 10,484.04
8703.22.90 --- of engine capacity of 1001cc but
not exceeding 1500cc No. 16,129.30 13,978.73
8703.23.90 --- of engine capacity of 1501 but not
exceeding 2500cc No. 16,995.89 22,094.65
8703.23.90 --- of engine capacity of 2501cc but not
exceeding 3000cc No. 18,695.48 24,304.12
8703.24.90 --- of engine capacity exceeding No. 3000cc 22,094.65 28,723.05
- -
Station Wagons: - -
8703.21.90 --- of engine capacity not exceeding
1000cc No. 14,113.14 12,231.38
8703.22.90 --- of engine capacity exceeding 1000cc
but not exceeding 1500cc No. 18,144.44 15,725.18
8703.23.90 --- of engine capacity exceeding 1500cc
but not exceeding 2500cc No. 18,695.48 24,304.12
8703.23.90 --- of engine capacity exceeding 2500cc
but not exceeding 3000cc No. 20,395.06 26,513.58
8703.24.90 --- of engine capacity exceeding 3000cc No 25,493.83 33,141.98
- -
SUVs: - -
8703.21.90 --- of engine capacity not exceeding
1000cc No. 17,598.22 15,251.79
8703.22.90 --- of engine capacity exceeding 1000cc
but not exceeding 1500cc No. 20,463.05 17,734.64
8703.23.90 --- of engine capacity above 1500cc but
not exceeding 2500cc No.

capacity exceeding 1000cc
but not exceeding 1500cc No. 20,463.05 17,734.64
8703.23.90 --- of engine capacity above 1500cc but
not exceeding 2500cc No.

23,794.24 30,932.51
8703.23.90 --- of engine capacity above 2500cc but
not exceeding 3000cc No. 27,193.42 35,351.45
8703.24.90 --- of engine capacity exceeding 3000cc No. 32,292.19 41,979.84
- -
- Other vehicles, with only
compression-ignition internal
combustion piston engine (diesel
or semi-diesel); - -
- -
Sedans: - -
8703.31.90 --- of engine capacity not exceeding
1000cc No. 14,113.14 12,231.38
8703.31.90 --- of engine capacity of 1001cc but
not exceeding 1500cc No. 18,145.46 15,726.07
8703.32.90 --- of engine capacity of 1501 but
not exceeding 2500cc No. 18,695.48 24,304.12
8703.33.90 --- of engine capacity of 2501cc but
not exceeding 3000cc No. 20,395.06 26,513.58
8703.33.90 --- of engine capacity exceeding 3000cc No. 25,493.83 33,141.98
- -
Hatchback: - -
8703.31.90 --- of engine capacity not exceeding
1000cc No. 12,096.97 10,484.04
380 No. 24 of 2024] Customs and Excise (Amendment)

8
- -
Hatchback: - -
8703.31.90 --- of engine capacity not exceeding
1000cc No. 12,096.97 10,484.04
380 No. 24 of 2024] Customs and Excise (Amendment)

8703.31.90 --- of engine capacity of 1001cc but
not exceeding 1500cc No. 16,129.30 13,978.73
8703.32.90 --- of engine capacity of 1501 but
not exceeding 2500cc No. 16,995.89 22,094.65
8703.33.90 --- of engine capacity of 2501cc but
not exceeding 3000cc No. 18,695.48 24,304.12
8703.33.90 --- of engine capacity exceeding
3000cc No. 23,794.24 30,932.51
- -
Station Wagons: - -
8703.31.90 --- of engine capacity not exceeding
1000cc 14,113.14 12,231.38
8703.31.90 --- of engine capacity above 1000cc but
not exceeding 1500cc No. 18,144.44 15,725.18
8703.32.90 --- of engine capacity above 1500cc but
not exceeding 2500cc No. 18,695.48 24,304.12
8703.33.90 --- of engine capacity of 2501cc but
not exceeding 3000cc No 20,395.06 26,513.58
8703.33.90 --- of engine capacity exceeding 3000cc No. 25,493.83 33,141.98
- -
SUVs: - -
8703.31.90 --- of engine capacity not exceeding
1000cc No. 17,598.22 15,251.79
8703.31.90 --- of engine capacity above 1000cc but
not exceeding 1,500cc No. 20,463.05 17,734.64
8703.32.90 --- of engine capacity above 1500cc but
not exceeding 2,500cc No. 23,794.24 30,932.51
8703.33.90 --- of engine capacity above 2500cc but
not exceeding 3000cc No.

ne capacity above 1500cc but
not exceeding 2,500cc No. 23,794.24 30,932.51
8703.33.90 --- of engine capacity above 2500cc but
not exceeding 3000cc No.

27,193.42 35,351.45
8703.33.90 --- of engine capacity exceeding 3000cc No. 32,292.19 41,979.84
- -
87.04 - -
- Other, with compression-ignition
internal combustion piston engine
(diesel or semi-diesel): - -
- -
Single cab: - -
8704.21.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 24,776.64 10,736.54
8704.21.00 -- of g.v.w exceeding 1.5 tonnes but
not exceeding 3 tonnes No. 29,731.97 12,883.85
8704.21.00 -- of g.v.w exceeding 3 tonnes not
exceeding 5 tonnes No. 34,687.30 15,031.16
- -
Double cab: - -
8704.21.00 -- of g.v.w not exceeding 3 tonnes No 34,687.29 15,031.16
8704.21.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No 38,156.02 16,534.28
- -
Panel vans: - -
8704.21.00 -- of a g.v.w not exceeding 1 tonne No. 15,088.98 6,538.55
8704.21.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 17,343.65 7,515.58
Customs and Excise (Amendment) [No. 24 of 2024 381

538.55
8704.21.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 17,343.65 7,515.58
Customs and Excise (Amendment) [No. 24 of 2024 381

8704.21.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 19,821.31 8,589.23
8704.21.00 -- of g.v.w exceeding 3 tonnes but
not exceeding 5 tonnes No. 24,776.64 10,736.54
- -
- -
Truck: - -
8704.21.00 -- g.v.w up to 2 tonnes No. 15,715.20 12,048.32
8704.21.00 -- g.v.w above 2 tonnes but not
exceeding 5 tonnes No. 17,461.33 13,387.02
8704.22.00 -- g.v.w above 5 tonnes but not
exceeding 10 tonnes No. 27,938.13 21,419.23
8704.22.00 -- g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 34,922.66 26,774.04
8704.23.00 -- g.v.w exceeding 20 tonnes No. 58,644.97 -
- -
- Other, with spark ignition
internal combustion piston engine:
- -
Single cab: - -
8704.31.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 24,776.64 10,736.54
8704.31.00 -- of g.v.w exceeding 1.5 tonnes but
not exceeding 3 tonnes No. 29,731.97 12,883.85
8704.31.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 34,687.30 15,031.16
- -
Double Cab: - -
8704.31.00 -- of g.v.w not exceeding 3 tonnes No. 34,687.29 15,031.16
8704.31.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No.

ab: - -
8704.31.00 -- of g.v.w not exceeding 3 tonnes No. 34,687.29 15,031.16
8704.31.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No.

38,156.02 16,534.28
- -
Panel vans: - -
8704.31.00 -- of g.v.w not exceeding 1 tonne No. 15,088.98 6,538.55
8704.31.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 17,343.65 7,515.58
8704.31.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 19,821.31 8,589.23
8704.31.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 24,776.64 10,736.54
- -
Trucks: - -
8704.31.00 -- g.v.w up to 2 tonnes No. 15,715.20 12,048.32
8704.31.00 -- g.v.w above 2 tonnes but not
exceeding 5 tonnes No. 17,461.33 13,387.02
8704.32.00 -- g.v.w above 5 tonnes but not
exceeding 10 tonnes No. 27,938.13 21,419.23
8704.32.00 -- g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 34,922.66 26,774.04
8704.32.00 -- g.v.w exceeding 20 tonnes No. 58,644.97 -
- -
382 No. 24 of 2024] Customs and Excise (Amendment)

eding 20 tonnes No. 34,922.66 26,774.04
8704.32.00 -- g.v.w exceeding 20 tonnes No. 58,644.97 -
- -
382 No. 24 of 2024] Customs and Excise (Amendment)

- other, with compresssion-ignition
internal combustion piston engine
(diesel and semi-diesel): - -
- -
Single cabs: - -
8704.41.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 24,776.64 10,736.54
8704.41.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 29,731.97 12,883.85
8704.41.00 -- of g.v.w exceeding 3 tonnes not
exceeding 5 tonnes No. 34,687.30 15,031.16
- -
Double cabs: - -
8704.41.00 -- of g.v.w not exceeding 3 tonnes No 34,687.29 15,031.16
8704.41.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No 38,156.02 16,534.28
- -
Panel vans: - -
8704.41.00 -- of a g.v.w not exceeding 1 tonne No. 15,088.98 6,538.55
8704.41.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 17,343.65 7,515.58
8704.41.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 No. 19,821.31 8,589.23
8704.41.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 24,776.64 10,736.54
- -
Trucks: - -
8704.41.00 -- g.v.w up to 2 tonnes No. 15,715.20 12,048.32
8704.41.00 -- g.v.w above 2 tonnes but not
exceeding 5 tonnes No. 17,461.33 13,387.02
8704.42.00 -- g.v.w above 5 tonnes but not
exceeding 10 tonnes No.

04.41.00 -- g.v.w above 2 tonnes but not
exceeding 5 tonnes No. 17,461.33 13,387.02
8704.42.00 -- g.v.w above 5 tonnes but not
exceeding 10 tonnes No.

27,938.13 21,419.23
8704.42.00 -- g.v.w exceeding 10 tonnes but
not exceeding 20 tonnes No. 34,922.66 26,774.04
8704.43.00 -- g.v.w exceeding 20 tonnes No. 58,644.97 -
- -
- Other, with both spark-ignition
internal combustion piston engine
and electric motor as motors for
propulsion: - -
Single cab: - -
8704.51.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 24,776.64 10,736.54
8704.51.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 29,731.97 12,883.85
8704.51.00 -- of g.v.w exceeding 3 tonnes not
exceeding 5 tonnes No. 34,687.30 15,031.16
- -
Double cab: - -
8704.51.00 -- of g.v.w not exceeding 3 tonnes No. 34,687.29 15,031.16
8704.51.00 -- of g.v.w exceeding 3 tonnes but
not exceeding 5 tonnes No. 38,156.02 16,534.28
Customs and Excise (Amendment) [No. 24 of 2024 383

031.16
8704.51.00 -- of g.v.w exceeding 3 tonnes but
not exceeding 5 tonnes No. 38,156.02 16,534.28
Customs and Excise (Amendment) [No. 24 of 2024 383

Panel vans: - -
8704.51.00 -- of a g.v.w not exceeding 1 tonne No. 15,088.98 6,538.55
8704.51.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 17,343.65 7,515.58
8704.51.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 19,821.31 8,589.23
8704.51.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 24,776.64 10,736.54
- -
Trucks: - -
8704.51.00 -- g.v.w up to 2 tonnes No. 15,715.20 12,048.32
8704.51.00 -- g.v.w above 2 tonnes but not
exceeding 5 tonnes No. 17,461.33 13,387.02
8704.52.00 -- g.v.w above 5 tonnes but not
exceeding 10 tonnes No. 27,938.13 21,419.23
8704.52.00 -- g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 34,922.66 26,774.04
8704.52.00 -- g.v.w exceeding 20 tonnes No. 58,644.97 -
384 No. 24 of 2024] Customs and Excise (Amendment)

exceeding 20 tonnes No. 34,922.66 26,774.04
8704.52.00 -- g.v.w exceeding 20 tonnes No. 58,644.97 -
384 No. 24 of 2024] Customs and Excise (Amendment)

Customs and Excise (Amendment) [No. 24 of 2024 385
PART II: MOTOR VEHICLES OF 5 YEARS AND OLDER
HS Code Description of Statistical Customs Excise
Goods Unit Duty Duty
87.02
- Bus with only compression-ignition
internal combustion piston engine
(diesel or semi-diesel)
8702.10.10 --- of a sitting capacity not exceeding 14 No. 10,044.83 12,556.04
8702.10.90 --- of a sitting capacity above 14 but not
exceeding 32 No. 15,638.66 -
8702.10.90 --- of a sitting capacity exceeding 33 but
not exceeding 44 No. 21,991.86 -
8702.10.90 --- of a sitting capacity exceeding 44 No. 48,870.81 -
- -
- Bus with other compression-ignition
internal combustion piston engine. - -
8702.90.10 --- of a sitting capacity of not exceeding 14 No. 10,044.83 12,556.04
8702.90.90 --- of a sitting capacity above 14 but not
exceeding 32 No. 15,638.66 -
8702.90.90 --- of a sitting capacity exceeding 33 but
not exceeding 44 No. 21,991.86 -
8702.90.90 --- of a sitting capacity exceeding 44 No. 48,870.81 -
87.03
- Other vehicles, with only spark-ignition
internal combustion reciprocating piston
engine:
Sedans:
8703.21.90 ---of engine capacity not exceeding 1000cc No.

vehicles, with only spark-ignition
internal combustion reciprocating piston
engine:
Sedans:
8703.21.90 ---of engine capacity not exceeding 1000cc No.

8,064.65 6,989.36
8703.22.90 --- of engine capacity of 1001cc but not
exceeding 1500cc No. 9,677.58 8,387.24
8703.23.90 --- of engine capacity of 1501 but not
exceeding 2500cc No. 9,517.70 12,373.01
8703.23.90 --- of engine capacity of 2501cc but not
exceeding 3000cc No. 11,897.12 15,466.26
8703.24.90 --- of engine capacity exceeding 3000cc 13,596.71 17,675.72
- -
Hatchback: No. - -
8703.21.90 --- of engine capacity not exceeding 1000cc No. 8,064.65 6,989.36
8703.22.90 --- of engine capacity of 1001cc but not
exceeding 1500cc No. 9,677.58 8,387.24
8703.23.90 -- of engine capacity of 1501 but not
exceeding 2500cc No. 9,517.70 12,373.01
8703.23.90 --- of engine capacity of 2501cc but not
exceeding 3000cc No. 11,897.12 15,466.26
8703.24.90 --- of engine capacity exceeding 3000cc 13,596.71 17,675.72
- -

engine capacity of 2501cc but not
exceeding 3000cc No. 11,897.12 15,466.26
8703.24.90 --- of engine capacity exceeding 3000cc 13,596.71 17,675.72
- -

386 No. 24 of 2024] Customs and Excise (Amendment)
Station Wagons: - -
8703.21.90 --- of engine capacity not exceeding 1000cc No. 8,064.65 6,989.36
8703.22.90 --- of engine capacity above 1000cc but not
exceeding 1,500cc No. 9,677.58 8,387.23
8703.23.90 --- of engine capacity above 1,500cc but not
exceeding 2,500cc No. 10,197.65 13,256.80
8703.23.90 --- of engine capacity exceeding 2500cc but
not exceeding 3000cc No. 11,897.12 15,466.26
8703.24.90 --- of engine capacity exceeding 3000cc No. 13,596.71 17,675.72
- -
SUVs: - -
8703.21.90 --- of engine capacity not exceeding 1000c No. 10,558.93 9,151.07
8703.22.90 --- of engine capacity exceeding 1000cc
but not exceeding 1500cc No. 12,277.83 10,640.78
8703.23.90 --- of engine capacity above 1500c but not
exceeding 2500cc No. 14,276.54 18,559.51
8703.23.90 --- of engine capacity above 2500cc but not
exceeding 3000cc No. 17,539.75 22,801.68
8703.24.90 --- of engine capacity exceeding 3000cc No. 20,395.06 26,513.58
87.03 - -
- Other vehicles, with only
compression-ignition internal combustion
piston engine (diesel or semi-diesel); - -
- -
Sedans: - -
8703.31.90 --- of engine capacity not exceeding 1000cc No.

ion-ignition internal combustion
piston engine (diesel or semi-diesel); - -
- -
Sedans: - -
8703.31.90 --- of engine capacity not exceeding 1000cc No.

8,064.65 6,989.36
8703.31.90 --- of engine capacity of 1001cc but not
` exceeding 1500cc No. 9,677.58 8,387.24
8703.32.90 --- of engine capacity of 1500 but not
exceeding 2500cc No. 9,517.70 12,373.01
8703.33.90 --- of engine capacity of 2501cc but not
exceeding 3000cc No. 11,897.12 15,466.26
8703.33.90 --- of engine capacity exceeding 3000cc No. 13,596.71 17,675.72
- -
Hatchback: - -
8703.31.90 --- of engine capacity not exceeding 1000cc No. 8,064.65 6,989.36
8703.31.90 --- of engine capacity of 1000cc but not
exceeding 1500cc No. 9,677.58 8,387.24
8703.32.90 --- of engine capacity of 1501 but not
exceeding 2500cc No. 9,517.70 12,373.01
8703.33.90 --- of engine capacity of 2501cc but not
exceeding 3000cc No. 11,897.12 15,466.26
8703.33.90 --- of engine capacity exceeding 3000cc No. 13,596.71 17,675.72
- -
Station Wagons: - -
8703.31.90 --- of engine capacity not exceeding 1000cc No. 8,064.65 6,989.36
8703.31.90 --- of engine capacity above 1000cc but not
exceeding 1500cc No. 9,677.58 8,387.23
8703.32.90 --- of engine capacity above 1500cc but
not exceeding 2500cc No. 10,197.65 13,256.80
8703.33.90 --- of engine capacity exceeding 2500cc but
not exceeding 3000cc No.

capacity above 1500cc but
not exceeding 2500cc No. 10,197.65 13,256.80
8703.33.90 --- of engine capacity exceeding 2500cc but
not exceeding 3000cc No.

11,897.12 15,466.26

11,897.12 15,466.26

Customs and Excise (Amendment) [No. 24 of 2024 387
8703.33.90 --- of engine capacity exceeding 3000cc No 13,596.71 17,675.72
- -
SUVs: - -
8703.31.90 --- of engine capacity not exceeding 1000c No. 10,558.93 9,151.07
8703.31.90 --- of engine capacity above 1000c but not
exceeding 1500cc No. 12,277.83 10,640.78
8703.32.90 --- of engine capacity above 1500c but not
exceeding 2500cc No. 14,276.54 18,559.51
8703.33.90 --- of engine capacity above 2500cc but not
exceeding 3000cc No. 17,539.75 22,801.68
8703.33.90 --- of engine capacity exceeding 3000cc No. 20,395.06 26,513.58
- -
87.04 - -
- Other, with compression-ignition internal
combustion piston engine (diesel or semi-diesel): - -
- -
Single Cab: - -
8704.21.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62
8704.21.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 No. 17,343.65 7,515.58
8704.21.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -
Double Cab - -
8704.21.00 -- of g.v.w not exceeding 3 tonnes No.

-- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -
Double Cab - -
8704.21.00 -- of g.v.w not exceeding 3 tonnes No.

27,254.30 11,810.20
8704.21.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No 29,979.73 12,991.22
- -
Panel vans: - -
8704.21.00 -- of a g.v.w not exceeding 1 tonne No. 8,622.27 3,736.32
8704.21.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62
8704.21.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 No. 17,343.65 7,515.58
8704.21.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -
Truck: - -
8704.21.00 -- g.v.w up to 2 tonnes No. 7,246.45 5,555.61
8704.21.00 -- g.v.w above 2 tonnes but not exceeding
5 tonnes No. 8,730.66 6,693.51
8704.22.00 -- g.v.w above 5 tonnes but not exceeding
10 tonnes No. 10,476.80 8,032.21
8704.22.00 -- g.v.w exceeding 10 tonnes but not exceeding
20 tonnes No. 13,270.61 10,174.14
8704.23.00 -- g.v.w exceeding 20 tonnes No. 21,991.86 -
- Other, with spark ignition internal
combustion piston engine: - -
- -
Single cab:
8704.31.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62

ion internal
combustion piston engine: - -
- -
Single cab:
8704.31.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62

388 No. 24 of 2024] Customs and Excise (Amendment)
8704.31.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 17,343.65 7,515.58
8704.31.00 -- of g.v.w exceeding 3 tonnes not
exceeding 5 tonnes No. 19,821.31 8,589.23
Double Cab: - -
8704.31.00 -- of g.v.w not exceeding 3 tonnes No. 27,254.30 11,810.20
8704.31.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 29,979.73 12,991.22
- -
Panel vans: - -
8704.31.00 -- of a g.v.w not exceeding 1 tonne No. 8,622.27 3,736.32
8704.31.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62
8704.31.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 No. 17,343.65 7,515.58
8704.31.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -
Truck: - -
8704.31.00 -- g.v.w up to 2 tonnes No. 7,246.45 5,555.61
8704.31.00 -- g.v.w above 2 tonnes but not exceeding
5 tonnes No. 8,730.66 6,693.51
8704.32.00 -- g.v.w above 5 tonnes but not exceeding
10 tonnes No. 10,476.80 8,032.21
8704.32.00 -- g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 13,270.61 10,174.14
8704.32.00 -- g.v.w exceeding 20 tonnes No.

76.80 8,032.21
8704.32.00 -- g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 13,270.61 10,174.14
8704.32.00 -- g.v.w exceeding 20 tonnes No.

21,991.86 -
- -
- Other, with compression-ignition internal
combustion piston engine (diesel or semi-diesel): - -
- -
Single cabs: - -
8704.41.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62
8704.41.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 17,343.65 7,515.58
8704.41.00 -- of g.v.w exceeding 3 tonnes not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -
Double cab: - -
8704.41.00 - of g.v.w not exceeding 3 tonnes No. 27,254.30 11,810.20
8704.41.00 - of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No 29,979.73 12,991.22
- -
Panel vans: - -
8704.41.00 -- of a g.v.w not exceeding 1 tonne No. 8,622.27 3,736.32
8704.41.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62
8704.41.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 No. 17,343.65 7,515.58
8704.41.00 -- Of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -

1.5 tonnes but not
exceeding 3 No. 17,343.65 7,515.58
8704.41.00 -- Of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -

Customs and Excise (Amendment) [No. 24 of 2024 389
Trucks: - -
8704.41.00 -- g.v.w up to 2 tonnes No. 7,246.45 5,555.61
8704.41.00 -- g.v.w above 2 tonnes but not exceeding
5 tonnes No. 8,730.66 6,693.51
8704.42.00 -- g.v.w above 5 tonnes but not exceeding
10 tonnes No. 10,476.80 8,032.21
8704.42.00 -- g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 13,270.61 10,174.14
8704.42.00 -- g.v.w exceeding 20 tonnes No. 21,991.86 -
- -
- Other, with both spark-ignition internal
combustion piston engine and electric motor
as motors for propulsion: - -
- -
Single cabs:
8704.51.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No. 9,910.66 4,294.62
8704.51.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 17,343.65 7,515.58
8704.51.00 -- of g.v.w exceeding 3 tonnes not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -
Double cabs: - -
8704.51.00 -- of g.v.w not exceeding 3 tonnes No. 27,254.30 11,810.20
8704.51.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No 29,979.73 12,991.22
- -
Panel vans: - -
8704.51.00 -- of g.v.w not exceeding 1 tonne No. 8,622.27 3,736.32
8704.51.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No.

vans: - -
8704.51.00 -- of g.v.w not exceeding 1 tonne No. 8,622.27 3,736.32
8704.51.00 -- of g.v.w exceeding 1 tonne but not
exceeding 1.5 tonnes No.

9,910.66 4,294.62
8704.51.00 -- of g.v.w above 1.5 tonnes but not
exceeding 3 tonnes No. 17,343.65 7,515.58
8704.51.00 -- of g.v.w exceeding 3 tonnes but not
exceeding 5 tonnes No. 19,821.31 8,589.23
- -
Trucks: - -
8704.51.00 -- g.v.w up to 2 tonnes No. 7,246.45 5,555.61
8704.51.00 -- g.v.w above 2 tonnes but not exceeding
5 tonnes No. 8,730.66 6,693.51
8704.52.00 -- g.v.w above 5 tonnes but not exceeding
10 tonnes No. 10,476.80 8,032.21
8704.52.00 -- Trucks g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 13,270.61 10,174.14
8704.52.00 -- exceeding 20 tonnes No. 21,991.86 -

1
8704.52.00 -- Trucks g.v.w exceeding 10 tonnes but not
exceeding 20 tonnes No. 13,270.61 10,174.14
8704.52.00 -- exceeding 20 tonnes No. 21,991.86 -

APPENDIX IV
(Section 20)
FOURTH SCHEDULE
(Section 77)
Part I of the Fourth Schedule to the principal Act is amended—
(a) in the Surtax column opposite subheading 3917.23.20, by the deletion of the figure
“5%” and the substitution therefor of the figure “20%”;
(b) by the insertion of the following subheadings in the appropriate places:
HS Code Description of goods Surtax rate
3917.21.20 --- Garden hose of an internal diameter not exceeding 30.00mm 20%
3917.21.90 --- Other 20%
3917.22.20 --- Rigid, of an internal diameter not exceeding 203.00mm 20%
3917.22.90 --- Other 20%
3917.23.90 --- Other 20%
4819.20.00 - Folding cartons, boxes and cases, of non corrugated paper or
paperboard 5%;
7216.31.00 - U sections 30% and
(c) in the Surtax column opposite subheadings 7211.14.00, 7214.20.90, 7216.40.00 and
7216.99.00 by the deletion of the figure “5%” and the substitution therefor of the
figure “30%”.
390 No. 24 of 2024] Customs and Excise (Amendment)