Customs and Excise (Amendment) No. 14 of 2017

An Act to amend the Customs and Excise Act. [22nd December, 2017
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2017, 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, 2018. 2. Section 2 of the principal Act is amended by the insertion of
the following definition in the appropriate place:
“ used motor vehicle ” means a motor vehicle that is at least
two years old and which has been previously registered
before importation. 3. Section 3 of the principal Act is amended by the deletion of
subsection (4). 4. The principal Act is amended by the deletion of section 72
and the substitution therefor of the following:
72. Subject to section 79, there shall be charged,
levied, collected, and paid in respect of goods imported
into Zambia, customs duties at the rates specified in the
customs tariff set out in the First Schedule, in this Act
referred to as the customs tariff, except that the rates for
used motor vehicles shall be as specified in the Third
Schedule. Customs and Excise (Amendment) [No.

as the customs tariff, except that the rates for
used motor vehicles shall be as specified in the Third
Schedule. Customs and Excise (Amendment) [No.

14 of 2017 643
Short title
and
commencement
Cap. 322
Enactment
Amendment
of section 2
Amendment
of section 3
Amendment
of section 72
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K40.00 each. GOVERNMENT OF ZAMBIA
ACT
No. 14 of 2017
Date of Assent:19th December, 2017

om the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K40.00 each. GOVERNMENT OF ZAMBIA
ACT
No. 14 of 2017
Date of Assent:19th December, 2017

5. The principal Act is amended by the deletion of section 76A
and the substitution therefor of the following:
76A. There shall, in addition to such other duties
imposed by this Act or any other law, be charged, levied
collected and paid excise duties at the rates specified in
the excise tariff, in respect of any imported goods that are
of a kind or class subject to excise duties in terms of section
76, except that the rates for used motor-vehicles shall be
as specified in the Third Schedule. 6. Section 85 of the principal Act is amended by the—
(a) deletion of subsection (3) and the substitution therefor of
the following:
(3) Despite subsection (1), the customs value
for a used motor vehicle shall be determined based
on the valuation method specified in Clause 8 of
the Fifth Schedule.; and
(b) insertion of the following new subsection immediately after
subsection 4:
(5) The Commissioner-General may apply
valuation reference materials to test declared
customs values. 7.

ew subsection immediately after
subsection 4:
(5) The Commissioner-General may apply
valuation reference materials to test declared
customs values. 7.

Section 188 of the principal Act is amended by the —
(a) deletion of subsection (5) and the substitution therefor of
the following:
(5) A person commits an offence if that
person—
(a) avails incomplete records or fails to
avail the records for inspection as
required under this section; or
(b) fails to provide information requested
by an authorised officer within the time
stipulated by that officer.; and
(b) insertion of the following new subsections immediately
after subsection (5):
(5A) A person convicted of an offence under
subsection (5) is liable, to a penalty of twenty
thousand penalty units or to imprisonment for a
period not exceeding three months or to both. 644 No. 14 of 2017] Customs and Excise (Amendment)
Amendment
of section
76A
Amendment
of section 85
Amendment
of section
188

three months or to both. 644 No. 14 of 2017] Customs and Excise (Amendment)
Amendment
of section
76A
Amendment
of section 85
Amendment
of section
188

(5B) Without prejudice to subsection (5A), a
person who fails to avail the requested records under
this section is liable to pay a fee of two thousand fee
units for each day that the records are not provided.
8. The First Schedule to the principal Act is amended as set
out in Appendix I.
9. The Second Schedule to the principal Act is amended by
the —
(a) deletion of headings 3 and 4 and the substitution therefor
of the headings set out in Appendix II;
(b) insertion of heading 5 set out in Appendix II immediately
after heading 4; and
(c) renumbering of headings 5 to 9 as headings 6 to 10
respectively.
10. The principal Act is amended by the insertion of the Third
Schedule set out in Appendix III.
11. Part III of the Fourth Schedule to the principal Act is amended
by the —
(a) deletion of the headings set out in Part I of Appendix IV;
and
(b) insertion in the appropriate places of the headings set out
in Part II of Appendix IV.
Customs and Excise (Amendment) [No. 14 of 2017 645
Amendment
of First
Schedule
Amendment
of Second
Schedule
Insertion of
new Third
Schedule
Amendment
of Fourth
Schedule

(Amendment) [No. 14 of 2017 645
Amendment
of First
Schedule
Amendment
of Second
Schedule
Insertion of
new Third
Schedule
Amendment
of Fourth
Schedule

APPENDIX I
(Section 8)
FIRST SCHEDULE
(Section 72)
1. Chapter 23 is amended by the subdivision of subheading 2301.10.00 as follows:
Hs Code Description of Goods Statistical Unit Customs
of Quantity Duty Rate
-Flours, meals and pellets, of
meat or meat offal; greaves
2301.10.10 ---blood meal Kg Free
2301.10.90 --- other Kg Free
2. Chapter 24 is amended —
(a) by the deletion of the figure 15% opposite the subheadings under heading 24.01 and
substitution therefor of the words 25% or K15 per kg whichever is greater; and
(b) by the subdivision of the subheading 2403.19.00 into the following subheadings:
Hs Code Description of Goods Statistical Unit Customs
of Quantity Duty Rate
- - Other
2403.19.10 --- Cutrag Kg 25%
2403.19.90 --- Other Kg 25%
3. Chapter 39 is amended by the subdivision of subheading 3923.50.00 and 3923.90.00 into
the following subheadings:
Hs Code Description of Goods Statistical Unit Customs
of Quantity Duty Rate
-Stoppers, lids, caps and other closures:
3923.50.10 - - - Bottle closures Kg 15%
3923.50.90 - - - Other Kg 15%
- Other
3923.90.10 - - - Sleeves for Packing Flowers Kg 25%
3923.90.90 - - - Other Kg 25%
4.

- - Bottle closures Kg 15%
3923.50.90 - - - Other Kg 15%
- Other
3923.90.10 - - - Sleeves for Packing Flowers Kg 25%
3923.90.90 - - - Other Kg 25%
4.

Chapter 69 is amended in customs duty rate column opposite subheading 6902.10.00,
6902.20.00 and 6902.90.00, by the deletion of the figure 15% and the substitution therefor
of the figure 0%. 646 No. 14 of 2017] Customs and Excise (Amendment)

0 and 6902.90.00, by the deletion of the figure 15% and the substitution therefor
of the figure 0%. 646 No. 14 of 2017] Customs and Excise (Amendment)

5. Chapter 74 is amended by the subdivision of subheading 7403.11.00 into the following
subheadings:
Hs Code Description of Goods Statistical Unit Customs
of Quantity Duty Rate
- Refined copper:
- - Cathodes and sections of cathodes
7403.11.10 - - - Electro-refined cathodes tonne 15%
(High Purity)
7403.11.20 - - - Electro-refined cathodes tonne 15%
(Low Purity)
7403.11.30 - - - Electro-won cathodes tonne 15%
(High Purity)
7403.11.40 - - - Electro-won (Low tonne 15%
Purity)
- - - Other
7403.11.91 - - - - copper bearing tonne 15%
products of electro-refining process
7403.11.92 - - - - copper bearing products tonne 15%
of electro-winning process
6. Chapter 84 is amended in the customs duty rate column opposite subheading 8470. 50.00
by the removal of the figure15% and the substitution therefor of the word “free”.
7. Chapter 85 is amended in the customs duty rate column opposite subheading —
(a) 8516.10.00 and 8516.60.00, by the deletion of the figure 25% and the
substitution therefor of the figure 40%; and
(b) 8523.52.00 by the deletion of the figure 25% and the substitution therefor of
the figure 0%.
Customs and Excise (Amendment) [No. 14 of 2017 647

nd
(b) 8523.52.00 by the deletion of the figure 25% and the substitution therefor of
the figure 0%.
Customs and Excise (Amendment) [No. 14 of 2017 647

APPENDIX II
(Section 9)
Heading Description of Goods Harmonised Statistical Unit Duty Rate
Commodity of Quantity
3 (1) Undenatured ethyl 2207.10.00 Litre 125%
alcohol of an alcoholic
strength by volume of
80% or higher.

stical Unit Duty Rate
Commodity of Quantity
3 (1) Undenatured ethyl 2207.10.00 Litre 125%
alcohol of an alcoholic
strength by volume of
80% or higher.

Ethyl alcohol and other
spirits, denatured, of
any strength:
(2) Methylated spirits (that is, 2207.20.10 Litre 125%
spirits, which have been
rendered unpotable in a
manner approved by the
Commissioner)
(3) Other Ethyl alcohol and 2207.20.90 Litre 125%
other spirits, denatured,
of any strength: Other
(4) Undenatured ethyl 24.01 Kg 145% or K240
alcohol of an alcoholic per kgwhichever
strength by volume of is greater
less than 80% vol; spirits,
liqueurs and other spirituous
beverages
4 (1) Unmanufactured tobacco; 2208 Litre 60%
tobacco refuse
(2) Cigars, cheroots, cigarillos 24.02 Mille 145% or K240
and cigarettes, of tobacco per whichever
or of tobacco substitutes is greater
(a) Water pipe tobacco 2403.11.00 Kg 145% or K240
specified in subheading per kg whichever
Note 1 to this Chapter is greater
(b) Cutrag 2403.19.10 Kg 145% or K240
per kg whichever
is greater
(c) Other 2403.19.90 Kg 145% or K240
per kg whichever
is greater
(d) “Homogenised” or 2403.91.00 Kg 145% orK240
“reconstituted” per kg whichever
tobacco is greater
(e) Other 2403.99.00 Kg 145% or K240
per kg whichever
is greater
5 Portland cement, 25.23 Tonne K40/tonne
aluminous cement
(“ciment fondu”).

s greater
(e) Other 2403.99.00 Kg 145% or K240
per kg whichever
is greater
5 Portland cement, 25.23 Tonne K40/tonne
aluminous cement
(“ciment fondu”).

Slag cement,
supersulphate cement
and similar hydraulic
cements, whether or
not coloured or in the
form of clinkers. 648 No. 14 of 2017] Customs and Excise (Amendment)

rsulphate cement
and similar hydraulic
cements, whether or
not coloured or in the
form of clinkers. 648 No. 14 of 2017] Customs and Excise (Amendment)

APPENDIX III
(Section 10)
THIRD SCHEDULE
PART I: MOTOR VEHICLES OF 2 YEARS TO 5 YEARS
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
8702 Motor vehicles for the transport of ten or more persons, including the driver
- With only compression-ignition internal combustion piston engine (diesel
or semi-diesel)
87021010 ---Of a sitting capacity of
ten but not exceeding 14
persons including the driver No. 17,778.46 22,223.08
87021090 ---Other (of a sitting
capacity above 14 but not
exceeding 32) No. 38,923.65 -
87021090 --- Other (of a sitting
capacity of 33 but not
exceeding 44) No. 86,497.01 -
87021090 ---Other (of a sitting
capacity exceeding 44) No. 108,121.26
- Other Motor vehicles for the transport
of ten or more persons, including
the driver
87029010 --- Of a sitting capacity No. 17,778.46 22,223.08
of ten but not exceeding
14 persons including the driver
87029090 ---Other (of a sitting No. 38,923.65 -
capacity above 14 but
not exceeding 32)
87029090 ---Other (of a sitting No. 86,497.01 -
capacity of 33 but not
exceeding 44)
87029090 ---Other (of a sitting
capacity exceeding 44) No.

ng 32)
87029090 ---Other (of a sitting No. 86,497.01 -
capacity of 33 but not
exceeding 44)
87029090 ---Other (of a sitting
capacity exceeding 44) No.

108,121.26
8703 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 vehicles, with only spark-
ignition internal combustion
reciprocating piston engine:
Sedans:
87032190 --- Other (of a cylinder No. 12,489.50 10,824.23
capacity not exceeding
1000cc)
87032290 --- Other (of a cylinder No. 16,057.93 13,916.87
capacity exceeding
1000cc but not
exceeding 1500cc)
Customs and Excise (Amendment) [No. 14 of 2017 649

-- Other (of a cylinder No. 16,057.93 13,916.87
capacity exceeding
1000cc but not
exceeding 1500cc)
Customs and Excise (Amendment) [No. 14 of 2017 649

87032390 --- Other (of a cylinder No. 16,544.67 21,508.07
capacityexceeding1500cc
but not exceeding 2500cc
87032390 ---Other (of a cylinder No. 18,048.73 23,463.35
capacity exceeding 2500
but not exceeding 3000cc)
87032490 --- Other (of a cylinder No. 22,560.91 29,329.19
capacity exceeding 3000cc)
Hatchback:
87032190 --- Other (of a cylinder No. 10,705.29 9,277.92
capacity not exceeding
1000cc)
87032290 --- Other (of a cylinder No. 14,273.72 12,370.55
capacityexceeding1000cc
but not exceeding 1500cc) No. 15,040.61 19,552.79
87032390 --- Other (of a cylinder
capacity exceeding 1500cc
but not exceeding 2500cc
87032390 --- Other (of a cylinder No. 16,544.67 21,508.07
capacity exceeding 2500
but not exceeding 3000cc)
87032490 --- Other (of a cylinder
capacityexceeding 3000cc) No. 19,552.79 25,418.63
Station Wagons:
87032390 --- Other(of cylinder No. 16,544.67 21,508.07
capacity not exceeding
2500cc)
87032390 ---Other(of cylinder No. 18,048.73 23,463.35
capacity exceeding 2500cc
but not exceeding 3000cc)
87032490 ---Other(of cylinder No. 22,560.91 29,329.19
capacity exceeding 3000cc)
SUVs:
87032390 ---Other(of cylinder No.

0cc
but not exceeding 3000cc)
87032490 ---Other(of cylinder No. 22,560.91 29,329.19
capacity exceeding 3000cc)
SUVs:
87032390 ---Other(of cylinder No.

21,056.85 27,373.91
capacity not exceeding
2500cc)
87032390 ---Other(of cylinder No. 24,064.97 31,284.46
capacity above 2500cc
but not exceeding 3000cc)
87032490 --- Other(of cylinder No 28,577.16 37,150.30
capacity exceeding 3000cc)
- Other vehicles, with only
compression- ignition internal
combustion piston engine
(diesel or semi-diesel);
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
650 No. 14 of 2017] Customs and Excise (Amendment)

or semi-diesel);
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
650 No. 14 of 2017] Customs and Excise (Amendment)

Sedans:
87033190 --- Other (of cylinder No. 12,489.50 10,824.23
capacitynot exceeding 1000cc)
87033190 --- Other (of cylinder No. 16,057.93 13,916.87
capacity of above 1000cc
but not exceeding 1500cc)
87033290 ---Other( of cylinder No. 16,544.67 21,508.07
capacity above 1500 but
not exceeding 2500cc)
87033390 ---Other(of cylinder No. 18,048.73 23,463.35
capacity above 2500cc
but not exceeding 3000cc
87033390 --- Of cylinder capacity No. 22,560.91 29,329.19
exceeding 3000cc. Hatchback:
87033190 --- Other(of cylinder No. 10,705.29 9,277.92
capacity not exceeding
1000cc)
87033190 --- Other (of cylinder No. 14,273.72 12,370.55
capacity of above 1000cc
but not exceeding 1500cc)
87033290 --- Other( of cylinder No. 15,040.61 19,552.79
capacity above 1500
but not exceeding 2500cc)
87033390 --- Other(of cylinder No. 16,544.67 21,508.07
capacity above 2500cc
but not exceeding 3000cc)
87033390 --- Other(of cylinder No. 21,056.85 27,373.91
capacity above 2500cc
but not exceeding 3000cc)
Station Wagons:
87033290 --- other(of cylinder No. 16,544.67 21,508.07
capacity not exceeding 2500cc
87033390 --- Other(of cylinder No.

eeding 3000cc)
Station Wagons:
87033290 --- other(of cylinder No. 16,544.67 21,508.07
capacity not exceeding 2500cc
87033390 --- Other(of cylinder No.

18,048.73 23,463.35
capacity exceeding 2500cc
but not exceeding 3000cc)
87033390 ---Other(of cylinder No. 22,560.91 29,329.19
capacity exceeding
3000cc)
SUVs:
87033290 --- other(of cylinder No. 21,056.85 27,373.91
capacity not exceeding
2500cc
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 651

exceeding
2500cc
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 651

87033390 ---Other(of cylinder No. 24,064.97 31,284.46
city exceeding 2500cc
but not exceeding 3000cc)
87033390 --- Other(of cylinder
capacity exceeding 3000cc) No. 28,577.16 37.150.30
8704 Motor vehicles for the transport of goods. - Other, with compression-ignition internal combustion piston engine
(diesel or semi-diesel):
Single cab:
87042100 --Of g.v.w exceeding 1 No. 21,926.23 9,501.37
tonne but not exceeding
1.5 tonnes
87042100 --Of g.v.w above 1.5 No. 26,311.48 11,401.64
tonnes but not exceeding
3 tonnes
87042100 --Of g.v.w exceeding 3 No. 30,696.72 13,301.91
tonnes but not exceeding
5 tonnes
87042100 - Double cab of g.v.w No. 30,273.95 -
exceeding 3 tonnes but
not exceeding 5 tonnes
Panel vans:
87042100 --Of g.v.w exceeding No. 15,348.36 6,650.96
1 tonne but not exceeding
1.5 tonnes
87042100 --Of g.v.w above 1.5 No. 17,540.98 7,601.09
tonnes but not exceeding
3 tonnes
87042100 --Of g.v.w exceeding 3 No. 21,926.23 9,501.37
tonnes but not exceeding
5 tonnes
Trucks:
87042100 --g.v.w up to 2 tonnes No. 21,926.23 9,501.37
87042100 --g.v.w above 2 tonnes
but not exceeding 5 tonnes No. 28,504.10 12,351.78
87042200 --g.v.w above 5 tonnes No.

2 tonnes No. 21,926.23 9,501.37
87042100 --g.v.w above 2 tonnes
but not exceeding 5 tonnes No. 28,504.10 12,351.78
87042200 --g.v.w above 5 tonnes No.

24,724.01 18,955.07
but not exceeding
10 tonnes
87042200 -- g.v.w above 10 tonnes No. 30,905.01 23,693.84
but not exceeding 20 tonnes
87042300 --exceeding 20 tonnes No. 51,898.20 -
- Other, with spark ignition internal
combustion piston engine:
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
652 No. 14 of 2017] Customs and Excise (Amendment)

n piston engine:
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
652 No. 14 of 2017] Customs and Excise (Amendment)

Single cab:
87043100 --Other (of g.v.wexceeding No. 21,926.23 9,501.37
1 tonne but not exceeding
1.5 tonnes)
87043100 --Other (of g.v.w above No. 26,311.48 11,401.64
1.5 tonnes but not exceeding
3 tonnes)
87043100 --Other of g.v.wexceeding No. 30,696.72 13,301.91
3 tonnes not exceeding
5 tonnes
87043100 --Other(Double cab No. 30,696.72 13,301.91
of g.v.w exceeding 3
tonnes but not exceeding 5 tonnes)
Panel vans:
87043100 --Other (of g.v.wexceeding No. 15,348.36 6,650.96
1 tonne but not exceeding
1.5 tonnes)
87043100 --Other (of g.v.w above No. 17,540.98 7,601.09
1.5 tonnes but not
exceeding 3tonnes )
87043100 --Other (of g.v.wexceeding No. 21,926.23 9,501.37
3 tonnes but not
exceeding 5 tonnes)
Trucks:
87043100 --Other (g.v.w up No. 21,926.23 9,501.37
to 2 tonnes)
87043100 -- Other (g.v.w above No. 28,504.10 12,351.78
2 tonnes but not
exceeding 5 tonnes)
87043200 -- Other (g.v.w above 5 No. 24,724.01 18,955.07
tonnes but not
exceeding 10 tonnes)
87043200 -- Other (Trucks g.v.w No. 30,905.01 23,693.84
exceeding 10 tonnes but
not exceeding 20 tonnes)
87043200 -- Other (Trucks No.

ding 10 tonnes)
87043200 -- Other (Trucks g.v.w No. 30,905.01 23,693.84
exceeding 10 tonnes but
not exceeding 20 tonnes)
87043200 -- Other (Trucks No.

37,086.01 28,432.61
exceeding 20 tonnes)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 653

eding 20 tonnes)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 653

PART II: MOTOR VEHICLES 5 YEARS AND OLDER
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
8702 Motor vehicles for the transport of ten or more persons, including the driver
- With only compression-ignition internal combustion piston engine
(diesel or semi-diesel)
87021010 --- Of a sitting capacity of No. 8,889.23 11,111.54
ten but not exceeding 14
persons including the driver
87021090 --- Other (of a sitting No. 13,839.52 -
capacity above 14 but
not exceeding 32)
87021090 --- Other (of a sitting No. 19,461.83 -
capacity of 33 but
not exceeding 44)
87021090 --- Other (of a sitting No. 43,248.50 -
capacity exceeding 44)
- Other Motor vehicles for the transport of ten or more persons, including
the driver
87029010 --- Of a sitting capacity No. 8,889.23 11,111.54
of ten but not exceeding
14 persons including the
driver
87029090 --- Other (of a sitting No. 13,839.52 -
capacity above 14 but
not exceeding 32)
87029090 --- Other (of a sitting No. 19,461.83 -
capacity of 33 but not
exceeding 44)
87029090 --- Other (of a sitting No.

ve 14 but
not exceeding 32)
87029090 --- Other (of a sitting No. 19,461.83 -
capacity of 33 but not
exceeding 44)
87029090 --- Other (of a sitting No.

43,248.50 -
capacity exceeding 44)
8703 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 vehicles, with only spark-ignition internal combustion
reciprocating piston engine:
Sedans:
87032190 --- Other (of a cylinder No. 7,136.86 6,185.28
capacity not exceeding
1000cc)
654 No. 14 of 2017] Customs and Excise (Amendment)

ine:
Sedans:
87032190 --- Other (of a cylinder No. 7,136.86 6,185.28
capacity not exceeding
1000cc)
654 No. 14 of 2017] Customs and Excise (Amendment)

87032290 --- Other (of a cylinder No. 8,564.23 7,422.33
capacity exceeding 1000cc
but not exceeding 1500cc)
87032390 --- Other (of a cylinder No. 8,422.74 10,949.56
capacity exceeding 1500cc
but not exceeding 2500cc
87032390 --- Other (of a cylinder No. 10,528.43 13,686.95
capacity exceeding 2500
but not exceeding 3000cc)
87032490 --- Other (of a cylinder
capacity exceeding 3000cc) No. 12,032.49 15,642.23
Hatchback:
87032190 --- Other (of a cylinder No. 7,136.86 6,185.28
capacity not exceeding
1000cc)
87032290 --- Other (of a cylinder No. 8,564.23 7,422.33
capacity exceeding 1000cc
but not exceeding 1500cc)
87032390 --- Other (of a cylinder No. 8,422.74 10,949.56
capacity exceeding 1500cc
but not exceeding 2500cc
87032390 --- Other (of a cylinder No. 10,528.43 13,686.95
capacity exceeding 2500
but not exceeding 3000cc)
87032490 --- Other (of a cylinder No. 12,032.49 15,642.23
capacity exceeding 3000cc)
Station Wagons:
87032390 --- Other (of cylinder No. 9,024.36 11,731.67
capacity not exceeding
2500cc)
87032390 --- Other (of cylinder No. 13,536.55 17,597.51
capacity exceeding 2500cc
but not exceeding 3000cc)
87032490 --- Other (of cylinder No.

500cc)
87032390 --- Other (of cylinder No. 13,536.55 17,597.51
capacity exceeding 2500cc
but not exceeding 3000cc)
87032490 --- Other (of cylinder No.

18,048.73 23,463.35
capacity exceeding 3000cc)
SUVs:
87032390 --- Other (of cylinder No. 9,024.36 11,731.67
capacity not exceeding
2500cc)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 655

xceeding
2500cc)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 655

87032390 --- Other (of cylinder No. 13,536.55 17,597.51
capacity above 2500cc
but not exceeding 3000cc)
87032490 ---Other (of cylinder
capacityexceeding 3000cc) No. 18,048.73 23,463.35
- Other vehicles, with only compression-ignition internal combustion
piston engine (diesel or semi-diesel);
Sedans:
87033190 --- Other(of cylinder No. 7,136.86 6,185.28
capacity not exceeding
1000cc)
87033190 --- Other (of cylinder No. 8,564.23 7,422.33
capacity of above 1000cc
but not exceeding 1500cc)
87033290 --- Other( of cylinder No. 8,422.74 10,949.56
capacity above 1500 but
not exceeding 2500cc)
87033390 --- Other(of cylinder No. 10,528.43 13,686.95
capacity above 2500cc
but not exceeding 3000cc
87033390 --- Of cylinder capacity No. 12,032.49 15,642.23
exceeding 3000cc. Hatchback:
87033190 --- Other (of cylinder No. 7,136.86 6,185.28
capacity not exceeding
1000cc)
87033190 --- Other (of cylinder No. 8,564.23 7,422.33
capacity of above 1000cc
but not exceeding 1500cc)
87033290 --- Other (of cylinder No. 8,422.74 10,949.56
capacity above 1500
but not exceeding 2500cc)
87033390 --- Other (of cylinder
capacity above 2500cc
but not exceeding 3000cc) No.

. 8,422.74 10,949.56
capacity above 1500
but not exceeding 2500cc)
87033390 --- Other (of cylinder
capacity above 2500cc
but not exceeding 3000cc) No.

10,528.43 13,686.95
87033390 --- Other (of cylinder capacity No. 12,032.49 15,642.23
above 2500cc but not exceeding
3000cc)
Station Wagons:
87033290 --- Other (of cylinder No. 9,024.36 11,731.67
capacity not exceeding
2500cc
87033390 --- Other (of cylinder No. 13,536.55 17,597.51
capacityexceeding2500cc
but not exceeding 3000cc)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
656 No. 14 of 2017] Customs and Excise (Amendment)

xceeding 3000cc)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
656 No. 14 of 2017] Customs and Excise (Amendment)

87033390 --- Other (of cylinder No. 18,048.73 23,463.35
capacity exceeding 3000cc)
SUVs:
87033290 --- Other(of cylinder No. 9,024.36 11,731.67
capacity not exceeding 2500cc
87033390 --- Other(of cylinder No. 13,536.55 17,597.51
capacity exceeding 2500cc
but not exceeding 3000cc)
87033390 --- Other(of cylinder capacity
exceeding 3000cc) No. 18,048.73 23,463.35
8704 Motor vehicles for the transport of goods. - Other, with compression-ignition internal combustion piston engine
(diesel or semi-diesel):
Single cab:
87042100 -- Of g.v.w exceeding 1 No. 8,770.49 3,800.55
tonne but not exceeding
1.5 tonnes
87042100 -- Of g.v.w above 1.5 No. 15,348.36 6,650.96
tonnes but not exceeding
3 tonnes
87042100 -- Of g.v.w exceeding 3 No. 17,540.98 7,601.09
tonnes but not exceeding
5 tonnes
87042100 - Double cab of g.v.w No. 24,118.85 10,451.50
exceeding 3 tonnes but
not exceeding 5 tonnes
Panel vans:
87042100 -- Of g.v.w exceeding 1 No. 8,770.49 3,800.55
tonne but not exceeding
1.5 tonnes
87042100 -- Of g.v.w above 1.5 No. 15,348.36 6,650.96
tonnes but not exceeding
3 tonnes
87042100 -- Of g.v.w exceeding 3 No.

not exceeding
1.5 tonnes
87042100 -- Of g.v.w above 1.5 No. 15,348.36 6,650.96
tonnes but not exceeding
3 tonnes
87042100 -- Of g.v.w exceeding 3 No.

17,540.98 7,601.09
tonnes but not exceeding
5 tonnes
Trucks:
87042100 -- g.v.w up to 2 tonnes No. 10,963.11 4,750.68
87042100 -- g.v.w above 2 tonnes No. 13,155.74 5,700.82
but not exceeding 5 tonnes
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 657

ceeding 5 tonnes
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
Customs and Excise (Amendment) [No. 14 of 2017 657

87042200 -- g.v.w above 5 tonnes No. 10,816.75 8,292.84
but not exceeding 10 tonnes
87042200 -- g.v.w above 10 tonnes
but not exceeding 20 tonnes No. 11,743.90 9,003.66
87042300 -- exceeding 20 tonnes No. 19,461.83 -
- Other, with spark ignition internal
combustion piston engine:
Single cab:
87043100 -- Other (of g.v.wexceeding No. 8,770.49 3,800.55
1 tonne but not exceeding
1.5 tonnes)
87043100 -- Other (of g.v.w above No. 15,348.36 6,650.96
1.5 tonnes but not exceeding
3 tonnes)
87043100 -- Other ofg.v.w exceeding No. 17,540.98 7,601.09
3 tonnes not exceeding
5 tonnes
87043100 -- Other(Double cab of No. 24,118.85 10,451.50
g.v.w exceeding 3 tonnes
but not exceeding 5 tonnes)
Panel vans:
87043100 -- Other (of g.v.wexceeding No. 8,770.49 3,800.55
1 tonne but not exceeding
1.5 tonnes)
87043100 --Other (of g.v.w above 1.5 No. 15,348.36 6,650.96
tonnes but not exceeding
3tonnes )
87043100 --Other (of g.v.wexceeding No. 17,540.98 7,601.09
3 tonnes but not exceeding
5 tonnes)
Trucks:
87043100 -- Other (g.v.w up to No. 10,963.11 4,750.68
2 tonnes)
87043100 -- Other (g.v.w above 2 No. 13,155.74 5,700.82
tonnes but not exceeding
5 tonnes)
87043200 -- Other (g.v.w above 5 No.

.11 4,750.68
2 tonnes)
87043100 -- Other (g.v.w above 2 No. 13,155.74 5,700.82
tonnes but not exceeding
5 tonnes)
87043200 -- Other (g.v.w above 5 No.

10,816.75 8,292.84
tonnes but not exceeding
10 tonnes)
87043200 - - Other (Trucks g.v.w No. 11,743.90 9,003.66
exceeding 10 tonnes but
not exceeding 20 tonnes)
87043200 -- Other (Trucks No. 13,907.25 10,662.23
exceeding 20 tonnes)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
658 No. 14 of 2017] Customs and Excise (Amendment)

eding 20 tonnes)
HS Code Description of Goods Statistical Customs Excise Duty
Unit Duty (ZMW) (ZMW)
658 No. 14 of 2017] Customs and Excise (Amendment)

APPENDIX IV
(Section 11)
PART I
HS Code Goods Description
04022120 Cream in powdered form of >1.5% fat, unsweetened
04022930 Cream in powdered form of >1.5% fat, sweetened
10082900 Millet, excl. seed
12.07 Other oilseeds and oleaginous fruits, whether or not broken
1207.20.00 Cotton seeds
1207.40.00 Sesamum seeds
22,02 Waters, including mineral waters and aerated waters, containing
added sugar or other sweetening matter or flavoured, and other non-
Alcoholic beverages, not including fruit or vegetable juices of heading
20.09
14011000 Bamboos
14012000 Rattans
15071000 Crude soya bean oil whether or not degummed
14019000 Vegetable materials for plaiting, (excl. bamboos and rattans)
15151100 Crude linseed oil
15151900 Linseed Oil (Excl. Crude) and fractions, refined or not, not chemically
modified
15152100 Crude maize (corn) oil
15152900 Maize (corn) oil (excl.

1900 Linseed Oil (Excl. Crude) and fractions, refined or not, not chemically
modified
15152100 Crude maize (corn) oil
15152900 Maize (corn) oil (excl.

crude)& fractions, refined/not, not chemically
modified
15153000 Castor oil and its fractions
15155000 Sesame oil and fractions
15159000 Other fixed vegetable fats and fractions, nes
15161000 Animal fats and oils and fractions, hydrogenated, etc
15162000 Vegetable fats and oils and their fractions, hydrogenated, etc
19030000 Tapioca and substitutes prepared from starch in flakes, grains, etc
19041000 Prepared foods obtained by the swelling or roasting of cereals
19042000 Prepared foods obtained from unroasted cereal flakes/mixtures unroasted/
roasted
19043000 Prepared foods from bulgur wheat. 19049000 Prepared cereals in grain form (excl. maize)
20031000 Mushrooms of the genus agaricus, preserved otherwise than by vinegar or
acetic acid
20039000 Other mushrooms, preserved otherwise than by vinegar or acetic acid
20056000 Asparagus, preserved other than by vinegar or acetic acid, not frozen
20059100 Other vegetables and mixtures of vegetables, bamboo shoots
20081900 Nuts and seeds including mixtures, preserved
20089900 Other fruit, etc, prepared or preserved, nes
22082000 Spirits obtained by distilling grape wine or grape marc
Customs and Excise (Amendment) [No. 14 of 2017 659

t, etc, prepared or preserved, nes
22082000 Spirits obtained by distilling grape wine or grape marc
Customs and Excise (Amendment) [No. 14 of 2017 659

HS Code Goods Description
22083000 Whiskies
22084000 Rum and other spirits obtained by distilling fermented sugarcane products
22085000 Gin and Geneva
22086000 Vodka
22087000 Liqueurs and cordials
22089000 Other spirituous beverages, nes
33071000 Pre-shave, shaving or after-shave preparations
33072000 Personal deodorants and antiperspirants
33073000 Perfumed bath salts and other bath preparations
33074100 Agarbatti and other odiferous preparations which operate by burning
33074900 Preparations for deodorizing rooms, nes
33079000 Other perfumery, cosmetic or toilet preparations, nes
3402.19.00 Other organic surface-active agents, whether or not put up for retail sale:
3402.20.00 Preparations put up for retail sale
3402.90.10 Wetting agents and spreaders, in liquid powder form specially prepared for
use in conjunction with spray fluids for the prevention or treatment of
disease in plants or trees
3402.90.90 Other
36041000 Fireworks
48030000 Toilet...

in conjunction with spray fluids for the prevention or treatment of
disease in plants or trees
3402.90.90 Other
36041000 Fireworks
48030000 Toilet...

similar paper, in rolls or sheets
48120000 Filter blocks, slabs and plates, of paper pulp
48131000 Cigarette paper in the form of booklets or tubes
48132000 Cigarette paper in rolls of a width =<5cm
48139000 Cigarette paper, nes
49100000 Calendars of any kind, printed, including calendar blocks
49111000 Trade advertising material, commercial catalogues and the like
49119100 Pictures, designs and photographs
49119910 Other printed matter, nes-scratch cards for pre-paid telecom time
49119990 Other printed matter, nes
63.05 Sacks and bags, of a kind used for the packaging of goods
6305.33.00 Other, of polyethylene strip or the like
72.07 Semi-finished products of iron or non-alloy steel
72.08 Flat-rolled products of iron or non-alloy steel, of width of 600 mm or
more, hot-rolled, not clad or coated. 72.09 Flat-rolled products of iron or non-alloy steel, of width of 600 mm or
more, cold-rolled (cold-reduced), not clad plated or coated. 72.14 Other bars and rods of iron or non-alloy steel, not further worked
than forged, hot-rolled, hot-drawn or hot- extruded, but including
those twisted after rolling.

nd rods of iron or non-alloy steel, not further worked
than forged, hot-rolled, hot-drawn or hot- extruded, but including
those twisted after rolling.

Containing indentations, ribs, grooves or other deformations produced
during the rolling process or twisted after rolling
7214.20.10 Twisted after rolling
7214.20.90 Other
94053000 Lighting sets for christmas trees
99020000 Goods imported by traveler for own use
99030000 Single consignment non-commercial goods
660 No. 14 of 2017] Customs and Excise (Amendment)

es
99020000 Goods imported by traveler for own use
99030000 Single consignment non-commercial goods
660 No. 14 of 2017] Customs and Excise (Amendment)

PART II
HS Code Goods Description
04021010 Milk in powder, granules or other solid forms, of a fat content, by weight,
not exceeding 1.5%:
04022110 Milk in powder, granules or other solid forms, of a fat content, by weight,
exceeding 1.5%:
04029110 other milk not containing added sugar or other sweetening mater specially
prepared for infants
11081200 Maize (corn) starch
15071000 Crude soya-bean oil whether or not degummed
17023000 Glucose and glucose syrup, not containing fructose or containing in the dry
state less than 20% by weight of fructose
17024000 Glucose and glucose syrup, containing in the dry state at least 20% but less
than 50% by weight of fructose, excluding invert sugar
23011010 Blood meal
23012010 Fish meal
26050010 Cobalt ore
26050020 Cobalt concentrate
30043900 Containing penicillin’s or derivatives thereof, with a penicillanic acid
structure, or streptomycins or derivatives: other
31010010 Chemically treated products of animal or vegetable fertilizers
31010020 Guano fertilisers
31010090 Other animal or vegetable fertilisers
31021000 Urea
31022100 Ammonium sulphate
31022900 Double salts and mixtures of ammonium sulphate and ammonium nitrate
31023000 Ammonium nitrate
31024000 Mixtures of ammonium nitrate with inorganic non-fertilizing substances
31025010 Sodium nitrate containing more than 16.3% by weight of nitrogen
31025090 Other sodium nitrates
31026000 Double salts and mixtures of calcium nitrate and ammonium nitrate
31028000 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
31029000 Mineral or chemical fertilizers, nitrogenous, nes
31031100 Containing by weight 35% or more of disphophorous pentaoxide (P2O5)
31031900 Other superphosphates
31039000 Mineral or chemical fertilizers, phosphatic, nes
31042000 Potassium chloride
31043010 Potassium sulphate containing more than 52%by weight of potassium
oxide
31043090 Other potassium sulphates
31049010 Magnesium sulphate-potassium sulphate containing more than 30% of
potassium oxide
31049090 Other mineral or chemical fertilizers, potassic, nes
31051000 Fertilizers… in packages of a gross weight =<10kg
31052000 Mineral or chemical fertilizers with nitrogen, phosphorus and potassium
31053000 Diammonium hydrogenorthophosphate (diammonium phosphate)
31054000 Ammonium dihydrogenorthophosphate (monoammonium phosphate)
31055100 Mineral or chemical fertilizers containing nitrates and phosphates
Customs and Excise (Amendment) [No.

rthophosphate (monoammonium phosphate)
31055100 Mineral or chemical fertilizers containing nitrates and phosphates
Customs and Excise (Amendment) [No.

14 of 2017 661

31055900 Mineral or chemical fertilizers with nitrogen and phosphorus, nes
31056000 Mineral or chemical fertilizers with phosphorus and potassium, nes
31059000 Other fertilizers, nes
3402.11.00 Anionic
3402.12.00 Cationic
3402.13.00 Non-ionic
34042020 Artificial waxes and prepared waxes of poly (oxyethylene) (polyethylene
glycol): not in bulk
34049010 Other artificial waxes and prepared: in bulk
34049020 Other artificial waxes and prepared: not in bulk
39235010 Bottle closures
39239010 Sleeves for packing flowers
48.19 Cartons, boxes, cases, bags and other packing containers, of paper,
paperboard, cellulose wadding or webs of cellulose fibres; boxfiles,
letter trays, and similar articles, of paper or paperboard of a kind
used in offices, shops or the like.
48192000 Folding cartons, boxes and cases, of non-corrugated paper or paperboard
64062000 Outer soles and heels, of rubber or plastic
64069900 Other parts of footwear
73199000 Needles, bodkins, crochet hooks, embroidery stilettos and similar articles
for use in the hand of iron or steel
HS Code Goods Description
662 No. 14 of 2017] Customs and Excise (Amendment)