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The Customs and Excise (Amendment) 2013

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[Page 1]
Customs and Excise (Amendment) [No. 16 of 2013 293

GOVERNMENT OF ZAMBIA

ACT
No. 16 of 2013

Date of Assent: 20th December, 2013

An Act to amend the Customs and Excise Act

[ 20th December, 2013

ENACTED by the Parliament of Zambia.

of 2013

Date of Assent: 20th December, 2013

An Act to amend the Customs and Excise Act

[ 20th December, 2013

ENACTED by the Parliament of Zambia.

1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2013, and shall be read as one with the Customs
and Excise Act, in this Act referred to as the principal Act. Cap. 322
(2) This Act shall come into effect on 1st January, 2014.
2. Section twenty of the principal Act is amended by the deletion Amendment
of subsection (1) and the substitution therefor of the following: of section 20
(1) The driver or a person in charge of a train shall, upon its
arrival in Zambia, cause the train to proceed and stop within a
customs area and shall deliver to the Customs Services Division an
inward report in the prescribed form with other documents required
by the terms and conditions of the customs carriers licence issued to
the owner or operator of the train, and where an inward report can
be delivered electronically before the arrival of the train in Zambia,
the driver or person in charge of a train shall deliver the inward
report electronically.

ed electronically before the arrival of the train in Zambia,
the driver or person in charge of a train shall deliver the inward
report electronically.

3. Section twenty-one of the principal Act is amended by — Amendment
(a) the insertion, immediately after subsection (1), of the of section 21
following new subsection:
(2) A person in charge of a vehicle may file the
report referred to in subsection (1) electronically
before the arrival of the vehicle in Zambia.; and

(b) the re-numbering of subsections (2) and (3) as
subsections (3) and (4), respectively.

4. Section twenty-two of the principal Act is amended by the Amendment
deletion of paragraph (a) of subsection (2) and the substitution of section 22
therefor of the following:

Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 7.00 each.

[Page 2]
294 No. 16 of 2013] Customs and Excise (Amendment)

ined from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K 7.00 each.

[Page 2]
294 No. 16 of 2013] Customs and Excise (Amendment)

(a) within one hour after landing the aircraft, deliver to the
Customs Services Division an inward report in the
prescribed form with any documents required by or under
this Act, and where an inward report may be filed
electronically before the arrival of the aircraft in Zambia,
the pilot or person in charge of the aircraft shall file the
inward report electronically.

Amendment 5. Section twenty-three of the principal Act is amended by the
of section 23 deletion of paragraph (a) of subsection (2) and the substitution
therefor of the following:

(a) within twenty-four hours of such arrival, deliver to the
Customs Services Division an inward report in the
prescribed form with any documents required by or under
this Act, and where the inward report may be filed
electronically before the arrival of the ship in Zambia,
the master of a ship shall file the inward report
electronically.

ore the arrival of the ship in Zambia,
the master of a ship shall file the inward report
electronically.

Amendment 6. Section thirty-two of the principal Act is amended in
of section 32 subsection (4) by the deletion of the words “ thirty days ” and the
substitution therefor of the words “ fifteen days.”

Amendment 7. Section thirty-two B of the principal Act is amended in
of section subsection (1) by the deletion—
32B

(a) in paragraph (a), of the words “ to describe, in writing ”
and the substitution therefor of the words “ to make a
declaration, in the prescribed manner and form ” ; and

(b) in paragraph (b), of the words “ to describe the goods,
in writing ” and the substitution therefor of the words
“ to make a declaration, in the prescribed manner and
form ”.

Amendment 8. Section thirty-three of the principal Act is amended in
of section 33 subsection (1) by the deletion of the words “ thirty days ” and the
substitution therefor of the words “ fifteen days.”

subsection (1) by the deletion of the words “ thirty days ” and the
substitution therefor of the words “ fifteen days.”

Amendment 9. Section sixty-two of the principal Act is amended in
of section 62 subsection (2) by the deletion of the words “ thirty days ” and the
substitution therefor of the words “ fifteen days.”

Amendment 10. Section eighty-six of the principal Act is amended in
of section 86 subsection (1) by the insertion, immediately after the words “
eighty- five ” of the words “ or eighty-eight.”

Amendment 11. Section one hundred sixty-two of the principal Act is
of section amended—
162

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Customs and Excise (Amendment) [No. 16 of 2013 295

(a) in subsection (9), by the deletion of the words "thirty
days" and the substitution therefor of the words "fifteen
days"; and
(b) in the proviso to subsection (10), by the deletion of the
words "forty-five days" and the substitution therefor
of the words "thirty days".

12. Section one hundred and seventy-three of the principal
Act is amended in subsection (3) by the insertion, immediately after
the word "submitted", of the words "conventionally or electronically".

ncipal
Act is amended in subsection (3) by the insertion, immediately after
the word "submitted", of the words "conventionally or electronically".

13. The First Schedule to the principal Act is amended as set
out in Appendix I.

14. The principal Act is amended by the deletion of the Second
Schedule and the substitution therefor of the Second Schedule set
out in Appendix II.

15. The Eighth Schedule to the principal Act is amended in the
duty rate column, opposite heading 1, by the deletion of the figure "10" and the substitution therefor of the figure "15".

16. The principal Act is amended by the deletion of the Ninth
Schedule and the substitution therefor of the Ninth Schedule set
out in Appendix III.

Amendment
of section
173

Amendment
of First
Schedule

Amendment
of Second
Schedule

Amendment
of Eighth
Schedule

Amendment
of Ninth
Schedule

[Page 4]
Sure, here is the transcription:

296 No. 16 of 2013] Customs and Excise (Amendment)

APPENDIX I

(Section 13)
AMENDMENTS TO CUSTOMS TARIFF

1. Chapter 27 is amended in the duty rate column, opposite subheading 2709.00.00, by the deletion of the figure “5%” and the substitution therefor of the word “free ”.

amended in the duty rate column, opposite subheading 2709.00.00, by the deletion of the figure “5%” and the substitution therefor of the word “free ”.

2. Chapter 33 is amended in the description of goods column, opposite subheading 3304.99.10, by the deletion of the word “Vaseline ”.

3. Chapter 39 is amended in the description of goods column—

(a) opposite subheading 3923.21.91, by the deletion of the word “ bags ” and the substitution therefor of the words“ carrier bags for shopping ”; and

(b) opposite subheading 3923.29.91, by the deletion of the word “ bags ” and the substitution therefor of the words“ carrier bags for shopping ”.

4. Chapter 74 is amended in the duty rate column—

(a) opposite subheading 7403.19.10, by the deletion of the word “ free ” and the substitution therefor of the figure “ 15% ”;

(b) opposite subheading 7406.10.00, by the deletion of the word “ free ” and the substitution therefor of the figure “15%”; and

(c) opposite subheading 7406.20.00, by the deletion of the word “ free ” and the substitution therefor of the figure “ 15% ”.

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Customs and Excise (Amendment) [No. 16 of 2013 297

etion of the word “ free ” and the substitution therefor of the figure “ 15% ”.

[Page 5]
Customs and Excise (Amendment) [No. 16 of 2013 297

APPENDIX II
(Section 14)
SECOND SCHEDULE
(Section 76)
EXCISE TARIFF

Heading Description Harmonised Statistical Duty Remarks
No. of Goods Commodity Unit of Rate
Description Quantity
and Coding
System
Heading

1. Beer made from malt:
(1) Opaque beer 2203.00.10 litre K0.15/ltr

(2) Other, including 2203.00.90 litre 60%
ale, lager and stout

2. (1) Wine of fresh 22.04 litre 60%
grapes, including
fortified wines, grape
must other than that
of Heading No. 20.09

60%
grapes, including
fortified wines, grape
must other than that
of Heading No. 20.09

(2) Vermouth and 22.05 litre 60%
other wine of fresh
grapes flavoured with
plants or aromatic
substances

(3) Other fermented 2206.00.00 litre 60%
beverages (for
example, cider, perry,
mead)

3. (1) Undenatured ethyl Ex. 2208 litre 60%
alcohol of an alcoholic
strength by volume
of less than 80% vol;
spirits, liqueurs and
other spirituous
beverages

4. (1) Cigars, cheroots, 24.02 Kg 145% or
cigarillos and cigarettes K90 per
of tobacco or of mille
tobacco substitutes

rettes K90 per
of tobacco or of mille
tobacco substitutes

(2) Other 24.03 Kg 145% or
manufactured K90 per mille
tobacco and
manufactured tobacco
substitutes;
"homogenised" or
"reconstituted"
tobacco extracts
and essences

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298 No. 16 of 2013] Customs and Excise (Amendment)

5. (1) 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 Dekalitre K1.97/ltr
(motor spirit)

(b) white spirit 2710.12.40 Dekalitre 15%

(d) automotive gas-oils 2710.19.10 Dekalitre K0.62/ltr
(diesel)

(e) other fuel oils 2710.19.20 Tonne K0.87/ltr

(2) Petroleum gases 27.11 Kg K0.45/ltr
and other gaseous
hydro-carbons

6. Electrical energy 2716.00.00 100KWH 3%

oils 2710.19.20 Tonne K0.87/ltr

(2) Petroleum gases 27.11 Kg K0.45/ltr
and other gaseous
hydro-carbons

6. Electrical energy 2716.00.00 100KWH 3%

7. (1) Beauty or make-
up preparations and
preparations for the
care of the skin (other
than medicaments),
including sunscreen
or sun-tan preparations;
manicure or pedicure
preparations:

(a) Lip make-up 3304.10.00 Kg 20%
preparations

(b) Eye make-up 3304.20.00 Kg 20%
preparations

(d) Powder, whether 3304.91.00 Kg 20%
or not compressed

(e) Other 3304.99.90 Kg 20%

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Customs and Excise (Amendment) [No. 16 of 2013 299

(2) Preparations for use on the hair 33.05 Litre 20%

(3) Pre-shave, shaving or after-shave 33.07 Kg 20%
preparations, depilatories and
other perfumery, cosmetic or toilet
preparations, not elsewhere
specified or included; prepared room
deodorants, whether or not perfumed
or having disinfectant properties.

specified or included; prepared room
deodorants, whether or not perfumed
or having disinfectant properties.

8. (1) Carrier bags for shopping 3923.21.91 Kg 10%
(2) Carrier bags for shopping 3923.29.91 Kg 10%

9. (1) Motor vehicles for the transport Ex 87.02 No. 25%
of ten but not more than fourteen
persons including the driver

(2) Motor cars and other motor 8703.10.00 No. 20%
vehicles principally designed for the
transport of persons (other than those
of heading No. 87.02), including station
wagon and racing cars

cipally designed for the
transport of persons (other than those
of heading No. 87.02), including station
wagon and racing cars

8703.21.90 No. 20%
8703.22.90 No. 20%
8703.23.90 No. 30%
8703.24.90 No. 30%
8703.31.90 No. 20%
8703.32.90 No. 30%
8703.33.90 No. 30%
8703.90.90 No. 30%

(3) Motor vehicles for transport of 8704.21.10 No. 10%
goods

8703.90.90 No. 30%

(3) Motor vehicles for transport of 8704.21.10 No. 10%
goods

8704.21.10 No. 10%
8704.21.10 No. 10%
8704.22.10 No. 10%
8704.22.10 No. 10%
8704.31.10 No. 10%
8704.31.10 No. 10%
8704.32.10 No. 10%
8704.32.10 No. 10%
8704.90.10 No. 10%
8704.90.90 No. 10%

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300 No. 16 of 2013] Customs and Excise (Amendment)

APPENDIX III
(Section 16)

NINTH SCHEDULE
(Section 72A)
EXPORT TARIFF

0 No. 10%

[Page 8]
300 No. 16 of 2013] Customs and Excise (Amendment)

APPENDIX III
(Section 16)

NINTH SCHEDULE
(Section 72A)
EXPORT TARIFF

Heading HS Code Description Statistical Export Remarks
No. of Goods Unit of Duty
Quantity Rate

26.01 Iron ores and tonne 10%
concentrates,
including roasted
iron pyrites.
-Iron ores and
concentrates,
other than roasted
iron pyrites:

2601.11.00 --Non-Agglomerated tonne 10%
2601.12.00 --Agglomerated tonne 10%
2601.20.00 --Roasted Iron pyrites tonne 10%

26.02 Manganese ores and tonne 10%
concentrates, including
ferruginous manganese
ores and concentrates
with a manganese
content of 20% or more,
calculated on the dry
weight.

26.03 Copper ores and tonne 10%
2603.00.00 concentrates.

26.04 Nickel ores and tonne 10%
2604.00.00 concentrates.

26.05 Cobalt ores and tonne 10%
2605.00.00 concentrates.

26.06 Aluminium ores tonne 10%
2606.00.00 and concentrates.

26.07 Lead ores and tonne 10%
2607.00.00 concentrates.

26.08 Zinc ores and tonne 10%
2608.00.00 concentrates.

[Page 9]
Customs and Excise (Amendment) [No. 16 of 2013 301

Heading HS Code Description Statistical Export Remarks
No. of Goods Unit of Duty
Quantity Rate

26.01 Iron ores and tonne 10%
concentrates,
including roasted
iron pyrites.
-Iron ores and
concentrates,
other than roasted
iron pyrites:

2601.11.00 --Non-Agglomerated tonne 10%
2601.12.00 --Agglomerated tonne 10%
2601.20.00 --Roasted Iron pyrites tonne 10%

26.02 Manganese ores and tonne 10%
concentrates, including
ferruginous manganese
ores and concentrates
with a manganese
content of 20% or more,
calculated on the dry
weight.

26.03 Copper ores and tonne 10%
2603.00.00 concentrates.

26.04 Nickel ores and tonne 10%
2604.00.00 concentrates.

26.05 Cobalt ores and tonne 10%
2605.00.00 concentrates.

26.06 Aluminium ores tonne 10%
2606.00.00 and concentrates.

26.07 Lead ores and tonne 10%
2607.00.00 concentrates.

26.08 Zinc ores and tonne 10%
2608.00.00 concentrates.

[Page 9]
Customs and Excise (Amendment) [No. 16 of 2013 301

26.09
2609.00.00 Tin ores and tonne 10%
concentrates. 26.10
2610.00.00 Chromium ores tonne 10%
and concentrates. 26.11
2611.00.00 Tungsten ores and tonne 10%
concentrates. 26.12 Uranium or thorium
ores and concentrates. 2612.10.00 - Uranium ores and tonne 10%
concentrates
2612.20.00 - Thorium ores and tonne 10%
concentrates. 26.13
2613.00.00 Molybdenum ores tonne 10%
and concentrates.

entrates. 26.13
2613.00.00 Molybdenum ores tonne 10%
and concentrates.

2613.10.00 - Roasted tonne 10%
2613.90.00 - Other tonne 10%
26.14
2614.00.00 Titanium ores and tonne 10%
concentrates. 26.15 Niobium, tantalum,
Vanadium or Zirconium
ores and concentrates. 2615.10.00 Zirconium ores and tonne 10%
concentrates. 2615.90.00 - Zirconium ores and tonne 10%
concentrates. tonne 10%
- Other
26.16
2616.00.00 Precious metal ores tonne 10%
and concentrates. 2616.10.00 - Silver ores and tonne 10%
concentrates.

and concentrates. 2616.10.00 - Silver ores and tonne 10%
concentrates.

2616.90.00 - Other tonne 10%
26.17 Other ores and
concentrates. 2617.10.00 - Antimony ores and tonne 10%
concentrates. 2617.90.00 - Other tonne 10%
26.18
2618.00.00 Granulated slag tonne 10%
(slag sand) from the
manufacture of iron
or steel.

[Page 10]
302 No. 16 of 2013] Customs and Excise (Amendment)

26.19 Slag, dross
2619.00.00 (other than granulated
slag), scalings and other
waste from the
manufacture of iron
or steel. tonne 10%

and other
waste from the
manufacture of iron
or steel. tonne 10%

26.20 Slag, ash and residues
(other than from the
manufacture of iron or
steel), containing metals,
arsenic or their
compounds.
- Containing mainly zinc:
2620.11.00 -- Hard zinc spelter tonne 10%
2620.19.00 -- Other tonne 10%

- Containing mainly lead
2620.21.00 -- Leaded gasoline
sludges and leaded anti-
knock compound sludges. tonne 10%
2620.29.00 -- Other tonne 10%
2620.30.00 - Containing mainly
copper tonne 10%
2620.40.00 -Containing mainly
aluminium tonne 10%
2620.60.00 - Containing arsenic,
mercury, thallium or their
mixtures, of a kind used
for the extraction of
arsenic or those metals
or

mixtures, of a kind used
for the extraction of
arsenic or those metals
or

[Page 11]
Customs and Excise (Amendment) [No. 16 of 2013 303

7201.20.00 Non-alloy pigiron Kg 10%
containing by weight
more than 0.5% of
phosphorus

72.04 Ferrous waste and scrap.
Remelting scrape ingots
of iron or steel.

7204.10.00 - Waste and scrap of cast
iron. Kg **

2. - Waste and scrap alloy
steel:

7204.21.00 - - Of stainless steel Kg **

7204.29.00 - - Other Kg **

7204.30.00 - Waste and scrap of
tinned iron or steel Kg **

- Other waste and scrap

7204.41.00 - - Turnings, shavings,
chips, milling waste,
sawdust, fillings,
trimmings
and stampings, whether
or not in bundles. Kg *

7204.49.00 - - Other Kg *

7204.50.00 - Remelting scrap ingots Kg *

72.05 Granules and powders,
of pig iron, spiegeliesen,
iron or steel.

7205.10.00 - Granules Kg 10%

- Powders:

7205.21.00 - - Of alloy steel Kg 10%

7205.29.00 - - Other Kg 10%

74.01

teel Kg 10%

7205.29.00 - - Other Kg 10%

74.01

7401.00.00 Copper mattes; cement
copper (precipitated
copper) Kg 10%

74.04

7404.00.00 Copper waste and scrap. Kg **

75.01

75.01 Nickel mattes,
nickel oxide sinters
and other intermediate
products of nickel metallurgy.

[Page 12]
304 No. 16 of 2013] Customs and Excise (Amendment)

other intermediate
products of nickel metallurgy.

[Page 12]
304 No. 16 of 2013] Customs and Excise (Amendment)

7401.00.00 Copper mattes; cement
copper (precipitated
copper) Kg 10%

74.04

7404.00.00 Copper waste and scrap. Kg **

75.01

75.01 Nickel mattes,
nickel oxide sinters
and other intermediate
products of nickel metallurgy.

[Page 12]
304 No. 16 of 2013] Customs and Excise (Amendment) 7501.10.00 - Nickel mattes Kg 10%
4. 7501.20.00 - Nickel oxide sinters and other Kg 10%
intermediate products of nickel Kg 10%
metallurgy. 75.03
7503.00.00 Nickel waste and scrap. Kg **

78.02
7802.00.00 Lead waste and scrap. Kg **

6. 79.01
7902.00.00 Zinc waste and scrap.

7802.00.00 Lead waste and scrap. Kg **

6. 79.01
7902.00.00 Zinc waste and scrap.

Kg **

80.02 Tin waste and scrap. Kg **
8002.00.00

7. 81.01 Tungsten (wolfram) and
articles thereof,
including waste and
scrap. 8101.97.00 - - Waste and scrap Kg **

81.03 Tantalum and articles
thereof, including
waste and scrap. Ex 8103.30.00 - Waste and scrap Kg **
81.04 Magnesium and articles
thereof, including
waste and scrap. 8104.20.00 - Waste and scrap Kg **
81.05 Cobalt mattes and other
intermediate products of
cobalt metallurgy; cobalt
and articles thereof,
including waste and scrap. 8105.30.00 -Waste and scrap. Kg **
81.06
Ex 8106.00.00 Bismuth waste Kg **
and scrap. 81.07 Cadmium and articles
thereof, including waste
and scrap.

**
and scrap. 81.07 Cadmium and articles
thereof, including waste
and scrap.

8107.30.00 -Waste and scrap Kg **
81.08 Titanium and articles
thereof including waste
and scrap.

[Page 13]
Customs and Excise (Amendment) [No. 16 of 2013 305

8108.30.00 - Waste and scrap Kg **

81.09 Zirconium and articles
thereof, including waste
and scrap.

8109.30.00 - Waste and scrap Kg **
81.10 Antimony and articles
thereof, including waste
and scrap.

8110.20.00 - Waste and scrap Kg **

81.11 Manganese and
articles thereof,
including waste
and scrap.

Ex 8111.00.00 Waste and scrap of Kg **
Manganese ore

81.12 Beryllium, chromium,
germanium, vanadium,
gallium, hafnium,
indium, niobium
(columbium), rhenium
and thallium, and
articles of these metals,
including waste and scrap.

iobium
(columbium), rhenium
and thallium, and
articles of these metals,
including waste and scrap.

8112.13.00 - - Waste and scrap Kg **
8112.22.00 - - Waste and scrap Kg **
8112.52.00 - - Waste and scrap Kg **
8112.92.00 - - Unwrought; waste
and scrap; powders Kg **

81.13 Cermets waste and
scrap.
Ex 8113.00.00 Cermets waste and Kg **
scrap

** 25% or K1,000 per tonne, whichever is greater

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