The Customs And Excise(Amendment)Act

An Act to amend the Customs and Excise Act. [ 19th August, 2025
ENACTED by the Parliament of Zambia. 1. This Act may be cited as the Customs and Excise
(Amendment) Act, 2025, and shall be read as one with the Customs
and Excise Act, in this Act referred to as the principal Act. 2. Section 139A of the principal Act is amended by the—
(a) deletion of the definitions of “rendering a service” and
“service provider” and the substitution therefor of the
following:
“rendering a service” means providing an electronic
communications service or betting service; and
“service provider” means an electronic communications
service provider licensed in accordance with the
Information and Communication Technologies Act, 2009,
or a provider of betting services; and
(b) insertion of the following new definition in the appropriate
place in alphabetical order:
“betting” means wagering or staking any money or valuable
thing by, or on behalf of, a person, or expressly promising
or agreeing to wager or stake by or on behalf of a person,
Short title
Cap. 322
Enactment
Customs and Excise (Amendment) [No. 11 of 2025 169
Amendment
of section
139A
Act No. 15 of
2009
GOVERNMENT OF ZAMBIA
ACT
No.

title
Cap. 322
Enactment
Customs and Excise (Amendment) [No. 11 of 2025 169
Amendment
of section
139A
Act No. 15 of
2009
GOVERNMENT OF ZAMBIA
ACT
No.

11 of 2025
Date of Assent: 8th August, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101, Lusaka, Price K12.00 each

te of Assent: 8th August, 2025
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101, Lusaka, Price K12.00 each

any money or valuable thing on a game, sport, lottery
exercise or other event or contingency and includes online
casino live games, online casino machine games, casino
games brick and mortar, online lottery, lottery brick and
mortar, online betting, betting brick and mortar and gaming
machines and “bet” and “to bet” shall be construed
accordingly;. 3.

ery, lottery brick and
mortar, online betting, betting brick and mortar and gaming
machines and “bet” and “to bet” shall be construed
accordingly;. 3.

Section 139D of the principal Act is amended—
(a) by the deletion of subsection (1) and the substitution
therefor of the following:
(1) A service provider shall—
(a) maintain in a manner and form as may be
required by, or under, this Act, a record
of, where applicable—
(i) airtime sold;
(ii) air time consumed, lost or otherwise
disposed of, during any process of
rendering the service;
(iii) bets or free bets received and payouts
made; and
(iv) excise duty paid or payable; and
(b) submit in a manner and form that the
Commissioner-General may determine,
where applicable, a return of airtime
consumed, lost or otherwise disposed of
or of bets, or free bets, made in the
preceding month and duly completed entry
in the prescribed form accounting for
airtime disposed of or bets, or free bets,
received and payouts made during that
month.;
(b) in subsection (3), by the deletion of the words “service
provider” and the substitution therefor of the words
“electronic communication service provider”; and
(c) in subsection (6), by the deletion of the word “five” and
the substitution therefor of the word “three”. 170 No. 11 of 2025] Customs and Excise (Amendment)
Amendment
of section
139D

ion of the word “five” and
the substitution therefor of the word “three”. 170 No. 11 of 2025] Customs and Excise (Amendment)
Amendment
of section
139D

4. Section 139I(1) of the principal Act is amended in—
(a) paragraph (a), by the insertion of the words “or bets or
free bets received” immediately after the words
“disposed of”; and
(b) paragraph (b), by the insertion of the words “or bets or
free bets received” immediately after the words
“disposed of”. 5. The Second Schedule to the principal Act is amended as
set out in Appendix I. 6. The Fourth Schedule to the principal Act is amended as set
out in Appendix II. 7. The Seventh Schedule to the principal Act is amended by
the insertion of the following new paragraph immediately after
paragraph 2:
3. (1) The value of a bet for the purposes of section 76B
shall be—
(a) exclusive of excise duty; and
(b) the amount wagered or staked. (2) For the purposes of subparagraph (1), the amount
wagered or staked shall be the amount of money, or value of
a bet or free bet, or value of a thing placed by a person for an
outcome in a betting transaction. 8. The Eighth Schedule to the principal Act is amended as set
out in Appendix III. Cistoms and Excise (Amendment) [No.

tcome in a betting transaction. 8. The Eighth Schedule to the principal Act is amended as set
out in Appendix III. Cistoms and Excise (Amendment) [No.

11 of 2025 171
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Seventh
Schedule
Amendment
of Eighth
Schedule
Amendment
of section
139I

025 171
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Seventh
Schedule
Amendment
of Eighth
Schedule
Amendment
of section
139I

172 No.

172 No.

11 of 2025] Customs and Excise (Amendment)
APPENDIX I
(Section 5)
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 “K1.00” and
the substitution therefor of the figure “K2.00”;
(b) 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 “K1.00” and the substitution therefor
of the figure “K2.00”;
(c) heading 4, in the Duty Rate Column, opposite subheading 2203.00.90, by the deletion
of the figure “60%” and the substitution therefor of the figure “50%”;
(d) heading 5, in the Duty Rate Column opposite headings 22.04 and 22.05, by the deletion
of the figure “60%” and the substitution therefor of the figure “80%”;
(e) heading 6, in the Duty Rate Column opposite subheadings 2207.10.00, 2207.20.10,
2207.20.90 and Ex.22.08, by the deletion of the figure “60%” and the substitution
therefor of the figure “80%”; and
(f) heading 7, in the Duty Rate Column opposite—
(i) headings 24.01 and 24.02, by the deletion of the figure “K452” and the
substitution therefor of the figure “K750”; 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 “K452” and the substitution
therefor of the figure “K750”.

403.11.00, 2403.19.10, 2403.19.90, 2403.91.00 and
2403.99.00, by the deletion of the figure “K452” and the substitution
therefor of the figure “K750”.

Customs and Excise (Amendment) [No.

Customs and Excise (Amendment) [No.

11 of 2025 173
APPENDIX II
(Section 6)
FOURTH SCHEDULE
(Section 77)
The Fourth Schedule is amended in Part I, in the surtax rate column opposite subheadings
0207.12.00, 0207.13.00, 0207.14.00, 0207.27.00, 0302.71.00, 0303.23.00, 0402.10.90,
0403.90.00, 0405.10.00, 0406.10.00, 0406.30.00, 0406.90.00, 0504.00.10, 0803.90.10,
0805.10.10, 0805.90.10, 0808.10.00, 0810.90.00, 0902.30.00, 0902.40.90, 1001.19.00,
1003.90.00, 1005.10.90, 1005.90.90, 1006.30.00, 1006.40.00, 1102.90.00, 1103.13.00,
1104.12.00, 1107.20.10, 1107.20.90, 1502.10.00, 1507.90.00, 1511.90.90, 1516.20.00,
1517.10.00, 1517.90.90, 1704.90.00, 1904.10.00, 1904.20.00, 1904.90.00, 1905.31.00,
1905.90.00, 2004.10.00, 2005.20.00, 2009.49.00, 2009.89.00, 2009.90.00, 2102.10.00,
2102.30.00, 2103.20.00, 2103.90.00, 2105.00.00, 2202.10.20, 2202.99.00, 2203.00.10,
2203.00.90, 2208.30.00, 2208.50.00, 2208.70.00, 2301.10.90, 2301.20.90, 2303.10.00,
2304.00.10, 2304.00.20, 2304.00.90, 2306.90.00, 2309.10.00, 2309.90.90, 2402.20.00,
2501.00.10, 2501.00.90, 2701.12.00, 3208.20.90, 3208.90.90, 3209.10.90, 3209.90.90,
3304.99.10, 3305.90.00, 3306.10.00, 3306.90.00, 3307.20.00, 3307.49.00, 3401.11.20,
3401.11.90, 3401.20.10, 3401.30.00, 3402.50.00, 3402.90.00, 3405.10.00, 3405.20.00,
3405.90.00, 3602.00.10, 3602.00.90, 3603.10.10, 3603.20.10, 3603.40.10, 3603.40.90,
3603.50.10, 3603.60.10, 3603.60.90, 3605.00.00, 3923.10.10, 3923.10.90, 3923.29.10,
3923.30.10, 3923.30.90, 3923.50.90, 3923.90.90, 3924.10.10, 3924.10.90, 3924.90.00,
3925.10.00, 4403.11.00, 4410.11.00, 4411.14.00, 4411.92.00, 4412.99.00, 4415.20.00,
4803.00.00, 4818.10.00, 4818.20.00, 4819.10.00, 4819.40.00, 4820.10.00, 4820.20.00,
4911.10.00, 6309.00.00, 6401.10.00, 6402.20.00, 6402.91.00, 6402.99.00, 6403.40.00,
6403.99.00, 6404.19.00, 6405.20.00, 6405.90.00, 6704.19.00, 6804.22.00, 6810.99.00,
7005.10.00, 7005.29.00, 7206.90.00, 7210.30.00, 7210.49.00, 7210.70.00, 7210.90.00,
7211.23.00, 7213.91.00, 7215.90.00, 7228.10.00, 7228.30.00, 7228.60.00, 7228.80.00,
7304.19.00, 7304.23.00, 7304.39.00, 7304.49.00, 7304.59.00, 7304.90.00, 7305.31.00,
7306.30.00, 7307.11.00, 7307.19.00, 7307.29.00, 7307.91.00, 7307.92.00, 7307.99.00,
7308.30.00, 7308.40.00, 7308.90.10, 7308.90.20, 7312.10.00, 7312.90.00, 7318.24.00,
7318.29.00, 7325.91.00, 7326.11.00, 7326.90.91, 7326.90.99, 7403.11.10, 7405.00.00,
7408.11.00, 7413.00.00, 7610.10.00, 8504.21.00, 8504.22.00, 8504.23.00, 8504.31.00,
8504.33.00, 8504.34.00, 8544.49.00, 8544.60.00, 9401.61.00, 9401.71.00, 9401.79.00,
9401.80.00, 9403.30.00, 9403.50.00, 9403.60.00, 9403.89.00, 9404.10.00, 9404.29.00,
9619.00.91 and 9903.00.00, by the deletion of the figure “5%” and the substitution therefor of
the figure “10%”.

, 9403.89.00, 9404.10.00, 9404.29.00,
9619.00.91 and 9903.00.00, by the deletion of the figure “5%” and the substitution therefor of
the figure “10%”.

174 No. 11 of 2025] Customs and Excise (Amendment)
APPENDIX III
(Section 8)
EIGHTH SCHEDULE
(Section 76B)
1. The Eighth Schedule to the principal Act is amended by the insertion of the following
heading immediately after heading 1:
Heading No. Description Harmonised Statistical Unit Duty Rate
of Goods Commodity of Quantity
Description and
Coding System
Heading No.
2 Betting services 0000.20.00 Count 10%