The Customs and Excise (Amendment) Act, 2018

Customs and Excise (Amendment) [No. 19 of 2018 329
A BILL
ENTITLED
An Act to amend the Customs and Excise Act. [ 26th December, 2018
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2018, 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, 2019. 2. Section 2 of the principal Act is amended by insertion of the
following definition in the appropriate place:
“used motor cycle” means a motor cycle that is at least two
years old and which has previously been registered before
importation;. 3. Section 34 (2) of the principal Act is amended by the—
(a) insertion of the following new paragraph immediately after
paragraph (a):
(b) personal motor vehicles are transiting through
Zambia;; and
(b) renumbering of paragraphs (b), (c) and (d) as
paragraphs (c), (d) and (e) respectively. 4. Section 72 of the principal Act is amended by the insertion
of the words “and used motor cycles” immediately after the word
“vehicles”. Enactment
Short title
and
commencement
Cap. 322
Amendment
of section 22.

n
of the words “and used motor cycles” immediately after the word
“vehicles”. Enactment
Short title
and
commencement
Cap. 322
Amendment
of section 22.

Amendment
of section 34
Amendment
of section 72
GOVERNMENT OF ZAMBIA
ACT
No. 19 of 2018
Date of Assent: 23 rd December, 2018
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K48.00 each.

f Assent: 23 rd December, 2018
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K48.00 each.

330 No. 19 of 2018] Customs and Excise (Amendment)
Amendment
of section
76A
5. Section 76A of the principal Act is amended by the insertion
of the words “and used motor cycles” immediately after the word
“vehicles”. 6. Section 77 of the principal Act is amended by the—
(a) deletion of the words “subsection (2)” in subsection (1)
and the substitution therefor of the words “subsections
(2) and (3)”;
(b) insertion of the following new subsection immediately after
subsection (1):
(2) Despite subsection (1), the specific surtax rate
on carbon emissions in respect of a motor
vehicle referred to in subsection (5) (a), (c) and
(d) is one half of the specific rate set out in Part
II (A) of the Fourth Schedule.; and
(c) renumbering of subsections (2), (3), (4), (5), (6), (7) and
(8) as subsections (3), (4), (5), (6), (7), (8) and (9)
respectively. 7. Section 85 (3) of the principal Act is amended by the insertion
of the words “or a used motor cycle” immediately after the word
“vehicle”. 8. The principal Act is amended by the insertion of the
following new section immediately after section 154:
154A.

mediately after the word
“vehicle”. 8. The principal Act is amended by the insertion of the
following new section immediately after section 154:
154A.

Where an offence under this Act is committed by a
body corporate or unincorporate body, with the knowledge,
consent or connivance of the director, manager, shareholder
or partner of the body corporate or unincoporate body, that
director, manager, shareholder or partner of the body corporate
or unincorporate body commits an offence and is liable on
conviction to the penalty specified for that offence. 9. Section 155 of the principal Act is amended by the—
(a) insertion of the following new subsection immediately after
subsection (2):
(3) A provider of an excisable service convicted of
an offence under this Act is liable, in respect of
each offence—
(a) to a fine not exceeding treble the value
of the excisable service plus the excise
duty payable for the service which may
be the subject of the offence; or
Amendment
of section 77
Insertion of
new section
154A
Offences by
principal
officer
shareholder
or partner of
body
corporate or
unincorpor-
ate body
Amendment
of section 85
Amendment
of section 155

n
154A
Offences by
principal
officer
shareholder
or partner of
body
corporate or
unincorpor-
ate body
Amendment
of section 85
Amendment
of section 155

Customs and Excise (Amendment) [No. 19 of 2018 331
(b) if treble the value of the excisable service
plus the excise duty payable for such
service is less than twenty thousand
penalty units, or the offence does not
involve a service, to a fine not exceeding
twenty thousand penalty units.; and
(b) renumbering of subsections (3) and (4) as subsections
(4) and (5) respectively. 10. The principal Act is amended by the repeal of section 155A. 11. Section 191(a) of the principal Act is amended by the
deletion of the words “customs duty and surtax” and the substitution
therefor of the word “duty”
12. The First Schedule to the principal Act is amended as set
out in Appendix I. 13. The principal Act is amended by the repeal of the Second
Schedule and the substitution therefor of the Second Schedule set
out in Appendix II. 14. The principal Act is amended by the repeal of the Third
Schedule and the substitution therefor of the Third Schedule set out
in Appendix III. 15.

14. The principal Act is amended by the repeal of the Third
Schedule and the substitution therefor of the Third Schedule set out
in Appendix III. 15.

The Fourth Schedule to the principal Act is amended—
(a) by the deletion of table (A) of Part II and the substitution
therefor of the table set out in Part I of Appendix IV;
and
(b) in Part III, by the—
(i) deletion of the goods set out in part II of
Appendix IV; and
(ii) insertion of the goods set out in part III of
Appendix IV in the appropriate places. 16. Paragraph 1 of the Sixth Schedule is amended by the
insertion of the following new subparagraphs immediately after
subparagraph (4):
(5) The tax payable on non-alcholic beverages, other
than those of heading 20.09 and 22.01, is one
sixth of the specific duty rate set out in the
Second Schedule. Repeal of
section
155A
Amendment
of section 191
Amendment
of First
Schedule
Repeal and
replacement
of Second
Schedule
Repeal and
replacement
of Third
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule

t
Schedule
Repeal and
replacement
of Second
Schedule
Repeal and
replacement
of Third
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule

332 No. 19 of 2018] Customs and Excise (Amendment)
(6) The Tax payable on non-alcholic beverages of
headings 20.09 and 22.01 is nil.
17. The Ninth Schedule to the principal Act is amended by
the —
(a) deletion of the figure “10%” in the Export Duty Rate
column opposite subheading 2602.00.00 and the
substitution therefor of the figure “15%”; and
(b) insertion of the headings and subheadings set out in
Appendix V in the appropriate places.
Amendment
of Ninth
Schedule

or of the figure “15%”; and
(b) insertion of the headings and subheadings set out in
Appendix V in the appropriate places.
Amendment
of Ninth
Schedule

Customs and Excise (Amendment) [No. 19 of 2018 333
APPENDIX I
(Section 12)
1. Chapter 04 is amended by the deletion of the figure “5%” in the Customs Duty Rate column
opposite subheading 0402.21.30 and the substitution therefor of the figure “15%”. 2. Chapter 22 is amended by the deletion of heading 2206 and the substitution therefor
of the following:
HS Code Description of Goods Statistical Unit Customs
of Qty Duty Rate
22.06 Other fermented beverages (for example,
cider, perry, mead, sake); mixtures of
fermented beverages and non-alcoholic
beverages, not elsewhere specified or
included. 2206.00.10 --- Ciders Litre 25%
2206.00.90 --- Other Litre 25%
3. Chapter 26 is amended by the deletion of the word “free” in the Customs Duty Rate column
opposite each subheading under heading 2603 and opposite subheading 2605.00.20 and the
substitution therefor of the figure “5%”. 4.

s Duty Rate column
opposite each subheading under heading 2603 and opposite subheading 2605.00.20 and the
substitution therefor of the figure “5%”. 4.

Chapter 34 is amended by the deletion of heading 3402 and the substitution
therefor of the following:
HS Code Description of Goods Statistical Unit Customs
of Qty Duty Rate
34.02 Organic surface-active agents (other
than soap); surface-active preparations,
washing preparations (including auxiliary
washing preparations) and cleaning
preparations, whether or not containing
soap, other than those of heading 34.01. - Organic surface-active agents, whether or not
put up for retail sale:
3402.11.00 -- Anionic Kg 5%
3402.12.00 -- Cationic Kg 5%
3402.13.00 -- Non-ionic Kg 5%
3402.19.00 -- Other Kg 5%
- Preparations put up for retail sale:
--- Surface-active preparations whether or not
containing soap, other than those of heading 3401:
3402.20.11 ----for further processing into detergents (including
auxiliary preparations) and cleaning preparations Kg 5%
3402.20.19 ----Other Kg 25%
3402.20.20 ---Detergents used for washing clothes, dishes and
kitchen utensils Kg 25%
3402.20.30 ---Auxiliary preparations used for soaking (pre-

25%
3402.20.20 ---Detergents used for washing clothes, dishes and
kitchen utensils Kg 25%
3402.20.30 ---Auxiliary preparations used for soaking (pre-

334 No. 19 of 2018] Customs and Excise (Amendment)
washing), rinsing or bleaching clothes, household
linen and other similar uses Kg 25%
3402.20.90 - Other Kg 25%
- Other:
---Surface-active preparations whether or not
containing soap, other than those of heading 3401:
3402.90.11 ----for further processing into detergents (including
auxiliary preparations) and cleaning preparations Kg 5%
3402.90.19 ----Other Kg 25%
3402.90.20 ---Detergents used for washing clothes, dishes
and kitchen utensils Kg 25%
3402.90.30 ---Auxiliary preparations used for soaking
(pre- washing), rinsing or bleaching clothes,
household linen and other similar uses Kg 25%
3402.90.90 ---Other Kg 25%
5. Chapter 40 is amended by the deletion of the figures and words “25% or K3.00 per
Kg” in the Customs Duty Rate column opposite subheadings 4012.11.00,
4012.12.00, 4012.19.00 and 4012.20.00 and the substitution therefor of the figures and words
“40% or K5 per kg”. 6. Chapter 69 is amended by the deletion of subheading 6904.90.00 and the
substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
of Qty Duty Rate
- Other
6904.90.10 ---Tiles No. 15%
6904.90.90 --- Other No. 15%
7.

following:
HS Code Description of Goods Statistical Unit Customs
of Qty Duty Rate
- Other
6904.90.10 ---Tiles No. 15%
6904.90.90 --- Other No. 15%
7.

Chapter 87 is amended by the deletion of the word “free” in the Customs Duty Rate column
opposite each subheading under heading 8711 and the substitution therefor of the figure “25%”.

tion of the word “free” in the Customs Duty Rate column
opposite each subheading under heading 8711 and the substitution therefor of the figure “25%”.

Customs and Excise (Amendment) [No. 19 of 2018 335
APPENDIX II
(Section 13)
SECOND SCHEDULE
EXCISE TARIFF
Heading Description of Goods Harmonised Statistical Unit Duty Rate
Commodity of Quantity
Description
and Coding
System Heading
1. (1) Frozen orange juice 2009.11.00 Litre K0.30/ltr
(2) Unfrozen orange juice 2009.12.00 Litre K0.30/ltr
(3) Other orange juice 2009.19.00 Litre K0.30/ltr
(4) Grapefruit (including pomelo)
juice: of a Brix value not
exceeding 20 2009.21.00 Litre K0.30/ltr
(5) Grapefruit (including pomelo) juice.

0.30/ltr
(4) Grapefruit (including pomelo)
juice: of a Brix value not
exceeding 20 2009.21.00 Litre K0.30/ltr
(5) Grapefruit (including pomelo) juice.

2009.29.00 Litre K0.30/ltr
(6) Juice of any other single citrus fruit:
of a Brix value not exceeding 20 2009.31.00 Litre K0.30/ltr
(7) Other juice of any other single
citrus fruit 2009.39.00 Litre K0.30/ltr
(8) Pineapple juice: Of a Brix value
not exceeding 20 2009.41.00 Litre K0.30/ltr
(9) Other pineapple juice 2009.49.00 Litre K0.30/ltr
(10) Tomato juice 2009.50.00 Litre K0.30/ltr
(11) Grape juice (including
grape must): of a Brix 2009.61.00 Litre K0.30/ltr
value not exceeding 20
(12) Other grape juice 2009.69.00 Litre K0.30/ltr
(13) Apple juice: Of a Brix value not
exceeding 20 2009.71.00 Litre K0.30/ltr
(14) Other apple juice A2009.79.00 Litre K0.30/ltr
(15) Craneberrie(Vaccinium macro
Carpon,Vaccinium oxycoccos,vac-
Cinium vitis-idaea) juice. 2009.81.00 Litre K0.30/ltr
(16) Other juice of any other single
fruit or vegetable 2009.89.00 Litre K0.30/ltr
(17) Mixtures of juices 2009.90.00 Litre K0.30/ltr
2. (1) Packed mineral waters,
not aerated 2201.10.11 Litre K0.30/ltr
(2) Aerated waters 2201.10.20 Litre K0.30/ltr
3. (1) Mineral waters, not aerated 2202.10.10 Litre K0.30/ltr
(2) Aerated waters 2202.10.20 Litre K0.30/ltr
(3) Non-alcoholic beer 2202.91.00 Litre K0.30/ltr

Mineral waters, not aerated 2202.10.10 Litre K0.30/ltr
(2) Aerated waters 2202.10.20 Litre K0.30/ltr
(3) Non-alcoholic beer 2202.91.00 Litre K0.30/ltr

336 No. 19 of 2018] Customs and Excise (Amendment)
(4) Other 2202.99.00 Litre K0.30/ltr
4. Beer made from malt:
(1) Opaque beer 2203.00.10 Litre K0.151ltr
(2) Other, including ale, lager
and stout 2203.00.90 Litre 60%
5. (1) Wine of fresh grapes,
including
fortified wines, grape
must other
than that
Heading No. 20.09 22.04 Litre 60%
(2) Vermouth and other
wine of
fresh grapes flavoured
with plants
or aromatic substances 22.05 Litre 60%
(3) Other fermented
beverages
(for example, cider,
perry, mead) 2206.00.00 Litre 60%
(4) Ciders 2206.00.10 Litre 60%
6. (1) Undenatured ethyl
alcohol of
an alcoholic strength
by volume
of 80% or higher. Ethyl
alcohol and
other spirits, denatured,
of any
strength: 2207.10.00 Litre 125%
(2) Methylated spirits
(that is, spirits,
which have been
rendered unpotable
in a manner approved
by the
Commissioner) 2207.20.10 Litre 125%
(3) Other Ethyl alcohol and
other spirits, denatured,
of any
strength: Other 207.20.90 Litre 125%
(4) Undenatured ethyl
alcohol of
an alcoholic strength
by volume
of less than 80% vol;
spirits,

denatured,
of any
strength: Other 207.20.90 Litre 125%
(4) Undenatured ethyl
alcohol of
an alcoholic strength
by volume
of less than 80% vol;
spirits,

Customs and Excise (Amendment) [No. 19 of 2018 337
liqueurs and other
spirituous
beverages 2208 Litre 60%
7. (1) Unmanufactured
tobacco;
tobacco refuse 24.01 Kg 145% or
K240 per
kg which
ever is higher
(2) Cigars, cheroots, cigarillos
and cigarettes, of tobacco
or of tobacco
substitutes 24.02 Mille K240 per mille
(3) (a) Water pipe tobacco 2403.11.00 Kg 145% or
specified in subheading K240
Note 1 to this Chapter per kg which
ever is higher
(b) Cutrag 2403.19.10 Kg 145% or
K240 per kg
which ever is
higher
(c) Other 2403.19.90 Kg 145% or
K240 per kg
which ever is
higher
(d) “Homogenised” or
“reconstituted” tobacco 2403.91.00 Kg 145% or
K240 per kg
which ever is
higher
(e) Other 2403.99.00 Kg 145% or
K240 per kg
whichever
is higher
8. Portland cement, aluminous
cement (“ciment fondu”).
Slag cement, supersulphate
cement and similar hydraulic
cements, whether or not
coloured or in the form of
clinkers 25.23 Tonne K40/tonne
9. (1) Petroleum oils and oils
obtained from bituminous minerals,
other than crude; preparations not
elsewhere specified or included,
containing by weight 70% or more

oils and oils
obtained from bituminous minerals,
other than crude; preparations not
elsewhere specified or included,
containing by weight 70% or more

338 No. 19 of 2018] Customs and Excise (Amendment)
of petroleum oils or of oils obtained
from bituminous minerals, these
oils being the basic constituents
of the preparations; waste oils:
(a) Petroleum spirit (motor spirit) 2710.12.10 Dekalitre K2.07/ltr
(b) White spirit 2710.12.40 Dekalitre 15%
(c) Kerosene type 2710.12.51 Dekalitre K0.48
(d) Other light oils 2710.12.90 Dekalitre 15%
(e) Automotive gas-oils (diesel) 2710.19.10 Dekalitre K0.66/ltr
(f) Other fuel oils 2710.19.20 Dekalitre K0.93/ltr
(2) Petroleum gases and other
gaseous hydro-carbons Ex 27.11 Dekalitre K0.48/ltr
10. Electrical energy 2716.00.00 100/KWH 3%
11.

0 Dekalitre K0.93/ltr
(2) Petroleum gases and other
gaseous hydro-carbons Ex 27.11 Dekalitre K0.48/ltr
10. Electrical energy 2716.00.00 100/KWH 3%
11.

(1) Beauty or make-up
preparations and preparations
for the care of the skin (other
than medicaments), including
sunscreen or suntan preparations;
manicure or pedicure preparations:
(a) Lip make-up preparations 3304.10.00 Kg 20%
(b) Eye make-up preparations 3304.20.00 Kg 20%
(c) Manicure and pedicure
preparations 3304.30.00 Kg 20%
(d) Powder, whether or not 3304.91.00 Kg 20%
compressed
(e) Other 3304.99.90 Kg 20%
(2) Preparations for use on the hair 33.05 Kg 20%
(3) Pre-shave, shaving or after-shave
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. 33.07 Kg 20%
12. (1) Carrier bags for shopping 3923.21.91 Kg 30%
(2) Carrier bags for shopping 3923.29.91 Kg 30%
13. Motor vehicles for the transport
of goods 8704.21.00 No. 10%
8704.22.00 No. 10%
8704.31.00 No. 10%
8704.32.00 No. 10%

r shopping 3923.29.91 Kg 30%
13. Motor vehicles for the transport
of goods 8704.21.00 No. 10%
8704.22.00 No. 10%
8704.31.00 No. 10%
8704.32.00 No. 10%

Customs and Excise (Amendment) [No. 19 of 2018 339
APPENDIX III
(Section 14)
THIRD SCHEDULE
(Sections 72 and 76A)
CUSTOMS TARIFF AND EXCISE TARIFF FOR USED MOTOR VEHICLES AND USED MOTOR CYCLES
PART I
USED MOTOR VEHICLES
HS Code Description of Statistical Used Motor Vehicle Used Motor
Goods unit of Qty below Five Years Old Vehicle that is Five Years
Old or Older
Customs Excise Customs Excise
Duty Rate Duty Rate Duty Rate Duty Rate
8702 Motor vehicles for (ZMW) (ZMW) (ZMW) (ZMW)
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 No. 17,778.46 22,223.08 8,889.23 11,111.54
of ten but not
exceeding fourteen
persons including
the driver
87021090 --- Other (of a sitting No. 38,923.65 - 13,839.52 -
capacity exceeding
fourteen but not
exceeding thirty-two)
87021090 --- Other (of a sitting No. 86,497.01 - 19,461.83 -
capacity of thirty- three
but not exceeding
forty-four)
87021090 --- Other (of a sitting No.

21090 --- Other (of a sitting No. 86,497.01 - 19,461.83 -
capacity of thirty- three
but not exceeding
forty-four)
87021090 --- Other (of a sitting No.

108,121.26 - 43,248.50
capacity exceeding
forty-four)
- 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 8,889.23 11,111.54
of ten but not exceeding
fourteen persons
including the driver

he driver
87029010 --- Of a sitting capacity No. 17,778.46 22,223.08 8,889.23 11,111.54
of ten but not exceeding
fourteen persons
including the driver

340 No. 19 of 2018] Customs and Excise (Amendment)
87029090 --- Other (of a sitting No. 38,923.65 - 13,839.52 -
capacity exceeding
fourteen but not
exceeding thirty-two)
87029090 --- Other (of a sitting No. 86,497.01 - 19,461.83 -
capacity of thirty
- three but not
exceeding forty-four)
87029090 --- Other (of a sitting No. 108,121.26 43,248.50 -
capacity exceeding
forty-four)
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 No. 12,489.50 10,824.23 7,136.86 6,185.28
cylinder capacity not
exceeding 1000cc)
87032290 --- Other (of a cylinder No. 16,057.93 13,916.87 8,564.23 7,422.33
capacity exceeding
1000cc but not
exceeding
1500cc)
87032390 --- Other (of a No. 16,544.67 21,508.07 8,422.74 10,949.56
cylinder
capacity exceeding
1500cc but
not exceeding 2500cc)
87032390 --- Other (of a No. 18,048.73 23,463.35 10,528.43 13,686.95
cylinder capacity
exceeding 2500
but not exceeding
3000cc)
87032490 --- Other (of a No.

90 --- Other (of a No. 18,048.73 23,463.35 10,528.43 13,686.95
cylinder capacity
exceeding 2500
but not exceeding
3000cc)
87032490 --- Other (of a No.

22,560.91 29,329.19 12,032.49 15,642.23
cylinder capacity
exceeding
3000cc)

22,560.91 29,329.19 12,032.49 15,642.23
cylinder capacity
exceeding
3000cc)

Customs and Excise (Amendment) [No. 19 of 2018 341
Hatchback:
87032190 --- Other (of a No. 10,705.29 9,277.92 7,136.86 6,185.28
cylinder
capacity not
exceeding 1000cc)
87032290 --- Other (of a No. 14,273.72 12,370.55 8,564.23 7,422.33
cylinder
capacity exceeding
1000cc but
not exceeding
1500cc)
87032390 --- Other (of a No. 15,040.61 19,552.79 8,422.74 10,949.56
cylinder
capacity exceeding
1500cc but not
exceeding 2500cc)
87032390 --- Other (of a No. 16,544.67 21,508.07 10,528.43 13,686.95
cylinder
capacity exceeding
2500cc but not
exceeding 3000cc)
87032490 --- Other (of a No. 19,552.79 25,418.63 12,032.49 15,642.23
cylinder
capacity
exceeding 3000cc)
Station Wagon:
87032190 --- Other (of a No. 12,489.50 10,824.23 7,136.86 6,185.28
cylinder
capacity not
exceeding 1000cc)
87032290 --- Other (of a No. 16,057.03 13,916.09 8,564.23 7,422.33
cylinder
capacity
exceeding 1000cc
but not exceeding
1500cc)
87032390 --- Other (of a No. 16,544.67 21,508.07 9,024.47 11,731.68
cylinder
capacity
exceeding 1500cc
but not exceeding
2500cc)
87032390 --- Other (of a No. 18,048.73 23,463.35 10,528.43 13,686.95
cylinder capacity
exceeding
2500cc but
not exceeding
3000cc)
87032490 --- Other (of a No.

--- Other (of a No. 18,048.73 23,463.35 10,528.43 13,686.95
cylinder capacity
exceeding
2500cc but
not exceeding
3000cc)
87032490 --- Other (of a No.

22,560.91 29,329.19 12,032.49 15,642.23
cylinder capacity
exceeding
3000cc)

22,560.91 29,329.19 12,032.49 15,642.23
cylinder capacity
exceeding
3000cc)

342 No. 19 of 2018] Customs and Excise (Amendment)
SUVs:
87032190 --- Other (of a No. 15,573.65 13,497.16 9,344.19 8.098.30
cylinder capacity
not exceeding
1000cc)
87032290 --- Other (of a No. 18,108.89 15,694.37 10,865.33 9,416.62
cylinder capacity
exceeding 1000cc
but not exceeding
1500cc)
87032390 --- Other (of a No. 21,056.85 27,373.91 12,634.11 16,424.34
cylinder capacity
exceeding 1500cc
but not
exceeding 2500cc)
87032390 --- Other (of a No. 24,064.97 31,284.46 15,521.91 20,178.48
cylinder capacity
exceeding 2500cc
but not exceeding
3000cc)
87032490 --- Other (of a No. 28,577.16 37,150.30 18,048.73 23,463.35
cylinder capacity
exceeding 3000cc)
- Other vehicles, with
compression-
ignition internal
combustion
piston engine
(diesel
or semi-diesel);
Sedans:
87033190 --- Other (of a No. 12,489.50 10,824.23 7,136.86 6,185.28
cylinder capacity
not exceeding
1000cc)
87033190 --- Other (of a No. 16,057.03 13,916.09 8,564.23 7,422.33
cylinder
capacity exceeding
1000cc but not
exceeding 1500cc)
87033290 --- Other (of a No. 16,544.67 21,508.07 8,422.74 10,949.56
cylinder capacity
exceeding 1500
but not exceeding
2500cc)

t not
exceeding 1500cc)
87033290 --- Other (of a No. 16,544.67 21,508.07 8,422.74 10,949.56
cylinder capacity
exceeding 1500
but not exceeding
2500cc)

Customs and Excise (Amendment) [No. 19 of 2018 343
87033390 --- Other (of a No. 18,048.73 23,463.35 10,528.43 13,686.95
cylinder capacity
exceeding 2500cc
but not exceeding
3000cc)
87033390 --- Of a cylinder No. 22,560.91 29,329.19 12,032.49 15,642.23
capacity exceeding
3000cc)
Hatchback:
87033190 --- Other (of a No. 10,705.29 9,277.92 7,136.86 6,185.28
cylinder capacity
not exceeding
1000cc)
87033190 --- Other (of No. 14,273.72 12,370.55 8,564.23 7,422.33
a cylinder capacity
exceeding
1000cc but not
exceeding
1500cc)
87033290 --- Other ( of a No. 15,040.61 19,552.79 8,422.74 10,949.56
cylinder capacity
exceeding 1500
but not exceeding
2500cc)
87033390 --- Other (of a No. 16,544.67 21,508.07 10,528.43 13,686.95
cylinder capacity
exceeding
2500cc but not
exceeding 3000cc)
87033390 --- Other (of a No. 21,056.85 27,373.91 12,032.49 15,642.23
cylinder capacity
exceeding 2500cc
but not exceeding
3000cc)
Station Wagons:
87033190 --- Other (of a No. 12,489.50 10,824.33 7,136.86 6,185.28
cylinder capacity
not exceeding 1000cc)
87033190 --- Other (of a No. 16,057.03 13,916.09 8,564.23 7,422.33
cylinder capacity
exceeding 1000cc
but not exceeding
1500cc)
87033290 --- Other (of a No.

90 --- Other (of a No. 16,057.03 13,916.09 8,564.23 7,422.33
cylinder capacity
exceeding 1000cc
but not exceeding
1500cc)
87033290 --- Other (of a No.

16,544.67 21,508.07 9,024.47 11,731.68
cylinder capacity
exceeding
1500cc but not
exceeding 2500cc)

16,544.67 21,508.07 9,024.47 11,731.68
cylinder capacity
exceeding
1500cc but not
exceeding 2500cc)

344 No. 19 of 2018] Customs and Excise (Amendment)
87033390 --- Other (of a No. 18,048.73 23,463.35 10,528.43 13,686.95
cylinder capacity
exceeding
2500cc but not
exceeding 3000cc)
87033390 --- Other (of a No. 22,560.91 29,329.19 12,032.49 15,642.23
cylinder capacity
exceeding 3000cc)
SUVs:
87033190 --- Other (of a No. 15,573.65 13,497.16 9,344.19 8,098.30
cylinder
capacity
not exceeding
1000cc)
87033190 --- Other (of a No. 18,108.89 15,694.37 10,865.33 9,416.62
cylinder capacity
exceeding 1000cc
but not exceeding
1500cc)
87033290 --- Other (of a No. 21,056.85 27,373.91 12,634.11 16,424.34
cylinder
capacity exceeding
1500cc but not
exceeding
2500cc)
87033390 --- Other (of a
cylinder No. 24,064.97 31,284.46 15,521.91 20,178.48
capacity
exceeding 2500cc
but not exceeding
3000cc)
87033390 --- Other (of a No. 28,577.16 37,150.30 18,048.73 23,463.35
cylinder capacity
exceeding
3000cc)
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 8,770.49 3,800.55
tonne but not exceeding
1.5 tonnes

gine (diesel or
semi-diesel):
Single cab:
87042100 -- of g.v.w exceeding 1 No. 21,926.23 9,501.37 8,770.49 3,800.55
tonne but not exceeding
1.5 tonnes

Customs and Excise (Amendment) [No. 19 of 2018 345
87042100 -- of g.v.w exceeding No. 26,311.48 11,401.64 15,348.36 6,650.96
1.5 tonnes but not
exceeding 3 tonnes
87042100 -- of g.v.w exceeding 3 No. 30,696.72 13,301.91 17,540.98 7,601.09
tonnes but not
exceeding 5 tonnes
Double cab:
87042100 -- of g.v.w not No. 30,696.72 13,301.91 24,118.85 10,451.50
exceeding 3 tonnes
87042100 -- of g.v.w No. 33,766.39 14,632.10 26,530.74 11,496.65
exceeding 3 tonnes
but not exceeding 5
tonnes
Panel vans:
87042100 -- of g.v.w. not No. 13,353.08 5,786.33 7,630.33 3,306.48
exceeding 1 tonne
87042100 -- of g.v.w No. 15,348.36 6,650.96 8,770.49 3,800.55
exceeding
1 tonne but not
exceeding
1.5 tonnes
87042100 -- of g.v.w No. 17,540.98 7,601.09 15,348.36 6,650.96
exceeding
1.5 tonnes
but not
exceeding
3 tonnes
87042100 -- of g.v.w No. 21,926.23 9,501.37 17,540.98 7,601.09
exceeding 3
tonnes but not
exceeding
5 tonnes
Trucks:
87042100 -- g.v.w up No. 13,907.25 10,662.23 6,412.79 4,916.47
to 2 tonnes
87042100 -- g.v.w No. 15,452.50 11,846.92 7,726.25 5,923.46
exceeding
2 tonnes but
not exceeding
5 tonnes
87042200 -- g.v.w No.

9 4,916.47
to 2 tonnes
87042100 -- g.v.w No. 15,452.50 11,846.92 7,726.25 5,923.46
exceeding
2 tonnes but
not exceeding
5 tonnes
87042200 -- g.v.w No.

24,724.01 18,955.07 9,271.50 7,108.15
exceeding
5 tonnes but
not exceeding
10 tonnes

24,724.01 18,955.07 9,271.50 7,108.15
exceeding
5 tonnes but
not exceeding
10 tonnes

346 No. 19 of 2018] Customs and Excise (Amendment)
87042200 -- g.v.w No. 30,905.01 23,693.84 11,743.90 9,003.66
exceeding
10 tonnes but
not exceeding
20 tonnes
87042300 -- g.v.w No. 51,898.20 - 19,461.83 -
exceeding
20 tonnes
- Other, with spark
ignition internal
combustion
piston engine:
Single cab:
87043100 -- Other (of g.v.w No. 21,926.23 9,501.37 8,770.49 3,800.55
exceeding 1 tonne
but not exceeding
1.5 tonnes)
87043100 -- Other (of g.v.w No. 26,311.48 11,401.64 15,348.36 6,650.96
exceeding 1.5 tonnes
but not exceeding
3 tonnes)
87043100 -- Other of g.v.w No. 30,696.72 13,301.91 17,540.98 7,601.09
exceeding 3
tonnes but not
exceeding 5
tonnes
Double cab:
87043100 -- Other (of g.v.w No. 30,696.72 13.301.91 24,118.85 10,451.50
not exceeding
3 tonnes)
87043100 -- Other (of No. 33,766.39 14,632.10 26,530.74 11,496.65
g.v.w exceeding 3
tonnes but not
exceeding 5
tonnes)
Panel vans:
87043100 -- Other (of g.v.w. No. 13,353.08 5,786.33 7,630.33 3,306.48
not exceeding
1 tonne)
87043100 -- Other (of g.v.w No. 15,348.36 6,650.96 8,770.49 3,800.55
exceeding 1
tonne but not
exceeding
1.5 tonnes)
87043100 -- Other (of g.v.w No.

)
87043100 -- Other (of g.v.w No. 15,348.36 6,650.96 8,770.49 3,800.55
exceeding 1
tonne but not
exceeding
1.5 tonnes)
87043100 -- Other (of g.v.w No.

17,540.98 7,601.09 15,348.36 6,650.96
exceeding
1.5 tonnes
but not exceeding
3tonnes)

17,540.98 7,601.09 15,348.36 6,650.96
exceeding
1.5 tonnes
but not exceeding
3tonnes)

Customs and Excise (Amendment) [No. 19 of 2018 347
87043100 -- Other (of g.v.w No. 21,926.23 9,501.37 17,540.98 7,601.09
exceeding 3
tonnes but
not exceeding 5
tonnes)
Trucks:
87043100 --Other No. 13,907.25 10,662.23 6,412.79 4,916.47
(g.v.w up
to 2 tonnes)
87043100 -- Other (g.v.w No. 15,452.50 11,846.92 7,726.25 5,923.46
exceeding 2 tonnes
but not exceeding 5
tonnes)
87043200 -- Other (g.v.w No. 24,724.01 18,955.07 9,271.50 7,108.15
exceeding 5 tonnes
but not exceeding 10
tonnes)
87043200 -- Other (g.v.w No. 30,905.01 23,693.84 11,743.90 9,003.66
exceeding 10 tonnes
but not exceeding 20
tonnes)
87043200 -- Other (g.v.w No. 51,898.20 - 19,461.83 -
exceeding 20 tonnes)
PART II
USED MOTOR CYCLES
HS Code Description of Statistical Used Motor Cycle Used Motor
Goods unit of Qty below Five Years Old Cycle that is Five Years
Old or Older
Customs Excise Customs Excise
Duty Rate Duty Rate Duty Rate Duty Rate
(ZMW) (ZMW) (ZMW) (ZMW)
8711 Motorcycles
(including mopeds)
and cycles fitted
with an auxiliary
motor, with or
without side-cars;
side-cars
87111000 -With reciprocating
internal combustion
piston engine of a
cylinder capacity not
exceeding 50cc.

motor, with or
without side-cars;
side-cars
87111000 -With reciprocating
internal combustion
piston engine of a
cylinder capacity not
exceeding 50cc.

No 500 - 375.00 -
87112000 - With reciprocating
internal combustion
piston engine of a
cylinder capacity
exceeding 50cc but
not exceeding 250cc No. 625 - 500.00 -

.00 -
87112000 - With reciprocating
internal combustion
piston engine of a
cylinder capacity
exceeding 50cc but
not exceeding 250cc No. 625 - 500.00 -

348 No. 19 of 2018] Customs and Excise (Amendment)
87113000 - With reciprocating
internal combustion
piston engine or a
cylinder capacity
exceeding 250cc but
not exceeding 500cc No. 750 - 625.00 -
87114000 - With reciprocating
internal combustion
piston engine of a
cylinder capacity
exceeding 500cc
but not exceeding
800cc No. 875 - 750.00 -
87115000 - With reciprocating
internal combustion
piston engine of
a cylinder capacity
exceeding 800cc No. 2,000 - 1,500.00 -
87119000 - Other No. 1,000 - 875.00 -
APPENDIX IV
(Section 15)
PART I
(A) SURTAX TARIFF ON MOTOR VEHICLES EMMISSIONS
Description HS Tariff Statistical Surtax Rate
of Goods item under Unit of
which Quantity
classified
Carbon emissions from Engine Unit Tax
vehicles of headings: Capacity ZMW
Motor Cycles 140 or USD Equivalent
(a) EX.87.01 Tractor 0-1500cc 140 or USD Equivalent
(Mechanical horses and 1501-2000cc 280 or USD Equivalent
similar tractive units) EX.87.01 No. 2001-3000cc 400 or USD Equivalent
3001cc and above 550 or USD Equivalent
(b) 8702, 8703 and 8704
excluding emissions from
vehicles propelled by non-
pollutant energy sources,
ambulances and prison vans. No. 8702, 8703 and 8704

8702, 8703 and 8704
excluding emissions from
vehicles propelled by non-
pollutant energy sources,
ambulances and prison vans. No. 8702, 8703 and 8704

Customs and Excise (Amendment) [No.

Customs and Excise (Amendment) [No.

19 of 2018 349
PART II
HS Code Goods Description
5509.31.00 Containing 85% or more by weight of acrylic or modacrylic staple fibre: Single
yarn
5509.32.00 Containing 85% or more by weight of acrylic or modacrylic staple fibre: Multiple
(folded) or cabled yarn
6904.90.10 Tiles
8504.21.00 Liquid dielectric transformers: Having a power handling capacity not exceeding
650kVA
8504.22.00 Liquid dielectric transformers: Having a power handling capacity exceeding
650kVA but not exceeding 10,000kVA
8504.23.00 Liquid dielectric transformers: Having a power handling capacity exceeding
10,000kVA
8504.31.00 Other transformers: Having a power handling capacity not exceeding 1kVA
8504.32.00 Other transformers: Having a power handling capacity exceeding 1kVA but not
exceeding 16kVA
8504.33.00 Other transformers: Having a power handling capacity exceeding 16kVA but not
exceeding 500kVA
8504.34.00 Other transformers: Having a power handling capacity exceeding 500kVA
8544.49.00 Other electric conductors, for voltage not exceeding 1000V
8544.60.00 Other electric conductors, for voltage exceeding 1000V
PART III
HS Code Goods Description
2519.90.00 Other
3504.00.00 Peptones and their derivatives; other protein substances and their derivatives, not
elsewhere specified or included; hide powder, whether or not chromed.

tones and their derivatives; other protein substances and their derivatives, not
elsewhere specified or included; hide powder, whether or not chromed.

72.08 Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more,
hot-rolled, not clad plated or coated. 7208.10.00 In coils not further worked than hot-rolled, with patterns in relief
Other, in coils, not further worked than hot-rolled, pickled:
7208.25.00 Of a thickness of 4.75 mm or more
7208.26.00 Of a thickness of 3 mm or more but less than 4.75 mm
7208.27.00 Of a thickness of less than 3 mm
Other, in coils, not further worked than hot-rolled:
7208.36.00 Of a thickness exceeding 10 mm
7208.37.00 Of a thickness of 4.75 mm or more but not exceeding 10 mm
7208.38.00 Of a thickness of 3 mm or more but less than 4.75 mm
7208.39.00 Of a thickness of less than 3 mm
7208.40.00 Not in coils, not further worked than hot-rolled, with patterns in relief
Other, not in coils, not further worked than hot-rolled:
7208.51.00 Of a thickness exceeding 10 mm
7208.52.00 Of a thickness of 4.75 mm or more but not exceeding 10 mm
7208.53.00 Of a thickness of 3 mm or more but less than 4.75 mm

s exceeding 10 mm
7208.52.00 Of a thickness of 4.75 mm or more but not exceeding 10 mm
7208.53.00 Of a thickness of 3 mm or more but less than 4.75 mm

350 No. 19 of 2018] Customs and Excise (Amendment)
7208.54.00 Of a thickness of less than 3 mm
7208.90.00 Other
72.09 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or
more, cold-rolled (cold-reduced), not clad, plated or coated. In coils, not further worked than cold-rolled (cold-reduced):
7209.15.00 Of a thickness of 3 mm or more
7209.16.00 Of a thickness exceeding 1 mm but less than 3 mm
7209.17.00 Of a thickness of 0.5 mm or more but not exceeding 1 mm
7209.18.00 Of a thickness of less than 0.5 mm
Not in coils, not further worked than cold-rolled (cold-reduced):
7209.25.00 Of a thickness of 3 mm or more
7209.26.00 Of a thickness exceeding 1 mm but less than 3 mm
7209.27.00 Of a thickness of 0.5 mm or more but not exceeding 1 mm
7209.28.00 Of a thickness of less than 0.5 mm
7209.90.00 Other
7213.10.00 Bars and rods, hot-rolled, in irregularly wound coils, of iron or Non-alloy steel:
Containing indentations, ribs, grooves or other deformations produced during the
rolling process.

irregularly wound coils, of iron or Non-alloy steel:
Containing indentations, ribs, grooves or other deformations produced during the
rolling process.

7216.10.00 Angles, shapes and sections of iron or non-alloy steel: U, I or H sections, not further
worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm
7216.31.00 U sections, of a height of 80mm or more
7216.32.00 I sections of a height of 80mm or more
7216.33.00 H sections of a height of 80mm or more
7318.13.00 Screw hooks and screw rings of iron or steel
7318.14.00 Self-tapping screws of iron or steel
7318.15.00 Other screws and bolts of iron or steel, whether or not with their nuts or washers
7318.16.00 Nuts of iron or steel
7318.19.00 Other threaded articles of iron or steel
7318.21.00 Non-threaded spring washers and other lock washers of iron or steel
7318.22.00 Other non-threaded washers of iron or steel
7409.21.00 Copper plates, sheets and strip, of a thickness exceeding 0.15mm: Of copper-
zinc base alloys (brass): In coils
APPENDIX V
(Regulation 17)
HS Code Description of Goods Export
Duty
41.01 Raw hides and skins of bovine (including buffalo) or equine
animals (fresh, or salted, dried, limed, pickled or otherwise
preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split 10%

or salted, dried, limed, pickled or otherwise
preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split 10%

4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned, parchment-
dressed or further prepared), whether or not with wool on or
split, other than those excluded by Note 1(c) to this Chapter 10%
4103 Other raw hides and skins (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned, parchment
-dressed or further prepared), whether or not dehaired or
split, other than those excluded by note 1(b) or note 1(c) to
this chapter 10%
71.01 Pearls, natural or cultured, whether or not worked or graded
but not strung, mounted or set; pearls, natural or
cultured, temporarily strung for convenience of transport 15%
71.02 Diamonds, whether or not worked, but not mounted or set 15%
71.03 Precious stones (other than diamonds) and semi-precious
stones, whether or not worked or graded but not strung,
mounted or set; ungraded precious stones (other than
diamonds) and semi-precious stones, temporarily strung for
convenience of transport 15%
71.04 Synthetic or reconstructed precious or semi-precious stones,
whether or not worked or graded but not strung, mounted or set;
ungraded synthetic or reconstructed precious or semi- precious
stones, temporarily strung for convenience of transport 15%
71.05 Dust and powder of natural or synthetic precious or
semi- precious stones 15%
71.06 Silver (including silver plated with gold or platinum),
unwrought or in semi- manufactured forms, or in powder form 15%
7106.10.00 - Powder 15%
7106.91.00 -- Unwrought 15%
71.08 Gold (including gold plated with platinum) unwrought
or in semi-manufactured forms, or in powder form
- Non monetary
7108.11.00 -- Powder 15%
7108.12.00 -- Other unwrought forms 15%
71.10 Platinum, unwrought or in semi-manufactured forms, or
in powder form.

monetary
7108.11.00 -- Powder 15%
7108.12.00 -- Other unwrought forms 15%
71.10 Platinum, unwrought or in semi-manufactured forms, or
in powder form.

- Platinum:
7110.11.00 -- Unwrought or in powder form 15%
- Palladium:
7110.21.00 -- Unwrought or in powder form 15%
- Rhodium:
7110.31.00 -- Unwrought or in powder form 15%
- Iridium, Osmium and Ruthenium
Customs and Excise (Amendment) [No. 19 of 2018 351

7110.41.00 -- Unwrought or in powder form 15%
71.12 Waste and scrap of precious metal or of metal clad with
precious metal; other waste and scrap containing
precious metal or precious metal compounds, of a kind
used principally for the recovery of precious metal 15%
352 No. 19 of 2018] Customs and Excise (Amendment)