The Customs and Excise (Amendment) Act, 2019

An Act to amend the Customs and Excise Act. [27th December, 2019
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2019, 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, 2020. 2. Section 13(1) of the principal Act is amended by the insertion
of the following new paragraph immediately after paragraph(e):
(f) determine the categories of goods that may be exported
through a particular customs port or customs aerodrome within
Zambia. 3. Section 17 (1)(b) of the principal Act is amended by the
deletion of the proviso. 4. Section 72A of the principal Act is amended by—
(a) the insertion of the figure ‘(1)’ immediately after “72A”;
and
(b) the insertion of the following new subsection:
(2) Despite subsection (1), where the goods set out
in the Ninth Schedule are imported and bonded in the
Republic, and are re-exported in bond, the export duty
applicable on those goods shall not be paid. 5.

e Ninth Schedule are imported and bonded in the
Republic, and are re-exported in bond, the export duty
applicable on those goods shall not be paid. 5.

Section 93(2) is amended by the insertion of the words “and
a licence to manufacture non-alcoholic beverages shall entitle the
licensee to manufacture all types of non-alcoholic beverages”
immediately after the words “by-products of hydro carbon oils”. Customs and Excise (Amendment) [No. 16 of 2019 397
Short title
and
commence-
ment
Enactment
Cap. 322
Amendment
of section 13
Amendment
of section 17
Amendment
of Section
72A
Amendment
of section
93(2)
GOVERNMENT OF ZAMBIA
ACT
No. 16 of 2019
Date of Assent: 27th December, 2019
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K16.00 each.

of Assent: 27th December, 2019
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K16.00 each.

398 No. 16 of 2019] Customs and Excise (Amendment)
6. Section 108 of the principal Act is amended by the deletion
of subsection (3) and the substitution therefor of the following:
(3) The return required under this section shall be
submitted on or before the fifteenth day of the month
following the month to which that return relates and any
amount of duty and surtax on the return is due and
payable on the fifteenth day of the month following the
month to which that return relates. 7. Section 139D of the principal Act is amended—
(a) by the deletion of subsection (2) and the substitution
therefor of the following:
(2) The return required under this section shall be
submitted on or before the fiftheenth day of the month
following the month to which that return relates and any
amount of duty on the return is due and payable on the
fifteenth day of the month following the month to which
that return relates; and
(b) in subsection (3) (b), by the deletion of the word “hundred”
and the substitution therefor of the word “thousand”. 8. The principal Act is amended by the insertion of the following
new section immediately after section 184:
184A.

on therefor of the word “thousand”. 8. The principal Act is amended by the insertion of the following
new section immediately after section 184:
184A.

(1) A person who intends to be designated as an
authorised economic operator shall apply to the Commissioner-
General in the prescribed manner and form. (2) The Commissioner-General may, within thirty days
of receipt of an application under subsection (1), grant or reject
the application. (3) Where the Commissioner-General rejects an
application under subsection (2), the Commissioner-General
shall give reasons for the rejection. (4) The Commissioner-General may revoke the
designation of an authorised economic operator subject to the
conditions that the Commissioner-General may specify, and
give reasons for the revocation. (5) The Commissioner-General shall make rules relating
to the conditions for—
(a) an application under subsection (1); and
(b) a revocation of the designated authorised economic
operator under subsection (4). Amendment
of section
139D
Insertion of
section
184A
Authorised
economic
operator
Amendment
of section 108

ised economic
operator under subsection (4). Amendment
of section
139D
Insertion of
section
184A
Authorised
economic
operator
Amendment
of section 108

Customs and Excise (Amendment) [No. 16 of 2019 399
(6) In this section, “authorised economic operator “
means a person involved in the international movement of
goods who has been approved by the Commissioner-General
as complying with the World Customs Organisation supply
chain security standards and the provisions of this Act.
9. The First Schedule to the principal Act is amended as set
out in Appendix I.
10. The Second Schedule to the principal Act is amended as
set out in Appendix II.
11. The Fourth Schedule to the principal Act is amended as
set out in Appendix III.
12. The Sixth Schedule to the principal Act is amended by the
deletion of paragraph 1(2) and the renumbering of subparagraphs
(3), (4), (5), and (6) as (2), (3),(4),and (5) respectively.
13. The Ninth Schedule to the principal Act is amended by
the deletion of headings 7106 to 7112 and the substitution therefor
of the headings set out in Appendix IV in the appropriate place.
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule
Amendment
of the Ninth
Schedule

ace.
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule
Amendment
of the Ninth
Schedule

APPENDIX I
(Section 9)
FIRST SCHEDULE
(Section 72)
CUSTOMS TARIFF
1. Chapter 27 is amended by the deletion of the figure “15%” in the Customs Duty Rate
column opposite subheadings 2711.11.00, 2711.12.00, 2711.13.00, 2711.14.00, and 2711.19.00,
and the substitution therefor of the word “free”. 2.

Rate
column opposite subheadings 2711.11.00, 2711.12.00, 2711.13.00, 2711.14.00, and 2711.19.00,
and the substitution therefor of the word “free”. 2.

Chapter 84 is amended by the deletion of the—
(a) figure “5%” in the Customs Duty Rate Column opposite subheading 8402.11.00,
8402.12.00, 8402.19.00, 8402.20.00, 8404.10.00, 8404.20.00, 8405.10.00,
8406.10.00, 8406.81.00 and 8406.82.00 and the substitution therefor of the figure
“10%”;
(b) word “free” in the duty rate column opposite subheading 8410.11.00, 8410.12.00,
8410.13.00, 8412.21.00, 8412.29.00, 8412.31.00, 8412.39.00, 8413.19.90,
8413.30.00, 8413.40.00, 8413.50.00, 8413.60.00, 8413.70.00, 8413.81.00,
8413.82.00, 8416.10.00, 8416.20.00, 8416.30.00, 8417.10.00 and 8417.80.00 and
the substitution therefor of the figure “10%”;
(c) figure “15%” in the Customs Duty Rate column opposite subheading 8419.11.00 and
the substitution therefor of the word “free”;
(d) figure “5%” in the Customs Duty Rate Column opposite subheading 8419.40.00,
8419.50.00, 8419.60.00 and 8419.89.00 and the substitution therefor of the figure
“10%”; and
(e) word “free” in the Customs Duty Rate Column opposite subheading 8420.91.00,
8424.10.00, 8424.20.00, 8424.30.00, 8424.89.00, 8425.11.00, 8425.19.00,
8425.31.00, 8425.39.00, 8425.41.00, 8425.42.00, 8425.49.00, 8426.11.00,
8426.12.00, 8426.19.00, 8426.20.00, 8426.30.00, 8426.41.00, 8426.49.00,
8426.91.00, 8426.99.00, 8427.10.00, 8427.20.00, 8427.90.00, 8429.11.00,
8429.19.00, 8429.20.00, 8429.30.00, 8429.40.00, 8429.51.00, 8429.52.00,
8429.59.00, 8430.10.00, 8430.31.00, 8430.39.00, 8430.41.00, 8430.49.00,
8430.50.00, 8430.61.00, 8430.69.00, 8454.10.00, 8454.30.00, 8455.10.00,
8455.21.00, 8455.22.00, 8467.21.00, 8467.22.00, 8467.29.00, 8467.81.00,
8474.10.00, 8474.20.00, 8474.31.00, 8474.39.00, 8474.80.00, 8479.82.00 and
8479.89.00 and the substitution therefor of the figure “10%”.

, 8467.81.00,
8474.10.00, 8474.20.00, 8474.31.00, 8474.39.00, 8474.80.00, 8479.82.00 and
8479.89.00 and the substitution therefor of the figure “10%”.

3. Chapter 85 is amended by the deletion of the—
(a) word “free” in the customs Duty Rate Column opposite subheading 8501.10.00,
8501.20.00, 8501.31.00, 8501.32.00, 8501.33.00, 8501.34.00, 8501.40.00,
8501.51.00, 8501.52.00, 8501.53.00, 8501.61.00, 8501.62.00, 8501.63.00,
8501.64.00, 8502.39.00, 8502.40.00, 8504.10.00, 8504.21.00, 8504.22.00,
8504.23.00, 8504.31.00, 8504.32.00, 8504.33.00, 8504.34.00, 8504.50.00,
8505.20.00, 8507.50.00, 8507.60.00, 8514.10.00, 8514.20.00, 8514.30.00,
8514.40.00, 8515.11.00, 8515.19.00, 8515.21.00, 8515.29.00, 8515.31.00,
8515.39.00, 8515.80.00, 8530.10.00, 8530.80.00, 8531.10.00, 8531.20.00,
8531.80.00, 8532.10.00, 8532.21.00, 8532.22.00, 8532.23.00, 8532.24.00,
8543.10.00, 8543.20.00, 8543.30.00, 8543.70.00 and 8545.11.00 and the substitution
therefor of the figure “10%”; and
(b) figure “0%” in the customs Duty Rate Column opposite subheading 8541.50.00 and
the substitution therefor of the figure “10%”. 400 No. 16 of 2019] Customs and Excise (Amendment)

Duty Rate Column opposite subheading 8541.50.00 and
the substitution therefor of the figure “10%”. 400 No. 16 of 2019] Customs and Excise (Amendment)

4. Chapter 86 is amended by the deletion of the word “free” in the Customs Duty Rate
Column opposite subheading 8601.10.10, 8601.10.90, 8601.20.10, 8601.20.90, 8602.10.00,
8602.90.00, 8606.10.00, 8606.30.00, 8606.91.00, 8606.92.00, 8606.99.00, 8607.11.00,
8607.12.00, 8608.00.10 and 8608.00.90 and the substitution therefor of the figure 10%. 5. Chapter 87 is amended by the deletion of the word “free” in the Customs Duty Rate
Column opposite subheading 8705.10.00, 8705.20.00, 8705.40.00 and 8705.90.00 and the
substitution therefor of the figure “10%”. APPENDIX II
(Section10)
SECOND SCHEDULE
(Section 76)
EXCISE TARIFF
1. The Second Schedule is amended by the—
(a) deletion of the figure “K240” in the Duty Rate column opposite subheading under
heading 24.02 and the substitution therefor of the figure “K265”; and
(b) repeal of heading 13 and the substitution therefor of the following:
Heading Description of Goods Harmonised Statistical Duty Rate
Commodity Unity of
Description and Quantity
Coding System
Heading
13. (1) Motor vehicles for Ex 87.02 No. 25%
the transport of ten but
not more than sixteen
persons including the
driver
(2) Motor cars and other 8703.10.00 No.

otor vehicles for Ex 87.02 No. 25%
the transport of ten but
not more than sixteen
persons including the
driver
(2) Motor cars and other 8703.10.00 No.

20%
motor vehicles 8703.21.90 20%
principally designed 8703.22.90 20%
for the transport of 8703.23.90 30%
persons (other than 8703.24.90 30%
those of heading 8703.31.90 20%
87.02) including 8703.32.90 30%
station wagon and 8703.33.90 30%
racing cars. 8703.40.90 30%
8703.50.90 30%
8703.60.90 30%
8703.70.90 30%
8703.90.90 30%
(3) Motor vehicles for 8704.21.00 No. 10%
transport of goods 8704.22.00 10%
8704.31.00 10%
8704.32.00 10%
8704.90.10 10%
8704.90.90 10%
Customs and Excise (Amendment) [No. 16 of 2019 401

. 10%
transport of goods 8704.22.00 10%
8704.31.00 10%
8704.32.00 10%
8704.90.10 10%
8704.90.90 10%
Customs and Excise (Amendment) [No. 16 of 2019 401

APPENDIX III
(Section 11)
FOURTH SCHEDULE
(Section 77)
1. The Fourth Schedule is amended by the deletion of table (A) of Part II and the substitution
therefor of the following:
PART II
(A) SURTAX TARIFF ON MOTOR VEHICLE EMISSIONS
Description of HS Tariff item Statistical Surtax Rate
Goods under which unit of
classified quantity
Carbon emissions Engine Unit Tax
from vehicles of Capacity (Fee Units)
headings:
(a) EX.87.01 EX.87.01 No. Motor Cycles 560
Tractors (Mechanical No. 0-1500cc 560
horses & similar No. 1501-2000cc 1,120
tractive units)
(b) 8702, 8703 8702, 8703 and No. 20013000cc 1,600
and 8704 excluding 8704
emissions from
vehicles propelled by
non-pollutant energy No.
sources, ambulances 3001cc+ 2,200
and prison vans
2. The Fourth Schedule is amended in Part III by the deletion of the heading 63.05 and the
substitution therefor of the following:
PART III
GOODS EXEMPTED FROM SURTAX
HS Code Goods Description
63.05 Sacks and bags, of a kind used for the packing of goods
6305.10.00 - Of jute or of other textile bast fibres of heading 53.03
6305.20.00 - Of cotton
-Of man made textile materials:
6305.39.00 -- Other
402 No. 16 of 2019] Customs and Excise (Amendment)

fibres of heading 53.03
6305.20.00 - Of cotton
-Of man made textile materials:
6305.39.00 -- Other
402 No. 16 of 2019] Customs and Excise (Amendment)

6305.90.00 - Of other textile materials
APPENDIX IV
(Section 13)
NINTH SCHEDULE
(Section 72)
EXPORT TARIFF
HS Code Description of Goods Export Duty
7106 Silver including silver plated with gold or platinum, 15%
unwrought or in semimanufactured forms, or in powder
form
7107 Base metals clad with silver, not further worked than 15%
semi-manufactured
7108 Gold including gold plated with platinum unwrought or in 15%
semimanufactured forms, or in powder form
7109 Base metals or silver, clad with gold, not further worked 15%
than semimanufactured
7110 Platinum, unwrought or in semimanufactured forms, or 15%
in powder form
7111 Base metals, silver or gold, clad with platinum, not 15%
further worked than semimanufactured
7112 Waste and scrap of precious metal or of metal clad with 15%
precious metal, other waste and scrap containing precious
metal or precious metal compounds, of a kind used
principally for the recovery of precious metal
Customs and Excise (Amendment) [No. 16 of 2019 403

404