The Customs and Excise (Amendment) Act, 2022.

The Customs and Excise (Amendment) [No. 25 of 2022 541
An Act to amend the Customs and Excise Act. [27th December, 2022
ENACTED by the Parliament of Zambia. Enactment
Short title and
commencement
Cap. 322
1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2022, 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, 2023. (3) Despite subsection (2), section 188A shall come into
operation on a date appointed by the Minister by statutory instrument. 2.

1st January, 2023. (3) Despite subsection (2), section 188A shall come into
operation on a date appointed by the Minister by statutory instrument. 2.

Section 2 of the principal Act is amended—
(a) by the deletion of the definitions of “manufacture” and
“manufacturer” in relation to goods liable to excise duty
or surtax other than imported goods and the substitution
therefor of the following:
“manufacture” in relation to goods liable to excise duty
or surtax, other than imported goods, includes
the mixing, brewing, distilling, packaging,
extraction, production or refining of goods liable
to excise duty or surtax; and
“manufacturer in relation to goods liable to excise duty
or surtax, other than imported goods” includes
any person who is required to be licensed in
terms of section 93 and any person who mixes,
brews, distils, packages, extracts, produces or
Amendment
of section 2
GOVERNMENT OF ZAMBIA
ACT
No. 25 of 2022
Date of Assent: 23rd December, 2022
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K24.00 each.

of Assent: 23rd December, 2022
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K24.00 each.

542 No. 25 of 2022] The Customs and Excise (Amendment)
refines goods liable to excise duty or surtax or
who employs others to do so on account of such
person and “licensed manufacturer” and
cognate expressions shall be construed
accordingly;; and
(b) by the insertion of the following new definitions in the
appropriate places:
“competent authority” means a person, office or
institution responsible for customs in another
State;
“electronic fiscal device” has the meaning assigned
to the words in the Value Added Tax Act; and
“Licensing Committee” means the Licensing
Committee established under section 182B. 3. Section 32B (2) of the principal Act is amended by the
deletion of the word “five” and the substitution therefor of the word
“three”. 4. Section 84C (2)(a) of the principal Act is amended by the
insertion of the words “at least” immediately before the word “five”. 5. Section 93 of the principal Act is amended by the—
(a) insertion of the following new subsection immediately
after subsection (1):
(2) Despite subsection (1), the Minister may, by
statutory instrument, prescribe the goods that may be
exempt from the requirement of obtaining a licence.

Despite subsection (1), the Minister may, by
statutory instrument, prescribe the goods that may be
exempt from the requirement of obtaining a licence.

;
and
(b) renumbering of subsections (2) and (3) as subsections
(3) and (4), respectively. 6. Section 151 of the principal Act is amended by the insertion
of the following new paragraph immediately after paragraph (l):
(m) fraudulently charges excise duty or surtax on goods or
services contrary to the provisions of this Act;. Amendment
of section
32B
Amendment
of section
84C
Amendment
of section 93
Amendment
of section
151
Cap. 331

s contrary to the provisions of this Act;. Amendment
of section
32B
Amendment
of section
84C
Amendment
of section 93
Amendment
of section
151
Cap. 331

The Customs and Excise (Amendment) [No. 25 of 2022 543
7. The principal Act is amended by the insertion of the following
new section immediately after section 182A:
182B. (1) There is established a Licensing Committee which
shall review and approve an application for a licence to
carry on the business of customs clearing and forwarding
agent. (2) The composition, tenure of office, proceedings,
allowances and other matters connected with the Licensing
Committee shall be prescribed. 8. The principal Act is amended by the insertion of the following
new section immediately after section 188:
188A. (1) A licensee and service provider shall use an
electronic fiscal device to record each sale or transaction
relating to goods and services liable to excise duty. (2) Despite subsection (1), the Commissioner-General may
approve the use of a document, device or equipment, other
than an electronic fiscal device, for a certain category of
licensees or service providers. (3) A licensee or service provider shall issue a tax invoice
using an electronic fiscal device for the sale of goods or
services rendered.

providers. (3) A licensee or service provider shall issue a tax invoice
using an electronic fiscal device for the sale of goods or
services rendered.

(4) Despite subsection (3), the Commissioner- General may
approve the issuance of a tax invoice using an approved
computer application or preprinted tax invoice by a licensee
or service provider. (5) A licensee or service provider that contravenes this section
commits an offence and is liable, on conviction, in the case
of a—
(a) first offence, to a penalty not exceeding one
hundred thousand penalty units;
(b) second offence, to a penalty not exceeding two
hundred thousand penalty units; and
(c) third or subsequent offence, to a penalty not
exceeding three hundred thousand penalty units,
or to imprisonment for a term not exceeding three
years, or to both. Insertion of
section 182B
Establishment
of Licensing
Committee
Insertion of
section 188A
Use of
electronic
fiscal device
by licensee
and service
provider

ertion of
section 182B
Establishment
of Licensing
Committee
Insertion of
section 188A
Use of
electronic
fiscal device
by licensee
and service
provider

9. The principal Act is amended by the insertion of the following
new section immediately after section 197:
197A. The Authority may, for the purposes of exchanging
information on customs matters or for mutual assistance
in customs matters, enter into arrangements with a
competent authority for sharing information on a reciprocal
basis with that competent authority. 10. Section 198(2)of the principal Act is amended by the
insertion of the following paragraph immediately after paragraph
(i):
(j) the supply and use of electronic fiscal device or other
equipment in recording of sales and services. 11. The First Schedule to the principal Act is amended as set
out in Appendix I. 12. The Second Schedule to the principal Act is amended as
set out in Appendix II. 13. The Fourth Schedule to the principal Act is amended as
set out in Appendix III. 14. The Seventh Schedule to the principal Act is amended by
the deletion of paragraph 2 and the substitution therefor of the
following:
2.

pendix III. 14. The Seventh Schedule to the principal Act is amended by
the deletion of paragraph 2 and the substitution therefor of the
following:
2.

For the purposes of paragraph 1—
(a) the value of air time which is disposed of free of
charge shall be deemed to be the value that would
have been applicable if the air time had been sold
to the final consumer in ordinary course of
business; and
(b) “price” means the aggregate of all amounts paid
or payable by the buyer to, or for, the benefit of
the seller in respect of the services. 15. The ninth Schedule to the principal Act is amend as set
out in Appendix IV. 544 No. 25 of 2022] The Customs and Excise (Amendment)
Insertion of
section 197A
Reciprocity
with
competent
authority
Amendment
of section
198
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Seventh
Schedule
Amendment
of ninth
Schedule

on
198
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Seventh
Schedule
Amendment
of ninth
Schedule

The Customs and Excise (Amendment) [No. 25 of 2022 545
APPENDIX I
(Section 11)
FIRST SCHEDULE
(Section 72)
1. Chapter 1 is amended by the deletion of subheading 0106.49.00 and the substitution
therefor of the following:
HS Code Description of Goods Statistical Unit of Customs Duty
Quantity Rate
—Other:
0106.49.10 —Biological control
agents used in agriculture No. free
0106.49.90 —Other No. 5%
2. Chapter 26 is amended by the deletion of subheading 2608.00.00 and the substitution
therefor of the following
HS Code Description of Goods Statistical Unit of Customs Duty Rate
Quantity
26.08 Zinc ores and concentrates
--- Zinc Ores
2608.00.11 ---- Zincite, tonne 5%
zinc oxide
2608.00.19 ---- Other tonne 5%
Zinc ores
--- Zinc
Concentrates
2608.00.21 ---- Zincite tonne 5%
Zinc oxide
2608.00.29 ---- Other tonne
Zinc
Concentrates
3. Chapter 27 is amended in the customs duty rate column opposite—
(a) subheading 2703.00.00, by the deletion of the figure “15%” and the substitution
therefor of the word “free”; and
(b) subheadings 2710.12.10 and 2710.19.10, by the deletion of the figure “25%” and the
substitution therefor of the word “free”. 4.

e word “free”; and
(b) subheadings 2710.12.10 and 2710.19.10, by the deletion of the figure “25%” and the
substitution therefor of the word “free”. 4.

Chapter 39 is amended by the insertion of the following new subheading immediately
after subheading 3926.90.91:

546 No. 25 of 2022] The Customs and Excise (Amendment)
HS Code Description of Goods Statistical Unit Customs Duty
of Quantity Rate
3926.90.92 poultry drinkers No. free
3926.90.93 poultry feeders No. free
5. Chapter 73 is amended in the customs duty rate column opposite subheading 7311.00.00,
by the deletion of the figure “15%” and the substitution therefor of the word “free”.
6. Chapter 76 is amended in the customs duty rate column opposite subheading 7613.00.00,
by the deletion of the figure “15%” and the substitution therefor of the word “free”.
7. Chapter 87 is amended in the customs duty rate column opposite subheading—
(a) 8704.60.10, by the deletion of the figure “30%” and the substitution therefor of the
figure “15%”;
(b) 8711.60.00, by the deletion of the figure “25%” and the substitution therefor of the
figure “15%”; and
(c) 8712.00.00, by the deletion of the figure “25%” and the substitution therefor of the
figure “15%”.

substitution therefor of the
figure “15%”; and
(c) 8712.00.00, by the deletion of the figure “25%” and the substitution therefor of the
figure “15%”.

The Customs and Excise (Amendment) [No. 25 of 2022 547
APPENDIX II
(Section 12)
SECOND SCHEDULE
(Section 76)
1.

The Customs and Excise (Amendment) [No. 25 of 2022 547
APPENDIX II
(Section 12)
SECOND SCHEDULE
(Section 76)
1.

The Second Schedule is amended—
(a) in heading 6(2), in the duty rate column opposite subheading 2207.20.10, by the
deletion of the figure “125%” and the substitution therefor of the figure “60%”;
(b) in heading 7, in the duty rate column opposite—
(i) heading 24.01, by the deletion of the figure “K355” and the substitution
therefor of the figure “K361”;
(ii) heading 24.02, by the deletion of the figure “K355” and the substitution
therefor of the figure “K361”; and
(iii) subheadings 2403.11.00, 2403.19.10, 2403.19.90, 2403.91.00 and
2403.99.00, by the deletion of the figure “K355” and the substitution
therefor of the figure “K361”;
(c) by the deletion of heading 12 and the substition therefor of the following:
Heading Description of Goods Harminised Commodity Statistical Duty
description and Unit of Rate
Coding System Quantity
Heading
12 (1) Floor covering of 3918 Kg 15%
plastics, whether or
not self-adhesive, in
roll or in the form of
tiles; wall or ceiling
covering of plastics,
as defined in Note 9
to this Chapter
(2) Carrier bags for 3923.21.91 Kg 30%
shopping with or without
handles
(3) Carrier bags for 3923.29.91 Kg 30%
shopping with or withouty
handles
(4) Office or School 3926.10.00 Kg 15%
supplies
(5) Articles and Clothing 3926.20.10 Kg 15%
accessories, not elsewhere
specified, for use in the
textile industrial.

School 3926.10.00 Kg 15%
supplies
(5) Articles and Clothing 3926.20.10 Kg 15%
accessories, not elsewhere
specified, for use in the
textile industrial.

(6) Other 3926.20.90 Kg 15%
(7) Fittings for furniture, 3926.30.00 Kg 15%
coachwork or the like
(8) Statuettes and other 3926.40.00 Kg 15%
ornamental articles
(9) other 3926.90.99 Kg 15%; and
(d) by the insertion of the following new heading immediately after heading 12:

548 No. 25 of 2022] The Customs and Excise (Amendment)
Heading Description Harmonised
Commodity
Description and
Coding System
Statistical Unit of
Quantity
Duty Rate
13 Electronic
cigarettes and
similar personal
electric
vaporising
devices
8543.40.00 kg 145%; and
(e) by the renumbering of headings 13 and 14 as headings 14 and 15, respectively.
Kg

ilar personal
electric
vaporising
devices
8543.40.00 kg 145%; and
(e) by the renumbering of headings 13 and 14 as headings 14 and 15, respectively.
Kg

APPENDIX III
(Section 13)
FOURTH SCHEDULE
(Section 77)
1.

APPENDIX III
(Section 13)
FOURTH SCHEDULE
(Section 77)
1.

The Fourth Schedule is amended—
(a) in Part I—
(i) in the surtax rate column opposite subheadings 0201.30.00, 0202.30.00,
0204.23.00 and 0204.43.00 by the deletion of the figure “5%” and the
substitution therefor of the figure “10%”; and
(ii) by the insertion of the following goods in the appropriate places:
PART I
SURTAX TARIFF ON IMPORTED GOODS GENERALLY
HS Code Description of Goods Surtax Rate
2701.11.00 Anthracite 5%
2701.12.00 Bituminous coal 5%
2701.19.00 Other coal 5%
2701.20.00 Briquettes, ovoids and similar solid fuels manufactured from coal 5%
3917.21.10 Garden hose of an internal diameter not exceeding 30.00mm 5%
3917.22.10 Garden hose of an internal diameter not exceeding 30.00mm 5%
3917.23.10 Garden hose of an internal diameter not exceeding 30.00mm 5%
3917.23.20 Rigid, of an internal diameter not exceeding 30.00mm 5%
3917.29.10 Garden hose of an internal diameter not exceeding 30.00mm 5%
3917.31.10 Garden hose of an internal diameter not exceeding 30.00mm 5%
3917.32.10 Garden hose of an internal diameter not exceeding 30.00mm 5%
6907.21.00 Flags and paving, hearth or wall tiles, other than those of subheadings 20%
6907.30 and 6907.40 of a water absorption coefficient by weight not
exceeding 0.5%
6907.22.00 Flags and paving, hearth or wall tiles, other than those of subheadings 20%
6907.30 and 6907.40 of a water absorption coefficient by weight
exceeding 0.5% but not exceeding 10%
6907.23.00 Flags and paving, hearth or wall tiles, other than those of subheadings 20%
6907.30 and 6907.40 of a water absorption coefficient by weight
exceeding 10%
6907.30.00 Mosaic cubes and the like, other than those of subheading 6907.40 20%
6907.40.00 Finishing ceramics 20%
6907.90.00 Other 20%
8716.39.00 Other 10%; and
The Customs and Excise (Amendment) [No.

ose of subheading 6907.40 20%
6907.40.00 Finishing ceramics 20%
6907.90.00 Other 20%
8716.39.00 Other 10%; and
The Customs and Excise (Amendment) [No.

25 of 2022 549

550 No. 25 of 2022] The Customs and Excise (Amendment)
(b) by the deletion of Part II (A) and the substitution therefor of the following:
PART II
(A) SURTAX TARIFF ON MOTOR VEHICLE EMISSIONS
Description of Goods HS Tariff Statistical Surtax Rate Per
item under unit of Quarter
which classified quantity
Carbon emissions from Engine Unit Tax
vehicles of headings: Capacity (Fee units)
(1) EX.87.01 Tractors Motor 616
(Mechanical horses & Cycles
similar tractive units) EX.87.01 No. 0 - 1500cc 616
1501- 1232
2000cc
(2) 8702, 8703 and 8704
excluding emissions
from vehicles propelled 702, 8703 No 2001- 1760
by non-pollutant energy and 8704 3000cc
sources, ambulances and
prison vans; and 3001cc 2420
and above

from vehicles propelled 702, 8703 No 2001- 1760
by non-pollutant energy and 8704 3000cc
sources, ambulances and
prison vans; and 3001cc 2420
and above

APPENDIX IV
(Section 15)
NINTH SCHEDULE
(Section 72A)
The Ninth Schedule is amended in Chapter 26 by deletion of subheading 2608.00.00 and the
substitution therefor of the following:
HS Code Description of Goods Statistical Unit of Export Duty Rate
Quantity
26.08 Zinc ores and concentrates
--- Zinc Ores
2608.00.11 ---- Zincite, zinc oxide tonne 10%
2608.00.19 ---- Other Zinc ores tonne 10%
---Zinc Concetrates
2608.00.21 ----Zincites, zinc oxide tonne free
2608.00.29 ----Other Zinc concentrates tonne free
The Customs and Excise (Amendment) [No. 25 of 2022 551

552