The Customs and Excise (Amendment) Act, 2023

Customs and Excise (Amendment) [No. 25 of 2023 433
An Act to amend the Customs and Excise Act. [ 26th December, 2023
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2023, 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, 2024. 2. Section 2 of the principal Act is amended by the—
(a) deletion of the definition of “Deputy Commissioner” and
the substitution therefor of the following:
“Deputy Commissioner” means a Deputy
Commissioner of the Customs Services Division
of the Zambia Revenue Authority;;
(b) deletion of the definition “electronic device”; and
(c) insertion of the following new definitions in the appropriate
places in alphabetical order:
“electronic invoicing system” has the meaning
assigned to the words in the Value Added Tax
Act;
“customs seal” includes an electronic seal;
“insolvent” has the meaning assigned to the word in
the Corporate Insolvency Act, 2017; and
Enactment
Short title
and
commence-
ment
Cap. 322
Amendment
of section 2
Cap. 331
Act No. 9 of
2017
GOVERNMENT OF ZAMBIA
ACT
No.

lvency Act, 2017; and
Enactment
Short title
and
commence-
ment
Cap. 322
Amendment
of section 2
Cap. 331
Act No. 9 of
2017
GOVERNMENT OF ZAMBIA
ACT
No.

25 of 2023
Date of Assent: 22nd December, 2023
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K16.00 each.

of Assent: 22nd December, 2023
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K16.00 each.

434 No. 25 of 2023] Customs and Excise (Amendment)
“privatisation” has the meaning assigned to the word
in the Zambia Development Agency Act, 2022. 3. Section 22 of the principal Act is amended by the—
(a) insertion of the following new subsection immediately after
subsection (2):
(3) Despite subsection (2), a pilot in charge of
an aircraft shall before, or immediately after,
departure of the aircraft deliver, electronically to the
customs service division, a cargo manifest.; and
(b) renumbering of subsections (3) and (4) as subsections (4)
and (5), respectively. 4. Section 32(4) of the principal Act is amended by the deletion
of the word “fifteen”and the substitution therefor of the word “five”. 5. Section 33(1) of the principal Act is amended by the deletion
of word “fifteen” and the substitution therefor of the word “five”. 6. Section 41(1) of the principal Act is amended by the insertion
of the words “alcohol with an alcoholic content of above eighty
percent,” immediately after the words “Zambia of”. 7.

Act is amended by the insertion
of the words “alcohol with an alcoholic content of above eighty
percent,” immediately after the words “Zambia of”. 7.

Section 55(3) of the principal Act is amended by the
insertion of the words “made not less than ninety days before the
expiry of the licence” immediately after the word “renewal”. 8. Section 58(4) of the principal Act is amended in paragraph
(a) by the—
(a) insertion of the following new subparagraph immediately
after subparagraph (iii):
(iv) tobacco cutrag; and;
(b) renumbering of subparagraph (iv) as subparagraph (v). 9. Section 69 of the principal Act is amended by the—
(a) insertion of the figure “(1)” immediately after the figure
“69”; and
(b) insertion of the following new subsection:
(2) Despite subsection (1), a monetary deposit
or security guarantee shall be required where the
goods removed from a warehouse are for purposes
of export in bond. Amendment
of
section 22
Amendment
of
section 32
Amendment
of
section 33
Amendment
of
section 41
Amendment
of
section 58
Amendment
of
section 55
Amendment
of section 69
Act No. 17 of
2022

section 32
Amendment
of
section 33
Amendment
of
section 41
Amendment
of
section 58
Amendment
of
section 55
Amendment
of section 69
Act No. 17 of
2022

Customs and Excise (Amendment) [No. 25 of 2023 435
10. The principal Act is amended by the repeal of section 144
and the substitution therefor of the following:
144. (1) A person who is in possession of a customs
seal without the authority of the Commissioner-General
commits an offence. (2) A person who wilfully removes a customs seal
from a ship, aircraft, pipeline, vehicle, or package without
the authority of an officer or contrary to the provisions
of this Act, or who wilfully alters, defaces, obliterates, or
imitates a mark placed by an officer on a package,
commits an offence. 11. Section 145 of the principal Act is amended by the insertion
of the following new subsection immediately after subsection (2):
(3) A person in charge of a ship, aircraft, or vehicle shall disclose
to an officer the points on the ship, aircraft or vehicle where a
customs seal may be placed. (4) A person who contravenes subsection (3) commits an offence
and is liable, on conviction to a fine not exceeding one hundred
thousand penalty units or to imprisonment for a term not exceeding
one year, or both. 12.

is liable, on conviction to a fine not exceeding one hundred
thousand penalty units or to imprisonment for a term not exceeding
one year, or both. 12.

The principal Act is amended by the repeal of section 171B
and the substitution therefor of the following:
171B. (1) The Minister may, on the recommendation of
the Commissioner-General, by statutory instrument, remit the
whole or part of any duty, fine or interest due and which is
not recoverable under this Act, where the liabilities meet the
following conditions:
(a) the taxpayer is deceased and the estate is
insufficient to meet the tax debt;
(b) the taxpayer’s tax account is inactive for a period
of ten years;
(c) the taxpayer is insolvent;
(d) in the case of a privatised company, the debt was
incurred before privatisation, unless the contract
of sale stipulates that the company’s liabilities are
to be carried over by the new owners; or
(e) where—
(i) a tax debt is outstanding for over ten years
old;
Possessing,
removing,
altering or
defacing
marks
or seals
Repeal and
replacement
of
section 144
Amendment
of section
145
Repeal and
replacement
of section
171B
Remission
of
unrecovered
duty,
fine, etc

r seals
Repeal and
replacement
of
section 144
Amendment
of section
145
Repeal and
replacement
of section
171B
Remission
of
unrecovered
duty,
fine, etc

436 No. 25 of 2023] Customs and Excise (Amendment)
(ii) the cost of collection of that tax debt is
higher than the amount to be collected;
and
(iii) the tax debt is less than two hundred
kwacha. (2) The Commissioner-General may, for purposes of subsection
(1), request for documentary evidence as the Commissioner-
General may determine. 13. Section 188A of the principal Act is amended by the
deletion of the words “electronic fiscal device” wherever the words
appear and the substitution therefor of the words “electronic
invoicing system”. 14. The First Schedule to the principal Act is amended as set
out in Appendix I. 15. The Second Schedule to the principal Act is amended as
set out in Appendix II. 16. The Fourth Schedule to the principal Act is amended as
set out in Appendix III. 17. The Fifth schedule to the principal Act is amended in
paragraph 3(1) by the deletion of the word “transaction” and the
substitution therefor of the word “customs”. 18. The Sixth Schedule to the principal Act is amended in
paragraph 1 by the—
(a) deletion of subparagraph (2); and
(b) renumbering of subparagraphs (3), (4), (5) and (6) as (2),
(3), (4) and (5), respectively.

ragraph 1 by the—
(a) deletion of subparagraph (2); and
(b) renumbering of subparagraphs (3), (4), (5) and (6) as (2),
(3), (4) and (5), respectively.

Amendment
of section
188A
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Fifth
Schedule
Amendment
of Sixth
Schedule

ion
188A
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Fourth
Schedule
Amendment
of Fifth
Schedule
Amendment
of Sixth
Schedule

APPENDIX I
(Section 14)
FIRST SCHEDULE
(Section 72)
The First Schedule to the principal Act is amended in—
(a) Chapter 22, in the description column of subheading 2202.10.10 by the deletion of the
words “Mineral waters, not aerated” and the substitution therefor of the words “waters,
including mineral waters, not aerated”;
(b) Chapter 73,by the deletion of subheading 7308.90.90 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit of Quantity CustomsDuty
--- Other
7308.90.91 ---- panels for buildings Kg 15%
and cold room insulation
7308.90.99 ---- Other Kg 15%;
(c) Chapter 85, in the Customs Duty Rate column opposite subheading 8537.10.00 by the
deletion of the figure “15%” and the substitution therefor of the figure “25%”;
(d) Chapter 86, in the Customs Duty Rate column opposite subheadings 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 by the deletion
of the figure “10%” and the substitution therefor of the word “free”;
(e) Chapter 87, in the Customs Duty Rate column opposite subheadings-
(i) 8702.40.90 by the deletion of the figure “15%” and the substitution therefor
of the word “free”;
(ii) 8703.80.20, 8703.80.30, 8703.80.90 by the deletion of the figure “15%” and
the substitution therefor of the word “free”; and
(iii) 8704.60.90 by the deletion of the figure “15%” and the substitution therefor
of the word “free”; and
(f) Chapter 96,by the deletion of subheading 9619.00.90 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit of Quantity Customs Duty
--- Other
9619.00.91 ---- Baby diapers Kg 15%
9619.00.99 ---- Other Kg 15%.

ng:
HS Code Description of Goods Statistical Unit of Quantity Customs Duty
--- Other
9619.00.91 ---- Baby diapers Kg 15%
9619.00.99 ---- Other Kg 15%.

Customs and Excise (Amendment) [No. 25 of 2023 437

Customs and Excise (Amendment) [No. 25 of 2023 437

APPENDIX II
(Section 15)
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, 2009.61.00, 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 “K0.30” and the
substitution therefor of the figure “K0.60”;
(b) heading 6(3) in the Duty Rate Column opposite subheading 2207.20.90, by the deletion of
the figure “125%” and the substitution therefor of the figure “60%”;
(c) heading 7, in the Duty Rate Column opposite-
(i) heading 24.01, by the deletion of the figure “K361” and the substitution
therefor of the figure “K400”;
(ii) heading 24.02, by the deletion of the figure “K361” and the substitution
therefor of the figure “K400”; 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 “K361” and the substitution therefor of the
figure “K400”;
(d) heading 9 by the—
(i) insertion of the following new subheading immediately after subheading (1):
Heading Description of Harmonised Commodity Statistical Duty Remarks
Goods Description and Unit of Rate
Coding System Quantity
9 (2) coke and semi- 2704.00.00 tonne 5%
coke of coal, of lignite
or of peat, whether
or not agglomerated;
retort carbon.

Rate
Coding System Quantity
9 (2) coke and semi- 2704.00.00 tonne 5%
coke of coal, of lignite
or of peat, whether
or not agglomerated;
retort carbon.

; and
(ii) re-numbering of subheadings (2) and (3) as subheadings(3) and (4), respectively; and
(e) heading 14, in the Duty Rate Column opposite subheadings 8703.40.90; 8703.50.90;
8703.60.90 and 8703.70.90, by the deletion of the figure “30%” and the substitution therefor
of the figure “25%”. 438 No. 25 of 2023] Customs and Excise (Amendment)

8703.70.90, by the deletion of the figure “30%” and the substitution therefor
of the figure “25%”. 438 No. 25 of 2023] Customs and Excise (Amendment)

APPENDIX III
(Section 16)
FOURTH SCHEDULE
(Section 77)
Part I of the Fourth Schedule to the principal Act is amended by—
(a) in the surtax column opposite subheading 1107.10.30 by the insertion of the figure “5%”;
(b) the deletion of subheadings 0404.10.00, 3923.21.99, 3923.29.99, 7005.21.00, 7005.30.00,
7202.41.00, 7217.20.00, 7226.11.00, 7306.90.00 and 7307.21.00;
(c) in the surtax column opposite subheadings 6904.90.10, by the deletion of the figure “5%”
and the substitution therefor of the figure “30%”;
(d) in the surtax column opposite subheadings 6907.21.00, 6907.22.00, 6907.23.00, 6907.30.00
and 6907.40.00, by the deletion of the figure “20%” and the substitution therefor of the
figure “30%”;
(e) in the surtax column opposite subheading 9404.21.00, by the deletion of the figure “5%” and
the substitution therefor of the figure “30%”; and
(f) the insertion of the following subheadings in the appropriate places:
HS Code Description of Goods Surtax rate
7003.19.00 Other Non-wired sheets cast glass and rolled glass 5%
7003.30.00 profiles 5%
7004.90.00 Other glass 5%
7005.10.00 Non-wired glass, having an absorbent, reflecting or non-reflecting layer 5%
7005.29.00 Other 5%
7308.90.91 Panels for buildings and cold room insulation 5%
9619.00.91 Baby diapers 5%.

ent, reflecting or non-reflecting layer 5%
7005.29.00 Other 5%
7308.90.91 Panels for buildings and cold room insulation 5%
9619.00.91 Baby diapers 5%.

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