WORLD TRADE
ORGANIZATIONG/VAL/N/1/ZMB/1
5 October 2000
(00-4081)
Committee on Customs Valuation Original:  English
NOTIFICATION UNDER ARTICLE 22 OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF
THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
ZAMBIA
The following communication, dated 3 August 2000, has been received from the Permanent
Mission of the Republic of Zambia.
_______________
On behalf of the Government, the Permanent Mission of Zambia wishes to notify Zambia's
implementation of the Customs Valuation Agreement effective 1 January 2000 in accordance withArticle 22.2 of the Agreement.
Accompanying this letter is the new Customs and Excise Act and the Customs and Excise
(General) Regulations
1, 1999, in line with the Agreement.
                                                     
1 In English only.G/VAL/N/1/ZMB/1
Page 2
CHAPTER  322
THE CUSTOMS AND EXCISE ACT
ARRANGEMENT   OF S ECTIONS
PART  I
PRELIMINARY
Section
1. Short title
2. Interpretation
3. Commissioner-General and Commi ssioner of Customs and Excise
4. Powers of  Commissioner-General
PART  II
POWERS  OF  OFFICERS
5. Stationing of officers on ship or train
6. Officers to travel free when on duty
7. Powers of officers in relation to ships, aircraft, or vehicles
8. Sealing of goods on ships, aircraft, or vehicles
9. General powers of officers
10. Taking of samples
11. Opening of packages
12. Action of officer when given unsatisfactory answers to questions
PART  III
IMPORTATION  OF  GOODS
13. Customs ports, aerodromes and houses
14. Establishment of customs barriers
15. Prohibition of importation or exportation except through appointed ports
16. Appointment of landing, loading, and examination places
17. Appointment  of customs areas
18. Charges by owner or operator of customs area
19. Vehicles entering or leaving customs areas
20. Person in charge of train to supply documents to officer
21. Person in charge of vehicle to report goods
21A.  Duty of persons arriving in Zambia to report to custom house
22.   Report of arrival of aircraft
23. Report of arrival of ships
24. Non application of section  fifteen
25. Report by operator of a pipeline
26. Report may be amended
27. Cargo may remain on board ships or aircraft
28. Liability for duty
29. Master, pilot, or pipeline operator may appoint agentG/VAL/N/1/ZMB/1
Page 3
30. Goods deemed to have been imported
31. Time of importation
32. No importation without entry
32A.    Entry  of ships, aircraft and other vehicle
     Section
33. Entry of goods
34. Types of entry of imported goods
35. Repealed by Act No. 4 of 1999
36. Repealed by Act No. 4 of 1999
37. Details to be shown on entry
38. Repealed by Act No. 4 of 1999
39. Repealed by Act No. 4 of 1999
40. Goods prohibited from importation
41. Restricted importations
41A. Declaration of currency notes
42. Wreck
PART  IV
CUSTOMS CARRIERS
43. Customs Carriers
44. Payment of duty by customs carrier
45. Repealed by Act No. 4 of 1999
46. Repealed by Act No. 4 of 1999
PART  V
EXPORTATION  OF  GOODS
47. Exporter to deliver customs documents and produce goods
48. Exportation of goods
49. Exportation of goods over land
50. Outward clearance of ships
51. Outward clearance of aircraft
52. Master, pilot, or pipeline operator may appoint agent
53. Time of exportation of goods
54. Restriction of exportation
PART  VI
WAREHOUSING  OF  GOODS
55. Licensing of bonded warehouse
56. Issuing or reissuing of bonded warehouse licence
57. Storing of goods in warehouse without payment of duty
58. Removal of goods from warehouse
59. Bonded goods as stores for aircraft or ships
60. Repealed by Act No. 4  of 1999G/VAL/N/1/ZMB/1
Page 4
61. Liability of goods to duty at date  of entry for consumption
62. When warehoused goods shall be cleared
63. Sorting, repacking or destroying goods under customs authority
64. Transfer of ownership of goods warehoused
65. Warehouses may be locked by an officer
66. Taking stock and duty on deficiencies
67. Sampling of warehoused goods
  Section
68.   Remittal of duty on certain warehoused goods which are  destroyed, etc.
68A.  Failure to pay duty by importer or owner of warehoused goods
69. Removal of goods in bond to any other port of entry or any other country
70. Responsibility for goods placed in a bonded warehouse
PART  VII
ORDINARY DUTIES  AND D UMPING  DUTIES
71. Definition of production of goods
72. Customs duties
73. Determination of origin of manufactured goods
74. Interpretation
75. Complaint against goods
75A. Extent of injury
75B. Provisional dumping or countervailing duty
75C. Application of dumping and countervailing duty
75D. Provisional duty on imported goods
75E. Powers on an inquiry on subsidised or dumped goods
76. Excise duties
 76A. Payment of excise duty on imported goods
77.   Surtax
78. Repealed by Act No. 4 of 1999
79. Duties payable subject to certain provisions
80. Repealed by Act No. 4 of 1999
PART  VIII
AGREEMENTS
81. President may enter into customs agreements
82. Minister may make regulations to give effect to agreements
83. Provisions of agreements and regulations to prevail when inconsistent with this Act or
any other lawG/VAL/N/1/ZMB/1
Page 5
84. Repealed by Act No. 4 of 1999
PART  IX
 VALUE FOR  DUTY  PURPOSES
85. Importer to specify customs value on entry
86. Amendment of valuation assessment
87. Foreign currency to be converted into Zambian currency
88. Assessment of excise duty due on importation
88A. Assessment of excise duty and surtax on goods manufactured in Zambia
88B. Valuation of exports
PART  X
REBATES,  REFUNDS,  AND  REMISSIONS  OF  DUTY
        Section
89. Suspension and rebate of certain duties
90. Claims for exemption; burden of proof on claimant
91. Goods for President to be exempt from duty
92. Refunds generally
PART  XI
EXCISE  AND  SURTAX  MANAGEMENT
93. Licence to manufacture goods liable to excise duty or surtax
94. Goods which may be manufactured without licence and without payment of duty
95. Authority to manufacture goods without licence and without payment of duty
96. Power of Commissioner-General to authorise manufacture of certain goods
97. Licensing of  manufacturers
98. Refusal or suspension of licence
99. Appeals
100. Surrender of licence
101. Authorised premises
102. Repealed by Act No. 4 of 1999
103. Repealed by Act No. 4 of 1999
104. Repealed by Act No. 4 of 1999
105. Repealed by Act No. 4 of 1999
106. Repealed by Act No. 4 of 1999
107. Repealed by Act No. 4 of 1999
108. Duties of licensed manufacturer
109. Records to be kept on licensed premises
110. Stocktaking
111. Duty to be paid on surplus stock
112. Duty to be paid in respect of deficiency in stock, etc.G/VAL/N/1/ZMB/1
Page 6
113. Entry and search of premises
114. Where processes in licensed premises are to be carried out and goods kept
115. Supervision of operations
116. Tables for calculating quantities of goods liable to excise duty or surtax
117. Obligations of manufacturers of goods liable to excise duty or surtax
118. Licensee to provide storerooms, plugs, taps, etc.
119. Damages to locks, pipes, safes, etc.
120.    Erection of safes, receivers, and requisites in connection therewith
121. Vats and butts
122. Ascertaining capacity of distillery, refinery tanks etc.
123. Strength to be as denoted by Gay Lussacs’ Hydrometer
124. Spirits store
125. Receipt into spirits store
126. Storing of manufactured wines
        Section
127. Removal of and securing of duty on spirits or wines
128. Opening of store in the absence of an officer
129. Repealed by Act No. 4  of 1999
130. Repealed by Act No. 4 of 1999
131. Prohibitions in respect of brewing
132. Prohibitions in respect of worts, wash, low-wines, etc.
133. Spirits, worts, etc., illicitly kept
134. Removing or selling tobacco in respect of which any provision of this Act has been
contravened to be an offence
135. Using or supplying unauthorised or previously used stamp labels to be an offence
136. Restriction of weight of cigarettes which may be manufactured
137. Removal of goods liable to excise duty or surtax
138. Procedure on cessation of manufacture of goods liable to excise duty or surtax
139. Loss of goods liable to excise duty or surtax in warehouses
PART  XII
OFFENCES,  PENAL  PROVISIONS,  AND  PROCEDURE
  
140. False statements by persons arriving in Zambia
141. False invoices, false representation and forgery
142. Possession of blank invoice
143. Obstruction of officers
144. Removing, altering, or defacing marks or seals
145. Certain responsibilities of master, pilot, or person in charge of vehicle
146. Removing or breaking locks placed on warehouse
147. Failure to make full declaration of sealable goodsG/VAL/N/1/ZMB/1
Page 7
148. Bribery, collusive seizure or agreement not to seize
149. Smuggling
150. Importation of prohibited or restricted goods to be an offence
151. Miscellaneous offences
152. Warehousing irregularities
153. Offences by licensed manufacturer
154. Offences relating to the use of ships, aircraft, or vehicles
155. General penalties
156. Concealed goods
157. Forfeited packages, containers, or utensils
158. Substitution of other goods for goods actually liable to seizure
159. Vehicles carrying goods liable to forfeiture
160. Ships, aircraft, or vehicles adapted for smuggling liable to forfeiture
161. Embargo on goods which have passed out of customs control
162. Power of officer to seize goods
163. Power of Commissioner-General  to release goods seized
164. Notice of action to be given to officer
165. Tender of amends and effect thereof
       Section
166. Court may refuse costs
167. Pest infected or harmful goods
168. Imposition of fine by Commissioner-General
169. Orders by court as to unpaid duty and forfeitures
170.    Liens and preferences
170A.  Recovery by distress
171.  Interest to be paid for late payment
          171A. Attachment of debts
172.    Impounding of documents
173.    Burden of proof
174.    Evidence in certain circumstances
PART  XIII
GENERAL
  
175. Secrecy
176. Oaths and affidavits
177. Entries, oaths, etc., made outside Zambia to be of full force and effect in Zambia
178. Translation of foreign documents
179. Conditions and enforcement of bonds
180.    Fresh security
181.  Joint and several liability of subscribers to bond
182. Security to be given by agents and other persons for due observance of lawsG/VAL/N/1/ZMB/1
Page 8
182A. Licensing of Clearing and Forwarding Agents
183. Liabilities of agent and principal
184. Written authority to transact business on behalf of another
185. Expense and risk of handling goods
186. Repealed by Act No. 4 of 1999
187. Sellers of goods to produce proof of payment
188. Persons carrying on business to keep proper books
189. Claims and refunds
190. Repealed by Act No. 4 of 1999
191. Rates of duty in relation to time of importation or entry
192. Circumstances in which payment of proposed duty may be deferred
193. Repealed by Act No. 4 of 1999
194. Policies and instructions by Commissioner-General
195. Customs warehouses
196. Weights and measures
197. Goods in transit
198. Regulations
199. Orders
200. Rules
201. Delegation of Commissioner-General’s functions
202. Presumption as to absence of licence, etc.
        Section
203. Disposal of goods by the Commissioner-General
204. Goods to be donated by Commissioner-General
205. Proceeds of sale
206. Savings and transitional provisions
FIRST SCHEDULE           -  Customs tariff
SECOND  SCHEDULE       -  Excise tariff
THIRD  SCHEDULE         -  Repealed by Act No. 4  of 1999
FOURTH  SCHEDULE       -  Surtax tariff
FIFTH SCHEDULE -  Valuation of goods for the purpose of the Tariff.
SIXTH   SCHEDULE - Valuation of goods for the purposes of assessing Excise duty or surtax
payable on goods manufactured in ZambiaG/VAL/N/1/ZMB/1
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CHAPTER 322
CUSTOMS AND EXCISE
An Act to provide for the imposition, collection and
management of customs, excise and other duties, thelicensing and control of warehouses and premises for themanufacture of certain goods,  the regulating, controlling
and prohibiting of imports and exports, the conclusion ofcustoms and trade agreements with other countries,forfeitures and for other matters connected therewith orincidental thereto.
[1st July1 955]
PART I
PRELIMINARY
Short Title 1.  This Act may be cited as the Customs and Excise Act.
           (As amended by G.N. No. 407 of 1963
and Act No. 4  of 1999)
2.  In this Act, unless the context otherwise requires  −
“agreement” means any customs or trade agreement entered into by the President in
terms of section eighty-one ;
“alcoholic spirits” means a mixture of alcohol in distilled water containing 57.1 per
centum of alcohol by volume at 15.6 degrees Celsius or 49.28 per centum of alcohol
by weight, and having a specific gravity at 15.6 degrees Celsius of 0.91976 referred to
distilled water at the same temperature.
“aircraft” includes balloons, kites, gliders, airships, and flying machines;
“alcoholic strength” in relation to spirits, means the strength of alcohol by volume
ascertained by Gay Lussac’s hydrometer.
“Assistant Commissioner” means an Assistant Commissioner of the Customs and
Excise Division of the Zambia Revenue Authority;
Cap. 321
“Authority” means the Zambia Revenue Authority established by the Zambia
Revenue Authority Act;
“beer” includes  −
(a) ale, stout, porter, spruce beer, lager beer and black beer; and
(b) any other potable liquid containing two percentum of alcohol by volume
which is derived by fermentation other than honey beer, opaque beer, cider, perry or
wine;
“Board” means the Zambia Revenue Authority Board established by the
Cap. 321 Zambia Revenue Authority Act;
“brandy” means  −InterpretationG/VAL/N/1/ZMB/1
Page 10
(a) a distillate produced solely by the distillation of wine derived from the
fermented juice of grapes, by a pot still or similar process at a strength not exceeding
eighty per centum of alcohol by volume; or
(b) a mixture of two or more distillates as defined in paragraph (a) of this
definition; or
(c) a distillate or mixture of distillates as defined in paragraph (a) or (b) of  this
definition to which has been added wine spirit or neutral spirit and flavouring matter so,
however, that the finished product contains not  less than twenty per centum of distillate
referred to in paragraph (a) calculated by alcoholic strength by volume at a temperature
of 20 degrees Celsius; or
(d) marc brandy; and includes synthetic or imitation brandy which means a
potable liquor containing more than two per centum of alcohol  by  volume and which
purports to have or has the appearance and flavour  of brandy but was produced by
methods other than those specified in paragraph (a), (b) or (c) of this definition, and is
not marc brandy;
“brewer” means a brewer or manufacturer of beer;“cigar” includes cheroot and cigarillo;
“cigarette” means any article made from cigarette tobacco rolled or
enveloped in paper or other covering;
“cigarette tobacco” means
 −
(a) any tobacco cut into strips less than one millimetre in width and includes any
cut tobacco described or offered for sale as tobacco for making intocigarettes;
(b) a mixture of any cut tobacco with tobacco as defined in paragraph (a) of this
definition;
“Commissioner” means the Commissioner of the Customs and Excise Division  of
the Zambia Revenue Authority;
“Commissioner-General” means the Commissioner-General appointed under the
Zambia Revenue Authority Act;
“consumption” means consumption or use in Zambia;
     “container” in relation to tobacco or cigarettes, means any tin, box, package,  or other
immediate container in which such tobacco or cigarettes is contained;
“crew” includes every person, except the master or pilot, employed in any capacity on
any ship, aircraft or vehicles;
“custom house” means a custom house appointed by the Minister in terms of section
thirteen;
“customs aerodrome” means any aerodrome appointed by the Minister in terms of
section thirteen  as being a place at or through which goods may be imported or
exported and persons may arrive or depart, by air;G/VAL/N/1/ZMB/1
Page 11
“customs area” means a place appointed by the Commissioner-General in terms of
section seventeen;
“customs carrier” means a person licensed by the Commissioner-General under
section forty-three  to carry uncustomed or in bond goods;
“Customs Division”  means the Customs and Excise Division of the Zambia Revenue
Authority;
“customs port” means a place appointed by the Minister under section thirteen as
being a place through which goods may be imported or exported and at which
persons may arrive or depart, by land or water;
“customs value” means the customs value of those goods determined in accordance
with the Fifth Schedule to this Act;
“customs warehouse” means any building, premises or area in Zambia that is declared
by the Commissioner-General to be a customs warehouse in terms of section one
hundred and ninety-five ;
“Deputy Commissioner” means a Deputy Co mmissioner of the Customs and Excise
Division of the Zambia Revenue Authority;
“distiller” means any person who conducts, works, or carries on any distillery either 
by himself or through his agent or servant;
“distillery” means any place or premises where any process of distillation whatever of
spirits is carried on, or where any process of rectification of spirits is carried on, or
where any spirits are manufactured or produced from any substance whatever by any
process other than fermentation;
“distress”  means to detain or seize in substitution for other goods such goods or
chattels as are deemed to be of equivalent value to those other goods or the sum of
duties and other charges deemed to be due to the Republic on those other goods and
“notice of distress” and cognate expressions shall be construed accordingly;
“duty” means any duty leviable under any law relating to customs and excise and
includes surtax;
 “duty paid value” means the customs value of any goods as determined in accordance
with the provisions of the Fifth Schedule plus the duty payable thereon;
“entry” in relation to the clearance of goods for importation, warehousing, removal
from warehouse, or exportation means the presentation, in accordance with the
provisions of this Act, of a correctly completed declaration in writing in the
prescribed form, together with such bills of lading, invoices, certificates and other
documents as are by or under this Act required to be furnished  with that declaration,
and “an entry” or “bill of entry” and “to enter” and cognate expressions shall beconstrued accordingly;
“examination station” means an area at a customs port designated by the
Commissioner-General under section sixteen for the embarkation and disembarkation 
of persons and the loading and unloading of goods;G/VAL/N/1/ZMB/1
Page 12
“excise duty” means a tax on particular goods or products or on a limited range of
goods or products, whether imported or produced domestically, which may be
imposed at any stage of production or distribution, by reference to the weight,
strength, or quantity of the goods or products, or by reference to their value.
 “export” means to take goods or cause goods to be taken out of Zambia, and cognate
expressions shall be construed accordingly;
“exporter” means any person in Zambia who takes goods or causes goods to be taken 
out of Zambia, and includes any employee or agent of such person and the owner of
such goods as are exported;
“fee units” means fee units as defined in the Fees and Fines Act;
“feints” means any liquid which, in the course of distillation, redistillation or
rectification, is conveyed to  −
(a) a feints receiver; or
(b) a vessel, the use of which as a feints receiver is authorised by or under this
Act;
“forfeited goods” means goods the property in which has passed to the Republic and
“forfeiture” and “liable to forfeiture” and cognate expressions shall be construed
accordingly;
“fortified wine” means wine, grape must or concentrated grape must to which  −
       (a)    spirits, as defined in paragraph (c) of the definition of that term in
                this section,  have been added; or
       (b)    wine mixed with spirits, as defined in paragraph (c) of the
               definition of that term in this section, has been added;
but does not  include wine, grape must, or concentrated grape must containing more
than thirty percentum of alcohol by volume;
“free on board” means the value of goods when shipped for export, and includes all
costs and charges up to the time of delivery of the goods on board the exporting
vessel, vehicle or aircraft and the term “free on board value” shall be construed
accordingly;
“gin” means  −
(a) a distillate resulting from the redistillation of neutral spirit in the presence of
juniper berries with or without the addition of common salt and harmlessaromatic or other flavouring matter in a pot or gin still; or
(b) a distillate as defined in paragraph (a) of this definition compounded with
neutral spirit;
and includes synthetic or imitation gin which means a potable liquor containing
more than two per centum of alcohol by volume and which purports to have or hasthe appearance and flavour of gin but was produced by methods other than those
specified in paragraph (a) or (b) of this definition;G/VAL/N/1/ZMB/1
Page 13
“goods” includes all wares, articles, merchandise, animals, matter, baggage, stores, or
things;
“he” means “he” or “she” and cognate expressions shall be construed accordingly;
“honey beer” means any portable liquid containing more than two per centum of
alcohol by volume but not more than ten per centum of alcohol by volume which is
derived by the fermentation of a mixture of honey and water;
“hydrocarbon oil” includes petroleum oil and oil produced from coal, shale, peat or
any other bituminous substance, and all liquid hydrocarbons, but does not include any
oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested
in a manner prescribed by the Commissioner-General, solid or semi-solid at a
temperature of twenty degrees Celsius;
“import” means to bring goods or cause goods to be brought into Zambia, andcognate expressions shall be construed accordingly;
“importer” in relation to goods, includes any owner of or other person for the time
being possessed of or beneficially interested in any goods before entry of the same
has been made and the requirements of this Act fulfilled, and the agent of any suchperson;
“in bond” in relation to the removal, transport or carriage of goods means the
removal, transport or carriage of goods which are uncustomed, by a customs carrier
or person authorised for that purpose and “in bond entry” and cognate expressionsshall be construed accordingly;
“landing” in relation to goods, includes the discharging of goods from a pipeline;“leaf tobacco” means the cured leaves of the tobacco plant;
“licensed premises” means any premises in respect of which a licence is issued in
terms of section ninety-seven ;
 “loading” in relation to goods, includes the pumping or insertion of goods into a
pipeline;
 “low-wines” means spirits of first extraction by a single still and conveyed into a low
wines receiver;
“manufacture” in relation to goods liable to excise duty or surtax, other than imported
goods, includes the mixing, brewing, distilling, or production of goods liable to
excise duty or surtax;
“manufactured tobacco” means
 −
(a)  leaf tobacco which has been subjected to any process of manufacture
including cutting, grinding, crushing, rolling, breaking, tearing or rubbing;
and
(b)  manufactured or partially manufactured tobacco which is subjected to any
further process of manufacture including cutting, grinding, crushing, rolling,
breaking, tearing or rubbing; andG/VAL/N/1/ZMB/1
Page 14
(c) scrap tobacco, tobacco waste, tobacco clippings or stems or deposits of
tobacco resulting from any processing or handling of leaf tobacco, made up
for consumption or use in or outside Zambia;
“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 ninety-
three  and any person who mixes, brews, distils, or produces 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;
“master” in relation to any ship or vehicle, means any person, other than the pilot of a
ship, having charge of such ship or vehicle;
“methylate” includes any prescribed method of denaturing and cognate expressions
shall be construed accordingly;
 “neutral spirit” means a spirit derived from the fermentation of carbohydrate
materials and rectified at a strength of not less than ninety percentum of alcohol byvolume;
“officer”
  means a  person appointed by the Commissioner-General for the purposes
of this Act, or any other person who is declared by the Commissioner-General to be
an officer for the purposes of this Act whether at the time of appointment orotherwise;
 “opaque beer” means any potable liquor containing more than two per centum  of
alcohol by volume which
 −
(a) is derived by the fermentation of a mash of cereal grain or vegetable or of
grain or vegetable products, with or without the addition of sucrose; and
(b) contains the mash or residue of the mash from which it is derived;
“operator” in relation to a pipeline, includes any person responsible for the
management thereof or for pumping or insertion of goods into or the discharge of
goods from the pipeline;
“package” means any container, wrapping or outer cover and its contents, or any
bundle or single piece where the goods are not packed;
“penalty units” means penalty units as defined in the Fees and Fines Act;
“pilot” in relation to any aircraft, means any person having charge of such aircraft;
“pipe tobacco” means any manufactured to bacco including tobacco in the form of
cake, plug or stick but not including cigars, cigarette tobacco, roll tobacco, snuff or
tobacco processed for any purpose other than chewing or smoking;
“potable” means suitable for consumption as an alcoholic beverage;“premises” means any building or place whatsoever;
 “refiner” means the proprietor or occupier of a refinery;G/VAL/N/1/ZMB/1
Page 15
“refinery” means any premises used for the manufacture, production or treatment of
hydrocarbon oil, but shall not include any premises used solely for cleaning, straining
or blending of hydrocarbon oil;
“revenue lock” or “revenue rod” means any lock or rod, as the case may be,
           affixed by an officer to any premises, other storage places, or goods, for           the protection of the revenue;
“roll tobacco” means
 −
(a) leaf tobacco which is grown in Zambia and is twisted and put up for sale in
the form of a roll, which is commonly known in Zambia as roll tobacco;
(b) tobacco grown in Zambia and made up into balls and commonly known as
inyoka tobacco;
 “rum” means  −
(a) distillate resulting from the distillatio n of the fermented juice of sugar cane or
its by-products at a strength not exceeding eighty-five per centum of alcohol
by volume; or
(b) a mixture of two or more distillates as defined in paragraph (a) of this
definition; or
(c) a distillate or mixture of distillates as defined in (a) and (b) of this definition
compounded with neutral spirit derived from sugar cane or its by-products so,
however, that the finished product cont ains not less than twenty per centum
of distillates referred to in paragraph (a) calculated by alcoholic strength
measurement; and includes synthetic or imitation rum which means a potable
liquor containing more than two per centum of alcohol by volume and which
purports to have or has the appearance and flavour of rum but was produced
by methods other than those specified in paragraph (a), (b) or (c) of thisdefinition;
“sealable goods” means
 -
(a) ship or aircraft stores and any other goods being the personal property of, or
in the possession of the pilot, master or any member of the crew, that are
subject to duty and on which such duty has not been paid; and
(b) goods including medical supplies, being prohibited or restricted imports
into Zambia that are declared to the Customs Division by the pilot or master
and which are held in a secure place under the personal supervision of the
pilot or master;
"ship”  includes any ship, vessel,  boat, hovercraft or floating construction of any kind
whatsoever, whether propelled by  steam or otherwise or towed;
“smuggling” means any importation, introduction, exportation, or attempted
importation, introduction, or exportation of goods with intent to defraud
the Government or to evade any prohibition of, restriction on, or
regulation as to, the importation, introduction, or exportation of any goods required to
be accounted for under this Act, and “smuggle” and “smuggled goods” havecorresponding meanings;G/VAL/N/1/ZMB/1
Page 16
“spirits” means  −
(a) ethyl alcohol; and
(b) feints; and
(c) potable liquid containing more than two per centum of alcohol by volume
which is not  −
(i) beer, honey beer, opaque beer, cider or perry; or
(ii) wine containing thirty per centum of alcohol by volume;
“stamp label” means any piece of paper or other material, having thereon the stamp,
mark or impression of any die, plate, or other instrument, made or used under this Act
for the purpose of denoting any duty:
 
“still” means a still designed for or capable of being used for the production andrefining of alcohol and includes part of any such still and all apparatus or part of
apparatus capable of being used for the production and refining of alcohol;
“uncustomed goods” means goods liable to duty on which the full duties have not
been paid, and any goods, whether liable to duty or not, which, being required to beaccounted for in terms of this Act, have not been so accounted for;
“vehicle” means any train, motor car, van, lorry, cart, or other conveyance of any
kind, except a ship or aircraft, and includes fittings, furnishings, and equipment
thereof and also animals and their harness and tackle;
“warehouse or bonded warehouse” means a building, installation or area licensed as a
bonded warehouse by the Commissioner-General in accordance with the provisions
of section fifty-five ;
“wash” means the liquid from any substance prepared for distillation after
fermentation has commenced;
“weight” means
 −
(a) in relation to tobacco, the net weight of such tobacco plus the weight of the
moisture and other substances contained therein at the time of manufacture;
and
(b) in relation to cigarettes, the weight of the cigarettes as a whole including the
weight of the tobacco, the paper or other wrapping materials, and the tipping
material, if any;
“wet goods” means potable liquid of any description containing more than two per
centum of alcohol by volume other than honey beer;
“wine”  −
(a) means any potable liquid derived by the fermentation of the juices of fruit or
vegetables or fruit or vegetable products; and
(b) includes fortified wine;
but does not include opaque beer, cider or perry;G/VAL/N/1/ZMB/1
Page 17
“wort” means any liquid or substance containing saccharine matter before
fermentation has commenced.
(As amended by No. 24 of 1955, No. 16 of 1956, No. 20 of 1957, Nos. 7 and 22 of 1959, No. 18 of
1960, No. 36 of 1962, No. 3 of 1963, G.N.   No.407 of 1963, Act No. 16 of 1964, S.I. No. 173 of 1965,
Acts No. 38 of 1966,  No. 48 of 1968, No. 6 of 1973, No. 24 of 1973, No. 2 of 1975, No. 4 of 1984,
No. 10 of 1988, No.25 of 1988, No. 20 of 1992,  N o. 16 of 1996, No. 9 of 1997 and No. 4 of 1999)
3. (1) The Commissioner-General shall be responsible for the administration of this
Act and any other law relating to customs and excise.
(2) The Commissioner-General shall, subj ect to the provisions of the Zambia
Revenue Authority Act, have  the management and control of the Customs andExcise Division and of all persons employed in that Division.
(3) The Board shall appoint a Commissioner of Customs and Excise Division
who shall be responsible for the day to day operation and management of the
Customs and Excise Division under the general supervision of the Commissioner
General.
(4) In the absence of the Commissioner-General from Zambia or when otherwise
directed by the Commissioner-General or the Board , the Commissioner of Customs
and Excise Division, shall subject to the directions of the Board, perform  the
functions of the Commissioner-General under this Act.
(Act No. 4 of 1999)
4.  The Commissioner-General may-
(a) with the consent of and subject to such conditions as the President may
determine, confer all or any of the powers and impose all or any of the
duties of an officer under this Act-
(i) upon any public officer or class of public officer;
 Cap. 97
(ii) upon any member, or class of member of the Defence Force or upon 
any prison officer as defined in the Prisons Act or upon any  police 
officer; and
(b) with the consent of any person who is not a person or a member of a class
of persons referred to in paragraph (a), confer all or any of the powers and
impose all or any of the duties of an officer under this Act upon that person.
(Act No. 4 of 1999)
PART  II
POWERS OF OFFICERS
5. The Commissioner-General may station an officer on any ship or train while
such ship or train is within Zambia and the master of any such ship or the person inCommissioner-
General and
Commissioner
of Customs
and Excise
Stationing
of officers
on ship
or trainPowers of
Commissioner-
GeneralG/VAL/N/1/ZMB/1
Page 18
charge  or control of any such  train shall provide free of charge such accommodation
and board as the Commissioner-General may reasonably require.
(Act No. 4   of 1999)
6. Any officer, when travelling on any duty connected with the administration
of this Act in any ship or train, shall be entitled to travel free of charge as a passenger
of such class as the Commissioner-General may direct.
7. (1) An officer may board any ship arriving at or being about to depart from any
port in Zambia, or being within Zambian waters, and -
(a) may freely stay on board for so long as the officer considers necessary for
the proper performance of  duties or until all goods laden therein have been
delivered from such ship;
(b) shall have free access and the right to search every part of the ship and to
examine all goods on board;
(c) shall have power to fasten down hatchways, doors and other openings;
(d) shall have power to lock up, seal, mark, or otherwise secure any goods on
board that ship; and
(e) shall have the right to, lock up, seal, or otherwise secure the ship's wireless
apparatus.
(2) An officer may enter any aircraft or vehicle arriving in or being about to
depart from Zambia, or any aircraft or vehicle within Zambia which is suspected of
containing uncustomed goods, and may, mutatis mutandis , exercise the powers
provided for in subsection (1).
(3) If any place or any package within or upon any ship, aircraft, or vehicle is
locked or otherwise secured and the keys thereto or other means of opening it
are not produced on demand, the officer may open such place or package in
any manner in his power.
(4) An officer may, in the pursuance of that officer’s duties, stop and detain
within the borders of Zambia any ship, aircraft, or vehicle entering or about to
depart from Zambia.
(As amended by G.N No. 407 of 1963, Act No. 16 of 1964,
 S.I No. 173 of 1965 and Act No. 4   of 1999)
8. (1) In addition to the powers conferred by section seven , an officer, if he enters
any ship, aircraft, or vehicle under the powers conferred by section seven , may,
subject to such regulations as may be prescribed or to such rules as the
Commissioner-General may make, seal up all sealable goods on the ship, aircraft, or
vehicle which are either unconsumed stores of the ship, aircraft, or vehicle or the
personal property or in the possession of the master or pilot or any member of the
crew thereof, and the master or pilot and members of the crew shall declare all such
sealable goods and produce such goods when called upon by an officer to do so.
(2) An officer may seal up any goods other than sealable goods in the possession
of the master, pilot, members of the crew, or passengers on the ship, aircraft, or
vehicle.Officers to
travel free
when on duty
Powers o f
officers in
relation to
ships, aircraft,
or vehicles
Sealing of
goods on ships,
aircraft, or
vehiclesG/VAL/N/1/ZMB/1
Page 19
(3) Except by the authority of an officer, no seal placed by an officer upon any
goods under this section shall be broken or disturbed while the ship, aircraft, or
vehicle remains at any place in Zambia.
(4) Nothing in this section contained shall in any way affect the provisions of
sections twenty , twenty-one , twenty-two  and twenty-three .
(5) An officer may permit surplus stores to be entered for consumption under and
subject to the same rules, regulations, and duties to which the like kinds of goods
would be subject on importation, or permit any surplus stores to be entered and
warehoused for future use as ship’s, aircraft or vehicle stores, even if they could not
legally be imported for consumption.
(As amended by G.N. No. 407 of 1963 and Act No. 4 of 1999)
9. (1) An officer may stop and search any person, including any person within or
upon any ship, aircraft, or vehicle, whom he has good reason to suspect of having
secreted about him or in his possession any dutiable goods or any goods in respect ofwhich there has been a contravention of any of the provisions of this Act:
Provided that
 −
(i) before being searched, such person may demand to be taken before  an
officer, who may, at his discretion, discharge such person or direct thathe be searched;
(ii) a person shall be searched only by a person of the same sex.
(2) For the protection of the revenue and the proper administration of this Act,
the Commissioner-General or an officer authorised by the Commissioner-General
may-
(a) without previous notice, at any time enter any store, shop, structure, or
enclosed area for the reception of goods, for the purpose of making such
examination and inquiry as he considers necessary, and may seal, mark, or
otherwise secure any package there found;
(b) while he is on such premises or at any other time, require from any person
the production then and there, or at a time and place to be fixed by the
officer, of any book, document, or thing which is required under the
provisions of this Act to be kept or exhibited, or which is or has been on
such premises or in the possession or custody or under the control of any
such person or his employee;
(c) at any time and at any place require from any person who has the
possession, custody, or control of any such book, document, or thing, as ismentioned in paragraph (b), the production thereof then and there, or at a
time and place to be fixed by the officer;
(d) examine and make extracts from and copies of such books or documents as
are mentioned in paragraph (b) and may require from any person an
explanation of any entry therein and may seize such books, documents, orthings as in his opinion may afford evidence of an offence under this Act;
andGeneral
powers of
officersG/VAL/N/1/ZMB/1
Page 20
(e) take with him on to such premises an assistant who may be a police officer
or other person.
(3) Any person who is in occupation, ownership, or control of any premises
referred to in subsection (2) and every person employed by him shall at all times
furnish such facilities as are required by an officer for entering such premises in the
course of his duties and for the exercise of the powers conferred by subsection (2).
(4) If an officer, after having declared his official capacity and his purpose and
having demanded admission into any premises referred to in subsection (2), is not
immediately admitted thereto, he and any person assisting him may at any time, but
during the hours of darkness only in the presence of a police officer, break open any
door or window or break through any wall on such premises for the purpose of entryand search.
(5) An officer and any person assisting him may at any time break up any part of
any premises referred to in subsection (2) for the purpose of search, and if any safe,
chest, box, or package is locked or otherwise secured and the keys thereof or othermeans of opening it are not produced upon demand, may open such safe, chest, box,
or package by any means at his disposal.
(6) If a search reveals no breach of this Act, any damage done by an officer or
person assisting him shall be made good at the expense of the Government, unless
such officer or other person has been obstructed in the exercise of his powers underthis section.
(7) Where the Commissioner-General has reasonable grounds to suspect that any
person, company or institution has contra vened or failed to comply with any
provision of this Act, he may apply to the High Court exparte  for an order requiring
any bank or financial institution to furnish him within the time limited by the order, astatement in writing containing particulars of
 :
(a) all bank accounts, whether current or deposit, business or private, of such
person, company or institution kept at any branch of that bank or financial
institution; and
(b) deposits or sources of deposits made by such person, company or institution
in any account maintained at that bank or financial institution; and
(c) all payments made by or to any such person, company or institution.
(8) Upon any such examination or inspection as is referred to in this section or in
respect of any matter connected with the provisions of this Act, an officer shall have
the right to put such questions to any person as may be required for obtaining all
necessary information.
(As amended by G.N No. 407 of 1963,  Acts No. 16 of 1996 and
No. 4 of 1999)
10. An officer may at any time take, without payment, samples of any goods for
examination or for ascertaining the duties payable thereon or for such other purpose
as the Commissioner-General may consider necessary, and such samples shall bedealt with and accounted for in such manner as the Commissioner-General may
direct:Taking of
SamplesG/VAL/N/1/ZMB/1
Page 21
Provided that any sample so taken shall, whenever possible, be returned to the owner
of the goods.
(As amended by Act No. 16 of 1996)
11. (1) An officer may require the owner of any package imported or believed to
have been imported into Zambia, or entered for export or believed to be intended for
export from Zambia, to open such package and may examine, weigh, mark, or seal
such goods as are contained therein.
(2) An officer may, in the absence of the owner of any such package as is
mentioned in subsection (1), open and examine such package at the owner’s risk and
expense.
(As amended by G. N. No. 407 of 1963,   Acts No. 16 of 1964 and
 No. 4  of 1999)
12. (1) Where an officer-
(a) is not satisfied that the answer to a question put to a person under any
section of this Act is correct;
(b) has not been given an answer to a question put to a person under any
section of this Act; or
(c) is not satisfied with the explanation given by a person in respect of goods
that are or have been, or that the officer suspects are or have been, in that
person's possession or under that person's control and the officer has
reasonable cause to suspect that an offence has been, is being, or is about to
be, committed against this Act by that person, the officer may-
(i) take such person to a police station and lay a charge against that
person; or
(ii) if there is no police station in the vicinity take such person before a
magistrate with a view to obtaining a warrant for that person’s arrest.
(Act No. 4  of 1999)
PART  III
IMPORTATION  OF   GOODS
13. (1) The Minister may, subject to such terms and conditions as the Minister may
specify-
(a) appoint places to be customs ports for Zambia at or through which goods
may be imported or exported and persons may arrive or depart, by land orwater;
(b) appoint places within Zambia to be customs aerodromes at or through
which goods may be imported or exported and persons may arrive or
depart, by air;Opening of
packages
Action o f
officer  when
given
unsatisfactory
answers to
questions
Customs ports,
aerodromes
and housesG/VAL/N/1/ZMB/1
Page 22
(c) define the roads or routes over which imported goods that are uncustomed,
or goods that are to be conveyed in bond or goods intended for export, shall
be conveyed to or from a particular customs port or customs aerodrome;
(d) appoint custom houses at customs ports or customs aerodromes or
elsewhere within Zambia for the processing of entries, the collection ofrevenue and for the general administration of this Act; and
(e) determine the hours of the day and night during which particular customs
ports and  custom houses shall be open for the processing of  persons and
goods either in general or in specific classes or categories.
(2) The Minister may, by statutory or der, revoke or amend any appointment,
determination, definition, direction or specification made under subsection (1).
(Act No. 4 of 1999)
14. (1) The Commissioner-General may establish customs barriers on any road or
route for the control of imports and exports.
(2) Any person who fails to stop at a customs barrier established in terms of
subsection (1) or who breaks or damages such barrier shall be guilty of an offence.
(As amended by No.1 of 1957 and Act No. 16 of 1996)
15. (1) Subject to subsections (2) and (3)  and section twenty-one A , all ships, aircraft
and vehicles including trains and all persons whether or not engaged in importing or
exporting goods shall enter or leave Zambia through ports or aerodromes appointed
under section thirteen , and shall follow such routes as may have been appointed or
defined under that section, and shall comply with all  rules and regulations made
under  this Act or any other written law  in force for the protection of the revenue and
trade of Zambia or for any other purpose.
(2) The Commissioner-General may, at his discretion, permit, subject to such
conditions as he may specify, ships, aircraft and vehicles and persons whether or not
engaged in importing or exporting goods to enter or leave Zambia through places or
aerodromes or by routes other than those appointed or defined in terms of section
thirteen .
(3) Any pipeline through which goods may be imported or exported shall, for its
length in Zambia, be laid along such route as may be defined in respect thereof under
section thirteen , and shall be constructed and operated in accordance with such
regulations as may be prescribed.
(Act No. 16 of 1964 as amended by Acts No. 48 of 1968, No. 16 of 1996
and  No. 4 of 1999)
16. (1) The Commissioner-General may appoint at any customs port or customs
aerodrome places to be known as examination stations for the embarking and
disembarking of persons and for the loading, unloading, and examination of goods
including baggage, and may from time to time make such rules and lay down such
conditions in connection therewith as the Commissioner-General considers necessary.Establishment
of customs
barriers
Prohibition o f
importation or
exportation
except through
appointed ports
Appointment
of landing,loading, and
examination
placesG/VAL/N/1/ZMB/1
Page 23
(2) Where at any customs port or customs aerodrome, an examination station has
been appointed under this section, any person who embarks or who disembarks or
who loads or unloads goods otherwise than at such place, except with the written
permission of the Commissioner-General, shall be guilty of an offence.
(As amended by Acts No. 16 of 1996 and No. 4 of 1999)
17. (1) The Commissioner-General may, subject to such terms and conditions as the
Commissioner-General may require-
(a) appoint any area, place or building in or at a customs port of entry or
customs aerodrome as a customs area in which imported goods or goods
for export may be held and stored  before entry for consumption,warehousing, export or such other purpose as permitted or required by
this Act.
(b) appoint customs areas at inland places for the receipt and storage of
uncustomed goods  carried by licensed customs carriers, includingtrains, before entry in accordance with this Act.
(2) The owner or operator of  a customs area shall  provide and maintain without
charge such accommodation and facilities as  the Commissioner-General  may
determine are reasonably necessary and suitable for the purposes of carrying out thefunctions and responsibilities of the Customs Division at that place.
(3) No person or vehicle shall enter or leave a customs area and no goods
whether dutiable or not shall be brought into or taken out of  any customs area,
otherwise than through an entrance or exit approved for that purpose by theCommissioner-General.
(4) No vehicle or goods shall be taken out of any customs area without the
permission of the Customs Division.
(5) Any person or vehicle entering or leaving any customs area and all goods
which are being brought into or out of such area may be detained by an officer for the
purposes of search or examination.
(6) The operation of any customs area shall  be subject to such regulations and
rules as may be made pursuant to the provisions of this Act.
(Act No. 4 of 1999)
18. No charges shall be made by the owner or operator of a customs area for the
reception and storage in that area of any imported goods during such period and
under such circumstances as may be prescribed under this Act.
(Act No. 4 of 1999)
19. The driver or person in charge or having the control of any vehicle which is
within or is entering or leaving any customs area shall, when requested to do so by an
officer by word, sign, or in any other manner, cause the vehicle to stop for the
purpose of search and examination, and no person shall cause the vehicle to be set in
motion again until permitted by such officer to do so.Vehicles
entering
or leaving
customs
areasCharges by
owner or
operator of
customs areaAppointment
of customs
areasG/VAL/N/1/ZMB/1
Page 24
(As amended by Act No. 4  of 1999)
20. (1) Upon first arrival in Zambia  of any train, the driver or other person in charge
of any train shall cause that train to proceed and stop within, a customs area and shall
deliver to the Customs Division an inward re port in the prescribed form together with
such other documents as may be required by the terms and conditions of the customscarriers licence issued to the owner or operator of the train.
(2) The driver or other person in charge of the train  shall answer any questions
asked by any officer in regard to the train, its journey and all persons, or goods
carried on it.
(3) No goods shall be unloaded from or loaded on to any train or any part of a
train separated from any other part other than with the permission of the Customs
Division.
(4) Any goods permitted by the Customs  Division to be unloaded are to be
unloaded  within the customs area.
(5) No train shall  leave the customs area to continue its journey within Zambia
or for any other purpose other than with  the written permission of the Customs
Division.
(6) On having received  permission from the Customs Division to leave the
customs area,  the driver or person otherwise in charge of the train shall  comply  with
any terms or  conditions of that permission and of the customs carriers licence issued
to the owner or operator of the train.
(Act No. 4   of 1999)
 21. (1) The person in charge of any vehicle, other than a railway train, arriving in
Zambia, shall-
(a) in the case of arrival by ship or aircraft, unless otherwise directed by an
officer, proceed immediately with th e vehicle from the examination station,
or other approved point of unloading, to a customs area at that port  or
aerodrome; or
(b) in the case of arrival by road, unless otherwise directed by an officer,
proceed immediately to a customs area at that port and before unloading or
in any manner disposing of such vehicle or any goods thereon or containedtherein, shall  deliver to the custom house at that port, a report in the
prescribed form together with such other documents as may be required by
the terms and conditions of  any customs carriers licence issued to the
owner or operator of the vehicle.
(2) The driver or other person in charge of the vehicle shall answer any questions
asked by any officer in regard to the vehicle, its journey and all persons or goods
carried in or on it.
(Act No. 4 of 1999)
21 A.  (1) Any person arriving in Zambia shall-Person in
charge oftrain to
supply
documents toofficer
Duty ofpersonsarriving in
Zambia to
report tocustom
housePerson in
charge ofvehicle to
report goodsG/VAL/N/1/ZMB/1
Page 25
(a) in the case of  persons arriving by train, report to the Customs Division at
the customs area designated for trains at the customs  port of  arrival;
(b) in the case of  persons arriving by ship or aircraft, whether or not travelling
by vehicle carried on that ship or airc raft, report to the Customs Division at
the examination station of the customs port of arrival;
(c) in the case of persons arriving by  vehicle, unless otherwise directed by an
officer, convey that vehicle immediately to a customs area appointed at the
customs port of arrival and  report to the custom house at that port;
(d) in the case of persons crossing the border by foot or by means of transport
other than as specified above, report to the custom house at the customs port
nearest to the point at which that person crossed the border.
(Act No. 4   of 1999)
22. (1) The pilot in charge of any aircraft arriving in Zambia shall, immediately after
the landing at a customs aerodrome or other place permitted under the  provisions of
section fifteen , cause the aircraft to proceed to the examination station  at that place.
(2) The pilot in charge of the aircraft shall-
(a) within one hour after landing the aircraft, deliver to the Customs
Division an inward report in the pr escribed form together with such
other documents as may be required by  or under this Act;
(b) answer any questions asked by any officer in regard to the aircraft, its
cargo, crew, passengers and journey.
(3) Except with the permission of the Customs Division, no person shall enter or
leave any aircraft that has arrived in Zambia or unload any cargo therefrom until a
report has been made in terms of this section and  any other customs requirements in
regard to inspection or examination of the aircraft and its passengers and or cargohave been completed.
(4) Except with the permission of the Customs Division and in accordance with a
customs clearance, no aircraft shall leave the customs examination station.
(Act No. 4  of 1999)
23. (1) The master of any ship arriving in Zambia  at a customs port or other place
permitted  in accordance with the provisions of section fifteen  shall cause that ship to
proceed immediately to an examination station.
(2) The master of any ship arriving in Zambia shall-
(a) within twenty-four hours of such arrival, deliver to the Customs Division
an inward report in the prescribed  form together with such other
documents as may be required by or under this Act;
(b) answer any questions asked by any officer in regard to the ship, its
cargo, crew, passengers and journey.
(3) Except with the permission of the Customs Division, no person shall enter or
leave any ship that has arrived in Zambia or unload any cargo therefrom until a reportReport o f
arrival of
aircraft
Report of
arrival of
shipsG/VAL/N/1/ZMB/1
Page 26
has been made in terms of this section and  any other customs requirements in regard
to inspection or examination of the ship and its passengers or cargo have been
completed.
(4) Except with the permission of the Customs Division and in accordance with
the customs clearance, no ship shall leave the examination station.
(Act No. 4   of 1999)
24. (1) Section fifteen  shall not apply to a ship or aircraft that is required or
compelled to berth, land, anchor or otherwise arrive at a place other than a customs
port or customs aerodrome if such arrival-
(a) is required by any statutory or other requirement relating to navigation;
or
(b) is compelled by accident, stress or weather or other necessity.
(2) The master, pilot or person in charge of any ship or aircraft to which this
section applies-
(a) shall report forthwith to a customs officer;
(b) shall not, without the consent of a customs officer, permit any goods
carried in the ship or aircraft to be unloaded from it or any of the crew
or passengers to depart from its vicinity; and
(c) shall comply with any directions given by a customs officer in respect
of any goods, crew or passengers carried in the ship or aircraft.
 (Act No. 4 of 1999)
25. The nature and quantities of goods imported or exported through a pipeline
shall be recorded and reported in such form as may be prescribed by the operator of
the pipeline in such form as may be prescribed and in such manner as the
Commissioner-General may direct, and, for the purpose of keeping such record andmaking such report, the operator shall, at his own expense, provide such apparatus
and appliances as the Commissioner-General may specify.
(Act No. 48 of 1968 as  amended by Acts No. 16 of 1996
and No. 4  of 1999)
26. If a report required in terms of section twenty-one, twenty-two, twenty-three,
or twenty-five  is found to be in any way incomplete or incorrect, an officer may, if
satisfied that there was no fraudulent intention, permit the report to be amended by
the person who made it.
(As amended by Acts No. 48 of 1968,  No. 16 of 1996
and No. 4   of 1999)
27. With the permission of and under conditions imposed by an officer
authorised for that purpose by the Commissioner-General at any port or customsaerodrome, the master of a ship or the pilot of an aircraft may retain on board cargoReport b y
operator of
a pipeline
Report ma y
be amended
Cargo ma y
remain on
board ships
or aircraftNon applicatio n
of section fifteenG/VAL/N/1/ZMB/1
Page 27
consigned to that port or aerodrome or may land at that port or aerodrome cargo not
consigned thereto.
(As amended by Act No. 16 of 1996
and No. 4 of 1999)
28. (1) The master of a ship, the pilot of an aircraft, the operator of a pipeline, or the
owner or person in charge of any other vehicle as the case may be, shall be liable for
the duty on all goods which are removed from the said ship, aircraft, pipeline or other
vehicle at any place in Zambia other than that to which they have been consigned or
at which they are required to be entered, and such liability shall continue until the
goods have been accounted for to the satisfaction of the Commissioner-General.
(2)   In all cases where under the provisions of subsection (1) liability for duty
does not rest upon the master of the ship, the pilot of an aircraft, the operator of a
pipeline, or the owner or person in charge of any other vehicle, liability for duty on
all imported goods or goods deemed to have been imported in terms of section thirty
shall rest upon the importer or, in the case of goods consigned to Zambia, for
transhipment to a place outside Zambia, upon the person within Zambia who dealswith the goods on behalf of the owner thereof.
(3)   If it can be shown before the delivery of any goods has been granted that
such goods have been wrongly consigned or addressed to Zambia or have been
imported through error or oversight on the part of the master of the ship, the pilot ofan aircraft, the operator of a pipeline or the owner or person in charge of any other
vehicle, the Commissioner-General may allow the said goods to be exported without
payment of duty under such conditions as he may impose.
(As amended by G. N. No. 407 of 1963,   No. 24 of 1973 and
Act No. 16 of 1996)
29. (1) Notwithstanding anything to the contrary contained in sections twenty-two,
twenty-three,  and  twenty-five,  the master of a ship, the pilot of an aircraft, or the
operator of a pipeline, may appoint an agent to perform any act including theanswering of questions under this Act, and any such act performed by the agent shall
in all respects and for all purposes be deemed to be the act of the master, pilot or
operator, as the case may be.
(2) Notwithstanding subsection(1), where the personal attendance of the master,
pilot or operator is required by an officer, such person shall attend in person and
answer any questions asked by an officer.
(Act No. 4  of 1999)
30. All goods reported under the provisions of this Part or shown on the bill of
lading, manifest, consignment note, waybill, or other document as having been
consigned to Zambia shall be deemed to have been imported unless it is proved to thesatisfaction of the Commissioner-General that they were not imported.
(As amended by G.N. No. 407 of 1963 and
Act No. 16 of 1996)
31. (1) The time of importation of any goods into Zambia shall be deemed to be
 −Master, pilot o r
pipeline
operator may
appoint agent
Goods
deemed to
have been
imported
Time of
importationLiabilit y
for dutyG/VAL/N/1/ZMB/1
Page 28
(a) in the case of ships and where goods are imported by ship, at the time when
the ship first enters the territorial waters of Zambia whether or not in the
course of a journey to Zambia;
(b) in the case of aircraft, and where goods are imported by aircraft, at the  time
when the aircraft first enters the sovereign airspace of Zambia whether or
not in the course of a journey to Zambia;
(c) in the case of trains and where goods are imported by train, at the time
when the train crosses the borders of Zambia;
(d) where goods are imported by pipeline, the time when the goods are
discharged from the pipeline in Zambia;
(e) Where goods are imported by means other than ship, aircraft, train or
pipeline, the time when the goods cross the borders of Zambia.
(2)  Deleted  by Act No. 4 of 1999
(As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968,
No. 14 of 1984, No. 16 of 1996, and No. 4 of 1999)
32. (1) Goods shall not be imported into Zambia without entry being made and
without such duties as may be imposed by law being paid or secured.
(2) Subject to the provisions of section thirty-four  and any regulations  and or
rules made pursuant to this Act, entry of imported goods shall in each case be made at
the customs port of first arrival for one of the following purposes-
(a)    for consumption;
(b)    for warehousing in a bonded warehouse;
(c)    for in-bond carriage to-
(i)    another customs port or customs aerodrome for export; or(ii)  a customs area at another customs port or inland place, for 
further entry.
(3) Goods entered for warehousing or otherwise for purposes involving in bond
carriage shall be conveyed by licensed customs carrier to such warehouse, or customs
area at another customs port or customs aerodrome or inland place as is specified in
the entry or consignment documents or as otherwise directed by the Customs
Division.
(4) Goods entered for in bond carriage to a customs area at another customs port
or inland place for further entry shall  be entered for consumption or warehousing
within the period of thirty days as provided in section thirty-three .
(5) The owner or occupier of a customs area shall not remove or permit the
removal of uncustomed goods placed in the customs area without written authority
from an officer, and no person shall remove or take delivery of uncustomed goods
from a customs area without written authority from an officer.No importation
without  entryG/VAL/N/1/ZMB/1
Page 29
(6) A carrier of goods or operator of a pipeline shall not remove or discharge or
permit the removal or discharge of uncustomed goods from the ship, aircraft, vehicle
or pipeline in his charge or control without written authority from an officer, and a
person shall not remove, discharge or take delivery of uncustomed goods from any
ship, aircraft, vehicle or pipeline without written authority from an officer.
(As amended by No. 16 of 1956, G.N. No 407 of 1963,
Acts No. 48 of 1968 and No. 4 of 1999)
 32A  (1) Notwithstanding anything in this Act,  entry pursuant to section
thirty-two  shall be made in respect of ships, aircraft, trains and other vehicles
imported into Zambia otherwise than as cargo, as may be prescribed or as the
Commissioner-General may determine in relation to any such ship, aircraft, train orother vehicle or class thereof, by rules made pursuant to section two hundred .
(2) For the purpose of making entry in respect of ships, aircraft, trains and other
vehicles imported into Zambia otherwise than as cargo these vehicles shall  be
deemed to have been imported as cargo and unloaded as such on arrival.
(Act No. 4 of 1999)
33. (1) All goods not entered within thirty days  after the time of  their importation
pursuant to section thirty-one  shall be liable to seizure.
(2) Where such goods are not entered for customs purposes pursuant to the
requirements of subsection (1) the goods shall be forfeited and may be sold or
disposed of by the Commissioner-General  in accordance with the provisions of
sections two hundred  and three  to two hundred and five .
(3) Notwithstanding the provisions of sub section (2), where any goods not
entered in accordance with subsection (1)  are, in the opinion of the Commissioner-
General unsuitable for storage or of a dangerous or perishable nature, the
Commissioner-General may direct that they be forthwith sold or disposed of in
accordance with the provisions of sections two hundred and three to two hundred and
five.
(4) Any sale or disposal undertaken pursuant to subsection (2) or (3)  shall be
undertaken without compensation to any person or party who may, either before or
after such sale or disposal, claim a financial or other interest in such goods.
(Act No. 4 of 1999)
34. (1) Subject to  subsection (2), the person making entry of any imported goods
shall-
(a) deliver to the Customs Division such copies as may be required of a duly
completed bill of entry;
(b) produce all such documents as may be required by the Customs Division;
(c) answer any questions relating to those documents or those goods; andEntry o f
ships, aircraft and
other vehicles
Entry ofgoods
Types o f
entry of
imported
goodsG/VAL/N/1/ZMB/1
Page 30
(d) unless the goods are entered to be warehoused or removed in bond, pay
all duties thereon within five days  of the issue by the Customs Division
of an assessment notice in the prescribed form.
(2) Where  −
(a) visitors motor vehicles are imported temporarily;
(b) goods not being goods for commercial use are imported in the baggage of
passengers and accompanying them on the same ship, aircraft, train or
vehicle other than a train;
(c) goods are unaccompanied passengers baggage not being goods for
commercial use; or
(d) goods valued at not more than three thousand fee units are imported;
the presentation of a bill of entry may be dispensed with and entry may be effected in
such other manner as may be provided for under this Act.
(3) An importer shall, at his own risk and expense, unload and reload, remove to
or from any place indicated by an officer, open, unpack, repack, and close up such of
the packages as an officer may require for examination, and all charges incurred in
the examination of goods shall be borne by the importer.
(4) Any person who represents, either personally or through an agent, to any
officer that he is the importer of any goods shall, in respect of those goods, be liable
for the fulfilment of all obligations imposed on importers by this Act or any law
relating to customs and excise, to prosecution for infringements thereof and to
penalties and forfeitures incurred thereunder.
(5)  Deleted by Act No. 4 of 1999
(6)  Deleted by Act No. 4 of   1999
(As amended by Acts No.20 of 1992 and No. 4 of 1999)
Section 35 - Repealed  by Act No. 4 of 1999
Section 36 - Repealed by Act No. 4  of 1999
37.(1) Entry in terms of section thirty-four shall not be valid unless  −
(a) particulars of the goods and packages in that entry correspond with the
particulars of the goods and packages as reported in terms of section twenty,
twenty-one, twenty-two, twenty-three, or twenty-five , and in the certificate or
other document, where any is required, by which the importation of those
goods is authorised;
(b) the goods have been properly described in the entry by the denomination
and with the characters, circumstances, and origin according to which they
may be imported or are charged with duty;
(c) the value of the goods in terms of section eighty-five  has been declared; and
(d) all documents required by the Customs Division have been produced and all
questions asked by the Customs Division in relation to such documents or
the imported goods, have been answered .Details to
be shown
on entryG/VAL/N/1/ZMB/1
Page 31
(2) Goods taken or delivered by virtue of an entry which is not valid, out of any
ship, aircraft, vehicle, pipeline, customs area, or bonded warehouse, or other place
where they have been deposited in terms of this Act shall be deemed to be goods
landed or taken without entry, and any person taking or delivering such goods shall
be guilty of an offence.
(3) If any goods in respect of which a valid entry has been made  −
(a) are delivered to any person from any customs area or other place where
they have been deposited in terms of this Act pending clearance through
customs, or from any ship, airc raft, vehicle, or pipeline; or
(b) are tampered with in any way whatsoever;
before authority for delivery has been granted in such manner as may be prescribed,
the person delivering or tampering with them shall be guilty of an offence.
(As amended by G.N. No. 407 of 1963, Acts No. 48
of 1968 and No. 4 of 1999)
38. Repealed by Act No. 4  of 1999
39. Repealed by Act No. 4  of 1999
40. (1) Subject to the provisions of subsection (3), the importation into Zambia of the
goods described in this subsection is prohibited  −
(a) false or counterfeit coin or banknotes and any coin or banknotes that are
intended for circulation in Zambia that are not legal tender in Zambia;
(b) any goods which in the opinion of the Minister are indecent, obscene or
objectionable;
(c) goods manufactured or  produced wholly or in part by prison labour or
within or in connection with any prison, jail or penitentiary excluding a
bona fide  gift made by a prisoner for the personal use of a private
individual;
(d) pirated and counterfeit goods and any goods bearing false or misleading
marks or descriptions as to their origin, purpose and use.
(e) qilika;(f) any goods the importation of which is prohibited by or under the authority
of any other law; and
(g) any other goods that may be declared to be prohibited goods by statutory
order issued by the Minister.
(2) Any goods imported in contravention of subsection (1) shall be liable to
forfeiture.
(3) The minister may authorise the importation of any goods described in
subsection (1) for the purpose of study, scientific investigation, or use as evidence in
any proceedings.Goods
prohibited
from
importationG/VAL/N/1/ZMB/1
Page 32
(As amended by No. 24 of 1955, G.N. No. 407 of 1963
 Acts No. 21 of 1966 and No. 4 of 1999)
41. (1) Except with the written permission of the Commissioner-General and under
such conditions as he may consider it necessary to impose, the importation into
Zambia of stills and all apparatus or parts of apparatus designed for or intended to beused for the production or refining of alcohols is prohibited.
(2) Goods, the importation of which is restricted by this Act or any other law,
shall only be imported in conformity with the provisions of this Act or other law.
(As amended by G.N. No. 407 of 1963 and Acts No.16 of 1996
and No.4 of 1999)
41A. (1) Any person importing into or exporting from Zambia, currency notes,
in any currency, exceeding in value the equivalent of five thousand  United States
Dollars shall make a declaration in the prescribed form.
(2) Where an officer has reason to believe that a person  required to make a
declaration under subsection (1) has not made or refuses to make the declaration or
where such person has made a declaration and the officer has reason to believe that
the declaration is an incorrect or false declaration, the officer may search that person
and any baggage or packages carried by or associated with that person.
(3) Where, after the search referred to in subsection (2), an officer finds currency
notes in excess of the amount specified in subsection (1), the officer shall seize the
currency notes in excess of that amount and that amount so seized shall be forfeited to
the state.
(4) A registered commercial bank, a bureau de change or any other financial
institution licensed under any law relating to the registration of banks and financial
institutions is exempt from the provisions of this section.
(5) Any person aggrieved by the seizure and forfeiture of his currency notes may
appeal to the Commissioner-General against the seizure and forfeiture within thirtydays from the date of seizure.
(Act No. 15 of 1994 as amended byActs No. 16 of 1996 and No. 4 of 1999)
42. (1) For the purposes of this section, “wreck” includes
 −
(a) flotsam and jetsam;
(b) any portion of a ship lost, abandoned, or stranded or of the cargo, stores, or
equipment thereof; and
(c) any portion of an aircraft or vehicle which has been wrecked or abandoned
or of the cargo, stores, or equipment thereof.
(2) Any person who has or who comes into, possession or control of any
uncustomed wreck-
(a) shall without delay give notice of  the wreck to the nearest Custom house;   Restricted
importations
Declaration
of currency
notes
WreckG/VAL/N/1/ZMB/1
Page 33
(b) without the permission of the Customs Division, shall not remove or alter in 
any quantity or quality any such wreck;
(c) if required, shall deliver that wreck or permit it to be delivered to such
person or place as directed by the Customs Division.
(3) Uncustomed wreck found within Zambia shall be deemed to be imported
goods that have not been entered pursuant to subsection (1) of section thirty-three  and
this Act  shall apply to such goods.
 (As amended by G.N. No. 407 of 1963 and Act No. 4 of 1999)
PART  IV
CUSTOMS CARRIERS
43. (1) The Commissioner-General may licence, subject to such terms and
conditions as the Commissioner-General  may impose,  persons to be known ascustoms carriers who shall be permitted to carry uncustomed and or in bond goods
within or through Zambia.
(2) Except with the written permission of the Commissioner-General or where
there are proceedings under a customs notice of redirection from the customs port offirst entry to a customs area at another customs port, no persons other than the
Customs Division and persons licensed as customs carriers under subsection (1), shall
be permitted to carry uncustomed or in bond goods within or through Zambia  beyond
a customs area at the port or aerodrome of first arrival.
(3) Without limiting the authority conferred on the Commissioner-General by
subsection (1),  the Commissioner-General may make the issue, continuation or
reissue of any customs carriers licence conditional on the provision of  a bond or
guarantee or similar undertaking as may, in the opinion of the Commissioner-
General, ensure that the duty due on any goods that might from time to time becarried  by the customs carrier shall be secured to the Republic.
(4) The Commissioner-General may permit, subject to such terms and conditions
as the Commissioner-General may impose,  customs carriers licensed as such by
authorities external to Zambia to act as if they were customs carriers licensed
pursuant to the provisions of this section.
(5) Nothing in this section or in this Act shall limit or otherwise prevent the
Commissioner-General from extending, subject to such terms and conditions as the
Commissioner-General may impose, any customs carriers licence issued under this
section to cover purposes allowed or approved under any international agreement to
which Zambia is a party.
(6) The Commissioner-General may at any time require that the form or amount
of such security required  under this section be altered as the Commissioner-General
may determine.Customs
carriersG/VAL/N/1/ZMB/1
Page 34
(7) Any offence against this Act by a customs carrier or any breach or instance of
non compliance with any term or  condition of  the licence issued under this section
to that person shall be grounds for the revocation or suspension of that licence.
(Act No. 4 of 1999)
44. (1) Notwithstanding any other provision of this Act or any other written law, a
person licensed, or permitted to operate within Zambia, as a licensed customs carrier
shall be liable for the payment of  duty on any goods, determined by the
Commissioner-General to have been damaged, broken or pillaged during transit
within or through Zambia.
(2) Any duty payable pursuant to a decision of the Commissioner-General made
under subsection (1) shall be due and payable on the issue of a notice of claim by theCommissioner-General and  notwithstanding any appeal against such decision, shall
be paid within ten days of the date of issue of such notice.
(Act No. 4 of 1999)
Section 45  - Repealed by Act No. 4 of 1999 .
Section 46  - Repealed by Act No. 4 of 1999 .
PART  V
EXPORTATION  OF  GOODS
47. (1) Every person intending to export any goods from Zambia shall, before such
an exportation takes place, deliver to an officer a bill of entry or such other
documents as may be prescribed, with such copies as may be required by the officer,
showing full details and particulars of the goods and their destination with such other
information as the officer may require, and no goods shall be exported or accepted for
carriage for export until such entry or other customs documents have been sodelivered:
Provided that
 −
(a) where  −
(i) certain prescribed goods are to be exported temporarily; or
(ii) goods are to be exported after having been imported under special
temporary clearance arrangements;
(iii)  goods are exported by post;
the presentation of a bill of entry or other prescribed customs documents may be
dispensed with at the Commissioner-General’s discretion and entry for exportation
shall be effected in such other manner as the Commissioner-General may direct;
(b) the presentation of a bill of entry or other prescribed customs documents
in respect of the baggage of passengers, not being merchandise, shall not
be necessary, unless specifically or generally required by the
Commissioner-General.Exporter to
deliver customsdocuments and
produce goodsPayment
of duty bycustoms
carrierG/VAL/N/1/ZMB/1
Page 35
(2) Notwithstanding anything to the contrary contained in subsection (1), the bill
of entry or other prescribed customs documents may be delivered within such time
after exportation of the goods as the Commissioner-General may allow.
(3) Except in such circumstances as the Commissioner-General may permit, a
separate bill of entry or other prescribed customs document, as the case may be, shallbe delivered in respect of each separate consignment of goods exported by any one
exporter.
(4) Deleted by Act No. 4 of 1999.
(5) Every exporter shall, if he is requested to do so by an officer, produce for his
inspection all invoices and other documents relating to any goods entered for export
in terms of this section and shall, at his own risk and expense, unload, reload, remove
to or from any place indicated by the officer, open, unpack, repack, and close up suchof the packages as the officer may require for examination and all charges incurred in
the examination shall be borne by the exporter.
(6) Any person who exports or assists in exporting any goods in contravention of
this section shall be guilty of an offence.
(As amended by G.N. No. 407 of 1963 and Acts No.16 of 1996
 and No. 4 of 1999)
48. (1) Except with the prior permission of an officer, no person shall load any
goods, except the personal effects of passengers contained in their baggage, into aship, aircraft, vehicle, or pipeline for exportation from Zambia.
(2) Any person leaving Zambia shall, if called upon to do so by an officer,
unreservedly declare all goods in his possess ion which he proposes to take with him
beyond the borders of Zambia and shall, if so required, produce such goods forinspection by such officer.
(3) Deleted by Act No. 4 of 1999
 (As amended by G.N. No. 407 of 1963, Acts No. 48 of 1968
and No. 4  of 1999)
49. (1) The driver or person otherwise in charge of any train or other vehicle
intending to leave Zambia by land shall report to the Customs Division at the
intended customs port of exit and shall-
(a) make a report in such form as may be prescribed; and
(b) shall answer any questions asked by an y officer in relation to that report, the
intended journey of the train or other vehicle and the goods and persons
carried on the train or other vehicle.
(2) The driver or person otherwise in charge of the train or other vehicle shall not
remove the train or other vehicle beyond the borders of Zambia without the
permission of the Customs Division.
(Act No.4 of 1999)Exportatio n
of goods
Exportatio n
of goods
over landG/VAL/N/1/ZMB/1
Page 36
50. (1) The master of  any ship intending to export goods from Zambia shall, before
any goods, including ballast, are laden in the ship, make application to the Customs
Division, in the form prescribed, for permission to load goods on such ship.
(2) No goods shall be loaded other than in accordance with the terms and
conditions of a permit issued pursuant to subsection (1).
(3) The master shall before the ship departs, whether or not in ballast or laden-
(a) deliver to the Customs Division a duly completed application for clearance in
the prescribed form; and
(b) answer all such questions concerning the ship,  its cargo, or passengers, if 
any, crew and voyage as may be asked by an officer.
(4) The master shall not cause or permit th e ship to depart without first obtaining
a certificate of clearance in the prescribed form for the intended voyage from the
Customs Division, who shall not without reasonable cause withhold such certificate.
(5) The master of any ship departing from Zambia in accordance with a
certificate of clearance issued by the Customs Division shall cause that ship to
proceed immediately to its scheduled destination and shall not call at any other place
within Zambia unless forced to do so by accident, stress or weather or othercircumstances beyond the control of the master.
(6) If a ship in respect of which a cleara nce has been issued at any place in terms
of this section does not depart from that place within thirty-six hours of the time when
the clearance was issued, or within such further time as the Customs Division mayallow, such clearance shall lapse and the master shall obtain fresh clearance before
permitting the ship to depart.
(As amended by G.N. No. 407 of 1963 and Act No. 4 of 1999)
51. (1) The pilot of any aircraft intending to depart from Zambia shall, before such
departure;
(a) deliver to the Customs Division a duly completed application for clearance in
the prescribed form; and
(b) answer all such questions concerning the aircraft and its freight, if any,
passengers, if any, crew and journey as may be asked by any officer.
(2) The pilot shall not cause or permit the aircraft to depart without first
obtaining a certificate of clearance in the prescribed form from the Customs Division
which shall not without reasonable cause withhold such certificate.
(3) The pilot of any aircraft departing from Zambia in accordance with a
certificate of clearance issued by the Customs Division shall cause that aircraft to
proceed immediately to its scheduled destination and shall not call at any other place
in Zambia unless forced to do so by accident, stress or weather or other circumstancesbeyond the control of the pilot.Outward
clearance
of aircraftOutward
clearance
of  shipsG/VAL/N/1/ZMB/1
Page 37
(4) If the aircraft in respect of which a clearance has been issued at any place in
terms of this section does not depart from that place within thirty-six hours of the
time when the clearance was issued, or within such further time as the Customs
Division may allow, such clearance shall lapse and the pilot shall, before permitting
the aircraft to depart, obtain fresh authority for the aircraft to proceed outside Zambia.
 (As amended by No. 16 of 1956, G.N. No. 407 of 1963 and Act No. 4 of 1999)
52. (1) The master of any ship, the pilot of any aircraft, or the operator of any
pipeline may appoint an agent to perform any act including the answering of
questions required by or under this Part, and any such act performed by the agent
shall in all respects and for all purposes be deemed to be the act of the master, pilot,
or operator, as the case may be.
(2) Notwithstanding subsection(1) where the personal attendance of the master,
pilot or operator is required by an officer, the master, pilot or operator shall attend in
person to answer questions asked by the officer.
 (Act No. 4 of 1999)
53. (1) With the exception of goods exported from Zambia by post or by pipeline,
the time of exportation shall be deemed to be the time when the bill of entry or other
document required in terms of section forty-seven  is delivered to an officer or the
time when the goods cross the borders of Zambia, whichever shall be the earlier.
(2) Where goods are exported from Zambia by post, the time of exportation shall
be the time when any export document which may be prescribed in terms of  section
forty-seven  is delivered to an officer or the time when the goods are placed in the
post, whichever shall be the earlier.
(3) Where goods are exported by pipeline, the time of exportation shall be
deemed to be the time when the bill of entry or other document required under section
forty-seven  is delivered to an officer or the time when the goods are first placed in
pipeline, whichever shall be the earlier.
(As amended by G.N. No. 407 of 1963 , Acts No. 48 of 1968 and
  No. 4 of 1999)
54. (1) If the exportation of any goods is restricted by any law, such goods shall only
be exported in conformity with the provisions of such law.
(2) Any person who exports or assists in exporting any goods the exportation of
which is prohibited by any law, and any person who exports or assists in exporting
any goods in contravention of any law which restricts the exportation of such goods,
shall be guilty of an offence.
(3) For the purpose of this Act-
(a) the entry of goods for export, the loading or placing of any goods upon a
ship, aircraft, or vehicle which is about to leave Zambia or has other
goods upon it which are to be exported;Master, pilot
or pipeline
operator may
appoint agent
Time o f
exportation
of goods
Restriction o f
exportationG/VAL/N/1/ZMB/1
Page 38
(b) the taking of goods aboard such a ship, aircraft, or vehicle by a person;
(c) the handing of any goods to any carrier or transport company or to the
master of a ship or the pilot or owner of any aircraft or any member of
the crew of the ship, aircraft or vehicle  for the purpose of exportation;
(d) the placing of any goods in a pipeline which has been prepared for the
exportation of goods; or
(e) the placing in the post of any package addressed to a place outside
Zambia;
shall be deemed to be an attempt to export.
(As amended by G.N. No. 407 of 1963,  Acts No. 48 of 1968
and No. 4 of 1999)
PART  VI
WAREHOUSING  OF  GOODS
55. (1) On receipt of an application in the prescribed form, the Commissioner-
General may licence, subject to such terms and conditions as the Commissioner-General  may specify, buildings, installations and areas as bonded warehouses for the
storage of goods without payment of duty.
(2) Without limiting the authority conferred by subsection (1) the Commissioner-
General may licence bonded warehouses for particular purposes including the storageof particular goods or the manufacture of goods in bond.
(3) A licence issued under this section shall expire on 31st December in each
year and may be renewed by the Commissioner-General on receipt of an application
for renewal, in the prescribed form and on payment of the prescribed fee.
(4) If the owner or operator of a bonded  warehouse fails to comply with any
condition of the  licence or provision of this Act or regulations or rules made
thereunder or with any instructions made or given by the Commissioner-General in
connection with the administration of this Act, the Commissioner-General mayrevoke the licence or refuse to renew it.
(5) The Commissioner-General shall issue notice in the Gazette immediately
following the issue or revocation of any such licence under this section.
(6) Where the licence of a bonded warehouse is revoked by the Commissioner-
General or is offered for surrender by the owner or operator thereof, all duty on allbonded goods in such warehouse shall be deemed to be due and payable at the time
when notification of the revocation or surrender is given or received by the
Commissioner-General  and the goods shall be entered and duty  paid within ten days
of that time unless the goods are sooner removed for export or re-warehousing in
accordance with the provisions of this Act.
(7) Goods to which subsection (6) applies that are not entered or cleared in
accordance with the provisions of that subsection shall be forfeited and may be soldLicensing
of bonded
warehouseG/VAL/N/1/ZMB/1
Page 39
or disposed of by the Commissioner-General in accordance with the provisions of
sections two hundred and three   to  two hundred and five .
(8) Any sale or disposal undertaken pursuant to subsection (7) shall be so
undertaken without compensation to any person or party who may, either before or
after such sale, claim a financial or other interest in such goods.
(Act No. 4 of 1999)
56. (1) Without limiting the authority conferred on the Commissioner-General by
section fifty-five  the Commissioner-General may make the issue, continuation or
reissue of any bonded warehouse licence conditional on the provision of such security
by bond or guarantee or similar undertaking as may in the opinion of the
Commissioner-General ensure that the duty due on any goods that might from time totime be warehoused in the bonded warehouse shall be secured to the Republic.
(2) The Commissioner-General  may at any time require that the form or amount
of security required under subsection (1) be altered as the Commissioner- General
may  determine.
(Act No. 4 of 1999)
57. (1) The importer of any dutiable goods may warehouse them in any warehouse
duly licensed under section fifty-five  without payment of duty on the first importation
and all goods so warehoused shall be subject to the  provisions of this Act and anyregulations or rules made thereunder.
(2) Deleted by Act No. 4  of 1999
(3) The manufacturer or other person who becomes the owner of any goods
liable to excise duty or surtax before that duty or surtax becomes due for paymentmay, before such excise duty or surtax has been paid, warehouse the goods without
payment of duty or surtax in any warehouse duly licensed in terms of section fifty-
five.
(As amended by Act No. 4 of 1999)
58. (1) Goods which have been warehoused shall not be taken or delivered from a
warehouse except in accordance with the regulations and upon entry and payment of
any duty due thereon and payable in terms of this section.
(2) Subject to the provisions of this Act in respect of rebates, and manufacture,
assembly or conversion in bond, duty shall be paid on goods prior to their delivery
from a warehouse for consumption in Zambia, and such duty shall be paid inaccordance with the quantities and the values of those goods as accepted at the time
of their entry for warehousing in Zambia:
Provided that-
(a) if any deficiency has already been accounted for in terms of subsection (4),
duty shall only be paid on the actual quantity of goods to be delivered for
consumption in Zambia; andRemoval of
goods from
 warehouseIssuing o r
reissuing of
bonded
warehouse
licence
Storing of
goods in
warehousewithout
payment
of dutyG/VAL/N/1/ZMB/1
Page 40
(b) the payment of excise duty and or surtax on hydrocarbon oils and oil
products manufactured by a licensed manufacturer in Zambia and stored in
a bonded warehouse licensed for that purpose, shall be as provided for in
regulations or rules made under this Act.
(3) Notwithstanding the provisions of subsection (1)  −
(a) entry shall not be made of or duty paid on wet goods which are-
(i) removed in the prescribed manner and in accordance with prescribed
conditions from a warehouse to a place on or a part of licensed
premises approved by the Commissioner-General for regauging,
racking, blending, mixing, reducing, fining, bottling or other
manipulation; and
(ii) returned to the warehouse from which they were removed; and
(b) duty shall not be paid on goods which are released from a bonded
warehouse in accordance with any entry for re-warehousing or for in-bond
export  as cargo or as ship, aircraft or vehicle stores, duly made and passed
by the Customs Division in accordance with this Act and any regulations or
rules made thereunder.
(4) If at any time warehoused goods are found to be missing from a warehouse
without having been cleared from such warehouse in accordance with this Act or any
regulations or rules made thereunder or are found to be less in quantity than that
which was declared and accepted at the time of  their entry into the warehouse, dutyshall be due and payable on any such missing goods or such deficiency:
Provided that
 −
(a) in case of  −
(i) wet goods;
(ii) oil in bulk storage tanks;
(iii) petrol and any other spirit derived from petroleum shale or coal tar, in
bulk storage tanks; and
(iv) such other goods as may be prescribed;
an officer may, when assessing duty in respect of a deficiency, make such allowances
as are specified by or in accordance with the provisions of regulations made under
this Act if satisfied that no part of such deficiency was wilfully or negligently caused;
(b) nothing contained in this subsection shall be deemed to release the owner of
any goods or the owner or operator of any warehouse from liability to
prosecution under the provisions of this Act for the removal of goods from
a warehouse without entry thereof; and
(c) any deficiency in the goods in a warehouse, except a deficiency not in
excess of that specified by or in accordance with the provisions of
regulations made under this Act, shall, in the absence of proof to the
contrary, be deemed to have come about by the removal of goods from the
warehouse without entry.
(5) The duty on missing or deficient goods pursuant to subsection (4) shall
constitute a debt due to the Republic by the owner or operator of the warehouse andG/VAL/N/1/ZMB/1
Page 41
the importer or owner of the goods who sh all be jointly and severally liable and;
notwithstanding any appeal thereto, such duty shall be paid within ten days of the
issue by the Commissioner-General of a notice of claim thereof.
(6)  Any part of licensed premises where goods are manipulated or manufactured
shall, if the Commissioner-General so directs, be treated as a warehouse for thepurposes of subsection (4).
 (As amended by No. 18 of 1960, G.N. No. 407 of 1963 and Acts No. 16 of 1996
and No. 4 of 1999)
59. (1) Any person wishing to export goods as ship, aircraft or vehicle stores shall
make application to the Customs Division in the form prescribed for that purpose and
no such entry shall be  valid authority for release of goods from a warehouse unlesssuch application has been approved.
(2) If any goods warehoused have been declared to be for export as ship’s or
aircraft stores or otherwise, an officer may refuse to allow their removal from the
warehouse for any purpose other than that which has been declared.
(As amended by G.N. No. 407 of 1963 and Act No. 4 of 1999)
60.  Repealed by Act No. 4  of 1999
61. All goods whatsoever which have been deposited in terms of this Act in any
warehouse without payment of duty upon the first importation thereof shall, uponbeing entered for consumption, be subject to such rate of duty as may be in force atthe time of their being entered for consumption.
(As amended by Act No. 4  of 1999)
62. (1) Except with the permission of the Commissioner-General, all goods entered
into a bonded warehouse, whether or not re-warehoused at any time, shall be cleared
from the warehouse and entered for export or consumption within two years of the
date of first warehousing.
(2) If any goods are not entered within thirty days of the due date for entry
pursuant to subsection (1)  the goods shall be forfeited and may be sold or disposed of
by the Commissioner-General in accordance with sections two hundred  and three  to
two hundred and five .
(3) Any sale or disposal undertaken pursuant to subsection (2) shall be so
undertaken without compensation to any person or party who may, either before or
after such sale, claim a financial or other interest in such goods.
(Act No. 4 of 1999)
63. (1) The Commissioner-General may permit
 −
(a) the owner of,  or person having control over, warehoused goods to sort,
separate, pack, or repack any such goods and to make such alterations  or
arrangements as may be necessary for the preservation of those goods, orfor the sale, exportation, or other legal disposal of the goods, and, in the
case of wines and spirits, to bottle fr om bulk stocks or to break down from
greater to less strengths;Liability of
goods to duty
at date of
entry for
consumptionBonded goods
as stores for
aircraft or ships
Sorting,
repacking
or destroying
goods undercustoms
authorityWhen
warehoused
goods shall
be clearedG/VAL/N/1/ZMB/1
Page 42
(b) the assembly, blending, mixing, conversion or manufacture in bond of any
goods wholly or partly consisting of materials liable to duty.
(2) When any goods referred to in subsection (1) are entered for consumption,
duty shall be paid upon any material contained therein liable to duty or  consumed in
the processing or manufacture thereof and, when such duty is payable on value, thevalue of such materials as accepted at the time of their warehousing in Zambia, shall
be their value for duty purposes.
(3) Anything done or performed under any permission granted in terms of
subsection (1) shall be done or performed in accordance with the regulations or rules
made by the Commissioner-General for the protection of  revenue and for the
payment of any expenses incurred in respect of the attendance of officers.
 (Act No. 4 of 1999 )
64. The owner of any goods warehoused may transfer such ownership to any
other person who may lawfully own the said goods, but the Commissioner-General
may refuse to recognise any such transfer of ownership unless notice thereof inwriting has been given to him by the owner prior to the transfer.
(As amended by Act No. 16 of 1996)
65. The Commissioner-General may cause any bonded warehouse to be locked
with a customs lock for so long as the Commissioner-General considers fit, and noperson shall during such period remove or break such lock or enter such warehouse or
remove any goods therefrom without the permission of  the Commissioner-General.
(Act No. 4 of 1999)
66. An officer may at any time take stock of the goods in any bonded warehouse
and duty shall be paid upon deficiencies in terms of subsection (4) of section  fifty-
eight.
67. (1) An officer may permit
 −
(a) the taking, subject to such conditions as may be prescribed, of samples of
warehoused goods by the owner or importer of the goods; and
(b) the payment of duty on samples taken in terms of paragraph (a) to be
deferred until the consignment of the goods from which the samples were
taken is entered for consumption or for removal or export in bond.
(2) The Commissioner-General may remit the duty on samples taken in terms of
subsection (1).
(No. 18 of 1960 and No. 16 of 1996)
68. (1) If the Commissioner-General is satisfied that  −
(a) goods were destroyed by accident or lost by accident without going into
consumption whilst in a bonded warehouse or place deemed to be a
bonded warehouse in terms of subsection (6) of section fifty-eight  or
whilst in transit to a bonded warehouse or in transit for export in bond orSampling of
warehoused
goods
Remittal
of duty on
certain
warehousedgoods which
are destroyed,
etc.Transfer of
ownership
of goods
warehoused
Warehouses may be
locked by an officer
Taking stock and
duty on
deficienciesG/VAL/N/1/ZMB/1
Page 43
export in bond as ship, aircraft or vehicle stores or when removed from a
bonded warehouse in terms of sub-paragraph (i) of paragraph (a) of
subsection (3) of section fifty-eight ; and
(b) every reasonable effort was made and precaution taken to prevent their
loss or destruction;
the Commissioner-General shall remit the duty payable on the goods.
(2) The Commissioner-General shall remit the duty due upon warehoused goods
which, with the consent of the Commissioner-General, are destroyed under customs
supervision.
(As amended by Acts No.16 of 1996 and No.4 of 1999)
68A.  (1) Where  the importer or owner of goods warehoused in a bonded
warehouse is unable to pay the duty on the goods, such person may apply to the
Commissioner-General to take over the goods.
(2) The Commissioner-General may, on application under subsection (1) agree to
take over the goods and any such goods so taken over shall be deemed to be forfeited
and may be sold or disposed of in accordance with sections two hundred and three to
two hundred and five.
(3) Any sale or disposal undertaken pursuant to this section shall be without
compensation to any person or party who may either before or after such sale, claim a
financial or other interest in such goods.
(Act No. 4 of 1999)
69. Where any goods are to be removed from a warehouse for the purpose of re-
warehousing or for export in-bond or for e xport in-bond as ship, aircraft or vehicle
stores, or for any other purpose, such goods  shall , unless otherwise permitted by the
Commissioner-General,  be so removed by a customs carrier licensed in accordance
with this Act.
(Act No. 4 of 1999)
70. The Government and the Authority shall in no case be liable for any loss or
damage of whatsoever nature to any g oods lodged in any warehouse appointed or
licensed in terms of this part through wrong delivery of such goods.
(As amended by Act No. 16 of 1996)
PART  VII
ORDINARY  DUTIES  AND  DUMPING  DUTIES
71. For the purposes of this Act, “goods produced” means goods which have not
been submitted to any process of manufacture.
(As amended by Act No. 4 of 1999)
72. Subject to the provisions of section seventy-nine , there shall be charged,
levied, collected, and paid in respect of goods imported into Zambia customs duties atResponsibility fo r
goods placed in a
bonded
warehouse
Definition of
production
of goodsFailure to pay
duty by
importer or
owner ofwarehoused
goods
Customs
dutiesRemoval o f
goods in bond
to any otherport or any
other countryG/VAL/N/1/ZMB/1
Page 44
the rates specified in the customs tariff set out in the First Schedule, in this Act
referred to as the customs tariff.
(As amended by G.N. No.407 of 1963, Acts No.16 of 1964
and  No.21 1966)
73. For the purposes of this Act, the country of origin of any manufactured goods
shall be deemed to be the country in which the last process of manufacture has been
performed.
(As amended by Act No. 21 of 1966)
74. For the purposes of sections seventy-five , seventy-five A , seventy-five B,
seventy-five C , seventy-five D  and seventy-five E , unless the context otherwise
requires,-
“dumping”, in relation to goods, means the situation where the export price of goods
imported into Zambia or intended to be imported into Zambia is less than the normal
value of the goods as determined in accordance with the provisions of regulations
made under this Act, and “dumped” shall be construed accordingly;
“industry”, in relation to any goods, means-
(a) the Zambian producers of like goods;(b) Zambian producers of like goods whose collective output constitutes a major 
proportion of the Zambian production of like goods, but does not include 
importers of those goods;
“like goods”, in relation to any goods means-
(a) other goods that are like those goods in all respects; or
(b) in the absence of such goods, other goods which have characteristics closely
resembling those other goods.
“subsidised goods” means-
(a) goods in respect of which the production, manufacture, growth, processing,
purchase, distribution, transportation, sale, export or import is subsidised
directly or indirectly, by the Government of a country other than Zambia as
determined in accordance with the provisions of regulations made under
this Act; and
 (b) goods in respect of which the transportation has been or may be paid,
granted, authorised, or otherwise provided, directly or indirectly, by any
reduction or remission of freight.
(Act No. 4 of 1999)
75. (1) Where a complaint has been made and an investigation has been carried out,
in accordance with regulations made under this Act and the Minister is satisfied in
relation to the importation into Zambia of goods that-
(a) the goods have been or are being dumped or subsidised; andComplaint
against goodsDetermination
of origin o f
manufactured
goods
InterpretationG/VAL/N/1/ZMB/1
Page 45
(b) material injury to an industry has been or is being caused or is threatened or
the establishment of an industry has been or is being materially threatened or
the establishment of an industry has been or is being materially retarded  as a
result of the dumping or subsidy;
the Minister may by  statutory order determine that-
(i) there shall be charged, collected and paid on demand by the Customs 
Division on those goods which are dumped, a dumping duty; and
(ii) there shall be charged, collected and paid on demand by the Customs 
Division on those goods which are subsidised a countervailing duty.
(2) Subject to section seventy-five C , the duty under this section-
(a) shall apply to any goods entered for consumption on or after the date of
notice under subsection (1); and
(b) may be imposed retrospectively.
(3)  The dumping duty or countervailing duty levied pursuant to subsection (1) as
determined by the Minister shall be at a rate -
(a) in the case of dumped goods, not exceeding the difference between the
export price of the goods and their normal value; and
(b) in the case of subsidised goods, not exceeding the amount of subsidy on  the
goods.
(4) In determining the rate of duty  under subsection (3), the Minister shall have
regard to the desirability of ensuring that the amount of dumping or countervailingduty  in respect of such goods is not greater than is necessary to prevent the material
injury or a re-occurrence of the material injury to an industry or the material threat or
retardation to the establishment of an industry, as the case may require.
(5) The Minister may, by statutory order revoke, in whole or in part, any such
dumping or countervailing duty  imposed under this section.
(Act No.4 of 1999)
75A.  (1) In determining, for the purposes of section seventy-five , whether or not any
material injury to an industry has been or is being caused or threatened or whether or
not the establishment of an industry has been or is being materially retarded by means
of the dumping or the subsidising of goods exported or intended to be exported toZambia from another country, the Minister shall examine-
(a) the volume of the dumped or subsidised imports;
(b) the effect of the dumped or subsidised imports on prices in the Zambian 
market for like goods; andExtent o f
injuryG/VAL/N/1/ZMB/1
Page 46
(c) the consequent impact of the dumped or subsidised imports on the relevant 
Zambian industry.
(2) Without limiting the generality of subsection (1)  the Minister shall have
regard to the following matters-
(a) the extent to which there has been or is likely to be a significant increase in
the volume of dumped or subsidised imports of the goods either in absolute
terms or in relation to production or consumption in Zambia;
(b) the extent to which the effect of the dumped or subsidised imports is or is
likely significantly to depress prices for the goods in Zambia or
significantly prevent price increases for the goods which otherwise wouldhave occurred; and
(c) the economic impact of the dumped or subsidised imports on the industry
including:
(i) actual and potential decline in output, sales market share, profits,
productivity, return on investments, and utilisation of production
capacity;
(ii) factors affecting domestic prices; and(iii) actual and potential effects on cash flow, inventories, employment,
wages, growth, ability to raise capital, and investments.
(Act No. 4 of 1999)
75B.  (1) Where a complaint has been made in accordance with regulations
made under this Act and  the Minister is satisfied that a dumping or countervailing
investigation shall be undertaken, the Minister may, by statutory order, impose a
provisional dumping or countervailing duty that shall, subject to the provisions of
section seventy-five C , have effect on any such goods entered for consumption on or
after the date of such notice.
(2) In the determining  any provisional dumping or countervailing duty, the
Minister shall have regard  to the provisions of sections seventy-five  and seventy-five
A and to the likely final outcome of the investigation.
(3) Where provisional dumping or countervailing duty is imposed under section
seventy-five,  there shall be a full dumping and countervailing investigation carried out
in accordance with regulations made under this Act.
(4) Provisional dumping and countervailing duty shall apply to any such
specified goods imported within a period of one hundred days from the date ofnotification unless such duty is sooner revoked by the Minister or such period is
extended by statutory order.
(5) The period of application of any prov isional dumping or countervailing duty
shall not be extended beyond thirty days following the date on which it was due tocease.Provisional
dumping or
countervailing
dutyG/VAL/N/1/ZMB/1
Page 47
(6) Where provisional dumping duty is found on the completion of the
investigation to have been incorrectly levied  or levied  at a higher rate than that
subsequently found to be appropriate, such duty or part thereof shall be refunded to
the importer.
(Act No. 4 of 1999)
75C.  (1) Dumping and countervailing, or provisional dumping or
countervailing duties levied pursuant to sections seventy-five  or seventy-five B , as the
case may be, shall only be applied to goods that are entered for consumption on or
after the imposition of the duties by statutory order except as may be provided in this
section.
(2) Where the Minister determines pursuant to section seventy-five  that material
injury has been or is being caused and that dumping or countervailing duty shall
apply at a higher rate than any provisional duty that has been levied, the higher rate
shall be applied retrospectively on and from the date on which the provisional duty
was levied and such additional duty shall be charged, collected and paid on demandof the Customs Division.
(3) Where the Minister determines-
(a) in respect of dumped goods:
(i) that there is a history of dumping causing material injury or 
that the importer was or is aware that the goods were dumped
and that such dumping would cause injury; or
(ii) that the material injury is caused by substantial dumped 
imports of a product in a relatively short period to such an 
extent that in order to prevent it recurring the Minister is of 
the opinion that it is necessary to levy a dumping duty 
retrospectively;
(b) in the case of subsidised goods, where the Minister determines that
material injury is caused by substantial imports, in a relatively short period,
of goods benefiting from export subsidies paid or bestowed inconsistently
with the provisions of the General Agreement on Tariffs and Trade 1994
and the Agreements thereto relating to anti-dumping and countervailing
measures, and for the purpose of precluding the recurrence of such materialinjury, the Minister imposes a countervailing duty retrospectively;-
the Minister may levy dumping or countervailing duty, as the case may be, on goods
which were entered for consumption not more than ninety days prior to the date of the
notification of any provisional duty.
(Act No. 4 of 1999)
75D. Where the Minister is satisfied, in relation to the importation of goods into
Zambia which have been produced or manufactured in another country, that-
(a) the goods are or have been dumped or subsidised; andApplication o f
dumping and
countervailing
duty
Provisional
duty onimported
goodsG/VAL/N/1/ZMB/1
Page 48
(b) material injury to a domestic industry of a third country has been or is being
caused or threatened or the establishment of a domestic industry of a
third country has been or is being materially retarded by the dumping or
subsidy;-
the Minister may, if requested by the Government of the third country so to do,
by statutory order, declare that the provisions of this Act , shall, with necessary
modification, apply with respect to the effect of those goods on a Zambian industry,
and the Minister may, by statutory orde r, impose dumping or countervailing duty.
(Act No. 4 of 1999)
75E. (1)The Commissioner-General or other person undertaking an inquiry relating to
subsidised or dumped goods shall have the powers, rights, privileges and duties
conferred or imposed on a Commi ssioner by the Inquiries Act.
(2) The provisions of the Inquiries Act shall apply to an inquiry held for the
purpose of investigating a complaint against subsidised or dumped goods and to a
person summoned to give evidence, or giving evidence at such inquiry.
(Act No. 4 of 1999)
76. There shall be charged, levied, collected, and paid in respect of goods
manufactured or produced within Zambia excise duties at the rates specified in theexcise tariff set out in the Second Schedule, in this Act referred to as the excise tariff.
(As amended by G.N. No. 407 of 1963, G.N. No. 143 of 1964
and Act No. 16 of 1964)
76A In respect of any imported goods that are of a kind or class subject to excise
duties in terms of section seventy-six  there shall, in addition to such other duties
imposed by this Act or any other written law, be charged, levied collected and paid
excise duties at the rates specified in the excise tariff.
(Act No. 4 of 1999)
77. There shall be charged, levied, collected, and paid in respect of goods which
are imported into or manufactured or produced in Zambia surtax at the rates specified
in the surtax tariff set out in the Fourth Sc hedule, in this Act referred to as the surtax
tariff.
(As amended by G.N. No.407 of 1963, G.N. No.143 of 1964
and Act No.16 of 1964)
78. Repealed by Act No. 4 of 1999
79. (1) Subject to the provisions of subsection (2), the duties imposed under this Act
shall be subject to all of the provisions of this Act, relative to agreements,
suspensions, rebates, refunds, drawbacks, or remission of duty, or to the warehousingof goods.
(2) The provisions of this Act  relative to agreements, suspensions, rebates,
refunds, drawbacks or remissions of duty shall not apply to any dumping or
countervailing duties  imposed by the Minister pursuant to sections  seventy-five  orExcise duties
SurtaxPowers on an
inquiry on
subsidised or
dumped goods
Cap. 41
Payment
of exciseduty on
imported
goods
Duties payable
subject to
certain
provisionsCap.41G/VAL/N/1/ZMB/1
Page 49
seventy-five B   unless such application is, in each case, specifically approved by the
Minister by statutory instrument.
(Act No. 4 of 1999)
80. Repealed by Act No. 4  of 1999
PART  VIII
AGREEMENTS
81. (1) The President may conclude agreements with the government of any
country, under such conditions as he may consider necessary, whereby, in
consideration of the extension by that government of privileges in respect of goods
grown, produced or manufactured in, or imported into its territory from, Zambia,
concessions as to, or exemptions from, the duties normally payable may be allowedin respect of goods grown, produced, or manufactured in, or imported from, a
territory of that government.
(2) Any concession as to, or exemption from, duty referred to in subsection (1)
may be made or granted with retrospective effect if the President deems it expedient
to do so.
(No. 7 of 1959 as amended by G.N. No. 407 of 1963)
82. The Minister may, by statutory instrument, make regulations in order to give
effect to any agreement concluded in terms of this Act.
(As amended by G.N. No. 407 of 1963 and S.I. No. 173 of 1965)
83. The provisions of any agreement concluded in terms of this Act or any
regulation relative to such agreement shall have force and effect notwithstanding
anything inconsistent therewith contained el sewhere in this Act or in any other law or
instrument having effect by virtue of any law.
84. Repealed by Act No. 4  of 1999
PART IX
VALUE  FOR  DUTY PURPOSES
85. (1) Every person who makes entry of goods imported or to be imported shall, on
making entry, assess the customs value of the goods  determined in accordance with
the Fifth Schedule of this Act.
(2) Every importer or agent of an importer who makes an assessment pursuant to
subsection (1) shall-
(a) keep the documents, records and inform ation in respect of that entry in such
manner and for such period as is required by or under this Act; and
(b) when  required by the Customs Division, produce documents, records and
information kept under paragraph (a) for the purpose of establishing  the
accuracy of the assessment.President
may enter
into customs
agreements
Minister ma y
 make regulations
to give effect to
agreements
Importer  to
specify
customs
value on
entryProvisions
of agreements
and regulations
to prevail when
inconsistent
with this Act
or any other
lawG/VAL/N/1/ZMB/1
Page 50
(Act No. 4 of 1999)
86. (1) If the Commissioner-General is satisfied, that  an assessment made under
section eighty-five  is-
(a) inconsistent with the Fifth Schedule to this Act; or
(b) for any other reason, incorrect-
the Commissioner-General may amend that assessment, and that amended assessment
shall be the customs value for the purpose of this Act.
(2) The Commissioner-General shall give notice in writing to the importer of-
(a) an amended assessment made pursuant to subsection (1); and
(b) the basis for the amended assessment, and where applicable, the provisions of
the Fifth Schedule to this Act that are relevant to the amended assessment.
(3) Subsection (1) of this section applies whether or not any duty assessed has
been paid.
(4) An importer who is dissatisfied with a decision of the Commissioner-General
under this section may, within twenty days after the date on which notice of the
decision is given, appeal to the Revenue Appeals Tribunal against that decision.
(Act No. 4 of 1999)
87. (1) Where an amount that is required under this Act to be taken into account for
the purpose of assessing duty or for any other purpose is not in Zambian currency, theamount to be so taken into account shall be the equivalent amount in Zambian
currency in accordance with a rate of exchange determined by the Commissioner-
General.
(2) Where an amount is required to be converted into Zambian currency pursuant
to subsection (l), the amount shall be converted-
(a) in the case of goods in respect of which an entry shall be made, at the
rate applying as at the date of importation or the date of the making of
the first entry for those goods, whichever is the later date;
(b) in the case of other goods, at the rate applying as at the date of the first
assessment of  duty on those goods.
(Act No. 4 of 1999)
88.  The value for the purposes of assessing the amount of excise duty due on  goods
imported into Zambia shall be the customs value determined in accordance with the
Fifth Schedule to this Act and any customs duty payable on those goods.
(Act No. 4 of 1999)
88A. The value for the purposes of assessing the amount of excise duty or surtax
payable on goods manufactured in Zambia shall be determined in accordance with the
Sixth Schedule to this Act.
(Act No.4 of 1999)Foreign
currency
to be
convertedinto Zambian
currency
Assessment
of excise
duty due on
importation
Assessment o f
excise duty and
surtax on
goods
manufactured
in ZambiaAmendment
of valuation
assessmentG/VAL/N/1/ZMB/1
Page 51
88B. The value for customs purposes of goods exported from Zambia shall be  the
Free on Board value at the place of despatch or customs port of shipment.
(Act No. 4 of 1999)
PART X
REBATES,  REFUNDS,  AND  REMISSIONS  OF  DUTY
89. (1) The Minister may, by regulation  −
(a) suspend or provide for the suspension of the whole or any part of the duty
on any goods;
(b) grant or provide for the grant of a drawback, refund, rebate or remission
of the whole or any part of duty on any goods;
in such circumstances, subject to such conditions and to such extent as may be
provided by or determined under the regulations.
(2) Regulations under this section suspending any duty or granting a drawback,
refund, rebate or remission of duty may, if the Minister deems it expedient to do so,
be made with retrospective effect.
(3) The Commissioner-General may make such rules as the Commissioner-
General considers necessary for the effective administration of any regulations made
pursuant to this section.
(As amended by No. 24 of 1955, Nos. 16, 20 and 29 of
1956,  No. 15 of 1958, No. 18 of 1960, No. 4 of 1962,
No. 3 of 1963, G.N. No.407 of  1963, G. N. No. 13of 1964, Act No. 16 of 1964, S.I. No. 173 of 1965,
Acts No. 30 of 1965,  No. 21 and 54 of 1966,
No. 16 of 1996 and No. 4  of 1999 )
90. When any claim is made for exemption from or drawback, rebate, refund, or
remission of any duty, fee, or charge in accordance with the provisions of this Act,
the burden of proof shall lie upon the claimant to show that he is entitled to such
exemption, drawback, rebate, refund, or remission.
91. A rebate, remission, or refund of any duty shall be granted on goods imported
into or acquired from duty-paid stocks or stocks in bond within Zambia for the use of
the President.
(As amended by G.N. No. 407 of 1963)
92. (1) Except as otherwise provided in this Act, refunds of duty shall only be made
in accordance with the provisions of this section.
(2) Application for refund of duty overpaid shall be made to the Customs
Division in the prescribed form.Suspension
and rebate of
certain duties
Claims fo r
exemption;
burden
of proof on
claimant
Goods for
President to
be exempt
from duty
Refunds
generallyValuation ofexportsG/VAL/N/1/ZMB/1
Page 52
(3) If the Commissioner-General is satisfied that the applicant has paid duty
exceeding the amount due, he shall authorise refund to be made to the applicant of the
amount overpaid:
Provided that the Commissioner-General may, before authorising any refund to be
made to the applicant, require that the applicant should produce sufficient evidence or
give satisfactory assurance that he has remitted or  shall remit to the purchaser of thegoods the amount of such refund.
(4) No refund of duty paid in excess or in error shall be granted in terms of this
section unless the application therefor is received by the Customs Division within a
period of two years from the date when such duty was paid.
(As amended by No 18 of 1960, Acts No. 2 of 1975, 7 of 1974,
 1 of 1980, 16 of 1996 and 4 of 1999)
PART  XI
EXCISE  AND  SURTAX  MANAGEMENT
93. (1) Subject to the provisions of sections ninety-four, ninety-five  and ninety-six ,
no person shall manufacture on any premises any  goods subject to excise duty  or
surtax or any potable liquid, other than honey beer, containing more than two per
centum of alcohol by volume otherwise than in accordance with the conditions of  a
license issued in accordance with this Act.
(2) A license to distil spirits shall entitle the licensee to distil or produce all types
of spirits and wine, and a licence to manufacture tobacco shall entitle the licensee to
manufacture cigarettes, cigarette tobacco, pipe tobacco, cigars and snuff, and a
licence to manufacture hydrocarbon oils shall entitle the licensee to manufacture,
produce or treat all by-products of hydrocarbon oils, but in every other case wheremore than one of the commodities set out in the excise tariff or the surtax tariff are
manufactured, mixed, brewed, distilled or produced on any premises, separate
licenses shall be required in respect of each commodity.
(3) Any person who contravenes any provision of this section shall be guilty of
an offence and, in addition to any other penalty which may be imposed, all goods
subject to excise duty or surtax, whether or not such duty or surtax has been paid, and
all machinery, utensils, and materials for the manufacture of such goods found in
possession of that person or on  premises not licensed in accordance with the
provisions of this section, shall be liable to forfeiture.
(Act No. 4 of 1999)
94. (1) Notwithstanding anything to the contrary contained in this Act, and subject to
the provisions of this section, any person may manufacture or produce without a
licence and without payment of duty for the personal or domestic use of that person,
but not for sale or disposal for profit to any other person, the following goods-
(a) fermented liquor, other than opaque beer, containing not more than two per
centum of alcohol by volume; andLicence to
manufacture
goods liableto excise
duty or
surtax
Goods which
may be
manufacturedwithout licence
and without
payment of
dutyG/VAL/N/1/ZMB/1
Page 53
(b) tobacco in the form of cigars, cigarettes, pipe tobacco or snuff when made
from manufactured tobacco on which duty has been paid or from roll
tobacco.
(2) Any person who sells or disposes of for profit goods manufactured in terms
of subsection (1) shall be guilty of an offence.
(3) Nothing in this section shall be deemed to affect the operation of any
provision of any law relating to the manufacture, sale or consumption of any goods
referred to in subsection (1).
(Act No. 4 of 1999)
95. (1) Notwithstanding anything to the contrary contained in this Act, the
Commissioner-General may, subject to the provisions of this section and any rules
made thereunder, authorise a person to manufacture for experimental purposes but
not for sale or disposal for profit, the following goods without a licence and without
the payment of duty-
(a) cigarettes;
(b) pipe tobacco;
(c) cigarette tobacco;
(d) cigars.
(2) If a person who is authorised by the Commissioner-General in terms of
subsection (1) to manufacture goods referred to in that subsection fails to complywith the provisions of any rules made thereto, the Commissioner-General may cancel
forthwith the authority to so manufacture.
(3) Where an authority is cancelled pursuant to the provisions of subsection (2)
of this section any goods so manufactured shall be deemed to be forfeited and may besold or disposed of by the Commissioner-General in accordance with the provisions
of sections two hundred  and three  to two hundred  and five of this Act.
(4) Any person authorised by the Commissioner-General in terms of subsection
(1) to manufacture the goods referred to in that subsection who sells or disposes ofsuch goods otherwise than in accordance with rules made by the Commissioner-
General shall be guilty of an offence.
(Act No. 4 of 1999)
96. (1) Notwithstanding anything to the contrary contained in this Act, any person
other than a person licensed under this Act to manufacture beer of any kind may, in
premises other than in any  premises licensed under this Act, manufacture for thatperson’s personal or domestic use but not for sale or disposal to any other person, an
amount of opaque beer being not more than twenty-three decalitres in volume in any
period of four consecutive days.
(2) The licencing requirements of section ninety-three  shall not apply in respect
of opaque beer manufactured in accordance with subsection (1) and the beermanufactured, consumed or disposed of in terms of that subsection shall not be liable
to duty.Power of
Commissioner-
General toauthorise
manufacture of
certain goodsAuthority to
manufacture
goods
withoutlicence and
without
Paymentof dutyG/VAL/N/1/ZMB/1
Page 54
(3) Nothing in this section shall be deemed to affect the operation of any
provision in any other law relating to the manufacture, sale or consumption of any
beer referred to in subsection (1).
(4) Any person otherwise exempt from licensing and the payment of surtax
pursuant to the provisions of this section who manufactures more than the amountpermitted in the specified time or who manufactures such opaque beer in premises
licensed under this Act or who sells or disposes of such opaque beer contrary to the
provisions of this section shall be guilty of an offence and shall, on conviction, be
liable to a fine  not exceeding five thousand penalty units.
(Act No. 4 of 1999)
97. (1) On receipt of an application in the prescribed form the Commissioner-
General may licence, subject to such terms and conditions as the Commissioner-
General may impose, persons to be licensed manufacturers of goods subject to excise
duty or surtax, at specified premises.
(2) An applicant for a licence shall furnish  information as to-
(a) the nature of the goods which that person proposes to manufacture;
(b) the process of manufacture that are intended;(c) the premises at which and the machinery and equipment with which the
goods are to be manufactured;
(d) the business, its shareholding, assets, related businesses and accounting
practices; and
(e) such other matters as the Commissioner-General may require.
(3) Without limiting the authority on the Commissioner-General by
subsection (1),  the Commissioner-General may make the issue, continuation or
reissue of any manufacturer’s  licence conditional on the provision of such securityby bond or guarantee or similar undertakings as will in the Commissioner-General’s
opinion ensure that such duty as might from time to time be due and unpaid  on any
goods manufactured by the licensed manufacturer shall be secured to the Republic.
(4) The Commissioner-General  may at any time require that the form or amount
of security required under subsection (1) be altered as the Commissioner-General
may determine.
(5) Manufacturers licences shall be subject to an annual licence fee as may be
prescribed under this Act.
(6) A licence issued under this section shall expire on the 31st December in
respect of the year in which the licence was issued and may be renewed by theCommissioner-General.
(Act No. 4 of 1999)
98. (1) If a licensed manufacturer fails to comply with any terms or conditions of the
licence or provision of this Act or regulations or rules  made thereunder or with any
Refusal or
suspension
of licenceLicensing ofmanufacturersG/VAL/N/1/ZMB/1
Page 55
instruction made or given by the Commissioner-General in connection with the
administration of this Act, the Commissioner-General may suspend or revoke the
licence or refuse to renew it.
(2) For the purposes of this section any action taken, or as the case may be not
taken,  by a manager, employee or other representative of the licensed manufacturer,shall be deemed to have been taken or not taken by the licensed manufacturer.
(3) Where a manufacturer’s licence is revoked by the Commissioner-General or
is not renewed, all duty on all goods manufactured, sold or otherwise disposed of, not
having already been paid to the customs shall be deemed to be due and payable at the
time when notification of the revocation or non renewal is issued by the
Commissioner-General and such goods shall be entered and duty paid within ten daysof that time unless the goods are sooner removed  for export or warehousing in
accordance with this Act.
(4) Goods to which subsection (3) applies that are not entered or cleared in
accordance with the provisions of that section shall be forfeited and may be sold ordisposed of by the Commissioner-General in accordance with the provisions of
sections two hundred and  three  to two hundred  and five .
(5) Any sale or disposal undertaken pursuant to subsection (4) shall be so
undertaken without compensation to any person or party who may either before orafter such sale, claim a financial or other interest in such goods.
(6) Nothing contained in this section shall be deemed to deprive the Republic of
any right it may have against the property or estate of the manufacturer or those of its
sureties in respect of any duty which may remain unpaid after such sale or disposal,and the sale or disposal shall not relieve the manufacturer of liability to prosecution
under this Act.
(Act No. 4 of 1999)
99. An applicant for a manufacturer’s licence or for renewal of a manufacturer’s
licence who has been refused such licence, or renewal of licence, shall have the right
of appeal against such refusal to the Minister.
(Act No. 4 of 1999)
100. Where the business of a licensed manufacturer is sold or a licensed
manufacturer wishes to relocate operations to new premises  the licence shall be
deemed to have been surrendered as at the date of sale or relocation unless the priorapproval of the Commissioner-General has been obtained  and all terms and
conditions required by the Commissioner-General have been met to the satisfaction of
the Commissioner-General.
(Act No. 4 of 1999)
101. No manufacturer shall without the written permission of the Commissioner-
General, conduct or allow to be conducted any business on premises licensed in terms
of section ninety-seven  other than the business for which the licence was issued.
(Act No. 4 of 1999)
102. Repealed by Act No. 4  of 1999
103. Repealed by Act No. 4  of 1999Appeals
Surrender
of licence
AuthorisedpremisesG/VAL/N/1/ZMB/1
Page 56
104. Repealed by Act No. 4  of 1999
105. Repealed by Act No. 4  of 1999
106. Repealed by Act No. 4  of 1999
107. Repealed by Act No. 4  of 1999
108. (1)Every manufacturer licensed under this Act shall-
(a) maintain in such form and manner as may be required under the
terms and condition of the licence and otherwise by any regulations
or rules made under this Act, a record of;
(i) all goods received into the licensed premises;
(ii) all goods manufactured or produced on the licensed premises;(iii) all goods removed from the licensed premises;(iv) all goods consumed, lost, or otherwise disposed of during any
process of manufacture or production;
(v) all stock on hand including input stock and products whether or
not fully or partially manufactured or produced;
(vi) all excise duty or surtax paid or payable.
(b) Submit in such form and manner as may be required or permitted under the
terms and conditions of the licence and otherwise by any regulations orrules made under this Act,  a  return of all manufacturing and business
activity undertaken in the preceding month  and a duly completed entry  in
the prescribed form accounting for all goods, not already accounted for in
bond or other entry, that have been removed from the licensed premises or
otherwise disposed of during that month.
(2) Where in any  return made pursuant to this section, it is claimed that goods,
on which excise duty or surtax has been paid, have been used as inputs in the
manufacture of goods that are themselves subject to excise duty or surtax and the
Commissioner-General is satisfied that the claim is correctly made and  supported byauditable management processes and records, the Commissioner-General may allow
the duty or surtax so paid to be deducted from the duty or surtax due in that return.
(3) The return and entry required under this section shall be submitted on or
before the twentieth day of the month following that month to which the return relatesand shall be accompanied by a bank certified cheque for the amount of duty and or
surtax payable.
(4) Except as provided under this Act or in regulations or rules made thereunder,
excise duty or surtax shall not be payable on goods manufactured or partiallymanufactured in licensed premises that are before sale or disposal used on those
premises as inputs in the manufacture of products that are themselves subject to
excise duty or surtax.
(5) A manufacturer licensed under this Act who fails to lodge a return within the
time allowed by or under this Act shall pay additional duty consisting of:Duties of
licensed
manufacturerG/VAL/N/1/ZMB/1
Page 57
(a) one thousand penalty units, and
(b) an additional one hundred penalty units for each day the return is not lodged.
(6) Where a return has not been lodged within the time allowed by or under this
Act the Commissioner-General may assess the amount of duty that is due and may by
written notice require payment of that assessment.
(7) Where the Commissioner-General has reason to believe that any excise duty
or surtax due or to be due under this Act may not be paid  within the time allowed by
or under this Act the Commissioner-General may assess the amount of duty involved
and may by notice in writing to the licensed manufacturer require payment forthwithof that assessment.
(8) Any assessment made by the Commissioner-General under subsection (6) or
(7) shall be deemed to be a correct assessment for the purposes of section one
hundred  and seventy .
(9) Duty assessed by the Commissioner-General pursuant to subsection (6) or (7)
shall be due and payable on or within five days following the issue of  the notice
thereof.
(10) Where a manufacturer licensed under this Act fails to make payment as
required under subsection (9)  the manufacturer shall be guilty of an offence  and
shall be liable, upon conviction , to a fine not exceeding ten thousand penalty units or
to imprisonment for a term not exce eding twelve months, or to both.
(Act No. 4  of 1999)
109. (1)The records maintained pursuant to section one hundred and eight  shall be
kept on the licensed premises,  whether or not in electronic or written form and shall
be made available  to any officer at any time on request by an officer.
(Act No. 4  of 1999)
110. Any officer may, at any time, enter any part of any licensed premises and
take stock of all goods and materials on hand.
(Act No. 4  of 1999)
111. When a surplus is found on licensed premises in the stock of goods liable to
duty, the manufacturer shall forthwith pay duty on so much of the surplus as is not
accounted for to the satisfaction of the Commissioner-General.
(No. 18 of 1960 and No.16 of 1996)
112. (1) When a deficiency is found on licensed premises in the stock of goods liable
to excise duty or surtax, the manufacturer shall, subject to the provisions of this Act,
forthwith pay duty on the amount of the deficiency less any allowance which may be
granted in accordance with the provisions of this Act.
(2) If the Commissioner-General is satisfied that
 −
(a) goods liable to duty were  −Duty to be
paid on
surplus
stock
Duty to be
paid in respectof deficiency
in stock, etc.Records to
be kept on
licensed
premises
StocktakingG/VAL/N/1/ZMB/1
Page 58
(i) lost in the course of and by reason of the process of their
manufacture; or
(ii) destroyed by accident, or lost by accident without going into
consumption, in the course of manufacture; or
(iii) destroyed by accident or lost, by accident or otherwise, without going
into consumption, in the course of manipulation;
in or at a place on licensed premises which is not a place deemed to  be a warehouse
in terms of subsection (6) of section fifty-eight ; or
(b) wines or spirits liable to excise duty or surtax were destroyed by accident
or lost, by accident or otherwise, without going into consumption, whilst
in a wine or spirit store or a place on licensed premises set aside for theageing of wines or spirits; or
(c) goods liable to excise duty or surtax were destroyed by accident or lost,
without going into consumption, whilst in transit in bond or in transit for
export in bond or under a non-duty paid warrant for their removal;
and that every reasonable effort was made and precaution taken to prevent their loss
or destruction, the Commissioner-General shall remit the duty or the excise duty or
surtax, as the case may be, payable on the goods.
(No. 18 of 1960 as amended by Act No. 4  of 1999)
113. (1) An officer may at all times enter and search any premises licensed in terms of
section ninety-seven or the premises of any person who sells goods liable to excise
duty or surtax or who is suspected of manufacturing or selling such goods in
contravention of or without complying with the provisions of this Act, and may seize
upon such premises any goods, together with all books, accounts, or documents
relating thereto, in respect of which a contravention of or non-compliance with thisAct is suspected of having taken place.
(2) An officer may either remove such goods or, pending removal, seal the
premises in which they are contained.
(As amended by Act No. 4  of 1999)
114. (1) The Commissioner-General may give instructions in writing to any
manufacturer specifying in what part of licensed premises and under what
conditions 
−
(a) any process in the manufacture is to be carried on; and
(b) materials for use in manufacture and manufactured goods liable to excise
duty or surtax respectively are to be kept.
(2) A manufacturer who fails to comply with such instructions shall be 
guilty of an offence.
(As amended by Act No. 4  of 1999)
115. (1) An officer may supervise any operation connected with the manufacture or
disposal of goods liable to excise duty or surtax.Entry and
search of
premises
Where
processes
in licensed
premises are tobe carried out
and goods kept
Supervision
of  operationsG/VAL/N/1/ZMB/1
Page 59
(2) All machinery, utensils, pipes and vessels used for the purposes of
manufacturing goods liable to excise duty or surtax shall be  −
(a) of a pattern or type approved by the Commissioner-General; and
(b) installed, marked, numbered and distinguished in accordance with the
provisions of this Act and any regulations or rules made thereunder.
(No. 18 of 1960 as amended by Act No. 4  of 1999)
116.  For the purpose of calculating the full quantity of goods liable to excise duty or
surtax which have been produced on any licensed premises, tables may be prescribed
showing the quantity of such goods which shall be deemed to have been produced
from a given quantity of material, or the quantity of fully manufactured goods which
shall be deemed to have been produced from a given quantity of partly manufactured
goods.
117. The manufacturer licensed under this Act shall, at any premises that are
specified in the manufacturer’s license, provide and maintain, without charge, such
accommodation and facilities as the Commissioner-General may determine to be
reasonably necessary and suitable for the purposes of carrying out the functions andresponsibilities of the Customs Division at that place.
(Act No. 4  of 1999)
118. (1) The Commissioner-General may require a licensee to provide any store or
room and to lock or secure any warehouse, storeroom, place, still, vessel, utensil, or
fitting, or to provide and affix a prescribed meter to any vessel or pipe on the licensedpremises, and such licensee shall, to the satisfaction of the Customs Division,
provide, affix, repair, and renew all plugs, cocks, taps, covers, fastenings, and other
requisites for the purpose of enabling officers to affix locks or seals thereto or
otherwise to secure the same.
(2) In the event of any failure on the part of the licensee to comply with the
provisions of subsection (1), an officer may make good the defect at the expense of
the licensee.
(As amended by Act No. 4  of 1999)
119. (1)If on any licensed premises any meter, rod, lock, key, or fitting is tampered
with or damaged, or if any pipe, cock, fastening or fitting connected with a safe,
receiver, or charger is pierced or damaged, the licensee shall forthwith repair or
renew the article in question to the satisfaction of the Customs Division and if such
repair or renewal is not undertaken forthwith an officer may effect such repair or
renewal or cause such repair or renewal to be effected by a third party at the expense
of the licensee.
(2) If on any licensed premises any goods liable to excise duty or surtax are lost
as the result of any deliberate or negligent breakage of, tampering with, or damage to
any of the articles mentioned in subsection (1) or to any lock or seal affixed by an
officer on such premises, the licensee of such premises shall, in addition to liability
for the cost of repair or renewal of such articles, lock, or seal, be liable for thepayment of duty on any such lost goods.
(3) If on any licensed premises any person breaks, tampers with, or damages any
of the articles mentioned in subsection (1) or any lock or seal affixed by an officer, he
shall be guilty of an offence.Tables for
calculating
quantities
of goodsliable to
excise duty
or surtax
Licensee to
providestorerooms,
plugs, taps,
etc.Obligations o f
manufactures
of goods liable
to excise duty
or surtax
Damage s
to locks,
pipes,
safes, et cG/VAL/N/1/ZMB/1
Page 60
(4) No action undertaken pursuant to subsection (1)  whether by an officer or at
the direction of an officer shall render that officer or the Customs Division,  liable for
any loss or damage resulting therefrom.
(As amended by Act No. 4  of 1999)
120. (1) Every distiller shall, before using any still for distilling any low-wines, feints,
or spirits, erect and keep erected in his distillery a secure safe and receiver, or safes
and receivers, for low-wines, feints, or spirits:
Provided that where an alcoholometer is used the Commissioner-General may
dispense with the necessity for receivers.
(2) The worm end of every still shall be enclosed in the safe erected in terms of
subsection (1), and such safe shall communicate only by a closed metal pipe with therespective receivers for low-wines, feints, or  spirits, or with the alcoholometer, when
such is used.
(3) Every still, safe, and receiver and the pipes connected therewith shall be
constructed and provided with fastenings, cocks, taps, or other requirements for the
reception of revenue locks or rods to the satisfaction of the Commissioner-General.
(4) Only such rods and revenue locks and keys as shall be approved and provided
by the Commissioner-General at the Authority’s expense shall be used in any
distillery. Every safe and receiver shall be kept locked unless opened for a lawful
purpose under the supervision of an officer.
(As amended by Act No. 16 of 1996)
121. (1) Every vat and butt, other than the receivers, required to be kept at any
distillery for the reception of low-wines, feints, or spirits for redistillation shall be
constructed and erected in accordance with any regulations or rules made under this
Act.
(2) The Commissioner-General may specify the conditions for the running off of
low-wines, feints, or spirits from the rece ivers for redistillation and for the gauging
and marking of all vats and other vessels.
(As amended by Act No. 4  of 1999)
122
.The capacity of all distillery and refinery tanks , receivers, fixed vats, or butts,
and of  movable casks in a distillery shall be ascertained in such manner as shall be
specified by the Commissioner-General, and all the weights and appliances necessary
for that purpose shall be supplied by the distiller or refiner, as the case may be.
(As amended by Act No. 24 of 1973)
123. All spirits shall be deemed to be of the strength denoted by Gay Lussacs’
Hydrometer as approved and supplied by  the Commissioner-General and ascertained
by an officer.
(As amended by Act No. 20 of 1992)
124. (1) Every distiller shall provide at his distillery such suitable and secure spirits
stores as may be required and approved by the Commissioner-General, and the said
spirits stores shall be set apart solely for the storing of spirits distilled or blended in
the distillery.Vats and butts
Ascertaining
capacity of
distillery,
refinery tanks,
etc.
Strength  to be
as denoted by
Gay Lussacs’
Hydrometer
Spirits storeErection o f
safes,
receivers, and
requisites
in connection
therewithG/VAL/N/1/ZMB/1
Page 61
(2) The spirits stores shall be placed under two locks, namely, a revenue lock, for
which the distiller must provide at his own expense all necessary fastenings, and a
private lock, the key of which shall be kept by the distiller.
(3) The spirits stores shall be kept locked at all times except when an officer is in
attendance.
125. (1) All spirits distilled by a distiller shall be placed and kept in stores provided in
terms of section one hundred and twenty-four  and shall be conveyed directly from the
spirit receiver to such stores.
(2) No spirits which have been removed from the licensed premises of a distiller
shall be brought back into a spirits store.
126. (1) Every manufacturer of wines shall provide at his licensed premises a suitable
and secure wine store approved  by the Commissioner-General.
(2) The store shall be set apart solely for the storing of wines which have been
produced on those licensed premises, and all wines produced on such premises by themanufacturer shall be conveyed directly to such store.
(3) The store shall be placed under two locks, namely, a revenue lock, for which
the manufacturer must provide at his own expense all necessary fastenings, and a
private lock, the key of which shall be kept by the manufacturer.
(4) The store shall be kept locked at all times except when an officer is in
attendance.
(5) Wines which have been removed from the premises of a manufacturer shall
not be brought into any wine store.
127. Spirits shall not be removed from a spirits store and wine shall not be
removed from a wine store until an officer has regauged every vessel of spirits orwine to be removed and until the duty thereon has been secured to the satisfaction of
the Commissioner-General.
128. If a distiller or a manufacturer of wine or any person employed by a distiller
or manufacturer of wine opens or connives at the opening of the locks or doors of aspirits store or a wine store except in the presence of an officer, or removes any spirits
or wine except as provided by law, or by any contrivance or device removes or
conceals any spirits or wine, either before or after they are stored, he shall be guilty of
an offence.
129. Repealed by Act No. 4  of 1999
130. Repealed by Act No. 4  of 1999
131. A brewer shall not conceal any worts or beer so as to prevent an officer from
taking an account thereof or, without the permission of an officer, add to worts or
beer any substance which increases the quantity or gravity thereof after such quantity
or gravity has been ascertained by an officer.
132. A distiller shall not in distillery
 −Storing of
manufactured
wines
Prohibitions
in respect
of brewingRemoval of
and securing
of duty on
spirits or
wines
Prohibitions
in respect ofworts, wash,
low-wines etc.Opening of
store in the
absence of
an officerReceipt into
spirits storeG/VAL/N/1/ZMB/1
Page 62
(a) use or add to any worts, wash, low-wines, feints, or spirits any substance
which interferes with the ascertaining by means of a saccharometer or
hydrometer of their specific gravity or true strength;
(b) without the written permission of the Customs Division previously
obtained, have in his distillery any worts or wash not made in that distillery,
or mix any worts or wash made in his distillery with worts or wash madeelsewhere.
(As amended by Act No. 4  of 1999)
133. If any worts or wash, low-wines, feints, or spirits are found in any
unauthorised part of any licensed premises, or in any vessels other than those duly
marked and provided for their reception, or in any premises or place not authorised
for their reception, they shall be liable to forfeiture and any person responsible forplacing such articles in any unauthorised place, premises, or vessels shall be guilty of
an offence.
134.  Any person who
 −
(a) removes or permits to be removed from licensed premises any tobacco in
respect of which any contravention of or non-compliance with this Act has
taken place; or
(b) sells, offers or exposes for sale or has in his possession for sale, any tobacco
in respect of which any contravention of or non-compliance with this Act
has to his knowledge taken place;
shall be guilty of an offence.
135. Any person who, for the purpose of stamping any container of cigarettes,
uses or supplies or offers to supply any stamp label other than a stamp label supplied
by the Government for the purpose, or any stamp label so supplied but previouslyused, shall be guilty of an offence.
136. A person shall not manufacture for sale within Zambia any cigarettes which
weigh more than two kilograms per thousand cigarettes.
(As amended by G.N. No. 407 of 1963 and Act  No. 1 of 1979)
137. Any person who removes, assists in, permits, or connives at the removal of
any goods liable to excise duty or surtax from the premises of a manufacturer, except
in accordance with the prescribed procedure, shall be guilty of an offence.
138. (1)If a manufacturer licensed under this Act intends to cease the manufacture of
goods in respect of which the licence has been issued, the licensee shall give to the
Commissioner-General not less than one months prior written notice of that intention
and shall-
(a) within twenty days from the cessation of manufacturing activity render to
the Customs Division a true and complete return of all manufacturing and
business activity  since the last monthly return and;Using o r
supplying
unauthorised
or previouslyused stamp
labels to be
an offence
Restrictio
n
of weight of
cigarettes
which may be
manufacturedSpirits, worts,
etc., illicitly
kept
Removal o f
goods liable
to excise duty
or surtaxRemoving
or selling
tobacco inrespect of
which any
provision ofthis Act has been
contravened
to be an
offence
Procedure on
cessation ofmanufacture of
goods liable to
excise duty or
surtaxG/VAL/N/1/ZMB/1
Page 63
(b) submit to the Customs Division an entry in the prescribed form accounting
for all stock on hand and all stock sold or otherwise disposed on which excise duty
or surtax has not been paid togetherwith a bank certified cheque for the amount of
excise duty and or surtax payable.
(2) If the return referred to in subsection (1) is not made or excise duty or surtax
is not remitted pursuant to subsection (1) the goods shall be forfeited and may be sold
or disposed of by the Commissioner-General in accordance with the provisions of
section two hundred and three  to two hundred and five .
(3) Any sale or disposal undertaken pursuant to sub section (4) shall be so
undertaken without compensation to any person or party who may either before or
after such sale, claim a financial or other interest in such goods.
(4) Nothing in this section contained shall be deemed to deprive the Republic of
any right it may have against the property or estate of the manufacturer or those of its
sureties in respect of any duty which may remain unpaid after such sale or disposal,
and the sale or disposal shall not relieve the manufacturer of liability to prosecution
under this  Act.
(Act No. 4  of 1999)
139. An action shall not lie against the Government, the Authority or any person
in their employment in respect of the loss of or damage to spirits or other goods liable
to excise duty or surtax while stored in a receiver, spirits store, refinery tank orwarehouse, or in respect of any incorrect or improper delivery therefrom or thereto.
(As amended by  No. 24 of 1973 and  No. 16 of 1996)
PART XII
OFFENCES,  PENAL  PROVISIONS,  AND  PROCEDURE
140.  Any person who, on or after arriving in Zambia, is questioned by an officer as to
whether he has upon his person or in his possession any goods, whether dutiable or
otherwise, or goods the importation of which is prohibited or restricted, and whodenies that he has any such goods upon his person or in his possession, or fails to
mention any dutiable, prohibited, or restricted goods which he has upon his person or
in his possession, shall be guilty of an offence if such goods are discovered to be or,
at the time of denial or of the statement, to have been upon his person or in his
possession.
(As amended by G. N. No. 407 of 1963)
141. (1)Any person who
 −
(a) produces any false invoice or an invoice framed so as to deceive, or
makes any false representation in regard to the nature, the quantity or the
value of any goods or the country in which such goods were grown,produced, or manufactured;
(b) forges any document required under this Act or any law relating to
customs or excise;False
statements
by personsarriving in
Zambia
False invoices,
false
representation
and forgeryLoss of goods
liable to exciseduty or surtax in
warehousesG/VAL/N/1/ZMB/1
Page 64
(c) under false pretences or with intent to defraud or to evade the provisions
of this Act or any law relating to customs or excise or by    making any
false statement, affidavit, or declaration procures or attempts to procure
any such document as is mentioned in paragraph (b);
(d) being required to make or render any report, statement, document, bill of
entry, declaration, or return, or to supply any information demanded or
asked for, or to answer any question, neglects or refuses to do so, or makes
or renders any untrue or false report, statement, document, bill of entry,
representation, declaration, return or answer, or conceals or makes away
with any goods required to be accounted for by this Act or any law relating
to customs or excise;
(e) imports or attempts to import, or assists in, or is accessory to, or connives
at the importation or attempted importation of any goods illegally or
without payment of the duty thereon; or
(f) deals with or assists in dealing with any goods contrary to the provisions
of this Act or any law relating to customs or excise;
shall be guilty of an offence, so, however, that nothing in the provisions of this Act
shall be taken to require any person who has acted as legal practitioner for any person
to disclose any privileged communications made to him in that capacity.
(2) Any person who  −
(a) uses or attempts to use any document which has been forged with intent to
defeat the provisions of this Act or any law relating to customs or excise;
(b) otherwise than in accordance with the provisions of this Act, buys or
receives or has in his possession any goods required to be accounted for by
this Act or any law relating to customs or excise before they have been soaccounted for; or
(c) otherwise than in accordance with the provisions of this Act, has in his
possession any goods liable to forfeiture under this Act or any law relating
to customs or excise;
shall be guilty of an offence, unless he produces evidence to show that he did not
know
 −
(i) that the document was forged;
(ii) that duty on the goods had not been paid or secured or that the goods had
not been accounted for in terms of this Act or any law relating to customs or
excise; or
(iii) that the goods were liable to forfeiture;
as the case may be.
(3) For the purpose of this section, the forgery of a document is the making of a
false document, knowing it to be false, with the intention that it shall in any way be
used or acted upon as genuine whether within Zambia or not, and making a false
document includes making any material alteration in a genuine document, whether byaddition, insertion, obliteration, erasure, removal, or otherwise.
(As amended by No. 16 of 1956 and G.N  No. 407 of 1963)G/VAL/N/1/ZMB/1
Page 65
142. Any person who, without lawful excuse, the proof of which shall lie upon
him, brings into Zambia or has in his possession any blank or incomplete invoice or
other similar document capable of being filled up and used as an invoice for goods
from outside Zambia shall be guilty of an offence.
(As amended by G.N  No. 407 of 1963)
143. Any person who assaults, resists, hinders, or abuses any officer or any person
aiding or assisting such officer in the carrying out of his duties shall be guilty of an
offence.
144. Any person who wilfully removes any customs seal from any ship, aircraft,
pipeline, vehicle, or package without the authority of an officer or otherwise than inaccordance with this Act or any regulations or rules made thereunder, or who wilfully
alters, defaces, obliterates, or imitates any mark placed by an officer on any package
shall be guilty of an offence.
(As amended by Act No. 24 of 1973 and Act No. 4  of 1999)
145. (1) Whenever any lock, mark, or seal has been placed by an officer upon any
goods on board any ship, aircraft, or vehicle, or when the hatchways of a ship have
been fastened down by an officer, the master  of the ship, the pilot of the aircraft, or
the person in charge of the vehicle or the operator of a pipeline as the case may be,
shall ensure that
 −
(a) the lock, mark, or seal is not opened, altered, or broken;
(b) such goods are not secretly removed; and
(c) such hatchways are not opened without the consent of an officer;
and if he fails so to ensure, the master of the ship, the pilot of the aircraft, or the
person in charge of the vehicle, as the case may be, shall be guilty of an offence,
unless he proves that he took all reasonable precautions to prevent any such act.
(2) Whenever any lock, mark, or seal has been placed by an officer upon any
valve, meter, or other appliance or apparatus used to control or record the flow ofgoods through or from a pipeline, or upon any inspection plate, hatch or access to
such pipeline, the operator of the pipeline shall ensure that the lock, mark, or seal is
not opened, altered, or broken without the prior authority of an officer and, if he fails
so to ensure, the operator of the pipeline shall be guilty of an offence, unless he
proves that he took all reasonable precautions to prevent any such act.
(As amended by Act No. 48 of 1968,  No. 24 of 1973 and
 No. 4  of 1999)
146. Any person who removes or breaks any lock placed on a warehouse by an
officer in terms of section sixty-five  shall be guilty of an offence, and any person who
removes any goods from a warehouse, without the permission of the officer, shall be
guilty of an offence.
147. If, when required by an officer to make a declaration of sealable goods in
terms of this Act
 −Possession
of blank
invoice
Removing
or  breaking
locks placed
on  warehouseObstructio n
of officers
Failure to
make full
declarationof sealable
goodsRemoving,
altering or
defacing
marks or
seals
Certain
responsibilities
of master, pilotor person in
charge of
vehicleG/VAL/N/1/ZMB/1
Page 66
(a) the master of a ship, the pilot of an aircraft, or the person in charge of a
vehicle fails to make a full disclosure of any sealable goods which are the
unconsumed stores of the said ship, aircraft, or vehicle; or
(b) the master of a ship, the pilot of an aircraft, the person in charge of a
vehicle, or any member of the crew of such ship, aircraft, or vehicle,
fails to make a full disclosure of any sealable goods which are theproperty of or in the possession of such master, pilot, person, or member
of the crew, as the case may be;
such master, pilot, person, or member of the crew aforesaid shall be guilty of an
offence.
148. (1) If any officer makes any collusive seizure, or delivers up, or makes any
agreement to deliver up or not to seize any ship, aircraft, vehicle, goods, or otherthings liable to forfeiture under this Act or any other law relating to customs or
excise, or takes or receives any bribe, fee, recompense, gratuity, or reward, whether
pecuniary or of any other sort or description whatsoever, directly or indirectly, from
any person for the neglect or non- performance of the officer’s duty in any of these
respects  the officer shall be guilty of an offence.
(2) Any person  who gives or promises to give or offers or procures to be given,
any bribe, fee, recompense, gratuity, or reward, whether pecuniary or of any other
sort or description whatsoever, or makes any collusive agreement with any such
officer to induce that officer in any way to neglect the duty of the officer in any ofthese respects or to do anything in conflict with the duty, or to do, or conceal, or
connive at anything whereby the provisions of this Act may be evaded, shall be guilty
of an offence.
(Act No. 4  of 1999)
149. Any person who
 −
(a) smuggles or attempts to smuggle any goods; or
(b) aids, assist, or connives at the smuggling or attempted smuggling of any
goods;
shall be guilty of an offence.
150. If any goods are imported into Zambia in contravention of section forty or
forty-one , the person importing them and any person who assists in or connives at
their importation shall be guilty of an offence.
(As amended by G.N. No. 407 of 1963)
151. Any person who  −
(a) supplies the means or materials for, or assists in establishing or repairing,
maintaining, or working any still or dist illing apparatus used or to be used in
the production or refining of alcohol other than within premises licensed in
accordance with section ninety-seven  of this Act;
(b) has upon his premises or in his custody or under his control, or purchases,
sells, or otherwise disposes of any goods liable to excise duty or surtax, which
have been manufactured in breach of  the provisions of this Act, unless suchSmugglingBribery,
collusive
seizure or
agreement
not to seize
Miscellaneous
offencesImportatio n
of prohibited
or restricted
goods to be
an offenceG/VAL/N/1/ZMB/1
Page 67
person proves that he or she was unaware that such goods were so
manufactured;
(c) is found without lawful excuse in any place where the illegal manufacture of
goods liable to excise duty or surtax is being carried out;
(d) without lawful authority imports any goods liable to excise duty or surtax
after they have been exported from Zambia;
(e) not being a person licensed to manufacture goods liable to excise duty or
surtax, has, without lawful authority, in his possession, custody, or control
any manufactured or partly manufactured goods liable to excise duty or surtax
upon which such duty or surtax has not been paid;
(f) falsely holds himself out to be an officer;
(g) fraudulently claims a refund, rebate, remission, or drawback to which he is
not entitled;
(h) makes improper use of any licence, permit, or document issued under the
provisions of this Act or any other law relating to customs or excise;
 
(i) damages, destroys, or disposes of any goods in order to prevent the seizure
thereof by an officer or any other person authorised to seize them;
 
(j) in order to prevent the securing of any goods seized under this Act rescues,
damages, or destroys such goods;
(k) any person apprehended for any offence against the provisions of this Act or
prevents any such apprehension; or
(l) imports any goods in pursuance of a bill of entry in which a false declaration
has been made;
shall be guilty of an offence.
(As amended by G.N. No. 407 of 1963 and Act No. 4  of 1999)
152. If any goods entered for warehousing  −
(a) are not carried into and deposited in the warehouse;
(b) after deposit in the warehouse, are taken out of the warehouse without entry
and clearance; or
(c) having been entered and cleared for exportation, are not duly exported;
the owner of such goods, or the proprietor or occupier of the warehouse, or the person
responsible for the handling of the goods, shall be guilty of an offence, unless he
proves that he took all reasonable precautions to prevent the act which constituted the
offence, and, in addition to any other penalty which may be imposed, such goods
shall be liable to forfeiture.
153. If any manufacturer of goods liable to excise duty or surtax  −
(a) fails to keep  records required or permitted pursuant to the provisions of
section one hundred  and eight  or fails to produce the records when required
by an officer to do so;Warehousing
irregularities
Offences
by licensed
manufacturerG/VAL/N/1/ZMB/1
Page 68
(b) fails to make in any such record any entry required to be made or
fraudulently, or with fraudulent intent, makes any entry in such records;
(c) erases, obliterates or otherwise deletes any entry made in such records;
(d) mutilates or tears therefrom any leaf or page of any book or other
documentary record;
(e) as the manufacturer or through the agency or with the assistance of any other
person destroys, conceals, or makes away with any such records or part
thereof;
(f) refuses to allow an officer at any time  to inspect such records or obstructs or
hinders any officer in such inspection;
(g) neglects or refuses to furnish any return specified in section one hundred and
eight  within the time specified for the furnishing of such return;
(h) sends in a false return; or(i) neglects or refuses to give such further information to his operations in the
manufacturer of goods liable to excise duty or surtax, or the disposal thereof,
as an officer may from time to time require;
he shall be guilty of an offence, and, in addition to any other penalty which may be
imposed, all goods subject to excise duty or surtax and all spirits, mixtures,
compounds, or preparations of such goods found in his possession or on his premises
shall be liable to forfeiture, whether or not excise duty or surtax has been paid
thereon.
(As amended by Act No. 4  of 1999)
154. If
 −
(a) any ship, aircraft, or vehicle is used in smuggling or in the unlawful
importation, exportation, or conveyance of any prohibited or restricted goods;
(b) any ship approaches the shores or banks of Zambia and fails to bring to for
boarding upon being lawfully required to do so;
(c) any ship loiters in the vicinity of the shores or banks of Zambia and does not
depart within twenty-four hours after being required to depart by an officer;
or
(d) any goods on any ship, aircraft, or vehicle are thrown overboard, staved, or
destroyed to prevent seizure;
the master of the ship, the pilot of the aircraft, or the person in charge of the vehicle,
as the case may be, shall be guilty of an offence, unless he proves that he took all
reasonable precautions to prevent the act which constituted the offence.
(As amended by G. N. No. 407 of 1963)
155. (1)  Any person who contravenes or fails to comply with any provision of this
Act shall be guilty of an offence, even if it is not specifically stated that the person
responsible for such contravention or non-compliance is guilty of an offence.Offences relating
to the use ofships, aircraft or
vehicles
General
penaltiesG/VAL/N/1/ZMB/1
Page 69
(2) Any person who is guilty of an offence under this Act for which no special
penalty is provided shall be liable in respect of each offence  −
(a) to a fine not exceeding treble the duty-paid value of any goods which may
be the subject-matter of the offence;
(b) if treble the duty-paid value of such goods is less than eight thousand
penalty units, or if there are no goods involved in the offence, to a fine not
exceeding eight thousand penalty units;
(c) to imprisonment for a period not exceeding five years;
(d) Repealed by Act No. 4  of 1999
(e) to both such imprisonment and any such fine as is provided in paragraph (a)
or (b).
(3) Without derogation from the powers contained in section one hundred and
sixty-two , any goods which are the subject-matter of an offence under this Act shall be
liable to forfeiture and, if such goods cannot be found or recovered, the court which
convicts the offender may order the offender to pay to the Commissioner-General an
amount equal to the duty-paid value of such goods. If such amount is not paid on
demand, the Commissioner-General may recover it by civil action in a court ofcompetent jurisdiction.
(4) Notwithstanding the fact that high maximum penalties are prescribed by this
section, a court shall pay due regard to the circumstances of the offence and, in any
case where the offender is not discharged with a caution or reprimand, shall imposeonly a moderate penalty, unless it is satisfied that the offence is of a serious nature. In
judging the seriousness of an offence, the court may take into account, inter alia , the
fact that the offence might have led to a serious loss of duty.
(As amended by No. 4 of 1962, Acts No. 1 of 1980, No. 20 of 1992,
No. 13 of 1994  and No. 4  of 1999 )
156. Any package having concealed within it any goods not enumerated in the bill
of entry or declaration or other document of clearance or having its contents packed
so as to deceive an officer shall be liable to  forfeiture together with the full contents
thereof.
(As amended by Act No. 4  of 1999)
157. (1)If any package is found to contain goods which
 −
(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt with contrary to
or not in accordance with  −
(i) the provisions of any law, including this Act, relating to customs or
excise; or
(ii) any law prohibiting, restricting or controlling the importation or
exportation of such goods;
such package and the full contents th ereof shall be liable to forfeiture.Concealed
goods
Forfeited
packages,
containers,
or utensilsG/VAL/N/1/ZMB/1
Page 70
(2) If any goods  are forfeited, all casks, cases, containers, or utensils containing
them shall also be forfeited.
(As amended by No.36 of 1962 and Act No. 4  of 1999)
158. Where any goods subject to duty become liable to seizure in terms of section
one hundred  and sixty-two , whether or not duty has been paid thereon, an officer
may, instead of seizing those goods, seize from the stock of the person from whom
those goods would have been seized  −
(a) in the case of spirits or potable liquor, the equivalent quantity, strength or
bulk of other spirits or potable liquor, as the case may be;
(b) in the case of goods, other than spirits or potable liquor, the equivalent
quantity of other like goods liable to duty;
and the spirits, potable liquor or goods so seized shall be dealt with in terms of
section one hundred  and sixty-two .
(As amended by Act No. 16 of 1996)
159. (1) Subject to the provisions of subsection (2), any ship, aircraft, vehicle or other
thing used for the removal or carriage of goods which  −
(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt with contrary to
or not in accordance with  −
(i) the provisions of any law, including this Act, relating to customs or
excise; or
(ii) any law prohibiting, restricting or controlling the importation or
exportation of such goods;
shall itself be liable to forfeiture.
(2) Any ship, aircraft, vehicle or other thing used for the removal or carriage of
any goods referred to in subsection (1) shal l not be liable to forfeiture, if the owner
thereof shows that  −
(a) it was used for the removal or carriage of those goods without his
express or tacit consent, or that of his agent; or
(b) since its use in such removal or carriage it has been acquired for its true
value by a person who was unaware at the time of his acquisition that it
was liable to forfeiture in terms of this section.
(3) For the purpose of this section, “owner” includes the hirer under a hire-
purchase agreement, or a trustee, or a person having legal custody and control.
(As amended by No. 36 of 1962, Acts No. 16 of 1996 and
Act No. 4  of 1999)Vehicles
carryinggoods liable
to forfeiture
Ships, aircraft,
or vehicles
adapted for
smugglingliable to
forfeitureSubstitution
of other goods
for goodsactually liable
to seizureG/VAL/N/1/ZMB/1
Page 71
160. (1) Any ship, aircraft or vehicle with false bulkheads, false bows, double sides or
bottoms, or any secret or disguised place adapted for the purpose of smuggling goods
shall be liable to forfeiture.
(2) Any suitcase, briefcase or other container with a false bottom or any secret or
disguised place adapted for the purpose of smuggling goods shall be liable toforfeiture.
(3) Any person who uses any ship, aircraft, vehicle, suitcase, briefcase or other
container referred to in subsection (1) and (2) shall be guilty of an offence.
(As amended by Act No. 16 of 1996)
161. If at any time an officer has reason to believe that the correct duties have not
been paid on any goods which have passed out of customs control, or that there hasbeen or may be in respect of those goods a contravention of any of the provisions of
this Act or any other law relating to the importation of goods, he may, within a period
of seven years from the date of importation, removal from a bonded warehouse or
delivery from licensed premises  in the case of excisable goods, seize or place an
embargo on those goods, wheresoever or in possession of whomsoever found, and,
until the embargo has been withdrawn, no person shall remove such goods from the
place indicated by the officer, or in any way deal therewith, except with the
permission of the officer.
(As amended by Acts No.16 of 1996 and No. 4  of 1999)
162. (1)Subject to the provisions of subsection (3) an officer may seize any goods,
including any ship, aircraft or vehicle, which the officer has reasonable grounds to
believe are liable to seizure.
(2) In this section “liable to seizure”, in relation to goods, means goods that are-
(a) forfeited or liable to forfeiture under any provision of this Act or
under any provision of any other law relating to customs or excise; or
(b) the subject matter of an offence under or a contravention of or a
failure to comply with any provision:
(i) of any law, including this Act,  relating to customs or excise; or
(ii) of any law prohibiting, restricting or controlling the importation or
exportation thereof;
notwithstanding the fact that no person has been convicted of such offence,
contravention or failure.
(3) Seizure shall not be made in terms of subsection (1) where more than five
years have elapsed since the goods  first became liable to seizure:
Provided that goods imported in contravention of sections forty  or forty-one  shall be
liable to seizure at any time.
(4) All goods which have been seized in terms of subsection (1) shall be taken
forthwith to and delivered into the custody of an officer at the custom house nearestto the place where they were seized or, in the event of their being of such nature thatEmbargo
on goods
which have
passed outof customs
control
Power o f
officer to
seize
goodsG/VAL/N/1/ZMB/1
Page 72
they cannot be removed to a place of  security, the officer seizing them may declare
them as having been seized in the place where  the officer found them.
(5) If an officer has seized goods in terms of subsection (1), or has seized goods
pursuant to the provisions of  section one hundred and fifty-eight , the officer shall
report  the circumstances and grounds for seizure to the Commissioner-General.
(6) The Commissioner-General may-
(a) order all or any of the goods to be released from seizure; or(b) if the articles could not be found or recovered, declare that the person
from whom the goods would have been seized shall pay to the CustomsDivision an amount equal to the duty-paid value of such goods:
Provided that notice of any declaration made by the Commissioner-General in
accordance with paragraph (b) shall be made in writing and shall be given in
accordance with the provisions of subsection (8).
(7) Subject to the provisions of subsection (8), when goods are seized under this
section the officer who seizes the goods shall, within ten days of such seizure, give to
the person from whom the goods have been seized or the owner of the goods a notice
in writing specifying the goods which have been seized and informing such person ofthe provisions of subsection (9).
(8) Notice in terms of subsection (7) shall be deemed to have been duly given to
the person concerned-
(a) if delivered to that person personally;
(b) if addressed to that person and left  at, or forwarded by post to that person’s
usual or last known place of abode or business; or
(c) where the person is unknown or has no address within Zambia or has no
known address, by publication of notice of seizure in the Gazette.
(9) The person from whom the goods have been seized or the owner of the goods
or the person required to pay such amount as determined by the Commissioner-
General pursuant to subsection (6)  may, within three months of the notice being
given or published under subsection (8), institute proceedings-
(a) against the seizure on the grounds that it was unlawfully made; or
(b) against the declaration made by the Commissioner-General  pursuant to
subsection (6) on the grounds that such declaration was unlawfully made.
(10) If proceedings are not instituted under subsection (9) in respect of any goods
seized under this section, the goods shall be forfeited and may be sold or disposed of
by the Commissioner-General in accordance with the provisions of sections two
hundred and three  to two hundred and five.G/VAL/N/1/ZMB/1
Page 73
(11) Any sale or disposal undertaken pursuant to subsection (10)  shall be
undertaken without compensation to any person or party who may, either before or
after such sale or disposal, claim a financial or other interest in such goods.
(12) If proceedings are not instituted in terms of subsection (9) in respect of any
sum determined by the Commissioner-General pursuant to subsection (6), the amountso determined shall be deemed to be due and payable at that date and all  provisions
of this Act relevant to the recovery of unpaid duty shall apply to that sum as if it were
unpaid duty.
(13) For the avoidance of doubt it is hereby declared that any action taken in terms
of this section shall not-
(a) prevent the institution of criminal proceedings against a person from whom
goods have or would have been seized;
(b) prevent the imposition of a fine in terms of section one hundred and sixty-
eight ;
(c) affect the liability for the payment of duty in respect of goods seized and
dealt with in terms of this section;  or
(d) entitle any person to claim a refund of duty paid in respect of goods seized
and dealt with in terms of this section.
(Act No. 4  of 1999)
163. (1)Where, pursuant to the provisions of section one hundred and sixty-two,  any
goods have been seized, the Commissioner-General may at any time before such
goods are  forfeited, deliver the goods to the owner or other person from whom theywere seized, on the deposit with the Customs Division of a sum equal-
(a) in the case of imported goods, to the customs value of the goods; or
(b) in the case of goods manufactured in licensed premises to the value as
determined in accordance with the Sixth Schedule;
together with any duty to which the goods may be liable as determined by the
Commissioner-General.
(2) The money deposited shall be deemed to be substituted for the goods seized
and all the provisions of this Act in so far as they are applicable shall extend and
apply to the money accordingly.
(Act No. 4  of 1999)
164. (1) A writ or summons shall not be issued against nor a copy of any process
served upon any officer for anything done by him under this Act or any other law
relating to customs or excise until one month after notice in writing has been
delivered to him, or left at his usual place of abode, by the person, or his legalpractitioner, who intends to issue such writ, summons, or process.
(2) In the notice shall be clearly and explicitly contained the cause of the action,
the name and place of abode of the person who is to bring the action, and the name
and address for service of his legal practitioner, if any.Power of
Commissioner-
General  torelease goods
seized
Notice o f
action to be
given to
officerG/VAL/N/1/ZMB/1
Page 74
(3) Evidence shall not be adduced at the trial of the action by the plaintiff except
as to causes thereof stated in the notice, and judgement shall not be given for the
plaintiff unless he proves that the notice was given in default of proof of notice by the
plaintiff, the defendant shall be entitled in such action to judgement in his favour and
costs.
(4) Every such action shall be brought within three months after the cause thereof
arose and if the plaintiff discontinues the action, or if judgement is given against him,
the defendant shall receive as costs full indemnity for all expenses incurred by him in
or in respect of the action and shall have such remedy for the same as any defendant
has in other cases where costs are given by law.
165. Any officer may, within one month after notice has been given in terms of
section one hundred and sixty-four , tender amends to the party complaining or to his
legal practitioner or agent, and may plead such tender in bar to any proceedings,
together with any other plea, and if the co urt finds the amends sufficient it shall give
judgement for the defendant, except as to the amends tendered. In such event, or if
the plaintiff discontinues his action, the defendant shall be entitled to costs, but ifupon the trial of any such action the court finds that no amends were tendered, or that
they were not sufficient, or finds against the defendant upon any such other plea, the
court shall give judgement for the plaintiff with such damages as it may think proper,
together with the costs of the action.
166. If any action is brought by any persons against the Minister or any officer for
or on account of any seizure, wherein judgement has been given for the plaintiff, and
if the court before which the action was tried finds and adjudges that there was
reasonable cause for seizure, the court may refuse to grant the plaintiff costs.
167.(1) If, after obtaining such expert advice as may be available, the Commissioner-
General is of the opinion in respect of goods which have been imported
 −
(a) that such goods are infected with any pest which may spread any human,
plant, or animal disease; or
(b) that such goods are likely to be prejudicial to the health of any human
being, plant, or animal;
he may direct that such goods and the containers in which they are packed shall be
seized and destroyed or otherwise dealt with in any manner which he may consider
suitable.
(2) A person shall not be entitled to claim compensation on account of any action
taken under the provisions of subsection (1).
168.(1) If a person alleged to be an offender under this Act admits in writing to the
offence and agrees to pay the fine which the Commissioner-General may impose,  not
exceeding  the maximum fine provided for the offence in question, as the
Commissioner-General considers just in the circumstances of the case, in full
satisfaction  of any fine or other penalty to which the person would otherwise beliable under this Act:
Provided that, if criminal proceedings have been instigated against the alleged
offender for such offence the power conferred by this section shall not be exercised
without the written consent of the Director of Public Prosecutions.Pest infecte d
or harmful
goodsTender o f
amends and
effect thereof
Court may
refuse
costs
Imposition
of fine by
Commissioner-
GeneralG/VAL/N/1/ZMB/1
Page 75
(2) The Commissioner-General may determine by written notice a due date for
the payment of  the sum referred to in subsection (1) in whole or by instalment.
(3) Any fine imposed pursuant to this section is a debt due to the Republic and
shall, if not paid in accordance with the provisions of  sub section (2) be recoverableat the suit of the Commissioner-General, or any officer authorised by that person, in
any court of competent jurisdiction.
(4) If the Commissioner-General accepts any sum pursuant to this section such
acceptance shall not be treated as a conviction for a criminal offence and the offender
shall not be liable to be prosecuted for the offence in respect of which the payment
was made.
(5) Nothing in this section shall in any way affect the provisions of this Act in
relation to liability for the payment of duty or the seizure and forfeiture of any goods.
(6) Where the Commissioner-General does not exercise the power under
subsection (1), the admission in writing made by the offender shall not be admissibleas evidence in any prosecution for that offence.
(Act No. 4  of 1999)
169. (1) Upon conviction of an offender under this Act, the judge or magistrate
presiding at the trial in addition to passing sentence may
 −
(a) make an order for the payment by the offender of any unpaid duty; and
(b) declare any ship, aircraft, vehicle, or other goods liable to forfeiture as a
result of the act of the offender to be forfeited to the Government and, uponsuch declaration, such ship, aircraft, vehicle, or goods as the case may be,
shall be dealt with in terms of subsection (10) of section one hundred and
sixty-two ; and
(c) if any ship, aircraft, vehicle, or other goods liable to forfeiture cannot be
found or recovered, make an order for the payment to the Commissioner-
General by the offender of an amount equal to the duty-paid value of the
ship, aircraft, vehicle, or other goods, as the case may be.
(2) No forfeiture shall be ordered unless and until the owner of the ship, aircraft,
vehicle, or goods has been given an opportunity of being heard.
(As amended by Nos. 4 and 36 of 1962)
170. (1)The correct amount of duty payable in respect of any goods shall, from the
time when it is due, constitute a debt due to the Government by the person concerned,
and shall, at any time after it becomes due, be recoverable  in a court of competent
jurisdiction by proceedings in the name of the Commissioner-General, and-
(a) any goods in a bonded warehouse or in licensed premises or imported but
not yet entered or cleared through the Customs Division and belonging tothat person, and
(b) any goods afterwards imported, manufactured or entered for export by the
person from whom the duty is due;Orders by
court as to
unpaid duty
and forfeiture
Liens and
preferencesG/VAL/N/1/ZMB/1
Page 76
shall, while  under the control of the Customs Division, be subject to a lien for such
debt and may be detained by the Customs  Division until such debt is paid, and the
claims of the Government shall have priority over the claims of all persons upon the
said goods of whatever nature.
(2) Where any person who, under the provisions of this Act, is indebted to the
Government in respect of any sum due for duty becomes bankrupt, then in any
proceedings concerning his bankruptcy the claim of the Commissioner-General for
such sum shall rank for preference next after any mortgage, charge, lien or equitable
right of any person or any prior registered special mortgage bond or any pledge or
right of retention upon such assets or any part thereof, and shall rank equally with any
claim which may be made on behalf of the Government in respect of income tax.
(3)  Deleted by Act No. 4 of 1999
(4)  Deleted by Act No. 4  of 1999
(5)  Deleted by Act No. 4  of 1999
(As amended by Acts No.1 of 1998 and No. 4  of 1999)
170A.  (1) Where any duty, fine or interest on any duty or fine due from a
manufacturer or importer remains unpaid, an officer may, under warrant by the
Commissioner-General, levy distress upon the goods and chattels of the manufacturer
or importer.
(2) An authorised officer executing a warrant with a police officer or such other
assistants as the officer may consider necessary, may, at anytime between sunrise and
sunset, break open any premises of the manufacturer or importer.
(3) Goods or chattels on which distress has been levied under this section shall
be kept for ten days either at the premises at  which distress was levied or at such other
place as the officer executing the warrant may consider appropriate, at the cost of the
manufacturer or importer.
(4) If a manufacturer or importer does not pay the amount of duty or interest due
under this Act together with any costs incurred under subsection (3), within the period
of ten days as specified in that subsection, the goods or chattels shall be forfeited andmay be sold by the Commissioner-General in accordance with the provisions of
section two hundred and three .
(5) Any sale or disposal undertaken pursuant to subsection (4) shall be so
undertaken without compensation to any person or party who may, either before or
after such sale, claim a financial or other interest in such goods.
(6) Where distress has been levied on any goods or chattels and such goods or
chattels, or any one or part of them, are removed or taken away by the owner or anyother person in an attempt to avoid or prevent the distraining of such goods, the owner
or other such person shall be guilty of an offence and shall be liable on conviction, to
a fine not exceeding ten thousand penalty units or  three times the value of the goods
and chattels so removed or taken away whichever is the greater or to imprisonment
for a term not exceeding twelve months or, to both.Recovery
by distressG/VAL/N/1/ZMB/1
Page 77
(7) Any person who assists in the taking away of the chattels or goods under
subsection (6) shall be guilty of an offence and shall be liable to the same penalty as
specified under subsection (6).
(As amended by Acts. No. 1 of 1998 and No. 4 of 1999)
171. (1)Where any amount of duty or fine remains unpaid after the day on which it
became due for payment under this Act, the person liable to pay that duty or fine shall
pay an amount in additional duty or fine consisting of-
(a) five thousand penalty units, and(b) five hundred penalty units, or interest on the unpaid sum calculated daily at
the per-annum rate advised by the Bank of Zambia for each day that the dutyor fine thereafter remains unpaid whichever is the greater.
(2) Notwithstanding any other provision of this Act, the Commissioner-General
may, where duty is found to be owing to the Republic after clearance of goods from
customs control, whether or not as a result of customs investigation or voluntarydisclosure, determine by notice in writing, issued to the importer or owner of those
goods, a due date for payment of that duty or due dates for the payment by instalment
of that duty provided that where any amount of such duty remains unpaid after the
day on which it becomes due for payment under the provisions of this subsection, the
person liable to pay that duty shall pay an amount of additional duty consisting of-
(a) five thousand penalty units, and(b) five hundred penalty units or interest on the unpaid sum calculated daily at the
per-annum rate advised by the Bank of Zambia for each day that the dutythereafter remains unpaid, whichever is the greater.
(3) Any additional duty, or fine or interest  due under this section shall be a debt
due to the Republic and shall, if not paid forthwith be recoverable at the suit of the
Commissioner-General, or any officer  in any court of competent jurisdiction.
(4) The Commissioner-General may remit the whole or part of any additional
duty payable under subsections (1) and (2).
(Act No. 4  of 1999)
171A.  (1) Where any duty or fine, or interest on any duty or fine, due from any
importer or manufacturer remains unpaid, the Commissioner-General may, by noticein writing, require any other person-
(a) from whom any money is due, or is accruing or may become due, to that
importer or manufacturer;
(b) who holds, or may subsequently hol d, money on account  of some other
person for or on account of, or for payment to, that importer or
manufacturer; or
(c) having authority from any person to pay money to that importer or
manufacturer;Attachment
of debtsInterest to be
paid for late
paymentG/VAL/N/1/ZMB/1
Page 78
to pay that money, or so much as is sufficient to discharge the sum of any duty, fine
and interest due from that importer or manufacturer, in the manner directed by the
Commissioner-General as and when,  but for the notice, be or become payable to that
importer or manufacturer.
(2) Upon the issuance of a notice under this section, the money referred to in
subsection (1), to the extent necessary to discharge the sum of duty, fine and interest
due from the importer or manufacturer, shall be a debt due to the Republic and shall if
not paid in accordance with subsection (1) be recoverable at the suit of the
Commissioner-General, or any officer in any court of competent jurisdiction.
(3) A person to whom a notice under subs ection (1) has been issued who fails to
comply with such notice shall be guilty of an offence and shall be liable on
conviction, to a fine not exceeding five thousand penalty units or ten per centum of
the amount demanded by the notice, whichever is the greater.
(Act No. 4  of 1999)
172. The Commissioner-General may impound or retain any document presented
in connection with any entry or required to be produced under this Act, and the
person otherwise entitled to such document shall on application be given in lieu
thereof a copy of the document duly certified by the Commissioner-General, and the
certified copy shall be admissible in evidence at any trial to the same extent and in the
same manner as the original would be admissible.
173. (1) When any goods are detained or seized under the provisions of this Act, and
any question arises as to whether the duties have been paid on the goods, or whether
the goods have been lawfully imported or lawfully laden or are being lawfully
exported, the burden of proof of the affirmative of these facts shall be on the personowning or claiming such goods.
(2) When, for any purpose under the provisions of this Act, it is necessary to
prove the country of origin of any goods, the onus of proof of such origin shall be
upon the owner or the importer of such goods and not upon an officer.
(3) Any invoice or other document submitted or used by an importer or any other
person for the purpose of any of the provisions of this Act may be produced as
evidence by or on behalf of the Commissioner-General in any civil or criminal
proceedings without calling the person who prepared it or signed it.
(As amended by No. 36 of 1962 and Act No. 4  of 1999)
174. (1) In any prosecution on account of the non-payment of duty on goods liable to
excise duty or surtax, and in any proceedings for the recovery of duty on such goods,
instituted against a manufacturer, any statement in any record kept by or on behalf of
such manufacturer to the effect that such goods of a particular quantity or strength
have been manufactured or held in stock by him at any time, shall be admissible asevidence of the fact that he had at that time manufactured or held in stock goods
liable to excise duty or surtax of that quantity or strength.
(2) If in any such prosecution or proceedings such person claims that he has
disposed of or used any goods liable to excise duty or surtax in such manner as not toEvidence
in certain
circumstancesImpounding
of
documents
Burden
of proofG/VAL/N/1/ZMB/1
Page 79
be subject to excise duty or surtax, the burden of proving that such goods have been
so disposed of or used shall be upon him.
PART XIII
GENERAL
175. Except for the purposes of this Act or with express permission of the
Commissioner-General or the compilation of statistics or when ordered to do so by a
court, no officer shall disclose any information relating to any person, firm, or
business acquired in the performance of his duties.
(As amended by Act No. 2 of 1975)
176. The Commissioner-General or any officer designated by him shall have and
is hereby vested with power and authority to administer an oath or to attest anaffidavit in every case in which by this Act or by any law relating to customs and
excise an oath or affidavit is permitted or required, and any person who makes a false
statement upon any oath or in any affidavit sworn before the Commissioner-General
or any such officer shall be guilty of an offence.
177. Any bill of entry, writing, oath, or declaration required to be made by this Act
or any law relating to customs or excise shall, if made outside Zambia to or before a
Zambian customs officer, be binding and of full force and effect in Zambia.
(As amended by G. N. No 407 of 1963)
178. Where any document written in a language other than English is presented to
any officer for any purpose connected with this Act, the Commissioner-General may
require a translation into the English language to be made at the expense of the
owner, by such person as the Commissioner-General may approve.
179. (1) The conditions of any bond, guarantee or similar undertaking executed in
terms of this Act and the enforcement thereo f shall not be construed as exempting any
person from any prosecution to which he may be liable under this Act or any other
law in respect of matters provided in such conditions.
(2) In any proceedings for the enforcement of a bond, guarantee or similar
undertaking entered into in terms of this act,  the sum stated therein shall be deemed to
be liquidated damages, calculated to reimburse the Government for loss occasioned
by breach of any of the conditions thereof.
(As amended by Act No. 4  of 1999)
180. If at any time the Commissioner-General is not satisfied with the sufficiency
or form of any security previously given, he may require a fresh security, and a fresh
security shall be given accordingly.
(As amended by Acts No. 1 of 1998 and No. 4  of 1999)
181. Unless otherwise provided therein, any bond, guarantee or similar
undertaking executed in terms of this Act shall bind the subscribers thereto jointly
and severally for the full amount stated therein.
(As amended by Act No. 4  of 1999)Conditions and
enforcement o f
bondsOaths  and
affidavits
Fresh
SecuritySecrecy
Joint an d
several
liability o f
subscribers
to bondEntries, oaths
etc., made
outside Zambia
to be of fullforce and effect
in Zambia
Translation
of foreign
documentsG/VAL/N/1/ZMB/1
Page 80
182. Every landing, shipping, and forwarding agent, and every agent appointed by
the master of a ship, the pilot of an aircraft, or the operator of a pipeline in terms of
section twenty-nine  or fifty-two , transacting customs business, and every vehicle
owner or other person carrying goods, which are required to be accounted for in terms
of this Act shall, when required to do so by the Commissioner-General, give securityto the satisfaction of the Commissioner-General for the due observance of all relevant
provisions of the laws relating to customs or excise.
(As amended by Act No. 48 of 1968)
182A. (1) The Minister may, by regulations, provide for the licensing of persons
carrying on or desirous of carrying on, the business of customs clearing and
forwarding agents, and prohibit the carrying on of such business without a licenceissued under such regulations.
(2) In such regulations, the Minister may also prescribe
 −
(a) the conditions subject to which a licence may be granted or renewed;
(b) the circumstances in which a licence may be revoked;
(c) the qualifications required to be possessed by an applicant for a licence; and
(d) the fee payable for the grant or renewal of a licence.
(Act  No. 1 of 1976 as amended by Act No.15 of 1994)
183. ( 1) An agent appointed by any master, pilot, importer, or exporter, or any person
who represents himself to any officer as the agent of any master, pilot, importer, or
exporter and is accepted as such by that officer, shall be liable for the fulfilment, in
respect of the matter in question, of all obligations, including the payment of duty,
imposed upon such master, pilot, importer, or exporter by this Act or any law relating
to customs or excise.
(2) Every master, pilot, importer, or exporter, licensed manufacturer, owner or
operator of a bonded warehouse or any owner of goods in a bonded warehouse shall
be responsible for any act committed by any person acting in his place or on his
behalf, whether the said act was done within Zambia or beyond its borders, and theperson so acting shall, if within Zambia, likewise be liable to prosecution under this
Act or any law relating to customs or excise.
(3) Any person who appoints an agent to carry out any requirements of this Act
on his behalf shall be responsible for any action of his agent while acting on his
behalf and shall be liable to prosecution for any contravention of the Act committed
by his agent while acting on his behalf.
(As amended by G. N No. 407 of 1963 and Act No. 4 of 1999)
184. If any person makes an application to an officer to transact any business on
behalf of another person, such officer may require the person so applying to produce
a written authority in the form approved by the Commissioner-General from the
person on whose behalf he purports to act and, in default of the production of suchauthority, may refuse to transact such business.
185. All handling of and dealing with goods for the purpose of any law relating to
customs or excise shall be performed by or at the expense and risk of, the importer orWritten
authorityto transact
business
on behalf
 of another
Expense
and risk
of handling
goodsSecurity to
be given by
agents and
other personsfor due
observance
of laws
Licensing of
clearing and
forwarding
agents
Liabilities o
f
agent and
principalG/VAL/N/1/ZMB/1
Page 81
exporter, as the case may be, and where goods are examined at a warehouse, at the
expense and risk of the owner of the goods.
186. Repealed by Act No. 4  of 1999
187. (1) Any person being in possession or control of imported goods or goods which
are liable to duty under the provisions of this Act, and any persons who offers for
sale, exports, or attempts to export such goods or has such goods entered in his books
or mentioned in any document referred to in section one hundred and eighty-eight
shall, when requested by an officer so to do, produce proof as to the place where
entry of the goods was made and any duty due thereon was paid and also the date of
entry and the marks and numbers of the packages concerned, which marks and
numbers shall correspond with the documents produced in proof of entry or thepayment of duty. If he himself did not pay the duty or make entry of the goods, such
person shall produce such evidence as will enable the officer to discover the person
who did make such entry and payment in respect of the goods.
(2) Where any person who has made entry and payment in respect of goods
referred to subsection (1) cannot be located or found for any reason whatsoever, and
there is no evidence of duty having been paid or there is no evidence of the correct
amount of duty having been paid, the person being in possession of the goods which
are liable to duty shall be liable to pay all such duties as if they were unpaid.
(3) Any person failing or delaying without reasonable cause to produce the
proofs or evidence required in this section shall be guilty of an offence.
(4) Notwithstanding the provisions of subsection (2)  the Commissioner-General
may subject to such terms and conditions as the Commissioner-General may impose,
remit all or part of such duties.
(As amended by Act No. 16 of 1996 and No. 4  of 1999)
188. (1) Every person carrying on any business in Zambia which involves handling or
dealing in goods which are imported or exported or which are subject to excise duty
or surtax shall keep or cause to be kept in Zambia, in the  English language,reasonable and complete records of all of that person’s transactions. Every such
person shall, if required at any time within a period of five years after the date of the
importation, exportation, manufacture  or purchase of any goods, produce the bills of
lading, rail notes, invoices, and all other documents including electronic documents
containing all particulars regarding those goods, and shall allow such books,
accounts, and documents  including any electronic documents and or electronic
record systems at all times within such period to be open for inspection by anyofficer.
(2) Any person who fails to comply with any provision of this section shall be
guilty of an offence.
(As amended by G. N. No. 407 of 1963, Acts No. 5 of 1981 and
No. 4  of 1999)
189. When any amount of duty has been underpaid or erroneously refunded, the
person who should have paid such amount or to whom the refund has erroneouslyPersons
carrying
on business to
keep proper
books
Claims
and
refundsSellers of
goods
to produceproof of
paymentG/VAL/N/1/ZMB/1
Page 82
been made shall pay such amount or repay the amount erroneously refunded, on
demand being made by the Customs Division.
(As amended by Act No. 4  of 1999)
190. Repealed by Act No. 4  of 1999
191. Subject to the provisions of this Act  −
(a) goods imported into Zambia shall be liable to the rates of customs duty and
surtax which are applicable to those goods at the time when they are
imported or at the time when they are entered for consumption, whichever
shall be the later, so, however, that in no case, except in the case of goods
properly taken out of bond, shall the duty be less than that payable at the
time of importation;
(b) goods which have been manufactured in Zambia and are liable to excise
duty or surtax shall be liable to the rates of duty which are applicable to
those goods at the time when they are delivered from the place of
manufacture for consumption or are used or otherwise disposed of by the
manufacturer or in the case of such goods that are immediately aftermanufacture entered into a bonded warehouse, at the time that they are
entered for consumption.
(c) Deleted by Act No. 4  of 1999
(As amended by G. N. No. 407 of 1963 and Act No. 4  of 1999)
192. When a new duty is imposed or the rate of an existing duty is increased in
terms of an order made under the Taxation (Provisional Charging) Act, the actual
payment of the new duty or increased duty may  be deferred if the person responsible
for the payment of the duty and a surety approved by the Customs Division enter into
a bond, guarantee or similar undertaking providing for the payment of the new dutyor increased duty as soon as the new duty or increased duty has been enacted by
Parliament.
( Act No. 4  of 1999 )
193. Repealed by Act No. 4  of 1999
194. The Commissioner-General may issue, for the guidance and direction of
officers, policies, procedures and instructions not inconsistent with this Act or any
other written law, and any such policies, procedures and instructions shall be binding
on officers.
(Act No. 4  of 1999)
195. (1)The Commissioner-General may, by notice in the Gazette, declare any
building, premises or area in Zambia,  to be a customs warehouse for the purposes ofthis Act and may in a like manner declare that any customs warehouse shall  cease  to
be  a customs warehouse.
(2) Customs warehouses shall be available for such purposes and subject to such
terms and conditions as may, in each particular case, be determined by theCommissioner-General and  the provisions of this Act relating to bonded warehouses
shall, in so far as they are applicable to, and compatible with, such purposes, terms
and conditions, apply to customs warehouses.Rates of duty
in relation to
time ofimportation
or entry
Circumstances
in which
payment o f
proposed dutyduty may be
deferred
Cap. 364
Policies and
instructions byCommissioner-
General
CustomswarehousesG/VAL/N/1/ZMB/1
Page 83
(Act No. 4  of 1999)
196. All duties shall, unless otherwise specially provided, be charged, paid, and
received on and according to the weights and measures established by law in Zambia,
and in all cases where duties are imposed according to any specific quantity, the same
shall be deemed to apply proportionately to any greater or less quantity.
(As amended by G. N. No. 407 of 1963)
197. All goods whatsoever which are conveyed in transit across Zambia shall be
subject to the provisions of this Act and any regulations and rules made thereunder.
(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)
198. (1) The Minister may, by statutory instrument, make such regulations as he may
deem expedient to prescribe anything to be prescribed under the provisions of this
Act, to give force or effect to this Act or for its better administration.
(2) Without derogation from the generality of the provisions of subsection (1),
the Minister may, in the exercise of the powers conferred upon him by that
subsection, provide for  −
(a) the entry, before or after their arrival in Zambia, of goods despatched to
Zambia by railway train, the removal of such goods from  customs areas inwhich they are held and the taking delivery of such goods and the charges
to be paid by importers on failure to make entry of or to remove or take
delivery of such goods within prescribed periods; and
(b) the regulation of the removal of wines and spirits from licensed premises or
from one part of licensed premises to another part of licensed premises; and
(c) the regulation of
 −
(i) the storage on licensed premises of goods on which duty has been
paid; and
(ii) the reprocessing on licensed premises of goods on which duty has
been paid; and
(iii) the notices to be given by licensees in respect of  −
A. goods acquired by them or received at their licensed premises;
and
B. operations to be performed on their licensed premises; and
(d) the specifying or fixing of allowances such as are referred to in subsection
(4) of section fifty-eight  and the goods in respect of which those allowances
may be made and any other matter for which provision is under this Act tobe made by, in or in accordance with the provisions of regulations; and
(e) the manner in which complaints in respect of subsidised imports or the
dumping of goods shall be made and investigated;
(f) Deleted by Act No. 4  of 1999
(g) the keeping of records, books and other documents and the making of
returns and the giving of information by manufacturers of goods liable to
excise duty or surtax; and
(h) the prescribing of standards for the purposes of this Act; andWeights and
measures
Goods in
transit
RegulationsG/VAL/N/1/ZMB/1
Page 84
(i) prescribing the fees which shall be paid  −
(i) in respect of each licence issued or renewed in terms of this Act;
(ii) in respect of any correction to a bill of entry that is required to be
made subsequent to the lodgement of such entry with the Customs
Division;
(iii) in respect of any dumping or countervailing complaint made in terms
of section seventy-five B  of this Act;
(iv) on the entry of goods for consumption, warehousing, re-warehousing
or removal from warehouse or exportation.
(v)   in respect  of each certificate of origin issued by the Customs Division
following an application therefor.
(3) In the exercise of the powers conferred upon him by subsection (1), the
Minister may make different provision in respect of different licensed premises anddifferent classes of persons and goods.
(4) Deleted by Act No. 4  of 1999
(5) If, in regulations providing for matters referred to in paragraph (a) of
subsection (2), provision is made for the entry of goods before their arrival in
Zambia, the provisions of section thirty-four  shall, mutatis mutandis , apply to the
goods as if they had been imported into Zambia.
(6) If, in terms of regulations providing for matters referred to in paragraph (a) of
subsection (2), charges become payable by an importer, the Commissioner-General
may institute proceedings for the recovery of the charges in any competent court.
(As amended by No.  18 of 1960, No. 4 of 1962, G. N. No.  407 of 1963, G.N No.
82 of 1964 , S.I No.  173 of 1965 and Act No. 4  of 1999)
199. (1)The Minister may by regulation or statutory order determine-
(a) the working hours of the Customs Division either generally or at any
particular place or places and the fees which shall be payable by any
person in respect of whom or in respect of whose business the
attendance of any customs officer is, in the opinion of theCommissioner-General, necessary at any time outside of those hours,
and
(b) the fees which shall be payable by any person in respect of whom or in
respect of whose business the attendance of any customs officer is, in the
opinion of the Commissioner-General, required at any time at a remote
location.
(2) For the purposes of this section a “remote location” shall be any location that
is not within ten kilometres of a port or customs aerodrome or custom house.
(Act No. 4  of 1999)
200. (1) The Commissioner-General may make rules not inconsistent with this Act or
any other law in respect of any matter where this Act provides that such matter is tobe dealt with in accordance with rules made by the Commissioner-General.
RulesOrdersG/VAL/N/1/ZMB/1
Page 85
(2) Where any rule is made the Commissioner-General shall arrange for the
publication in the Gazette of a notice advising that the rule has been made and the
place or places where copies of such a rule are available for inspection free of charge
or for purchase at a  fee to be determined by the Commissioner-General.
(3) Every rule made shall come into effe ct on the fifth day following notification
pursuant to subsection (2) or on such later date as advised in that notification.
(4) Every rule made pursuant to this section shall have the force and effect of a
regulation made under this Act.
201. The Commissioner-General may delegate to any officer any duties, powers
and functions by this Act conferred or imposed upon him, other than those conferred
or imposed by this section and by section two hundred :
Provided that the duties and functions conferred or imposed by sections one hundred
and sixty-two and one hundred and sixty-eight shall not be delegated to any officer
below the rank of Assistant Commissioner.
(As amended by Acts  No. 3 of 1983,  No.16 of 1996,
 No. 9 of 1997 and No. 4  of 1999)
202.Any person charged with any act or omission which is an offence under this Act
or any other law if the act is done or omitted to be done without a permit, exemption,
permission or other authorisation, shall be presumed, unless and until the contrary isproved by the accused person, to have done or to have omitted to do such act without
such permit, exemption, permission or other authorisation, as the case may be, when
he performed or omitted to perform the act in question.
(Act No. 1 of 1971)
PART XIV
MISCELLANEOUS
203. (1)Subject to the provisions of sections  two hundred  and four  and two hundred
and five ,  where the Commissioner-General is empowered under the Act to sell or
dispose of any goods, the Commissioner-General shall endeavour to sell such goods-
(a) by tender; or
(b) by auction.
(2) No bid or tender shall necessarily be accepted, and the goods may be re-
offered until sold at a price satisfactory to the Commissioner-General.
(3) The Commissioner-General, or any officer may act as an auctioneer in the
sale of the goods without being licensed or otherwise authorised in that behalf.
(4) Notwithstanding subsection (1), the Commissioner-General may, in the case
of perishable or dangerous goods or goods unsuitable for storage, accept such offer
for purchase as may be made if the Commissioner-General is satisfied with the
amount offered.
(Act No. 4  of 1999)Delegation of
Commissioner-
General’s
functions
Disposal o f
goods by
Commissioner-
GeneralPresumption
as to absenceof licence,
etc.G/VAL/N/1/ZMB/1
Page 86
204. Notwithstanding the provisions of section two hundred and three , where the
sale of such goods in the opinion of the Commissioner-General may be inappropriate
because of the sale price obtainable or the effect of such sale on local manufacture or
for any other reason the Commissioner-General may donate the goods to a charitable
institution within Zambia for the purpose of use not involving sale or may order thegoods destroyed under supervision.
(Act No. 4  of 1999)
205 (1) The proceeds of any sale made pursuant to  section two hundred and  three  are
to be dispersed in the following manner and order of priority-
(a) in payment of any costs and expenses incurred by the Customs Division in the
storage or sale of the goods;
(b) in payment of any duty that may be owing in respect of the goods;(c) in payment of any unpaid fines or interest on duty or fines if unpaid;(d) in payment of customs area or bonded warehouse charges; and(e) in payment of any freight costs due in respect of the goods if written notice
claiming such freight costs has been given to the Commissioner-General.
(2) the residue of any proceeds shall be paid to the person, appearing to the
commissioner-general, to be entitled thereto.
(3) where no entry has been made in respect of the goods to which this section
applies, the commissioner-general may, when assessing the duty that may be owingfor the purposes of paragraph (b) of subsection (1), value the goods at the price for
which they are sold and shall not be required to assess the goods for duty in
accordance with the fifth schedule.
(Act No. 4  of 1999)
206. (1) In this section, “Schedules commencement date” means 1st January, 2000.
(2) Any reference in this Act to customs value before the Schedules
commencement date shall be construed to mean value for duty purposes as provided
in Part IX.Goods to be
donated by
Commissioner-
General
Proceedsof sale
Savings and
transitional
provisionsG/VAL/N/1/ZMB/1
Page 87
FIFTH SCHEDULE
(Sections 85 and 88)
VALUATION OF GOODS FOR THE PURPOSES OF THE TARIFF
1.(1) In this Schedule-
"computed value" means the value determined in accordance with clause 7;
"country of export" means  the country from which the goods are deemed to
be shipped pursuant to this Act and the country from which any goods are
exported;
"deductive value" means the value determined in accordance with clause 6;
"goods of the same class or kind" means imported goods that-
(a) are within a group or range of imported goods produced by a particular
industry or industry sector that includes identical goods or similar goods
in relation to the goods being valued; and
(b) for the purposes of-
(i) Clause 6, were exported from any country; and
(ii) Clause 7, were produced in and exported from the country in and 
from which the goods being valued were produced and exported:
"identical good s" means imported goods that-
(a) are the same in all respects, including physical characteristics, quality,
and reputation, as the goods being valued, except for minor differences
in appearance that do not affect the value of the goods;
(b) are produced in the country in which the goods being valued were
produced; and
(c) are produced by or on behalf of the person who produced the goods
being valued but does not include imported goods where engineering,
development work, artwork, design work, plans, or sketches undertaken
in Zambia were supplied, directly or indirectly, by the buyer of those
imported goods free of charge or at a reduced cost for use in connection
with the production and sale for export of those imported goods;
"price paid or payable", in relation to any goods, means the aggregate of all amounts
paid or payable by the buyer to or for the benefit of the seller in respect of the goods;
"to produce" includes to grow, to manufacture, and to mine;"similar goods" means imported goods that-
(a) closely resemble the goods being valued in respect of component
materials and parts and characteristics and are functionally and
commercially interchangeable with the goods being valued havingregard to the quality and reputation of the goods and the goods being
valued;InterpretationG/VAL/N/1/ZMB/1
Page 88
(b) are produced in the country in which the goods being valued were
produced; and
(c) are produced by or on behalf of the person who produced the goods
being valued but does not include imported goods where engineering,
development work, artwork, design work, plans, or sketchesundertaken in Zambia were supplied, directly or indirectly by the
buyer of those goods imported free of charge or at a reduced cost for
use in connection with the production and sale for export of those
imported goods;
''sufficient information" in respect of the determination of any amount, difference, or
adjustment, means objective and quantifiable information that clearly establishes theaccuracy of the amount, difference, or adjustment; and
"transaction value" means the value determined in accordance with clauses 2 and 3.
(2) For the purposes of this Schedule, persons shall be deemed to be related only 
if-
(a) they are officers or directors of one another's business;
(b) they are legally recognised partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls, or holds 5 per ent
or more of the outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third
person;
(g) they together directly or indirectly control a third person. or(h) they are members of the same family.
(3) For the purposes of this Schedule persons shall be deemed to be members of
the same family if-
(a) they are connected by blood relationship within the fourth degree
of relationship;
(b) they are married to one another or if one is married to a person
who is connected within the fourth degree of relationship to the
other; or
(c) one has been adopted as the child of the other or as a child of a
person who is within the third degree of relationship to the other.
(4) For the purposes of this Schedule, where there are no goods that were
produced by or on behalf of the person who produced the goods being valued and that
are otherwise identical goods or similar goods, goods that were produced by or on
behalf of a different person and that are otherwise identical goods or similar goods
shall be deemed to be identical goods or similar goods, as the case may be.G/VAL/N/1/ZMB/1
Page 89
(5) For the purposes of this Schedule, charges for interest under a financing
arrangement entered Into by the buyer and relating to the purchase of
imported goods shall not be regarded as part of the customs value where-
(a) the charges are distinguished from the price actually paid or payable
for the goods;
(b) such goods are actually sold at the price declared as the price actually
paid or payable;
(c) the buyer, if required, can demonstrate that-
(i) the financing arrangement was made in writing; and
(ii) the claimed rate of interest does not exceed the level of such
transaction  prevailing in the country where, and at the timewhen, the finance was provided.
2.  (1) The customs value of imported goods shall be their transaction value, that is,
the price paid or payable for the goods when sold for export to Zambia, adjusted in
accordance with clause 3-
(a) if there are no restrictions respecting the disposition or use of the
goods by the buyer, other than restrictions that--
(i) are imposed by law;
(ii) limit the geographical area in which the goods may be
resold; or
(iii) do not substantially affect the value of the goods;
(b) if the sale of the goods or the price paid or payable for the goods
is not subject to some condition or consideration in respect of
which a value cannot be determined;
(c) where any part of the proceeds of any subsequent resale, disposal,
or use of  the goods by the buyer is to accrue, directly or
indirectly, to the seller, the price paid or payable for the goods
includes the value of that part of the proceeds or can be adjusted
in accordance with clause 3; or
(d) if the buyer and seller of the goods are not related at the time the
goods are sold for export or, where the buyer and seller are
related at that time,--
(i) their relationship did not influence the price paid or
payable for the goods; or
(ii) the importer demonstrates that the transaction value of
the goods meets the requirements set out in subclause (2)
of this clause.
(2) In a sale between related persons, for the purpose of showing that the
relationship did not influence the transaction value, the importer shall produce
evidence that the transaction value of the goods being valued, taking into
consideration any relevant factors including such factors and differences as may
be prescribed, closely approximates the customs value of other goods exported atthe time or substantially at the same time as the goods being valued, is-Transactio n
value as
primary
basis
of valuationG/VAL/N/1/ZMB/1
Page 90
(a) the transaction value of identical goods or similar goods in respect of a
sale of those goods for export to Zambia between a seller and buyer who
are not related at the time of the sale; or
(b) the deductive value of identical or similar goods determined in
accordance with clause 6; or
(c) the computed value of identical or similar goods determined in
accordance with clause 7.
(3) Where the Commissioner-General is of the opinion that the relationship
between the buyer and seller of any goods influenced the price paid or payable for the
goods, the Commissioner-General shall inform the importer, in writing if so
requested, of the grounds on which the Commissioner-General formed that opinion,
and shall give the importer a reasonable opportunity to satisfy the Commissioner-
General that the relationship did not influence the price.
(4) Where subclause (2) applies, the importer shall, without limiting the
generality of  that subclause, provide the following information:
(a) the nature of the goods being valued;
(b) the nature of the industry that produces the goods being valued;
(c) the season in which the goods being valued are imported;
(d) whether a difference in values is commercially significant;
(e) the trade levels at which the sales take place;
(f) the quantity levels of the sales;(g) any of the amounts referred to in clause 3; and
(h) the costs, charges, or expenses incurred by a seller when the seller
sells to a buyer to whom the seller is not related that are not
incurred when the seller sells to a buyer to whom the seller is
related.
(5) Where-
(a) in the opinion of the Commissioner-General, the customs value
cannot be determined under this clause, or
(b) the Commissioner-General has re ason to doubt the truth or accuracy
of the declared customs value and, after having sought furtherexplanations or other evidence that the declared customs value
represents the total amount actually paid or payable for the imported
goods, the Commissioner-General is still not satisfied that the
customs value can be determined under this clause- the
Commissioner-General may determine the customs value of the
goods by proceeding sequentially through clauses 4 to 8 under
which the customs value can, in the opinion of the Commissioner-General, be determined.
(6) Notwithstanding subclause (5), on the written request of the importer to the
Commissioner-General, the order of consideration of the valuation basis provided for
in clauses 6  and 7 shall be reversed.G/VAL/N/1/ZMB/1
Page 91
3. (1) In determining the transaction value of goods under clause 2, the price paid
or payable for the goods shall be adjusted-
(a) by adding thereto amounts, to the extent that each such amount is
not otherwise included in the price paid or payable for the goods
and is determined on the basis of sufficient information, equal to-
(i) commissions and brokerage in respect of the goods
incurred by the buyer, other than fees paid or payable
by the buyer to the buyer's agent for the service of
representing the buyer overseas in respect of the
purchase of the goods;
(ii) the packing costs and charges incurred by the buyer in
respect of the goods, including the cost of cartons, cases,
and other containers and coverings that are treated forcustoms purposes as being part of the imported goods
and all expenses of packing incidental to placing the
goods in the condition in which they are shipped to
Zambia; and
(iii) the value of any of the following goods and services:
(A) materials, component parts, and other goods
incorporated in the imported goods:
(B) tools, dyes moulds, and other goods utilised in the
production of the imported goods:
(C) materials consumed in the production of the imported
goods:
(D) engineering, development work, artwork, design
work, plans, and sketches undertaken elsewhere than in
Zambia and necessary for the production of the imported
goods;
determined in accordance with subclause (2)  are supplied,
directly or indirectly, by the buyer free of charge or at a
reduced cost of use in connection with the production and
sale for export of the imported goods, apportioned to the
imported goods in a reasonable manner and in accordancewith generally accepted accounting principles;
(iv) royalties and license fees, including payments for patents,
trademarks, and copyrights in respect of the imported
goods that the buyer shall pay, directly or indirectly, as a
condition of the sale of the goods for export to Zambia,
exclusive of charges for the right to reproduce the
imported goods in Zambia;
(v) the value of any part of the proceeds of any subsequent
resale, disposal, or use of the goods by the buyer that
accrues or is to accrue, directly or indirectly, to the seller;
(vi) the value of any materials, component parts, and other
goods incorporated in the imported goods for the purposeof repair to, or refurbishment of, those goods prior toAdjustment
of price paid
or payableG/VAL/N/1/ZMB/1
Page 92
export of the goods to Zambia, and the price paid for the
service of repair or refurbishment, as the case may be;
(vii) the costs of transportation and insurance of, and the
loading, unloading, and handling charges, and other
charges and expenses associated with the transportation
of, the imported goods until the goods have left thecountry of export; and
(viii) the costs of transportation and insurance of, and the
loading, unloading, and handling charges, and other
charges and expenses associated with the transportation
of, the imported goods from the time the goods have left
the country of export;
(b) by deducting therefrom amounts, to the extent that each such
amount is otherwise included in the price paid or payable for the
goods, equal to any of the following costs, charges, or expenses-
(i) any reasonable cost, charge, or expense that is 
incurred for the construction, erection, assembly, or 
maintenance of, or technical assistance provided in respect of, the goods after the goods are imported;
(ii) any reasonable cost, charge, or expense that is incurred
in respect of  the transportation or insurance of the goods
within Zambia and any reasonable cost charge, orexpenses associated therewith;
(iii) any customs duties or other taxes payable in Zambia by
reason of the importation or sale of  goods-
if the cost, charge, or expense is identified separately from the
balance of the price paid or payable for the goods;
(c) in respect of carrier media bearing data or instructions, by deducting
the value of the data or instructions from the price paid or payable for
the goods if:
(i) the value of the data or instructions is distinguished from
the cost or value of the carrier media; and
(ii) the data or instructions are not incorporated in data
processing equipment.
(2) The value of the goods and services described in subparagraph (iii) of
paragraph (a) of subclause (1) shall be determined-
(a) in the case of materials, components, parts and other goods
incorporated in  the goods being valued or any materialsconsumed in the production of  the goods being valued-
(i) by ascertaining-
(A) their cost of acquisition where they were acquired
by the  buyer from a person who was not related
to the buyer at the time of their acquisition;G/VAL/N/1/ZMB/1
Page 93
(B) their cost of acquisition incurred by the person
related to the buyer, where the goods were
acquired by the buyer from a person who was
related to the buyer at the time of their acquisition
but who did not produce them; or
(C) their cost of production where they were
produced by the buyer or a person related to the
buyer at the time of their production; and
(ii) by adding thereto-
(A) the cost of their transportation to the place of
production of  the goods being valued; and
(B) the value added to them by any repairs or
modifications made to them after they were soacquired or produced;
(b) in the case of tools, dyes, moulds, and other goods, utilised in the
production of the goods being valued-
(i) by ascertaining-
(A) their cost of acquisition where they were acquired
by the buyer  from a person who was not related
to the buyer at the time they were so acquisition;
(B) their cost of acquisition incurred by the person
related to the buyer, where they were acquired by
the buyer from a person related to the buyer at thetime they were so acquired but who did not
produce them; or
(C) their cost of production where they were
produced by the buyer or a person related to the
buyer at the time of their production;
(ii) by adding thereto-
(A) the cost of their transportation to the place of
production of  the goods being valued; and
(B) the value added to them by any repairs or
modifications made to them after they were soacquired or produced; and
(iii) by deducting therefrom an amount to account for any
previous use of the goods made after the goods were so
acquired or produced.
(c) in the case of engineering, development work, art work, design
work, plans and sketches, undertaken elsewhere than in Zambia
and necessary for the production of the goods being valued byascertaining-
(i) their cost of acquisition or of the lease thereof, where
they were acquired or leased by the buyer from a person
who was not related to the buyer at the time they were soG/VAL/N/1/ZMB/1
Page 94
acquired or leased and are not generally available to the
public;
(ii) their cost of acquisition or of the lease thereof incurred
by the person  related to the buyer, where they were
acquired or leased by the buyer from a person related to
the buyer at the time they were so acquired or leased, butwho did not produce them and are not generally available
to the public;
(iii) the cost to the public of obtaining them where they are
available generally to the public; or
(iv) the cost of production thereof where they were produced
by the buyer or a person related to the buyer at the time
of their production.
(3) For the purposes of paragraph (c) of subclause (1)-
(a) the expression "carrier media" does not include integrated circuits,
semi-conductors and similar devices, or articles incorporating such
circuits or devices; and
(b) the expression "data or instruction" does not include sound,
cinematic, or video recordings.
(4)   Where any adjustment in terms of subclause (3) cannot, in the opinion of the
Commissioner-General, be made because of the lack of sufficient information, the
transaction value of the goods being valued cannot be determined under clause 2.
4. (1) Subject to subclauses (2) to (4),  where the customs value of imported
goods cannot, in the opinion of the Commissioner-General, be determined under
clause 2 the customs value of the goods shall be the transaction value of identical
goods in respect of a sale of those goods for export to Zambia if that transaction
value is the customs value of the identical goods and the identical goods were
exported at the same or substantially the same time as the goods being valued andwere sold under the following conditions:
(a) to a buyer at the same or substantially the same trade level as the
buyer of the goods being valued; and
(b) in the same or substantially the same quantities as the goods being
valued.
(2) Where the customs value of imported goods cannot be determined under
subclause (1) because identical goods were not sold under the conditions described in
paragraphs (a) and (b) of subclause (1), there shall be substituted therefor identical goods
sold under any of the following conditions:
(a) to a buyer at the same or substantially the same trade level as the
buyer of  the goods being valued but in quantities different from the
quantities in which those goods were sold;
(b) to a buyer at a trade level different from that of the buyer of the
goods being valued but in the same or substantially the same
quantities as the quantities in  which those goods were sold; orTransactio n
value of
identical
goods as
customs
valueG/VAL/N/1/ZMB/1
Page 95
(c) to a buyer at a trade level different from that of the buyer of the
goods being valued and in quantities different from the quantities in
which those goods were sold.
(3) For the purposes of determining the customs value of imported goods under
subclause (1), the transaction value of identical goods shall be adjusted by adding theretoor deducting therefrom, as the case may be, amounts to account for-
(a) commercially significant differences between the costs, charges, and
expenses referred to in clause 3 (1) (a) (vii)  in respect of the
identical goods and those costs, charges, and expenses in respect of
the goods being valued that are attributable to differences in
distances and modes of transport;
(b) where the transaction value is in respect of identical goods sold
under the conditions described in any of paragraphs (a) to (c) of
subclause (2), differences in the trade levels to the buyers of the
identical goods and the goods being valued or the quantities in
which the identical goods and the goods being valued were sold or
both, as the case may be;
if each amount can, in the opinion of the Commissioner-General, be determined
on the basis of sufficient information; where any such amount cannot be so
determined, the customs value of the goods being valued shall not be determined
on the basis of  the transaction value of  those identical goods under this clause.
(4) Where, in relation to imported goods being valued, there are two or more
transaction values of identical goods that meet all the requirements set out in
subclauses (1) and (3)  or where there is no such transaction value but there are two
or more transaction values of identical goods sold under the conditions described in
any of paragraphs (a) to (c) of subclause (2)  that meet all the requirements set out in
this clause that are applicable by virtue of subclause (2), the customs value of thegoods being valued shall be determined on the basis of the lowest such transaction
value.
5. (1) Subject to subclause (2) and subclauses (2) to (4) of clause 4, where the
customs value of imported goods cannot, in the opinion of the Commissioner-General, be determined under clause 4, the customs value of the goods shall be the
transaction value of similar goods in respect of a sale of those goods for export to
Zambia if that transaction value is the customs value of the similar goods and the
similar goods were exported at the same or substantially the same time as the goods
being valued and were sold under the following conditions:
(a) to a buyer at the same or substantially the same trade level as the
buyer of  the goods being valued; and
(b) in the same or substantially the same quantities as the goods being
valued.
(2) Subclauses (2) to (4) of clause 4 shall apply to this clause in respect of similar
goods as if every reference in those subclauses to "identical goods" were a referenceto "similar goods".
6. (1) Subject to subclauses (5) and (6) of clause 2  where the customs value cannot,
in the opinion of the Commissioner-General, be determined under clause 5 the
customs value of the goods shall be the deductive value in respect of the goods.Transactio n
value of
similar goods
as customs
value
Deductive
value as
customs
valueG/VAL/N/1/ZMB/1
Page 96
(2)  Where the goods being valued or identical goods or similar goods are sold in
Zambia in the condition in which they were imported at the same or substantially the
same time as the time of importation of goods being valued, the deductive value of
the goods being valued shall be the price per unit in respect of sales described in
subclause (5) determined in accordance with that subclause and adjusted in
accordance with subclause (6) at which the greatest number of units of the goodsbeing valued or identical goods or similar goods are so sold.
(3)   Where the goods being sold or identical goods or similar goods are sold in
Zambia in the condition in which they were imported before the expiration of ninety
days after the importation of the goods being valued but are not so sold at the same or
substantially the same time of that importation, the deductive value of the goods
being valued shall be the price per unit in respect of sales described in subclause (5)determined in accordance with that subc lause and adjusted in accordance with
subclause (6)  at which the greatest number of units of the goods being valued or
identical goods or similar goods are so sold at the earliest date after the importation of
the goods being valued.
(4)  Where the goods being valued or identical goods or similar goods are not
sold in Zambia in the circumstances described in subclause (2) or subclause (3)  but
the goods being valued, after being assembled, packed, or further processed in
Zambia, are sold in Zambia before the expiration of ninety days after the importation
thereof and the importer of the goods being valued requests that this subclause be
applied in the determination of the customs value of the goods, the deductive value ofthe goods being valued shall be the price per unit, in respect of sales described in
subclause (5) determined in accordance with that subclause and adjusted in
accordance with subclause (6) at which the greatest number of units of the goods
being valued are so sold.
(5)   For the purposes of subclauses (2) to  (4), the price per unit in respect of any
goods being valued or identical goods or similar goods, shall be determined by
ascertaining the unit price in respect of sale of the goods at the first trade level after
their importation to persons who-
(a) are not related to the persons from whom they buy the goods at the
time the goods are sold to them; and
(b) have not supplied, directly or  indirectly, free of charge or at a
reduced cost for use in connection with the production and sale for
export of the goods, any of the goods or services referred to in clause
3 (1) (a) (iii) of this Schedule,-
at which the greatest number of units of the goods is sold  where, in the opinion of the
Commissioner-General, a sufficient number of such sales have been made to permit adetermination of the price per unit of the goods.
(6)  For the purpose of subclauses (2) to (4), the price per unit in respect of any goods
being valued or identical goods or similar goods, shall be adjusted by deducting
therefrom an amount equal to the aggregate of-
(a) an amount, determined in accordance with subclause (7), equal to-
(i) the amount of commission generally earned on a unit basis;
or
(ii) the amount for profit and general expenses, including allcosts of marketing the goods, considered together as a whole, that isG/VAL/N/1/ZMB/1
Page 97
generally reflected on a unit basis in connection with sales in Zambia
of goods of the same class or kind as those goods:
(b) reasonable costs, charges and expenses that are incurred in respect of
the transportation and insurance of the goods within Zambia and
reasonable costs, charges, and expenses associated therewith to theextent that an amount for such costs, charges, and expenses is not
deducted in respect of general expenses under paragraph (a);
(c) the costs, charges, and expenses referred to in clause 3 (1) (b) (I)
incurred in respect of the goods, to the extent that an amount for such
costs, charges, and expenses is not deducted in respect of general
expenses under paragraph (a);
(d) any customs duties or other taxes payable in Zambia by reason of the
importation or sale of the goods, to the extent that an amount for such
duties and taxes is not deducted in respect of general expenses under
paragraph (a); and
(e) where subclause (4) applies, the amount of the value added to the
goods that is attributable to the assembly, packaging, or furtherprocessing in Zambia of the goods, if that amount is determined, in
the opinion of the Commissioner-General, on the basis of sufficient
information.
(7) The amount considered to be equal to the amount of commission or the
amount for profit and general expenses referred to in paragraph (a) of subclause (6)
shall be calculated on a percentage basis and determined on the basis of information
prepared in a manner consistent with generally accepted accounting principles that is
supplied-
(a) by or on behalf of the importer of the goods being valued; or
(b) where the information supplied by or on behalf of the importer of the
goods  being valued is not sufficient information, but an examination
of sales in Zambia of the narrowest group or range of goods of the
same class or kind as the goods being valued from which sufficientinformation can, in the opinion of the Commissioner-General, be
obtained.
(8)  Where an amount referred to in paragraph (e) of  subclause (6) in respect of
any goods being valued cannot, in the opinion of the Commissioner-General, be
determined on the basis of sufficient information, the customs value of the goodscannot be determined on the basis of the deductive value under subclause (4).
7.  (1) Subject  to subclauses (3) and (5) of clause 2, where the customs value of imported
goods cannot, in the opinion of the Commissioner-General be determined under clause 6,
the customs value of the goods shall be the computed value in respect of those goods.
(2) The computed value of the goods being valued is the aggregate of amounts
equal to-
(a) the costs, charges, and expenses incurred in respect of, or the value
of-(i) materials employed in producing the goods being valued; andComputed
value as
customs
valueG/VAL/N/1/ZMB/1
Page 98
(ii) the production or other processing of the goods being value
determined on the basis of-
(A) the commercial accounts of the producer of the
goods being valued; or
(B) any other sufficient information relating to the
production of the goods being value that are suppliedby or on behalf of the producer of the goods and
prepared in a manner consistent with the generally
accepted accounting principles of the country of
production of the goods being  valued;
(iii) the costs, charges, and expenses referred to in clause 3 (1) (a)
(ii);
(iv) the value of any of the goods and services referred to in
clause 3 (1) (a) and (iv), determined and apportioned to the
goods being valued as referred to in that clause, whether or
not  goods and services have been supplied free of charge or
at a reduced cost:
(v) the costs, charges, and expenses incurred by the producer in
respect of engineering, development work, artwork, design
work. plans, or sketches undertaken in Zambia that were
supplied, directly or indirectly, by the buyer of the goods
being valued for use in connection with the production and
sale for export of those goods to the extent that such elementsare charged to the producer of the goods, apportioned to the
goods being valued as referred to in clause 3(1) (a) (iii);
(b) the amount, determined in accordance with subclause (4),  for profit
and general expenses, considered together as a whole, generally reflected insales for export  to Zambia of goods of the same class or kind as the goods
being  valued, made by the producers of the goods to buyers in Zambia who
are not  related to the producers from whom they buy the goods at the time
the goods are sold to them.
(3)  For the purpose of this clause, the expression "general expenses" means the direct
and indirect costs, charges and expenses of producing and selling goods for export,
other than the costs, charges, and expenses referred to in paragraph (a) of subclause
(2).
(4)  The amount of profit and general expenses referred to in paragraph (b) of
subclause (2)  shall be calculated on a percentage basis and determined on the basis ofinformation prepared in a manner consistent with generally acceptable accounting
principles of the country of production of the goods being valued and that is supplied-
(a) by or on behalf of the producer of the goods being valued; or
(b) where the information supplied by or on behalf of the producer of thegoods being valued is not sufficient information, by an examination of sales
for export to Zambia of the narrowest group or range of goods of the same
class or kind from which sufficient information can, in the opinion of the
Commissioner-General, be obtained.
Residual basis
of valuationG/VAL/N/1/ZMB/1
Page 99
8.  (1) Where the customs value of imported goods cannot, in the opinion of the
Commissioner-General, be determined under clause 7 it shall be determined on
information available in Zambia on the basis of a value derived from the methods of
valuation set out in clauses 2 to 7  interpreted in a flexible manner and reasonably
adjusted to the extent necessary to arrive at a customs value of the goods.
(2) A customs value shall not be determined on the basis of-
(a) the selling price in Zambia of goods produced in Zambia;
(b) a basis which provides for the acceptance of the higher of
two alternative values;
(c) the price of goods on the domestic market of the country of
exportation;
(d) the cost of production, other than computed values that havebeen determined for identical or similar goods in accordance with
clause 7;
(e) the price of goods for export to a country other than Zambia,
unless the goods ere imported into Zambia;
(f) minimum customs values; or(g) arbitrary or fictitious values.
SIXTH  SCHEDULE
(Sections 88A and 163)
VALUATION OF GOODS FOR THE PURPOSES OF ASSESSING EXCISE DUTY OR
SURTAX PAYABLE ON GOODS MANUFACTURED IN ZAMBIA.
1. The value of any goods for the purposes of section 88A of this Act shall be
the price at which the goods are sold exclusive of excise duty and surtax and valueadded tax by a person licensed under section 97 of this Act if such sale is a sale on the
open market as defined in clause 4 (1) (c).
2. Goods upon which any work has been done by a contractor shall be deemed
to have been manufactured by a contractor and the value of any goods manufacturedby a contractor shall be their fair market value as determined under clause 4.
3. Where the value of the goods cannot be determined under clause 1  the value
shall be the fair market value of those goods as determined under clause 4.
4.  (1) In determining a fair market value, the Commissioner-General shall-
(a) use only those prices which represent a sale between buyers and
sellers independent of each other; and
(b) exclude from the price any excise duty and surtax and value added
tax.
(2)  For the purposes of this Schedule, the fair market value of any goods shall be
determined by proceeding sequentially through subclauses (3) to (8) to the first
such subclause under which fair market value can be determined.Value of goods
for excise duty
and surtax
Value of goods
manufactured
by a contractor
Value of goods
not sold in the
open market
Determination o f
fair market valueG/VAL/N/1/ZMB/1
Page 100
(3) The fair market value of any goods at any date shall be the lowest price for
which identical goods in the same or substantially the same quantities are
generally sold at that date in the open market in Zambia on sales freely offered
and made on ordinary trade terms by a person licensed under section ninety-seven
of this Act, other than a contractor.
(4)  Where, in the opinion of the Commi ssioner-General, the fair market value
cannot be determined under subclause (3) , it shall be deemed to be the lowest
price for which identical goods in quantities different from those being sold are
generally sold at that date in the open market in Zambia on sales freely offered and
made on ordinary trade terms by a person licensed under section ninety-seven  of
this Act, other than a contractor.
(5) Where, in the opinion of the Commissioner-General, the fair market value
cannot be determined under subclause (4) , it shall be deemed to be the lowest
price for which similar goods in the same or substantially the same quantities are
generally sold at that date in the open market in Zambia on sales freely offered andmade on ordinary trade terms by a person licensed under section ninety-seven  of
this Act, other than a contractor.
(6) Where, in the opinion of the Commissioner-General, the fair market value
cannot be determined under subclause (5), it shall be deemed to be the lowestprice for which similar goods in quantities different from those being sold
are generally sold at that date in the open market in Zambia on sales freely
offered and made on ordinary trade terms by a person licensed under section
ninety-seven  of this Act, other than a contractor.
(7) Where, in the opinion of the Commissioner-General, the fair market value
cannot be determined under subclause (6),  the Commissioner-General shall
ascertain the price which the goods would generally fetch at the retail level
and deduct from that price such amount as would reasonably represent theprofit margin and other costs beyond the manufacturing level on those goods.
(8) Where, in the opinion of the Commissioner-General, the fair market value
cannot be determined under subclause (7),  the Commissioner-General shall
compute the value of the goods by taking the costs of the production of the
goods and adding such amount as reasonably represents the profit margin and
other costs to the manufacturing level of those goods.
(9) For the purposes of this clause-
“identical goods” means goods that are the same in all respects, including
physical characteristics, quality, and reputation, as the goods being valued,except for minor differences (if any) in appearance that do not affect the
value of the goods;
“similar goods” means goods that closely resemble the goods being valued in
respect of component materials and parts and characteristics and functionalityand commercially interchangeable with the goods being valued, having
regard to the quality and reputation of the goods being valued;G/VAL/N/1/ZMB/1
Page 101
“a sale in the open market” means-
(i) that the price is the sole consideration;(ii) that the price is not influenced by any commercial, financial, or
other ties, whether by contract or  otherwise, between the seller, or
any person associated in business with the seller, and the buyer, or
any person associated in business with the buyer   (other than the
relationship created by the sale of the goods in  question); and
(iii) that no part of the proceeds of any subsequent resale, use, or
disposal of the goods will accrue, either directly or indirectly, to
the seller, or to any person associated in business with the seller.
(10) Two persons shall be deemed to be associated in business with each other if,
whether directly or indirectly, either of them has any interest in the business
or property of the other, or both have a common interest in any business or
property, or some third person has an interest in the business or property ofboth of them.G/VAL/N/1/ZMB/1
Page 102
GOVERNMENT  OF  ZAMBIA
STATUTORY  INSTRUMENT  NO.  XX  OF  1999
THE CUSTOMS  AND  EXCISE ACT  (CAP. 322)
THE CUSTOMS AND EXCISE (GENERAL) REGULATIONS, 1999
ARRANGEMENT OF THE  REGULATIONS
                                 PART  1
                             PRELIMINARY
1.   Title
2.   Interpretation
                               PART  II
                                    FORMS
3.   Prescribed forms
4.   Forms to be completed in  legible manner
                              PART   III
               IMPORTATION OF GOODS
5.   Operation of pipeline
6.   Application for  appointment of  customs area
7.   Storage charges for goods in  customs area
8.   Inward report of ships, aircraft, trains and
      vehicles other than railway trains
9.   Sealing of unconsumed stores and other sealable
      goods
10. Discharge of cargo from aircraft
11. Discharge of cargo from ships
12. Report of goods imported or exported through
      pipeline
13. Retention on board of goods consigned to
      particular port or aerodrome
14. Entry of goods imported into Zambia
15. Authority to deliver goods  from customs area
16. Entry of ships, aircraft, trains and vehicles other
      than railway trains imported into Zambia
      otherwise than  as cargo
17. Entry of military ships, aircraft and vehicles
18. Entry of ships, aircraft and vehicles engaged in
      disaster relief
19. Assessment notice
20. Entry of visitor’s motor vehicle when imported
      temporarily21.  Control of passenger’s baggage
22.  Declaration by persons entering Zambia and
        entry of goods accompanying such persons
23.  Entry of passengers baggage and certain       small value importations24.  Customs control on goods imported by post25.  Entry of small value importations by post or       air freight
26.  Accounting for small value importations by post
27.  Return of duty free consignment for which       Bill  of Entry is not required28.  Declaration by persons importing or exporting       currency
PART IV
CUSTOMS CARRIERS
29.  Application for issue of a customs carriers licence
30   Customs carriers licences
PART   V
EXPORTATION OF GOODS
31.  Entry of goods for exportation
32.  Permission to load goods for export33.  Permission to load goods into pipeline for export34.  Sealing of non duty paid stores on ships, aircraft,       trains and vehicles other than railway trains
35.  Application for clearance of train or other vehicle
36.  Application for clearance of ship37.  Application for clearance of aircraft38.   Failure of ship or aircraft to leave in accordance       with clearance39.  Form of Customs and Excise General Registration
       CertificateG/VAL/N/1/ZMB/1
Page 103
PART  VI
                    WAREHOUSING  OF  GOODS
40.  Application for bonded warehouse licence
41.  Bonded warehouse licence
42.  Application for renewal of bonded warehouse licence
43.  Management of bonded warehouse
44.  Procedure for warehousing of exciseable goods
45.  Procedure for re-warehousing of goods or for
       removal in bond to another port
46.  Procedure for  exportation in bond of
       warehoused goods
47.  Responsibility for duty on goods removed or
       exported in bond
48.  Marking of goods to be removed or exported in bond
49.  Procedure for removal of goods from  warehouse
       for consumption
50.  Procedure for clearance of goods from warehouse
       for use as ship, aircraft, train or vehicle  stores
51. Procedure for operation of  duty free shop
52.  Payment of duty on locally manufactured oil
       products stored in  bonded warehouse
53.  Removal of wet goods from warehouse for processing
54.  Allowable deficiencies in  quantity of warehoused
       goods
55.  Application for permission to export goods as
        ship, aircraft or vehicle stores
56.  Processing or manipulation of goods within
       warehouse
57.  Samples of warehoused goods
58.  Abandonment of warehoused goods
59.  Missing  goods or deficiencies in warehoused stock
60.  Goods unaccounted for in  warehouse
PART  VII
             ORDINARY  DUTIES, DUMPING AND
                     COUNTERVAILING DUTIES
61.  Interpretation
62.  Determination of normal value
63.  Determination of subsidy
64.  Complaint against dumped or subsidised imports
65.  Initial investigation of alleged dumped or subsidised
       goods
                                    PART VIII
                                      AGREEMENTS
66.  Interpretation of terms under COMESA  Agreements
67.  Suspension and reduction of duties under COMESA
       Agreements
68.  Determination of origin of goods under  COMESA
69.  Certificates of origin and fees thereto
PART   IX
VALUE FOR DUTY PURPOSES
70.   Goods under hire or lease contract and record of
        customs valuation assessments
71.   Notification of rates of exchange in respect of
        foreign currency                                    PART X
         REBATES, REFUNDS  AND  REMISSIONS
                                          OF DUTY
72.   Interpretation
73.   Application for refund of duty overpaid74.   Refund or remission of duty on goods destroyed
        or lost by accident while under Customs Division
        control75.   Remission of duty on warehoused goods not        worth duty76.   Refund of duty paid on goods found to be of        defective or faulty manufacture after release
        from Customs Division control
77.   Refund or remission of excise duty or surtax on        destroyed or defective goods or destroyed wet goods78.   Rebate of  duty on goods temporarily imported79.   Remission or rebate of duty on goods re-imported80.   Remission or rebate of duty on Petty consignments
81.   Refund or remission of duty on goods for diplomatic
        personnel82.   Remission of duty on goods imported temporarily        by visitors and tourists83.   Remission of duty on motor vehicles imported by        visitors and tourists
84.   Remission of duty on commercial traveller’s samples
85.   Remission of duty on new residents effects86.   Remission of duty on traveller’s effects87.   Remission of duty on goods used in occupational        therapy or training
88.   Rebate, refund or remission of duty on goods for
        scientific, relief or other programmes89.   Rebate, refund or remission of duty on goods for        establishment, rehabilitation, or expansion of        business enterprise90.   Refund or remission of duty on goods for approved
        technical staff
91.   Refund or remission of duty on goods imported        or purchased by Tazara92.   Refund or remission of duty on goods for        construction or operation of pipeline93.   Refund of duty on fuel, lubricants and other
        technical supplies used in public transport aircraft
94.   Refund or remission of duty on aircraft stores        and equipment95.   Remission of duty on airline and airline        operators documents
96.   Rebates, refund or remission of duty for mining
        right holder97.   Remission of excise duty on goods purchased in        bond by Zambia Defence Force.98.   Rebate or remission of duty on goods imported        by the National Assembly
PART  XI
      DRAWBACK OF DUTY
99.   Interpretation
100. Drawback of dutyG/VAL/N/1/ZMB/1
Page 104
101. Duty drawback co-efficient
102. Maintenance of records103. Claim for drawback of duty104. Drawback on unused goods
                                       PART   XII
EXCISE  AND SURTAX  MANAGEMENT
105.  Application for licence to manufacture goods
         subject to excise duty or surtax
106.  Licence to manufacture goods subject to excise
         duty or surtax
107.  Application for renewal of licence to
         manufacture goods subject to excise duty or surtax
108.  Entry for consumption by manufacturer
109.  Warehousing of goods subject to excise or surtax
         by  manufacturer
110.  Cocks and valves to be approved and repairs and
         alterations to be supervised
111.  Markings on rooms, places, vessels, utensils,
         stills and machinery
112.  Sampling of hydrocarbon oils on premises
         licensed in terms of section 97 of the Act
113.  Summary entry on cessation of manufacture
PART  XIII
OFFENCES, PENAL PROVISIONS,
AND PROCEDURE
114.  Notice of seizure
115.  Admission of offence
116.  Distress warrant
117.  Officer to show warrant and leave copy at premises
118.  Interest payable  on late payment
119.  Recovery of debt from persons other than
         principal debtor
                                    PART XIV
                                     GENERAL
120.  Requirement to be licensed as  Customs Agent
121.  Application for Customs Agents licence
122.  Issue of Customs Agents licence
123.  Renewal of Customs Agents licence
124.  Grounds for not licensing or not renewing  licence
125.  Revocation of licence
126.  Appeal against a decision  not to licence or
         renew  licence
127.  Transit Goods
128.  Storage of goods in  customs warehouse
129.  Written authority to act on behalf of another person
130.  Corrections to bill of entry subsequent to lodgement
131.  Searching of persons
132.  Proof of identity
133.  Care to be exercised in  opening of packages
134.  Fee to be paid on  entry of goods
135.  Working hours of  Customs Division and fees for
         attendance
136.  Volume conversion
137.  Bonds
138.  COMESA Customs Bond Agreement
139. Revocation of Statutory Instruments                                    SCHEDULES
 First Schedule        -   Prescribed Fees
 Second Schedule   -   Remission of duty on goods
                                      used in occupational therapy                                      or training.
                                      (List of approved organisations)
Third   Schedule     -  
Rebate, Refund or Remission of
                                     duty on goods for scientific,                                     agricultural, technical assistance                                     or development programmes and                                     for associated technical staff
                                    (List of approved organisations)
Fourth Schedule      -  
Rebate, Refund or Remission
                                      of duty on goods for the
                                      establishment, rehabilitation                                      or expansion of a business                                      enterprise.
                                      (List of Approvals)
 Fifth  Schedule       -   
Rebate, Refund or Remission
                                        of duty on goods for mining
                                        right holders
                                      (List of Approvals)
Sixth Schedule       -   Remission of excise duty  on
                                      goods purchased in bond by                                      Zambia Defence Force
Seventh Schedule   -   
Revoked Statutory Instruments
Eight Schedule       -   Forms  relating to importation,
                                       exportation  and payment of                                       dutyG/VAL/N/1/ZMB/1
Page 105
            IN EXERCISE of the powers contained in section one hundred and ninety-eight of the
            Customs and Excise Act, the following Regulations are hereby made.
PART 1
PRELIMINARY
                                1.  (1)   These Regulations may be cited as the Customs and Excise (General)
                             Regulations, 1999.
                   2.     In these Regulations unless the context otherwise requires-
“Act”  means the Customs and Excise Act;
“carrier” includes the operator of a pipeline, the master of a ship and a person
in charge of a vehicle;
“open stock” means any goods within Zambia which have been released from
customs control in accordance with the Act;
“passenger”  means  traveller  and both expressions shall apply as necessary
to persons entering or leaving Zambia;
“railway vehicle” means a train or a road vehicle used by a railway company
or administration for the transport of goods or passengers;
“rewarehousing” means the removal of goods from one warehouse to
another;
“rules” means rules made by the Commissioner-General pursuant to section
two-hundred of the Act;
“ tax payer identification number” means the National Registration Card
Number or any other number as may be  designated by the Commissioner-
General;
“train” means a railway train or part thereof;  and
“ ullage” means that part of the original content of any container or package
that remains intact and in good order following the breakage or loss of  any
part of such content.
PART  II
FORMS
3. Any person transacting business with the Customs and Excise Division shall
provide at that person’s own expense such forms as may be necessary to accomplish
that business as set out in the  Eight Schedule to these Regulations and any reference
in these Regulations to any form or to the  numbering and lettering thereof shall,
unless otherwise stated, be construed as a reference to the said form set out in the
Eight Schedule.        Title
Prescribed
Formscap. 322 InterpretationG/VAL/N/1/ZMB/1
Page 106
Provided that the Commissioner-General may, approve the acceptance of forms that
are similar but not identical  to those specified in the Eight Schedule to these
Regulations.
4. All forms required to be completed under these Regulations shall be
completed in a legible manner and an officer may reject  any form or copy thereof ifthat officer considers that any part of it is illegible or that it has not been correctly
completed.
PART  III
IMPORTATION  OF  GOODS
5. No goods imported by pipeline shall be discharged from that pipeline other
than in premises specified in a licence issued pursuant to section ninety-seven  of the
Act unless those goods have been entered for consumption prior to such discharge.
6. Any person, being the owner or operator of a suitable area, place or building
in or at a customs port of entry, customs aerodrome or inland place may apply in
writing to the Commissioner-General to request that such a place or building be
appointed as a customs area pursuant to section seventeen  of the Act.
7. No charge shall be made by the owner or operator of a customs area for the
reception of imported goods in such an ar ea during the period of forty-eight hours,
exclusive of any public holiday, from the time the goods are received into that area.
8. The inward report of ships, aircraft, trains and vehicles other than railway
trains as required by sections twenty, twenty-one , twenty-two , twenty-three  and
twenty-four  of the Act shall be made in Form CE 1 as set out in the Eight Schedule.
9. All sealable goods in a ship, aircraft, train or vehicle other than a railway
train which are not or cannot be entered for consumption shall be placed under seal
by an officer and the master of the ship, pilot of  the aircraft or the person in charge of
the train or other vehicle shall afford every facility for the sealing.
10.(1) No goods shall be discharged from any aircraft which has arrived in Zambia
from beyond the borders of Zambia until an inward report in terms of Regulation 8has been made and the Commissioner-General has granted permission  for
discharging the goods.
(2)  The discharge of goods shall be carried out at an examination station
appointed under section sixteen  of the Act and all uncustomed goods discharged
from an aircraft shall immediately be conveyed to a customs area and the pilot or
owner of  the aircraft shall be responsible for such conveyance or delivery.
(3)  The pilot of the aircraft from which goods have been discharged shall as soon
as the discharging operation has been completed, deliver to the Customs Division astatement specifying the packages, if any, as have been reported in terms of
Regulation 8 but have not been discharged and the packages, if any, which have
been discharged but were not reported.Operation
of  pipeline
  Application for
  appointment
  of a customs
  area
Storage charges
for goods in
customs area
Sealing of 
unconsumed
stores and  other
sealable  goodsForms to be
completed
in  legible
manner
         
Discharge
of cargofrom
aircraftInward  reportof  ships,
aircraft, trainsand vehicles
other  than
railway trainsG/VAL/N/1/ZMB/1
Page 107
11. (1) No goods shall be discharged from any ship which has arrived in Zambia
from beyond the borders of Zambia until an inward report in terms of Regulation 8
has been made and permission for the discharging of goods has been granted by the
Commissioner-General who may appoint an officer to supervise the discharging
operation.
(2)  Except with the permission of the Customs Division, goods shall be
discharged  from a ship only between sunrise and sunset.
(3)  The discharging of goods from ships shall be carried out at an examination
station appointed pursuant to the Act and shall be undertaken in accordance with
any instructions given by the Customs Division and all uncustomed goods shall be
conveyed to a customs area  immediately after they have been discharged.
(4)  The master of a ship from which goods have been discharged shall as soon as
the discharging operation has been completed, deliver to the Customs Division a
statement specifying the packages, if any,  as have been reported in terms of
Regulation 8 but have not been discharged and the packages, if any,  which havebeen discharged but were not reported.
12. The report of goods imported or exported through a pipeline as required  by
section twenty-five  of the Act shall be made in Form CE 2 set out in the Eighth
Schedule.
13. Any  permission given pursuant to section twenty-seven  of the Act shall be in
writing and shall carry the impression of an official Customs Division stamp over the
signature of an identifiable officer.
14.  (1)  Entry of goods imported into Zambia as required by subsection (2) of section
thirty-two   of the Act shall be made in Form CE 20 as set out in the Eighth  Schedule.
(2)  Subject to Regulation 19  the entry of goods  for consumption  on  importation
shall be effected by the payment of duty due on the goods within five days,
exclusive of any public holiday,  of the issue of an assessment notice.
(3)  Except in such circumstances as the Commissioner-General may permit, a
separate bill of entry shall be delivered in respect of each consignment of goodsimported which, in the opinion of the Commissioner-General, constitutes a
separate consignment.
(4)  If an importer is unable when effecting entry of goods to present an invoice or
other  documents required to be produced in terms of subsection (1) of  sectionthirty-four  of the Act, an officer may, pending the production of such invoice or
other documents, accept a monetary deposit sufficient to safeguard the revenue
and shall thereafter allow entry of the goods to be made.Report  o f
goods imported
or exported
through
pipeline
Retention onboard of goods
consigned  toparticular port
or aerodrome
Entry of goods
imported into
ZambiaDischarge
of cargo
from shipsG/VAL/N/1/ZMB/1
Page 108
(5)  If any entry made in terms of this regulation is incorrect, the Customs Division
may, subject to such conditions as the Commissioner-General may impose, accept
a request made in Form CE 120,  set  out in the Eighth Schedule to amend the
entry.
15.  Subject to the other provisions of  these regulations, no goods may be taken or
delivered from a customs area other than in accordance with delivery instructions
contained in a duly completed release order in Form CE 4 set out in the Eighth
Schedule.
16. (1)  A ship, aircraft, train or vehicle other than  railway train, engaged in the
carriage of freight, cargo or persons to  Zambia and thereafter within Zambia shall bedeemed to be entered on the lodgement with, and acceptance by, the Customs
Division of a duly completed report in Form CE 1 set out in the Eighth Schedule.
(2)  Except with the written permission of the Commissioner-General, any foreign
ship, aircraft, train or vehicle carrying goods or persons to Zambia shall berequired to make exit within ten days from the date of entry.
(3)  There shall be charged, levied, collected and paid in respect of any foreign
ship, aircraft, train or vehicle that remain in Zambia in contravention of sub-
regulation (2) a fee at the rate set out in the First Schedule:
Provided that any ship, aircraft, train or other vehicle that engage in the carriage of
goods or persons within Zambia beyond that sanctioned by the terms of any
Customs carrier’s licence or otherwise than with the written permission of the
Commissioner-General and which remain in Zambia beyond a period of thirtydays from the date of first arrival, shall be required at the direction of the
Commissioner-General, to be entered  for consumption in accordance with the
provisions of sub-section (2) of  section thirty-two of the Act.
17. A military ship, aircraft or vehicle visiting Zambia at the invitation of the
Republic shall be deemed to be entered on the lodgement of a duly completed inward
report in Form CE 1 set out in the Eighth Schedule.
18. A ship, aircraft, or vehicle  visiting Zambia in or during the course of
emergency or disaster relief activities shall be deemed to be entered on the lodgement
of a duly completed inward report in Form CE 1 set out in the Eighth Schedule.
19.  (1)  Subject to the other provisions of this regulation, the  notice of assessment to
be issued by the Customs Division pursuant to paragraph (d) of subsection (1) of
section thirty-four of the Act shall be in Form CE 3 set out in the Eighth  Schedule.
(2)  Where duty is not paid within a period of five days (exclusive of any public
holidays, Saturdays & Sundays) from the date of issue of such assessment notice,
the person liable to pay that duty shall pay an amount in additional duty consisting
of:Entry of ships,
aircraft, trains
and vehicles
other thanrailway trains
imported into
Zambiaotherwise
than as cargo
Entry of
military ships,
aircraft and
vehiclesAuthority to
deliver goods
from customs
area
Entry of ships,
aircraft andvehicles engaged
in disaster relief
Assessment
NoticeG/VAL/N/1/ZMB/1
Page 109
(a) five thousand penalty units; and
(b) five hundred penalty  units, or interest on the unpaid sum calculated 
daily at the annual rate advised by the Bank of Zambia for each day 
that the duty or fine remains unpaid whichever is the greater:
Provided that, where the assessment notice remain outstanding for a period of
thirty days from the date of issue, the goods in respect of which such
assessment notice was issued shall be liable to seizure.
20. Entry of visitor’s motor vehicle when imported temporarily in accordance
with paragraph (a) of subsection (2) of section thirty-four  of the Act shall be made in
Form CE 5 set out in the Eighth Schedule.
21. A passenger entering Zambia shall not remove any baggage or any other
goods accompanying  that passenger from customs control, or cause such to be
removed until release has been authorised by an officer, and the baggage or goodsshall not be delivered by any person responsible for their carriage or safe keeping
until the release has been authorised by an officer.
22.  (1) Subject to the other provisions of this regulation, entry of goods, not being
goods for commercial use, imported by passengers in baggage accompanying them
on the same ship, aircraft, train or vehicle other than a train, in accordance with
paragraph (b) of subsection (2) of section thirty-four of the Act shall be made by
declaration in Form CE 6 set out in the Eighth Schedule.
(2)  Any person entering Zambia  shall make a declaration to an officer, verbally
or in Form CE  6 set out in the Eighth Schedule of all goods or articles in that
person’s custody and shall produce and deliver up any goods in that person’s
possession, the importation of which is prohibited or restricted:
Provided that a person shall be allowed to retain any goods the importation of
which is restricted if that person has obtained permission to import the goods in
terms of the law providing for the restriction.
(3)  Notwithstanding sub-regulation (2), where a customs port of entry or customs
aerodrome provides a person with a c hoice to pass through the Customs Division
entry point using either a red or green route, the entry by a person into a greenroute shall be deemed to be a declaration by that person that such person does not
have in possession-
(a) dutiable goods, other than travellers effects on which a remission of 
duty has  been granted;
(b) goods or articles for commercial use; or
(c) goods or articles the importation of which is prohibited or restricted.Entry of visitor’s
motor vehiclewhen imported
temporarily
Control o f
passenger’s
baggage
Declaration b y
persons
entering
Zambia and
entry of goodsaccompanying
such personsG/VAL/N/1/ZMB/1
Page 110
23. Entry of unaccompanied passengers’ baggage pursuant to paragraph (c) of
subsection (2) of section thirty-four  and goods other than goods imported by post in
respect of which  the total value in any one consignment or shipment does not exceed
three  thousand fee units, pursuant to paragraph (d) of subsection (2) of section
thirty-four of the Act, shall be made in Form  CE 7 set out in the Eighth Schedule.
24. (1) Subject to the terms and conditions imposed  by the  Commissioner-
General, goods imported by post may be removed in sealed bags from the place of
importation and conveyed, under Customs Division control, to postal premises
approved for that purpose by the Commissioner-General.
(2)  Sealed bags  removed  under sub-regulation (1) shall not be opened other than
in the presence of an officer who shall separate the contents into-
(a)   items for immediate release and discharge into the postal system;
(b)   items in respect of which the postal services shall advise the designated
addressee that formal  Customs Division clearance is required and which are
to be held in safe custody by the postal service  until  the formal clearance isobtained;
(c)   items that will be assessed for duty and then released for postal delivery 
               subject to the collection by the postal service of the duty so assessed.
(3)  Duty collected by the postal service in terms of paragraph (c) of sub-regulation
(2)  shall be remitted to the Customs Division by such process as is agreed
between the Commissioner-General and the Chief Executive officer of any such
postal services.
25. For the purpose of entry and collection of duty on  goods imported by post or
air freight in respect of which the total value in any one consignment or shipment
does not exceed three thousand fee units, the form or label affixed to the parcel,
package container or letter packet, or any other declaration made and the statement of
value and the particulars as to the nature, quantity and origin of the goods shown insuch  form, label or other declaration shall, for the purpose of ascertaining the duty
payable on the goods or for any other purpose connected with these Regulations, take
the place of the bill of entry and the declaration to be made by the importer.
26. Goods imported by post and entered pursuant to Regulation 25 shall be
accounted for in Form CE 8 set out in the Eighth Schedule.
27.   Return of a duty free consignment for which a bill of entry is not required shall
be made in Form CE 9 set out in the Eighth Schedule.
28.   Persons importing or exporting currency exceeding the equivalent in value  of
five thousand United States dollars shall be required, pursuant to section forty-one A,
to make a declaration in Form CE 10 set out in the Eighth Schedule.Entry o f
passengers
baggage
and  certain
small value
importations
Accounting for
small value
importations
by  postCustoms
controlon  goods
imported
by  post
Entry of
small value
importations by
post or
air freight
Declaration
by  personsimporting or
exporting
currencyReturn of dut y
free consignment
for which  Bill
of Entry is not
requiredG/VAL/N/1/ZMB/1
Page 111
PART 1V
CUSTOMS CARRIERS
29.  An application for the issue of a customs carrier’s licence  pursuant to
section forty-three   shall be made in Form CE 11 set out in the Eighth Schedule.
30.  A customs carriers licences shall be issued in Form CE 12 set out in the
Eighth Schedule subject to the payment of the prescribed fee  set out in the First
Schedule.
PART V
EXPORTATION  OF GOODS
31.  (1)  The entry of goods for export shall, in accordance with section forty-seven  of
the Act, be made-
(a) in the case of goods other  than-
(i)   goods  to be exported by post or air freight and being of a value not more
than three thousand fee units in any one consignment or shipment;
(ii)   travellers vehicles to be exported temporarily;
(iii)  visitors vehicles being  exported;(iv)  travellers samples being exported temporarily; and(v)  passengers baggage and effects, other than vehicles, not being goods for
commercial use;
by the lodgement of a duly completed entry in Form CE 20 set out in the
Eighth Schedule.
(b) in the case of  goods to be exported by post or air freight and being of a value
not more than  three thousand fee units in any one consignment or shipment,
by  the lodgement of a duly completed declaration in Form CE 13 set out in
the Eighth Schedule;
(c) in the case of  travellers’ vehicles to be exported temporarily, by the
lodgement of a duly completed entry in Form CE 14 set out in the Eighth
Schedule;
(d) in the case of-
(i) visitors vehicles being exported;
(ii) travellers samples;Applicatio n
for  issue of
a customs
carrier’s
licence
Customs
carrier’s
licence
Entry of goodsfor exportationG/VAL/N/1/ZMB/1
Page 112
(iii)  passengers baggage and effects, other than vehicles, not being goods
for commercial use- in such manner as the Commissioner-General may
direct.
32. Except for goods to be exported by pipeline, the impression of an official
Customs Division stamp over the signature of an identifiable officer on an entry forthe export of the goods and on the associated consignment note, waybill or bill of
lading shall be sufficient permission for the loading of goods pursuant to section
forty-eight.
33. An operator of a pipeline intending to export goods through the pipeline shall
provide to  the Customs Division prior advice in  Form CE 2 set out in the Eighth
Schedule of the nature and quantity of goods to be exported and the intended date andtime of that process and shall not commence any such process or pumping operation
without the written permission of  an officer.
34. Where warehoused goods are to be exported in bond as stores for ships,
aircraft, trains or vehicles other than trains, they shall be placed under seal in the ship,aircraft or train or vehicle as the case may be and the seal shall not be broken while
the ship, aircraft  train or other vehicle remains in Zambia.
35. The  report and application for clearance required to be made in respect of a
train or other vehicle pursuant to section  forty-nine   of the Act shall be made in Form
CE 15 set out in the Eighth Schedule.
36.  An application for clearance of a ship to leave Zambia pursuant to section
fifty of the Act shall be made in Form CE 15 set out in the Eighth Schedule.
37.  An application for clearance of an aircraft to leave Zambia pursuant to
section fifty-one  of the Act shall be made in Form CE 15 set out in the Eighth
Schedule.
38. If a ship or aircraft cleared to leave Zambia delays its departure beyond a
period of twenty four hours after clearance is given, or call at another port or
aerodrome within Zambia before leaving the Republic,  the certificate of clearanceshall be deemed to have lapsed and a new application shall be made in Form CE 15
set out in the Eighth Schedule.
39.  Unless otherwise stated in these regulations, any requirement for a declaration to
be made or lodged shall be taken to refer to a declaration in Form CE 16 set out in the
Eighth  Schedule.Permission
to load goods
for export
Failure o f
ship or aircraft to
leave in
accordance
with clearancePermission
to load goods
into a pipeline
for export
Sealing of non
duty paid storeson ships, aircraft,
trains and
vehicles otherthan
railway trains
Application fo r
clearance o f
train or othervehicle
Form o f
Customs and
Excise General
Registration
CertificateApplication
for clearance
of  ship
Applicatio n
for clearanceof aircraftG/VAL/N/1/ZMB/1
Page 113
PART  VI
WAREHOUSING OF GOODS
40. An application for the licensing of a bonded warehouse pursuant to section
fifty-five  of the Act shall be made in Form CE 17 set out in the Eighth Schedule.
.
41. A bonded warehouse licences shall be issued in Form CE 18 set out in the
Eighth Schedule subject to the payment of the prescribed fee as set out in the First
Schedule.
42. An application for renewal of a bonded warehouse licence pursuant to sub-
section (3) section fifty-five  of the Act shall be made in Form CE 17 set out in the
Eighth Schedule.
.
43.(1) The owner or operator of a bonded ware house shall keep a record in such form
or manner as the Commissioner-General may require, of all goods received intoor delivered from that bonded warehouse together with the authorities  for such
receipts and deliveries and shall make the record available for inspection by the
Customs Division at any time.
(2)  Except with the written permission of the Customs Division, the owner or
operator of a warehouse shall not accept into a warehouse any goods other than
goods entered for warehousing at that warehouse in Form CE 20 set out in the
Eighth Schedule and delivered thereto by a customs carrier licensed under
subsection (1) of section forty-three of  the Act.
(3)  Any goods received under this regulation into  the warehouse shall be
acknowledged by receipt in Form  CE 19 set out in the Eighth Schedule to be
issued forthwith by the owner or operator of the warehouse.
(4)  Warehoused goods shall, immediatel y following their receipt in a warehouse,
be marked  by the owner or operator of the warehouse, on each outside package or
container, with details of  the date of warehousing, the importer or owner of the
goods and such other details as are necessary to identify the content therein.
(5) Warehoused goods shall be stacked, or placed, in the warehouse in such
manner as will facilitate their inspection by the Customs Division and their safe
and secure storage.
(6) Except as may be provided by the Act or  these regulations-
(a) no person other than an officer shall open  any package in a
warehouse or examine any warehoused goods and, in any case where any
such unauthorised action is observed or is suspected to have occurred, theowner or operator of the warehouse shall immediately notify the Customs
Division.
(b) no goods may be taken or delivered from a warehouse other than in
accordance with delivery instructions contained on or within a dulycompleted release order in Form CE 4 set out in the Eighth Schedule.Applicatio n
for bonded
warehouse
licence
Bonded
warehouse
licence
Applicatio n
for renewal
of  bonded
warehouse
licence
Management o f
bondedwarehouseG/VAL/N/1/ZMB/1
Page 114
Provided that any such instructions shal l be signed by an identifiable officer
and such signature shall be superimposed by the impression of an official
Customs Division stamp.
44. (1)  Entry for the warehousing of goods liable to excise duty or surtax shall be
effected in Form CE 20 set out in the Eighth Schedule.
.
(2)  Cigarettes shall be warehoused in terms of this regulation in unbroken
packages each containing not less than two hundred  cigarettes.
(3)  If any entry made in terms of this regulation is incorrect, the Customs Division
may, subject to such conditions as the Commissioner-General may impose, accept
an application  in Form CE 120, set out in the Eighth Schedule to amend the entry.
45. (1)  Entry of goods for removal from a warehouse for re-warehousing at the same
port or for in bond carriage to another port, to be entered there for warehousing or
consumption, shall be made in Form CE 20 set out in the Eighth Schedule.
(2)  In the case of goods removed in bond to another port,  the goods shall be
conveyed by a licensed customs carrier and shall be delivered to a customs area
pending their entry at that port for consumption or re-warehousing.
(3)  Goods which have been removed in bond  from one port to another in terms of
this regulation shall, within three days after their arrival at the latter port, be
entered for re-warehousing and be duly re-warehoused or shall be entered for
consumption, failing which they shall be deemed to be forfeited and may be sold
or disposed of by the Commissioner-General in terms of sections two hundred and
three  to two hundred and five  of the Act.
(4)  Entry for c onsumption or re-warehousing at the port of destination shall be
made in Form CE 20 set out in the Eighth Schedule.
(5)  If any entry made in terms of this regulation is incorrect, the Customs Division
may, subject to such conditions as the Commissioner-General may impose, accept
an application in  Form CE 120 set out in the Eighth Schedule to amend the entry.
46.  (1) Entry of goods for removal from a warehouse for exportation in bond shall be
made in Form CE 20 set out in the Eighth Schedule.
(2)  If any entry made in terms of this regulation is incorrect, the Customs Division
may, subject to such conditions as the Commissioner-General may impose, accept
an application  in Form CE 120 set out in the Eighth Schedule to amend the entry.
(3)  For the purposes of this regulation, the premises of a manufacturer licensed in
terms of section ninety-seven  of the Act shall be deemed to be a warehouse.
47. (1)  No goods shall be removed in bond other than by a customs carrier licensed
in accordance with  subsection (1) of section forty-three of  the Act.Procedure fo r
warehousing o f
exciseable
goods
Responsibilit y
for duty on
goods removed
or exported in
bondProcedure  fo r
re-warehousing
of goods or for
removal in bondto another port
Procedure forthe exportation
in bond o
f
warehoused
goodsG/VAL/N/1/ZMB/1
Page 115
(2)  Where goods are removed in bond or exported in bond, the customs carrier
shall be responsible for the duty on the goods until evidence of safe removal or
export is produced to the satisfaction of the Customs Division.
48. A container of all goods to be removed or exported in bond shall, before
removal or exportation, be marked conspicuously with the words “In Bond” subject
to the nature of the container and as the circumstances permit.
49.  (1) Entry of goods for removal from a warehouse for consumption shall be made
by the importer or  owner of the goods in Form CE 20 set out in the Eighth Schedule.
(2)  When satisfied that the entry is correctly completed, the Customs Division
shall issue an assessment notice in Form CE 3 set out in the Eighth Schedule
which shall advise the details of duty payment required to effect the delivery of the
goods.
(3)  The assessment notice shall remain valid for a period of five days from the
date of issue and, where the duty is paid in that time, the entry will be passed and a
release order issued in Form CE 4 set out in the Eighth Schedule.
(4)  Lodgement of the release notice with the owner or operator of the warehouse
shall  authorise such person to release the goods from the warehouse.
(5)  If any entry made in terms of this regulation is incorrect, the Customs Division
may,subject to such conditions as the Commissioner-General may impose, acceptan application  made in Form CE 120, set out in the Eighth Schedule to amend the
entry.
50. (1) The entry of warehoused goods for removal as stores for ships, aircraft, trains
or vehicles other than trains, shall be made in Form CE 20 set out in the EighthSchedule.
(2) The Commissioner-General may determine the quantities of goods of each kind
which are to be entered as stores for ships, aircraft, trains or vehicles other than
trains taking  into account the number of the crew,  the passengers and the period
during which the ship, aircraft, train or vehicle other  than a train is likely to be onits proposed voyage or journey.
(3)  Any goods removed under sub-regulation (1) shall be carried by a customs
carrier licensed in accordance with the Act who shall be responsible for the duty
on the goods until such time as safe delivery  of the goods has been effected to thesatisfaction of the Customs Division.
(4)  Any goods removed and delivered under this regulation shall be placed under
seal in the exporting ship, aircraft, train or other vehicle, by an officer in the
manner required by Regulation 48.
(5)  If any entry made in terms of this regulation is incorrect, the Customs Division
may, subject to such condition  as the Commissioner-General may impose, acceptMarking of goods
to be removed or
exported in bond
Procedure fo r
the removal o f
goods from
warehouse for
consumption
Procedure for
clearance o f
goods from
warehouse for
u s e   a s   s h i p ,
aircraft, train or
vehicle storesG/VAL/N/1/ZMB/1
Page 116
an application made in Form CE 120 set out in the Eighth Schedule to amend the
entry.
51. (1)  Without limiting the generality of Regulations  40, 49 and 50,  a duty free
shop approved by the Commissioner-General shall be deemed to be a warehouse.
Provided that-
(a) the owner or person having control of any goods in the shop shall
comply with the terms and conditions of operating such a warehouse;
(b)  the entry  of warehoused goods for removal as duty free stocks shall
be effected in Form CE 20 set out in the Eighth Schedule;
(c) goods stored in a duty free shop shall be purchased only by
identifiable persons cleared to depart on an international flight;
(d)  any goods sold or disposed of shall be by retail invoice specifying
such details as invoice number, flight number and passport number of thepurchaser; and
(e)  duty free goods shall  be consumed only in the international
departure lounge or may be taken aboard departing international flights.
(2)   Any owner or operator of a duty free  shop shall maintain records, in a correct,
orderly and itemised manner, of all transactions undertaken and shall submit in
such form and manner as may be required by the Commissioner-General, a monthly
return of such business activities.
52.  (1)  Pursuant to the provisions of  paragraph (b) of subsection (2) of section fifty-
eight of the Act, excise duty and or surtax shall be paid as provided for in
subregulation (2) on locally manufactured hydrocarbon oils and oil products removed
from a bonded warehouse licensed for the storage of such goods. 
(2)  Entry shall be made of all goods removed under subregulation (1) in each
accounting period of ten days, as approved by the Commissioner-General, and all
duties due on the goods shall be paid by bank certified cheque or deposited in an
account at a Bank approved by the Commissioner-General on or prior to the tenth
day following the end of each such accounting period.
53. Wet goods may be removed from a warehouse for the purposes described in
subparagraph (i),  paragraph  (a)  of subsection  (3) of section fifty-eight  of the Act
without entry or payment of duty on the g oods provided that the owner or person
having control of such goods shall  make an application for permission in Form CE
21 set out in the Eighth Schedule and shall  comply with the terms and conditions ofany permission so given.
54.  (1)  Pursuant to paragraph (a) of subsection (4)  of section  fifty-eight  of the Act,
an officer may make the following allowances in respect of deficiencies in the
quantity of warehoused goods-
(a) in the case of motor spirit stored in bulk tanks in a bonded warehouse,
actual  loss calculated to the nearest litre but not exceeding 0.5 per centumPayment of
duty on locally
manufacturedoil products
stored in a
bonded
warehouse
Removal of wet
goods from
warehouse for
processing
Allowable
deficiencies
in quantity o f
warehoused
goodsProcedure for the
operation of duty
free shopG/VAL/N/1/ZMB/1
Page 117
of the motor spirit delivered from the bonded warehouse during each
period of one month;
 
(b) in the case of diesel oil stored in bulk tanks in a bonded warehouse, actual
loss calculated to the nearest litre but not exceeding 0.3 per centum of the
diesel oil delivered from the bonded warehouse during each period of onemonth;
(c) in the case of liquefied petroleum gas stored in bulk tanks in a bonded
warehouse, actual loss calculated to the nearest litre or kilogram, as the
case may  be, but not exceeding 1.0 per centum of the liquified petroleum
gas delivered from the bonded warehouse during each period of one
month;
(d)   in the case of all other hydrocarbon oils stored in bulk tanks in a bonded
warehouse, actual loss calculated to the nearest litre or kilogram, as the
case may be, but not exceeding 0.5 per centum of the product actually
delivered from the bonded warehouse during each period of one month.
(2)   The allowances for warehoused wet goods lost in the following operations
shall not exceed the limits indicated hereunder-
     Maximum  % 
Operation      loss allowance
(i) racking 1%
(ii) bottling 2%(iii) blending 1%(iv) mixing 1%(v) fining 1%(vi) blending and bottling 2%
(vii) mixing and bottling 2%
(viii) racking and bottling 2%
(3)  The losses referred to in sub-regulation (2) shall be calculated as follows-
(i) in the case of ale, beer, stout, cider and wines, in terms of
litres and to the  nearest one-tenth of a litre;  or
(ii) in case of spirits, in terms of alcohol by volume and to the
nearest one-tenth of alcohol by volume.
55. An application for permission to export goods as ship, aircraft or vehicle
stores in pursuant to section fifty-nine  of the Act shall be made in Form CE 22 set out
in the Eighth Schedule.
56.  Warehoused goods may be processed or manipulated within such warehouse for
the purposes described in section sixty-three  of the Act provided that the owner or
Processing o r
manipulation
of  goods
within a
warehouseApplication fo r
permission to
export goods
as ship, aircraft
or vehicle storesG/VAL/N/1/ZMB/1
Page 118
person having control of such goods shall first make application for permission in
Form CE 21, set out in the Eighth Schedule and thereafter comply with the terms and
conditions of any permission so given.
57.  (1) Application for permission to take a sample of warehoused goods pursuant to
section sixty-seven  of the Act shall be made in Form CE 23 set out in the Eighth
Schedule.
(2) A sample of warehoused goods shall be taken from or returned to the
warehouse only in the presence of an officer.
 
(3) Where a sample taken from  warehoused goods is not returned to the
warehouse, duty shall be paid on the goods at the time when the goods from whichthe sample was taken are cleared from the warehouse-
Provided that the Commissioner-General may in any particular case remit the duty
on such sample.
58. If the owner of any warehoused goods wishes to abandon them in terms of
section sixty-eight A  of the Act, the owner shall make written application to that effect
to the Commissioner-General.
59. If at any time warehoused goods are found to be missing or deficient beyond
the deficiency allowable under the Act or these regulations, duty shall be due and
payable on the goods in terms of section fifty-eight  of the Act on the issue by the
Customs Division, of a notice of claim in Form CE 20 set out in the Eighth Schedule.
 60. Any goods found in a warehouse which cannot be properly accounted for
by the owner or occupier of the warehouse shall be deemed to be uncustomed
goods and shall be-
(a)   entered for warehousing and duly warehoused; or
(b)  entered for consumption and removed from the warehouse:
Provided that  where the importation of goods is prohibited or restricted, the goods
shall be forfeited and dealt with as directed by the Commissioner-General.
PART V11
ORDINARY DUTIES, DUMPING AND
COUNTERVAILING DUTIES
61. In this Part “like goods” means goods which are identical, that is, alike in all
respects to those that are under consideration or, in the absence of such goods, otherswhich are not alike in all respects but have all essential characteristics closely
resembling those of the goods under consideration.
62. (1) For the purposes of section seventy-five, seventy-five A, seventy-five B,
seventy-five C , seventy-five D  and seventy-five E  of the Act,  the normal value of any
goods exported or to be exported to Zambia shall be the price paid for like goods
when sold in the ordinary course of  trade for consumption in the country of export inSamples o f
warehoused
goods
Abandonment
of warehoused
goods
Missing goods
or deficienciesin warehoused
stock
Goods
unaccounted
for in a
warehouse
Determination
of normal
valueInterpretationG/VAL/N/1/ZMB/1
Page 119
sales that are arms length transactions by the exporter or if like goods are not sold by
the exporter, by other sellers of like goods.
(2)  Where the Minister is satisfied that the normal value of goods cannot be
determined under sub-regulation (1) for reason that-
(a)   like goods are not sold in the ordinary course of trade for consumption in
the country of export in sales that are arms length transactions by the
exporter and it is not practicable to obtain within a reasonable time
information in relation to sales by other sellers of like goods that would be
relevant for the purposes of determining a price under sub-regulation (1);
or
(b)  the situation in the market is such  that sales in that market that would
otherwise be relevant for the purposes of determining a price under sub-
regulation (1) are not suitable for determining such a price, the normal
value shall be the sum of-
(i) such amount as determined by the Minister to be the cost of
production or  manufacture of the goods in the country of
export;
(ii) such amounts as the Minister determines would be reasonable
amounts for administrative and selling costs, delivery charges
and other charges  incurred in the sale; or
(iii) an amount calculated in accordance with such rate as the
Minister determines would be the rate of profit on that salehaving regard to the rate of profit normally realised on sales
of goods of the same general category in the domestic market
of the country of export of the goods.
63. For the purposes of section seventy-five , seventy-five A , seventy-five B ,
seventy-five C,  seventy-five D  and seventy-five E  of the Act,  the amount of any
subsidy on any imported goods shall be determined in such manner as the Minister
may direct but shall not be more than the difference between the export price and the
normal value as determined in accordance with regulation  62.
64. Pursuant to the provisions of section seventy-five B  of the Act any person,
being a resident in Zambia, acting by or on behalf of the domestic industry, whoconsiders that imported goods are being dumped or subsidised and by reason thereof
material injury to an industry has been or is being caused or is threatened or that the
establishment of an industry has been or is being materially retarded may make a
complaint against such practice by the lodging with the Commissioner-General a duly
completed form of complaint in Form CE 24 set out in the Eight Schedule togetherwith the prescribed fee therefor as set out in the First Schedule.
65. The Commissioner-General shall, within a period of sixty days from the
receipt of a duly completed complaint lodged in accordance with Regulation  64,
undertake an initial investigation of the circumstances and report to the Ministerrecommending whether or not a provisiona l dumping or countervailing duty should
be imposed in accordance with the provisions of section seventy-five B  of the Act.Determination
of subsidy
Complaint
against
dumped or
subsidised
imports
Initial investigation
of alleged dumpedor subsidised
goodsG/VAL/N/1/ZMB/1
Page 120
PART V111
AGREEMENTS UNDER COMESA
66. In  this Part unless the context otherwise requires-
"Common Market” means the Common Market for Eastern and Southern Africa
established by Article 1 of the Treaty;
“commodity” means goods described in the Harmonised Commodity Description and
Coding System published by th e World  Customs Organisation;
“Member State” means a member of the Common Market for Eastern and Southern
Africa;
“originated in a Member State” when used  with reference to commodities, means
commodities which are accepted as origina ting in the Member State in accordance
with the Protocol on the Rules of Origin set out in Article 15 of Annex 111 of the
Treaty;
"producer”  has the meaning assigned to it in Rule 1 of Annex 111 of the Treaty;“produced”  includes the application of any operation or process as set out in Rule 5
of  Annex 111 to the Treaty; and
“Treaty”  means the Treaty for the establishment of the Common Market for Eastern
and Southern Africa.
67. (1) Any goods originating in a Member State of the Common Market shall be
liable to customs duty at the rate appearing in the Customs Tariff set out in the First
Schedule of the Act but which shall be suspended by sixty per centum to an effective
rate of forty per centum of the substantive tariff rate.
(2)  The suspension of duty referred to  in sub-regulation (1) shall apply to goods
supplied from a Member State and qualifying as originating from a Member State in
terms of the Protocol on the Rules of Origin set out in Article 15 of Annex 111 to the
Treaty.
68. The origin of any goods shall be determined in accordance with the Protocol
on the Rules of Origin set out in Article 15 of Annex 111 of the Treaty and an
importer of qualifying goods who wishes to claim such suspended duty rate shalllodge with the entry, a certificate of origin.
69. (1) On application made by an exporter of goods from Zambia, the Customs
Division  may, where  in accordance with the terms and conditions of any relevant
international agreement that Zambia is signatory to, issue a Certificate  of  Origin  onthe origin of such goods.
(2)  There shall be charged, levied, collected and paid in respect of every
Certificate of Origin issued by the Customs Division  under sub-regulation (1) a fee at
the rate set out in the First Schedule.Interpretation
of  terms under
COMESA
Agreements
Suspension
and reduction
of duties under
COMESA
agreement
Determination
of origin of goods
under COMESA
Certificates
of Origin and
fees  theretoG/VAL/N/1/ZMB/1
Page 121
PART IX
VALUE FOR DUTY PURPOSES
70.  (1)  For the purpose of section eighty-five  of the Act, the value of any goods
imported under a hire or leasing contract shall be the total rental or lease charges paid
or payable as the case may be, adjusted in accordance with the Fifth Schedule.
(2)  All documents, records and information necessary to establish the accuracy of
any assessment made pursuant to the provisions of section eighty-five  of the Act shall
be kept and maintained for a period of not less than five years from the date of any
entry made involving such assessment.
71. Rates of exchange determined by the Commissioner-General pursuant to
section eighty-seven  of the Act shall be determined in respect of each consecutive
period of two weeks and shall be notified on the first day of each such period by
publication  in the Gazette.
Provided that the rates of exchange determined by the Commissioner-General shall be
the median of the ruling exchange rates ob tainable from any four leading commercial
banks within Zambia.
PART X
REBATES, REFUNDS AND REMISSIONS OF DUTY
72. In this Part unless the context otherwise requires-
“remission” means the granting of an exemp tion from having to pay duty that would
otherwise be payable and the word “remit” shall be construed accordingly;
"refund” means a refund of duty that has previously been paid and the expressions  “a
refund”  and   “to refund”,  shall be construed accordingly; and
“rebate” means a partial remission of duty payable or a partial refund of duty paid.73. An application for refund of duty overpaid shall be made in writing to the
Commissioner-General.
74. (1) Subject to the provisions of this regulation, the Commissioner-General
may grant a refund or remission of duty, on goods that before their removal fromCustoms Division  control were destroyed by accident or lost, without going into
consumption, without the wilful act  or  negligence of any person for the time being
responsible for, or in charge or control of, such goods:
Provided that such refund or remission shall be granted only if the Commissioner-
General is satisfied that every effort was made and precaution taken to prevent the
loss or destruction of the goods.
(2)   An importer or owner of goods wishing to claim a refund or remission of duty
in terms of this regulation shall make an application  in writing to the Commissioner-General.Goods unde r
hire or lease
contract  and
record  o f
customs
valuation
assessments
Notification
of  rates o f
exchange in
respect of
foreign
currency
Interpretation
Application for
refund of duty
overpaid
Refund or
remission
of duty ongoods
destroyed or
lost byaccident while
under customs
controlG/VAL/N/1/ZMB/1
Page 122
75. (1) The Commissioner-General may grant a remission of duty on goods
whose worth is less than the duty thereon if the worth is established to the satisfaction
of  the Commissioner-General and provided that such goods are destroyed in such
manner as the Commissioner-General may  direct, under the supervision of an officer
authorised for that purpose.
(2)  Any application for remission under  this Regulation shall be made in writing
by the owner of the goods and shall include an undertaking to pay all expenses
involved in the destruction of the goods and the attendance of the supervising officer.
76. (1) Subject to the provisions of this regulation, the Commissioner-General
may grant a refund of any duty, paid in respect of imported goods which, after release
from customs control, are found to be defective as a result of faulty manufacture orproduction:
Provided that any  application for a refund under this regulation shall be made in
writing by the importer within six months of the date on which duty was paid on the
goods and shall be accompanied by-
(a) the full particulars of the goods imported including all invoices
relating thereto;
(b) the full details of the customs entry made thereto;(c) a written statement as to the nature, cause and extent of the defect
which is the subject of the claim together with correspondence with
the manufacturer, producer or supplier of the goods concerning the
defect and copies of relevant insurance claims so made; and
(d) such other information as may be required in any particular case by
the Customs Division.
(2)  No refund shall be made unless  the goods are destroyed under the supervision
of an officer according to terms and conditions set by the Commissioner-General.
(3)  The cost of  destruction of goods under sub-regulation (2) and the expenses of
any officer supervising the destruction shall be met by the applicant and may be
deducted from the amount of refund before
payment thereof is made.
77.  (1) Subject to the other provisions of this regulation, the Commissioner-General
may grant a refund or remission of any excise duty or surtax paid or payable on goods
manufactured in Zambia which are found to be defective as a result of faulty
manufacture or production:
Provided that any application for such ref und or remission shall be made in writing
by the manufacturer and goods returned unused within six months of the date of
removal from licensed premises stating-
(a) the purpose for which they are to be returned;
(b) full details as to the nature, quantity, weight or volume of goods;Refund or
remission o f
excise duty
or surtax on
destroyed or
defective goodsor destroyed
wet goodsRemissionof duty on
warehousedgoods not
worth  the
duty
Refund of duty
paid on goods
found to be of
defective orfaulty
manufacture after
release fromCustoms Division
controlG/VAL/N/1/ZMB/1
Page 123
(c) the date on which they were produced or manufactured and the date
on which they were removed from the licensed premises; and
(d) the nature and cause of defect in the goods.
(2)  A refund of excise duty paid on wet goods destroyed shall be granted if the
Commissioner-General is satisfied that-
(a) the goods have not been removed from the vessel in which they were
placed by the manufacturer or brewer for the purpose of bottling,
canning or other package;
(b) no substance, other than finning for the purpose of clarification, has
been added to such goods subsequent to their removal from the
licensed premises.
(3)  No refund shall be made unless the goods are destroyed under the supervision
of an officer according to terms and conditions set by the Commissioner-General.
(4)  The costs of any destruction of goods including the costs and expenses of any
officer required to supervise such destruction shall be met by the applicant and may
be deducted from the sum of any refund due before payment thereof is made.
78.  (1) Subject to the other provisions of this regulation, a rebate of duty shall be
granted in such circumstances, to such extent, and under such conditions as the
Commissioner-General may approve, on goods temporarily imported into Zambia:
Provided that, if the goods are not exported from Zambia within a period fixed by the
Commissioner-General, full duty shall be payable on the goods.
(2)  Any person wishing to claim a rebate of duty in terms of sub-regulation (1)
shall apply to the Customs Division, in writing, submitting details of-
(a) the nature, quantity, value and country of origin of the goods to be
temporarily imported; and
(b) the purpose for which they are to be temporarily imported into
Zambia.
79.  (1) Subject to the other provisions of this regulation, the Commissioner-General
may grant a remission or rebate of duty on goods re-imported into Zambia after
having been exported from Zambia if the goods were not so exported in bond or
under any drawback of duty.
(2)  Goods which are re-imported in substantially the same condition as they were
in when they were exported may be imported free of duty.
(3)  Where goods are re-imported after having been exported from Zambia for the
purposes of repair and return to Zambia, they shall be subject to duty, if any,
according to the rate applicable to their subs tantive tariff  classification applied to the
value of any such repair inclusive of freight and insurance costs thereto:Remission or
rebate of duty
on goods
re-importedRebate o f
duty on goods
temporarily
importedG/VAL/N/1/ZMB/1
Page 124
Provided that any person wishing to claim  remission or rebate of duty under this
regulation shall furnish such evidence and information relevant to the goods as the
Commissioner-General may require.
 80. The  Commissioner-General may grant a remission or rebate of duty-
(a) on a single consignment of goods when the total value, inclusive of
freight and insurance, does not ex ceed the equivalent of twenty
United States Dollars;
(b) on samples of negligible value; or(c) on any single consignment of goods (excluding alcoholic beverages,
cigars, cigarettes, or manufactured tobacco) imported by parcel post
or air freight, when the total value of such  consignment, inclusive of
freight and insurance, does not exceed the  equivalent of  one
hundred United States Dollars, on condition that-
 (i) such consignment is sent to a private person by or on behalf
of another person resident outside Zambia;
(ii) such consignment consists only of articles  for the personal 
use of the addressee or the family of the addressee; and
(iii) such consignment is not imported for sale or industrial or 
commercial use.
81.  (1) Subject to the provisions of this regulation, a remission of duty shall be
granted in respect of goods imported or taken out of bond, if such goods are supplied
directly to any person who under the provisions of Article 36 of the ViennaConvention on Diplomatic Relations as applied by the Diplomatic Immunities and
Privileges Act, or of any order made under that Act, is exempt from the payment of
duty, and a refund of duty shall be granted in respect of motor vehicles and fuel
purchased for official purposes from open stocks within Zambia by any such person,
under such safeguards as the Commissioner-General may determine:
Provided that in the case of fuel purchased for official use from open stocks within
Zambia, a refund of duty under this regulation shall be granted only in respect of fuel
purchased from filling stations designated by the Commissioner- General.
(2)  The person claiming a refund or remission in respect of goods imported or
taken out of bond under this regulation shall make a declaration to the CustomsDivision  that the goods on which the refund or remission is claimed are solely for
official or private use and shall not be sold or otherwise disposed of without the prior
consent of the Commissioner-General and the payment of the duty thereon at the rate
leviable at  the date of such sale or disposal.
(3)  A remission  under this regulation in respect of goods produced within
Zambia and liable to excise duty shall be granted only in respect of goods which have
been supplied from a bonded warehouse or purchased direct from the manufacturer
by the claimant.Refund o r
remission of duty
on goods for
diplomatic
personnelRemission o r
rebate of duty
on  petty
consignments
Cap.20G/VAL/N/1/ZMB/1
Page 125
(4)  The applicant for a refund of duty  under this regulation in respect of motor
vehicles purchased from open stocks within Zambia shall furnish to the Customs
Division a statement showing-
(a) the make, production year, engine number, model, registration
number and value as originally entered for payment of duty, of thevehicle on which a refund of duty is sought;
(b) the place at which the duty was paid and the number and date of the
relevant customs bill of entry;
and shall sign a declaration that the vehicle is being purchased for  official or
private use and shall not be sold or otherwise disposed of without the prior consentof the Commissioner-General and the payment of duty thereon at the rate leviable at
the date of the sale or disposal.
(5)  A refund of duty  under sub-regulation (4) shall be granted only in respect of
new vehicles.
(6)  The applicant for refund of duty in respect of motor fuel purchased from open
stocks within Zambia shall furnish to the Customs Division a statement from the
supplier from which the fuel was purchased, showing-
(a) the quantity purchased;
(b) a declaration signed by the applicant that  the fuel was purchased for
official or private use and that it has not been, and will not be sold or
otherwise used or disposed of without the prior consent of theCommissioner-General and the payment of duty thereon.
(7)  For the purpose of determining the amount of duty payable on an article sold
or disposed of in Zambia after use, the Commissioner-General may take into
consideration the depreciation of such article since its importation, removal frombond or purchase from open stocks, and the Commissioner-General shall remit the
duty if such sale or disposal is effected more than five years after the date upon which
the remission, rebate or refund was first granted.
82. (1) Subject to sub-regulation (2) a remission of duty shall be granted in respect of
goods, other than motor vehicles, temporarily  imported into Zambia by visitors and
tourists for their own use.
(2)  The goods referred to in sub-regulation (1) shall be declared on importation
and, if not similarly declared and produced for inspection by the visitor or tourist at
the port or aerodrome of departure, shall be deemed to have been imported and  shall
be subject to the duty which, as assessed by the Customs Division, shall be due andpayable.
83.  (1)  Subject to the other provisions of this regulation, a remission of duty shall be
granted in respect of motor vehicles temporarily  imported into Zambia  by visitors
and tourists for their own use.Remission o f
duty on goods
importedtemporarily
by visitors
and tourists
Remission o f
duty on motor
vehicles imported
by visitors and
touristsG/VAL/N/1/ZMB/1
Page 126
(2)  Vehicles referred to in sub-regulation (1) shall be declared on importation
and produced for inspection by the visitor or  tourist at the port  of departure:
 Provided  that the duty may be remitted on motor vehicles which, having been
temporarily imported into Zambia in terms of this regulation, are damaged and are
surrendered unconditionally to the Commissioner-General.
(3)  Where the owner of a vehicle wishes to surrender it and to claim a remission
of duty in terms of the proviso to sub-regulation (2),  the owner shall-
(a) make a written declaration to the Commissioner-General stating-
(i) that the owner does not wish to remove the vehicle from Zambia;(ii) that the owner relinquishes all title to the vehicle and surrenders
it unconditionally  to the Commissioner-General; and
(b)  deliver the vehicle to the Commissioner-General or make such arrangements
as may be necessary to enable the Commissioner-General to take possession of it:
Provided that the Commissioner-General may, dispense with any or all of these
conditions.
(4)  A vehicle shall not be surrendered, under this regulation if its permanent
importation would be contrary to any written law relating to control of imports which
may be in force in Zambia.
(5)  Vehicles surrendered in terms of sub-regulation (3) shall be sold or
disposed of in accordance with  section two hundred and three  to two hundred
and five  of the Act.
 84.  (1) Subject to the other provisions of this regulation, a remission of duty
shall be granted in respect of traveller’s samples when imported into Zambia on
declaration that they will be exported within twelve months from the date of
importation or within such time as the Commissioner-General may specify.
(2)  The goods referred to in sub-regulation  (1) shall be declared and entered on
importation and duty shall be secured by way of deposit of money paid and receipted
at the first customs port or aerodrome of arrival.
(3)  If the samples are not  entered for export and produced for inspection within
twelve months from the date of entry, the samples shall be deemed to have been 
imported and the person who imported them shall be liable for the  duty payable
thereon according to their value at the time of importation.
(4)  Where the importer  fails to enter the goods within such further  time as may be
specified by the Commissioner-General, the goods shall be entered by the CustomsDivision and the deposit of money paid shall be used to account for the duty  owing.Remission
of duty on
commercial
traveller’s
sampleG/VAL/N/1/ZMB/1
Page 127
85.  (1)  Subject to the other provisions of this regulation, a remission of duty shall
be granted in respect of household and personal effects (excluding motor vehicles)
imported by any person (including a citizen of Zambia) who arrives in, or returns to,
Zambia to take up or resume employment or residence (in this regulation  referred toas the “new resident”) if the  new resident proves to the satisfaction  of the Customs
Division:
(a) that the new resident has been resident outside Zambia for a period of not less
than two years before the date of  arrival in,  or return to, Zambia;
(b) that the effects were the property of the new resident  before the date of
departure for Zambia from the previous country of residence; and
(c) that the effects were imported by the new resident  at the time of arrival in
Zambia, or, if there is any delay between the arrival and the importation of the
goods, that the delay is not unreasonable and is due to circumstances beyond thecontrol of the new resident.
(2)  Any person claiming a remission of duty in terms of sub-regulation (1) shall
lodge a duly completed entry together with a declaration in Form  CE 20 set out in
the Eighth Schedule.
(3)  The effects on which a rebate of customs duty has been granted under this
regulation shall not be sold or otherwise disposed of in Zambia, except with the
prior consent of the Commissioner-General and on payment of duty, if any, at the
rate leviable at the date of sale or disposal.
(4)  For the purpose of determining the amount of duty payable on any effects sold
or disposed of in Zambia after use, the Commissioner-General may take into
consideration the depreciation  since importation, and the Commissioner-General
shall remit the whole duty if the sale or disposal is effected more than five yearsafter the date upon which the rebate was first granted.
86.  (1) A remission of duty shall be granted in respect of goods for the personal use
of a traveller that are imported upon that person or in the baggage accompanying
that person, on the same ship, aircraft or vehicle provided that the articles have been
in use by the traveller prior to importation and are in such quantities as may be
considered reasonable by the Commissioner-General.
(2)  A remission of duty shall  be granted on goods not exceeding in value the
equivalent of one hundred and fifty United States Dollars for each traveller  in
respect of goods, other than goods for commercial use or the goods referred to in
sub-regulation (1), imported by a traveller in the baggage accompanying  thattraveller or upon that person and declared to the Customs Division:
Provided that if the amount of duty payable by the traveller after the allowance of
the remission does not exceed  ten thousand Kwacha, that amount shall also be
remitted.Remissio n
of duty on
traveller’s
effectsRemissio n
of duty on
new resident’s
effectsG/VAL/N/1/ZMB/1
Page 128
87.  (1) Goods imported by organisations listed in the Second Schedule shall be
admitted free of duty, on declaration made by the Chairman, Secretary or other
responsible officer that the goods will be used exclusively for the purposes of
occupational therapy for the treatment of patients suffering from any disease,deformity or physical incapacity or otherwise for the occupational training of the
blind.
(2)   The declaration referred to in sub-regulation (1) shall be made in Form CE 25
set out in the Eighth Schedule and shall include an undertaking that if any of  the
goods are used for any purpose other than the declared purpose, the duty thereon
shall be paid.
88.  (1)  Subject to the provisions of this regulation, an organisation engaged in
scientific, relief, agricultural, technical assistance or development programmes or
schemes in Zambia, approved by the Minister and listed in the Third Schedule, shall
be granted a  rebate, refund or remission of the whole or any part of the duty paid or
payable in respect of goods imported or taken out of bond  or, in the case of motorvehicles, obtained from open stock, that are to be used in connection with such
programmes.
(2)  Any  rebate, refund or remission shall be granted in accordance with the terms
and conditions of an agreement or memorandum of understanding entered into
between the Government of the Republic of Zambia and the organisation in questionor, as the case may be, the supervising body of that organisation, and shall require
the lodgement of a duly completed declaration, made by a responsible member of
that organisation  that  the goods concerned will be solely for the purpose specified
in the agreement or memoranda of understanding and will not be sold or otherwise
disposed of except with the prior consent of the Commissioner-General and uponpayment of duty, if any, at the rate leviable at the date of such sale or disposal.
(3)  For the purpose of determining the amount of duty payable on an article in
accordance with sub-regulation (2), the Commissioner-General may take into
consideration the depreciation of the article since it was imported, removed frombond or purchased from open stocks, as the case may be, and the Commissioner-
General shall remit the duty if the sale or disposal is to be effected more than five
years after the date when the rebate, refund or remission of duty was granted.
89.  (1)  The Minister may, on the recommendation of the Director-General of the
Investment Centre  approve a rebate, refund or remission of the whole or any part ofthe duty, paid or payable in respect of machinery and equipment other than spare
parts therefor required for the establishment, rehabilitation or expansion of a
business enterprise to holders of an investment certificate issued on or before 26
January 1996 under Part 111 of the Investment Act.
(2)  Any rebate, refund or remission approved pursuant to this regulation shall be
listed in the Fourth Schedule-
(a)  on condition that the goods concerned will not be sold or otherwise disposed of
except with the prior consent of  the Commissioner-General and upon payment ofduty, if any, at the rate leviable at the date of such sale or disposal; andRebate, refund
or remission of
duty on goods
for theestablishment,
rehabilitation,
or expansion o
f
business
enterpriseRemission o f
duty on goods
used in
occupationaltherapy or
training
Rebate,
refund or
remission of
duty ongoods for
scientific,
relief orother
programmes
Cap. 385G/VAL/N/1/ZMB/1
Page 129
(b) on such other conditions as the Minister may determine.
(3)  For the purpose of determining the amount of duty payable on an article in
accordance with paragraph (a) of sub-regulation (2) the Commissioner-General may
take into consideration the depreciation of the article since it was imported, removedfrom bond or purchased from open stocks, as the case may be, and the Commissioner-
General shall remit the duty if the sale or disposal is to be effected more than five
years after the date when the rebate, refund or remission of duty was granted.
(4)  In this regulation-“business enterprise” has the  meaning assigned to it in the Investment Act.
“Investment Centre” means the Investment Centre constituted under section four of
the Investment Centre Act.
90.  (1)  Subject to the other  provisions of this regulation, a person recruited from
outside Zambia to work in Zambia in connection with a scientific, relief, agricultural,
technical assistance or development programme or scheme conducted or managed by
an organisation that is approved by the Minister and listed in the Third Schedule, shall
be granted a refund or remission of the whole of any duty paid or payable in respectof the importation of personal effects.
(2)  Any rebate, refund or remission granted under this regulation shall be in
accordance with the terms and conditions of an agreement or memorandum of
understanding entered into between the Government of the Republic of Zambia andthe organisation referred to in sub-regulation (1) or as the case may be, the 
supervising body of that organisation, and shall require the lodgement of a duly
completed declaration made by a responsible member of that organisation attesting to
the person’s qualification for the refund or remission.
(3)  The individual person referred to in sub-regulation (1) shall  be required to make
a declaration in Form CE 25 set out in the Eighth Schedule and the personal effects
imported shall not be sold or otherwise disposed of  in Zambia except with the prior
consent of the Commissioner-General and upon payment of duty, if any, at the rate
leviable at the date of such sale or disposal.
(4)  For the purpose of determining the amount of duty payable on any effects sold or
disposed of in Zambia after use, the Commissioner-General may take into account the
depreciation thereof since its importation and the Commissioner-General shall remit
the duty if such sale or disposal is effected more than five years after the date on
which  goods were imported.
91.  (1)  Subject to the other provisions of this regulation a refund or remission of the
whole of the duty paid or payable shall be granted on goods imported or purchased by
the Tanzania/Zambia Railway Authority for its own use.Refund or
remission of
duty on goodsfor approved
technical staff
Refund or
remission of
duty on goodsimported or
purchased by
TazaraCap. 385
Cap. 385G/VAL/N/1/ZMB/1
Page 130
(2)  Any entry or application made pursuan t to this regulation shall be accompanied
by a duly completed  declaration in Form CE 25 set out in the Eighth Schedule made
by a responsible officer of the company and attesting to the intended use of the goods.
 
(3)  Any goods on which a refund or remission of duty has been granted under theprovisions of this regulation shall not be sold or otherwise disposed of in Zambia
without the prior consent of the Commissioner-General and on payment of the duty, if
any, at the rate leviable at the date of such sale or disposal.
 92.  (1)  Subject to the provisions of this regulation, a refund or remission of the
whole of the duty paid or payable shall be granted in respect of all plant, machinery,
equipment and other goods and materials imported or taken out of bond by persons
engaged in the construction or operation of a pipeline:
Provided that all such plant, machinery, equipment and other goods and materials are
to be built into or to form a part of a pi peline or they will be used solely for the
operation, maintenance or repair of the pipeline.
(2)  The person claiming a refund or remission under this Regulation shall complete a
declaration in Form  CE 25 set out in the Eighth Schedule and the goods shall not besold or otherwise disposed of without the prior consent of the Commissioner-General
and payment of the duty thereon at the rate leviable on such goods as at the date of
such sale  or disposal.
(3)  For the purposes of this Regulation “pipeline” means a pipeline for the
transportation of refined petroleum products or crude oil as may be approved by the
Minister for the purposes of this regulation and shall include storage tanks, pumping
stations and ancillary works and buildings.
(4)  For the purposes of determining the amount of duty payable on an article sold or
disposed of in Zambia after use, the Commissioner-General may take into
consideration the depreciation of such article since its importation or removal from
bond and shall remit the duty if such sale or disposal is effected more than five years
after the date on which the refund or remission was granted.
93.  (1)  Subject to the provisions of this regulation, a refund of the whole of the duty
paid, shall be granted in respect of fuel, lubricants and other consumable technicalsupplies that are consumed during the business operation of any public transport
aircraft, except aircraft owned or operated by a private club for the purpose of training
or pleasure.
(2)  An application for a refund  under this regulation shall be made in writing to the
Commissioner-General.
(3)  In this regulation the term “public transport aircraft” has the meaning 
assigned to it in Regulation 2 of the Air Navigation Regulations.Refund of duty
on fuel,
lubricants and
other technicalsupplies used
in public
transport
aircraftRefund o r
remission
of duty on
goods for
construction oroperation
of  pipeline
Cap. 444G/VAL/N/1/ZMB/1
Page 131
94.  (1) Subject to the other provisions of this regulation, a refund or remission of the
whole of the duty paid or payable shall be granted in respect of-
(a)  aircraft equipment, ground equipment and spare parts imported or supplied for
use in or for the maintenance of aircraft engaged in international air  navigation;
(b)  all aircraft, tools spare parts and equipment temporarily imported for use in the
search, rescue, investigation, repair or salvage of lost or damaged aircraft, if the
aircraft, tools, spare parts and equipment are exported within one month of the
conclusion of the search, rescue, investigation, repair or salvage.
(2)  Where articles are imported or purchased from in bond stock, in terms of
paragraph (a) of sub-regulation (1), the owner of the aircraft or agent shall, on
presentation of the relevant bill of entry, make a declaration in Form CE 25 set out in
the Eighth Schedule and the goods shall not be sold or otherwise disposed of or used
for any other purpose.
(3)  Where  articles are purchased in terms of sub-regulation (1) from duty paid
stocks, application for refund of duty paid thereon shall be made in writing to the
Commissioner-General and shall be accompanied by a declaration in Form CE 25 set
out in the Eighth Schedule and the goods shall not be sold or otherwise disposed of orused for any other purpose and the burden of proving the amount of duty paid on the
articles shall be on the applicant.
(4)  Aircraft tools, spare parts and equipment temporarily imported in terms of
paragraph (b) of sub-regulation (1) shall be admitted under such conditions as theCommissioner-General may determine.
95.  (1)  Subject to sub-regulation (2) a remission of customs duty shall be granted on
airline and airline operators’ documents imported in pursuance of the Convention of
International Civil Aviation, as defined in the Aviation Act.
(2)  The documents referred to in sub-regulation (1) are airway bills, consignment
notes, passenger tickets and boarding passes, miscellaneous charges orders, damage
and irregularity reports, baggage and cargo labels, timetables, and weight and balance
documents, for use by airlines and airline operators.
96. (1)  A holder of a mining right issued pursuant to the Mines and Minerals Act may
apply to the Minister for a rebate, refund or remission of the whole or any part of the
duty paid or payable in respect of  plant, machinery or equipment other than spare
parts therefor as provided under section ninety-seven  of the Mines and Minerals Act
by letter forwarded to the Commissioner-General furnishing details of the-
(a)  mining right;
(b)  activities carried out pursuance to the mining right; and
(c)  nature and quantity, substantive tariff description and classification in the customs
tariff, and customs value of the goods in respect of which the rebate, refund or
remission is sought.Remission of
duty on airline
and airlineoperators
documentsRefund or
remission
of duty onaircraft
stores and
equipment
Rebate, refund
or remission o f
duty for mining
right holder
Cap.  213 Cap. 444
 Cap. 213G/VAL/N/1/ZMB/1
Page 132
(2)  Any rebate, refund or remission approved pursuant to this regulation shall be
listed in the Fifth Schedule and shall be-
(a)  on condition that the goods concerned will not be sold or otherwise disposed of
except with the prior consent of the Commissioner-General and upon payment ofduty, if any, at the rate leviable at the date of sale or disposal; and
(b)  on such other conditions as the Minister may determine.
(3)  For the purpose of determining the amount of duty payable on an article in
accordance with paragraph (a) of sub-regulation (2),  the Commissioner-General may
take into consideration the depreciation of the article since it was imported, removed
from bond or purchased from open stocks, as the case may be, and the Commissioner-General shall remit the duty if the sale or disposal is to be effected more than five
years after the date when the rebate, refund or remission of duty was granted.
97.  (1)  Subject to the provisions of this regulation, the Commissioner-General 
shall remit,  the whole of the excise duty payable on the locally produced goods listed
in the Sixth Schedule, when such goods are purchased in bond through the means of
an official local purchase order, for sale to,  and for the exclusive use of, and
consumption by,  Zambia Defence Force personnel.
(2)  The goods referred to in sub-regulation(1) shall be purchased from, and supplied
in bond directly , by the companies listed in the Sixth Schedule to these regulations.
98.  (1)  Subject to the provisions of this regulation, a refund or remission of duty
shall be granted on goods imported or purchased by the National Assembly for use 
by members of the National Assembly.
(2)  The goods on which duty has been remitted under sub-regulation (1) shall not be
sold or otherwise disposed of to any pers on not entitled to import or purchase them
free of duty, except with the consent of the Commissioner-General and on payment of
duty, if any, at the rate leviable on the date of such sale or disposal.
PART XI
DRAWBACK OF DUTY
99.  In this Part,   unless the context otherwise requires-
“duty” means the duty payable in terms of the Customs and Excise Tariff set out in
the First and Second Schedules to the Act;
“drawback” means a refund of duty payable under these regulations;
“inputs” means goods consumed in or used for the growth, production or manufacture
of output, but does not include capital items;Rebate or
remission of
duty ongoods
imported by
the National
Assembly
InterpretationRemission
of  excise
duty on
goodspurchased
in bond
by ZambiaDefence
ForceG/VAL/N/1/ZMB/1
Page 133
Provided that “spare parts” shall be considered as inputs if they are “consumables” as
agreed between the Commissioner-General and a registered claimant in advance of
the calculation of the applicable co-efficient;
“outputs” means goods grown, produced or  manufactured in Zambia, but does not 
include cobalt, copper, lead or zinc; and
“produce” means to grow, manufacture or process output, but does not include 
mining, and cognate expressions shall be construed accordingly.
100.  (1)  Subject to the provisions of this Part, goods produced  in Zambia using
inputs upon which duty has been paid shall, when exported to any country, be subjectto a drawback of duty on such inputs.
(2)  Any exporter who intends to claim drawback of duty  under sub-regulation (1)
shall register with the Commissioner-General by the submission of an application for
registration in Form CE 26 set out in the Eighth Schedule.
(3)  The Commissioner-General may, after consultation with the person who
has produced output-, 
(a)  determine the quantity and value of any inputs used in the production of any
output and the quantity and value determined shall be presumed, in the absence of
evidence to the contrary, to have been used in the production of the output; and
(b)  determine the amount of duty included in the value of any inputs to be used in the
production of any output  and the amount determined shall be presumed, in theabsence of evidence to the contrary, to have been used in the production of the output.
101.  (1)  The amount of duty included in the value of any inputs to be used in the
production of any output calculated as a proportion of the sales value of such output
shall be termed as the duty drawback co-efficient.
(2)  The duty drawback co-efficient sha ll be determined in accordance with Form CE
26A set out in the Eighth Schedule.
(3)  The amount of any drawback paid or payable to an exporter shall be calculated by
multiplying the selling price, ex-factory or other place of production of the output by
the duty drawback co-efficient.
102.  A person who produces output shall maintain records in a form approved by the 
Commissioner-General showing the quantity and value of any inputs used for or
consumed in the production of output and the quantity and value of the output which
has been exported.Duty drawback
co-efficient
Maintenance o f
recordsDrawbackof dutyG/VAL/N/1/ZMB/1
Page 134
103.  (1) When a person who has produced output wishes to claim a drawback of duty
on exports,  that person shall submit to the Commissioner-General-
(a)  a duly completed application in Form CE 26B set out in the Eighth Schedule; and(b)  a duly completed information worksheet in Form CE 26A set out in the Eighth 
Schedule.
(2)  A person who produced output and has exported goods liable to drawback of duty
may elect to offset  the amount of any drawback due as a credit against future
payment of duty on goods subsequently imported by that person:
Provided that a person who has produced output and who wishes to exercise this
option shall make an endorsement to this effect on the application form.
(3)  An application for duty drawback shall be made within six months of the date of
exportation of the output on which the claim is based.
104.  (1)  Subject to the other provisions of this regulation, a drawback of the whole
of the duty paid shall be granted on unused goods which are exported within two
years from the date on which such duty was paid.
Provided that, at the time of export, the goods are in the same state and condition as
they were in at the time when the duty was paid.
(2)  An application for drawback under this Regulation shall be made to the Customs
Division in Form CE 27 set out in the Eighth Schedule prior to the export of any such
goods and shall be accompanied by evidence of the payment of duty thereon as may
be required by the Commissioner-General.
(3)  Payment of drawback shall not be made without producing evidence of
exportation to the satisfaction of the Commissioner-General.
(4)  Goods to which drawback has been granted under this regulation shall not be re-
imported except with the consent of the Commissioner-General and on payment of
full duty thereon.
PART  X1I
EXCISE AND SURTAX MANAGEMENT
105.  An application pursuant to section ninety-seven  of the Act for a licence to
manufacture goods subject to excise duty or surtax in specified premises shall be
made in Form CE 28 set out in the Eighth Schedule.
106.  A licence to manufacture goods subject to excise duty or surtax shall be issued
in Form CE 29 set out in the Eighth Schedule subject to the payment of the prescribed
fee as set out in the  First Schedule.Application
for licence to
manufacture
goods subjectto excise duty
or surtax
Licence to
manufacture
goods subject
to excise duty
or surtaxClaim for
drawback
of duty-
Drawback onunused goodsG/VAL/N/1/ZMB/1
Page 135
107.  An application pursuant to section  ninety-seven  of the Act for renewal of a
previously issued licence to manufacture goods subject to excise duty or surtax in
specified premises shall be made in Form CE 28 set out in the Eighth Schedule.
108.  The entry of goods liable to excise duty or surtax that are removed for
consumption from the premises where they have been manufactured  pursuant to
paragraph (b) of subsection (1) of section one hundred and eight  of the Act shall be
made in Form CE 20 set out in the Eighth Schedule.
109.  If the manufacturer of goods subject to excise or surtax wishes to remove the
goods in bond from licensed premises to a bonded warehouse the goods shall be so
entered in the manner set out in Regulation 45 and for the purpose of this Regulation,
the premises of the manufacturer shall be deemed to be a warehouse.
110.  (1)  Only such cocks and valves as have been approved by the Commissioner-
General shall be used in a distillery, refinery or winery.
(2)  A distiller, manufacturer of wine or refiner shall not, other than in the presence of
an officer and with the permission of that officer-
(a)  remove or cause to be removed  any lock or seal, or any flange , pipe or fitting
giving access to hydrocarbon oils, spirits or wines for repair or any other purpose; or
(b)  carry out any alteration to any pipeline, still, safe, receiver, tank or vessel through
which hydrocarbon oils, spirits or wine are conveyed or in which hydrocarbon oils,
spirits, or wine are contained.
111.  (1)  A distiller, manufacturer of wine or refiner shall, when required to do so by
the Customs Division, mark and number every room, place, vessel, utensil, still andpiece of machinery on the premises to the satisfaction of the Customs Division.
(2)  A distiller, manufacturer of wine or refiner shall, when required to do so by the
Customs Division, mark its capacity on each vat, receiver, tank and vessel on those
premises.
(3)  No person shall obliterate or alter any markings on any room, place, vessel,
utensil, still or piece of machinery wit hout the authority of the Customs Division.
112.  (1)  An officer may on application made in Form CE 23 set out in the Eighth
Schedule permit a person licensed in terms of section ninety-seven  of the Act to take
samples of any hydrocarbon oils which are necessary for the proper conduct ofbusiness from any drum, tank or vessel on the licensed premises for the purposes of
determining quality or specification and the samples shall be taken in the presence of
an officer.Markings
on rooms,places,
vessels,
utensils,stills and
machinery
Sampling  o f
hydrocarbon
oils onpremises
licensed in
terms ofsection 97Application fo r
renewal oflicence to
manufacture
goods subjectto excise duty
or surtax
Entry fo r
consumption
by
manufacturer
Warehousing
of goodssubject to
excise or
surtax  by
manufacturer
Cocks and
valves to be
approvedand repairs and
alterations  to
be supervisedG/VAL/N/1/ZMB/1
Page 136
(2)  The officer shall, where appropriate, record particulars of  the samples taken in
terms of sub-regulation (1), in the register in which the account of such oils is kept
and shall deduct the amount of such samples from the quantity of oil shown therein.
(3)  A refiner may take samples of hydrocarbon oils from any tank or utensil as may 
be necessary for the proper conduct of  business in the production of hydrocarbon
oils:
Provided that, where possible, any such samples taken shall be returned to the tank or
utensil which they were taken.
113.  The entry required to be lodged by a licensed manufacturer pursuant to
paragraph (b) of sub-section (1) of section one hundred and  thirty-eight of the Act
shall be made in Form CE 20 set out in the Eighth Schedule.
PART X11I
OFFENCES,  PENAL PROVISIONS AND  PROCEDURE
114.  Notice of seizure pursuant to section one hundred and sixty-two  of the Act shall
be given in Form CE 30 set out in the Eighth Schedule.
115.  Admission of offence pursuant to section one hundred and sixty-eight  of the Act
shall be made in Form CE 31 set out in the Eighth Schedule.
 116.  A warrant issued by the Commissioner-General pursuant to section one hundred
and seventy A  of the Act shall be in Form CE 32 set out in the Eighth Schedule.
117.  An officer executing a warrant issued pursuant to section one hundred and
seventy (A  ) of the Act shall show such warrant on demand made by the owner or
occupier of the premises and shall give a copy to such person or otherwise leave a
copy on or at the premises.
118.  Any interest to be charged pursuant to paragraph (b) of subsections (1) and
paragraph (b) of subsection (2) of section  one hundred and seventy shall be
compounded daily on any such unpaid sum.
119.  Notice in writing pursuant to section one hundred and seventy -one A  of the Act
shall be given in Form CE 33 set out in the Eighth Schedule.
PART XIV
GENERAL
120.  (1)  No person, company or body corporate shall do or offer to do for fee or
reward for or on behalf of another, anything necessary for compliance with any
requirement of the Act or any regulations or rules made thereunder in connection with
the entry or clearance of imported goods, goods for export or locally manufacturedgoods subject to excise duty or surtax, unless that person or company or body
corporate is-Distress
warrant
Officer to show
warrant and leave
copy at premisesSummar y
entry
on cessation
of
manufacture
Recovery o f
debt from
persons
other than  theprincipal
debtorNotice o f
seizure
Requirement to
be licensed as
customs agentAdmissionof offence
Interest
payable  on
late  paymentG/VAL/N/1/ZMB/1
Page 137
(a)  a person acting for  the employer in the normal course of  such employment in the
entry of locally manufactured goods subject to excise duty or surtax or goods for
export or the entry for consumption of imported goods at the port of first arrival; or
(b)  the holder of a current Customs Agent’ s licence issued in accordance with this
Act.
(2)  Any person who contravenes this regulation commits an offence.
 121.  (1)  Any company duly incorporated under the Companies Act may apply to be
licensed as a Customs Agent by  lodging with the Commissioner-General a completed
application in Form CE 34 set out in the Eighth Schedule.
(2)  Any individual person and any person, company or body corporate who in or with
any such application gives any information or makes any representation to the
Commissioner-General, knowing the same to be false or misleading in any material
particular commits an offence under the Act.
122.  (1)  On receipt of any completed application, the Commissioner-General may
issue, subject to such terms and conditions as the Commissioner-General may impose,
a Customs Agents licence and the licence unless sooner revoked shall remain in force
until 31st December next succeeding the date on which it comes into force.
(2)  Any such licence  issued under this Regulation shall be issued in Form CE 35 set
out in the Eighth Schedule subject to the payment of a fee set out in the First
Schedule.
(3)  Notwithstanding the generality of  sub-regulation (1), the terms and conditions of
licence to be issued by the Commissioner-General may include a requirement that the
applicant complete a form of bond, guarantee or similar undertaking for such amount
and of such duration as the Co mmissioner-General may require.
 123.  An application for renewal of a licence pursuant to paragraph (d) of sub-section
(2) of section one hundred and eighty-two (A) of the Act shall be made in Form CE 34
set out in the First Schedule.
124.  A Customs Agent’s licence shall not be granted or renewed unless the
Commissioner-General is satisfied that-
(a)  the company  and each director or manager of the company, is of good repute and
will act with business integrity;
(b)  the company concerned will carry on its customs agency business by means of
persons of good repute who will act with business integrity and who are conversant
with the provisions of the Act and any regulations or rules made under such Act; and
(c)  at each office or place where the company intends to carry on its business there
will, at all times, be at least one person who has a recognised industry qualification
acceptable to the Commissioner-General.Issue o f
Customs
Agents
licence
Renewal o f
Customs
Agents
licence
Grounds
for notlicensing
or not
renewing
licenceApplication
for Customs
Agents
licenceG/VAL/N/1/ZMB/1
Page 138
125.  The Commissioner-General may by notice in writing to the licensee at any time
revoke a Customs Agent’s licence if the Commissioner-General is satisfied that-
(a)  the licence or its renewal was procured by fraud or misrepresentation or was
otherwise irregularly obtained;
(b)  the company, any director or manager or employee of the company has
contravened any provisions of the Act or the regulations or rules under the Act, or has
in connection with the customs agency business of the company  committed any act
of fraud or dishonesty; or
(c)  the company, any director or manager of  the company, has ceased to be of good
repute or has acted in a manner inconsistent with business integrity.
126.  (1)  Any applicant or licensee aggrieved by a decision of the Commissioner-
General not to grant or renew its licence may, within seven days after being informedof the Commissioner-General’s decision, appeal to the Minister.
(2)  The applicant or licensee, if dissatisfied with the decision of the Minister, may
appeal to the High Court.
127.  (1)  Subject to regulation 47, any goods which are conveyed in transit through
Zambia shall be so removed by a licensed customs carrier.
(2)  Except with the written permission from the Commissioner-General, any carrier
in transit through Zambia shall be required to exit from Zambia within five days from
the date of entry.
(3)  There shall be charged, levied, collected and paid in respect of any carrier that
remain in Zambia in contravention of sub-re gulation (2) a fee at the rate set out in the
First Schedule.
128.  (1)  The customs warehouse declared pursuant to subsection (1) of section one
hundred and ninety-five  of the Act  shall be for the storage of detained goods until the
requirements of  the Act have been satisfied.
(2)  Where any goods are lodged in a customs warehouse in terms of sub-regulation
(1), the Government shall in no case be liab le in respect of any loss or diminution of
or accident to any goods; except that the officer shall issue a receipt for the goods for
the purpose of showing that a certain number of packages have been received into the
customs warehouse.
(3)  The Storage fees to be paid on goods placed in the customs warehouse shall be as
set out in the First Schedule.Revocatio n
of licence
Appeal
against
decision notto licence or
renew
licence
TransitGoods
Storage o f
goods in
customs
warehouseG/VAL/N/1/ZMB/1
Page 139
(4)  Storage fees  shall be charged from the date on which goods are placed in a
customs warehouse up to and including the date of final delivery thereof, or the date
of sale, as the case may be:
Provided that the Commissioner-General may, having regard to the circumstances
pertaining to the detention, remit the rent payable on any consignment of goods which
have been placed in a customs warehouse.
(5)  If an order for the removal of any goods from a customs warehouse has been
given by the Commissioner-General and the person to whom such order has been
granted does not, within such period as ma y be specified, comply with it, such goods
may, notwithstanding any other provisions of this Act, at the discretion of the
Commissioner-General, be dealt with as if they were goods in respect of which entry
had not been made in terms of section  thirty-three  of the Act .
129.  Where an officer requires the  production of written authority for one person to
act on behalf of another pursuant to section  one hundred and eighty-four  of the Act,
such authority shall be provided in Form CE 36 set out in the Eighth Schedule.
130.  Any correction to a bill of entry that is required to be made subsequent to the
lodgement of the entry with the Customs Di vision shall be notified in Form CE 120
set out in the Eighth Schedule and the correction shall pursuant to section one
hundred and ninety-eight  of the Act require payment of the fee set out in the First
Schedule.
131.  (1)  Any person who is to be searched by an officer shall be searched by an
officer of the same sex and such search shall be witnessed by an officer of the same
sex.
(2)  Subject to the provisions of sub-re gulation (1) any search under this regulation
shall be conducted in private.
132.  When exercising any powers of entry or search under the Act an officer shall,
when requested to do so by the owner or occupier of the premises, produce evidenceof identity and official status.
133.  An officer shall exercise reasonable care when opening packages or parcels
pursuant to any requirement of these  regulations.
 134.  The fee to be paid on the entry of goods for consumption, warehousing, re-
warehousing or removal from warehousing or exportation shall be as set out in the
First  Schedule.Written
authorityto act on
behalf of
another
person
Corrections
to a bill o f
entry
subsequent
to lodgement
Searchof persons
Proof ofidentity
Care to be
exercised inopening o
f
packages
Fee to bepaid on
entry of
goodsG/VAL/N/1/ZMB/1
Page 140
135.  (1)  The working hours of the Customs Division pursuant to section one
hundred and ninety-nine  of the Act, shall be those hours advised from time to time for
each port and place in the Ports and Routes Order issued under section thirteen  of the
Act and otherwise shall be from 08:00 to 17:00 hours.
(2) The fee which shall be payable in respect of  the attendance of officers outside
such hours and the fees which shall be payable for the attendance of officers at remote
locations at any time, are as set out in the First Schedule.
136.  For the purposes of these regulations, any quantity of partially processed or
finished motor spirit, power paraffin, illuminating or heating paraffin, distillate fuel orresidual fuel oil shall be calculated at a temperature of twenty Degrees Celsius by
means of such volume conversion tables as the Commissioner-General may from time
to time approve:
Provided that the Commissioner-General ma y  approve the use of a conversion meter.
137.  (1)  Any bond required by the Commissioner-General in terms of sub-section (3)
of section forty-three , subsection (1) of section   fifty-six, subsection (3) of section
ninety-seven , sections  one hundred and seventy-nine,  one hundred and eighty-two
and one hundred and eighty-two(A)   of the Act shall be in  Form CE 121 set out in the
Eight Schedule.
     (2)  Where a cash deposit is required as security for any obligation incurred under the
laws relating to customs and excise, such deposit shall be made in Form CE 122 setout in the Eight Schedule.
    138.  (1)  The customs carriers licence issued pursuant to Regulation 30 may be
issued in accordance with the terms and conditions set out in Article 3 of Annex 1 to
the COMESA Treaty. 
   (2)  No person shall be engaged in executing transit operations without a COMESA
Customs Bond Certificate issued by Customs Authorities in the member states where
that person is resident or established, except that the competent authority shall inform
all member states of all persons so licensed.
(3)  Pursuant to sub-section (3) of section forty-three of the Act, a COMESA Customs
Bond Certificate shall be issued to principal sureties that fulfil the requirements of
Annex 1 to the COMESA Treaty  and Customs Bond Agreement.
Provided that:-
(a)  the Customs Division shall determine the general bond amount for either single
transit or multiple transit operations; and
(b)  upon notification by the principal surety decide on the admission of the
designated surety.Working
hours o f
CustomsDivision andfees for
attendance
BondsVolumeconversion
COMESA
Customs Bond
AgreementG/VAL/N/1/ZMB/1
Page 141
(4)  The Customs Division shall issue a certificate of approval to means of transport in
accordance with Article 5 of Annex 1 to the COMESA Treaty.
  (5)  For the purpose of this regulation-
     “carrier” means the person actually transporting goods in transit or in charge of or
responsible for the operation of the respective means of transport;
     “certificate of guarantee” means a customs transit guarantee certificate which is
issued to the principal by the customs office of guarantee;
      “COMESA transit document” means a customs declaration document approved by
the Council of Ministers to be utilised within COMESA for customs transit traffic
control in accordance with this agreement;
“COMESA Treaty” means the Common Market for Eastern and Southern African
States established by Article 2 of the COMESA Treaty.
   “customs office of commencement” means any port, inland or frontier customs office
of a member State where the provisions of this Agreement begin to apply;
“customs office en route” means any customs office of a member State where goods
are imported or exported in the course of a customs transit operation;
“customs office of destination” means any port, inland or frontier customs office of a
member State where the provisions of this Agreement cease to apply;
“customs office of guarantee” means a customs office where a customs guarantee is
lodged;
“designated surety” means any person in a transit member State designated by the
principal surety to be collaterally responsible for the payment of import duties andtaxes that may be levied by Customs Authorities of the transit member State in the
event the transit goods go into home consumption or have not been accounted to the
satisfaction of the Customs Authorities;
“goods in transit” means goods being conveyed between two member States or
between State and a third country and passing through another member State or
member States;
“means of transport” includes:
i) any railway stock, containers, coastal vessels not leaving the territorial waters
of members States, lake and river vessels, road vehicles and aircraft; and;
ii) pipe line and gas lines.G/VAL/N/1/ZMB/1
Page 142
“principal”  means the person  who, or through an authorised representative, requests
permission, in accordance with the required customs formalities, to carry out a transit
operation and thereby makes oneself responsible to the competent authorities for the
execution of a COMESA transit operation;
      “principal surety” means any person who gives an undertaking to the Customs
Authorities of the transitor’s member State to be responsible for the payment to the
transit member States of import duties and taxes that may be levied by Customs
Authorities in the event the transit goods go into home consumption or have not been
accounted for to the satisfaction of the Customs Authorities;
“transit traffic” means the passage of goods including unaccompanied baggage,
persons and their means of transport through the territories of the member States
when coming from-
i) or bound for other member States; or
ii) third countries and bound for other member States; or
iii) other member States and bound for third countries.
“witness” means any person in whose presence the customs transit guarantee
certificate is signed by the principal and the principal surety, who by signing on the
same document certifies the authenticity of the document and the signature.
139.  The statutory instruments set out in the Seventh Schedule are hereby revoked.
__________Revocation
of Statutory
Instruments