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Investment & Legal Framework
be cleared at the border, the importer uses the
Zambia Revenue Authority (ZRA) form CE 20, the
standard form for entry and exit. Zambia is now
using an Automated System for Customs Data
and Management (ASYCUDA). Customs clear-
ance can be accomplished within hours, however
incomplete forms and other difficulties, e.g., lack
of supporting documents, can result in substantial
delays.
Tariff Structure
Zambia applies tariffs on the c.i.f. (cost, insurance
and freight) basis. Customs tariffs are calculated
on the basis of the dutiable value, based on the
WTO Agreement on Customs Valuation. Most
tariffs are ad valorem, but a few specific tariffs re-
main. Zambia uses the international harmonized
system. Zambia’s tariff schedule is structured
around four tiers: 0 %, 5 %, 15% and 25 % rates
of duty. Virtually all raw material and most indus-
trial or productive machinery fall within the 0 and
5 percent tariff categories, while most imported
intermediate goods are subject to 15 percent, and
imported final products are rated at 25 percent.
Zambia’s simple average import tariff is about 14
percent.
Other Levies and Charges
Zambia levies excise duties on certain products at
rates ranging from 3 percent to 145 percent. The
excise duty is collected on mineral water, cane
and beet sugar and some derivatives, beverages,
tobacco and some derivatives and substitutes,
electricity and petroleum products.
The Value Added Tax (VAT) of 16 percent applies
to both goods and services, of domestic produc-
tion and those that are imported. VAT is levied
on the c.i.f. value plus customs tariff. Exemptions
from VAT include social services such as health,
education, and funeral services.
Import Restrictions
Import prohibitions are maintained for environ-
mental, health and security reasons. Import li-
censing is required for most agricultural products.
Zambia does not currently apply trade sanctions.
Sanitary and Phytosanitary Regulations
Sanitary and phytosanitary regulations are ap-
plied to imports of live animals, plants and seeds.
A sanitary certificate from the exporting country is
required as a prerequisite to the issuance of the
veterinary permit. Food imports must satisfy the
provisions of the Food and Drugs Act of Septem-
ber 1978, which requires packaging, and labelling
requirement for food, and standards for maize,
rice and bread exist.
As is the case with import procedures all busi-
nesses engaging in trade are required to register
with the Patents and Companies Registration Of-
fice.
Exporters must complete an export declaration
form (standard customs authority form ZRA CE
20), mainly for statistical purposes. An original
commercial invoice and a packaging list for ship-
ment should accompany the CE20 form. An air-
way bill or bill of lading for transportation of ex-
ports should be obtained either from the freight
forwarder or the transporter being used. Zambia
has no export taxes, charges and levies.
If there are preferences that are being claimed in
the exporting market (e.g., reduced tariffs), then
an appropriate stamped certificate of origin, from
the ZRA is required. COMESA, SADC, EU and
AGOA textiles have different certificates of origin.
If the good is a commodity covered by the Veteri-
nary Department, a sanitary/phytosanitary certifi-
cate is needed. A phytosanitary certificate is ob-
tained from the Mount Makulu Research Station
for seeds, stems, and fruits.
A very limited number of goods require a special
export permit. Nevertheless, gemstone exports
require a permit from the Ministry of Mines and
timber requires a timber verification certificate
from the Forestry Department. Additional infor-
mation on exports may be obtained from:
The Director General
Zambia Development Agency (Export Promotion
Division)
Lusaka
Tel: +260-211-220177
ebzint@zamnet.zm
IMPORT AND EXPORT CONSIDER-
ATIONS - EXPORT PROCEDURES