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Trade & Industry
Chemical
Products
Zambia’s agricultural minerals such as peat and
limestone deposits are used to manufacture soil
conditioners, and its phosphates are used in the pro-
duction of fertilizers.
Minerals are also used in the development of other
chemical products such as cement, adhesives, and
glass. Products manufactured for exportation in-
clude the following: argon gas, sulfuric acid, detona-
tors, automotive batteries, paints, cosmetics, soaps,
and detergents.
Eng
ineering
Products
Engineering products such as window frames,
doors, nuts, bolts and roofing materials are of great
importance as they are used in the copper mines.
Light engineering and construction products include
copper wire, cables, rods, alloys, ingots, cable car-
bon brushes, switchgears, pipes, rail sleepers, etc.
Leather products
By-products of the livestock industry include large
quantities of hides and skins, which find themselves
in both regional and international markets. Other
finished leather products such as bags, footwear,
and leather garments make it to these markets as
well. While cattle hides are traditionally tanned, the
industry in Zambia also utilizes hippopotamus and
crocodile skins.
IMPORTS
All businesses engaging in both domestic and inter-
national trade are required by law to be registered
with the Patents and Companies Registration Agen-
cy (PACRA) Office, an Executive Agency of the Min-
istry of Commerce, Trade and Industry.
Customs Cl
earance and Val
uation
In order to clear goods through Customs, an import-
er must present the usual commercial documents
such as bill of lading, airway bill, and a commercial
invoice. The Import Declaration Form is used for sta-
tistical purposes, and no fee is required. For goods
to be cleared at the border, the importer must use
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 clearance can
be accomplished within a few hours; however, in-
complete forms and other missing items 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 remain. Zambia
uses the international harmonized system. Zambia’s
tariff schedule is structured around four tiers: 0 per-
cent, 5 percent, 15 percent and 25 percent rates of
duty. Virtually all raw materials and most industrial or
productive machinery fall within the 0 and 5 percent
tariff categories, while most imported intermediate
goods are subject to a 15 percent tariff. Imported
final products are rated at 25 percent. Zambia’s sim-
ple average import tariff is around 14 percent.
Other Lev
ies and Charg
es
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, tobac-
co 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 production and
to those that are imported. VAT is levied on the C.I.F.
value plus the customs tariff. Exemptions from VAT
are applied to social services such as health, educa-
tion, and funeral services.
Import Restrictions
Import restrictions are maintained for environmental,
health, and security reasons. Import licensing is re-
quired for most agricultural products. Zambia does
not currently apply trade sanctions.
EX
PORTS
There is a need for value-added exports in Zambia,
and downstream processing is seen as one of the
best methods of achieving this.
The work of the Export Board of Zambia (EBZ) was
taken over by the Zambia Development Agency’s
Export Promotions Divisions in 2007 with the aim of
