Customs and Excise Act

ZambiaAct of Parliament

The Customs and Excise Act is an Act of the Parliament of Zambia. It contains 220 sections. Read its sections below, or ask Levy any question about the Customs and Excise Act and get an answer grounded in the Act with citations.

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Sections of the Customs and Excise Act

S. 1Short title
S. 2Interpretati on
S. 3Commissioner-General and Commissioner of Customs and Excise
S. 4Powers of Commissioner-General
S. 5Stationing of officers on ship or tra in
S. 6Officers to travel free when on duty
S. 7Powers of officers in relati on to ships, aircraft, or vehicles
S. 8Sealing of goods on ships, aircraft, or vehicles
S. 9General powers of officers
S. 10Taking of samples
S. 11Opening of packages
S. 12Acti on of officer when given unsatisfactory answers to questions
S. 13Customs ports, aerodromes and houses
S. 14Establishment of customs barriers
S. 15Prohibiti on of importati on or exportati on except through appointed ports
S. 16Appointment of landing, loading, and examinati on places
S. 17Licensing of customs are as
S. 18Charges by owner or operat or of customs area
S. 19Vehicles entering or leaving customs are as
S. 20Pers on in charge of tra in to supply documents to officer
S. 21Pers on in charge of vehicle to report goods
S. 22Report of arrival of aircraft
S. 23Report of arrival of ships
S. 24Non applicati on of secti on fifteen
S. 25Report by operat or of a pipeline
S. 26Report may be amended
S. 27Cargo may rema in on board ships or aircraft
S. 28Liability f or duty
S. 29Master, pilot, or pipeline operat or may appoint agent
S. 30Goods deemed to have been imported
S. 31Time of importati on
S. 32No importati on without entry
S. 33Entry of goods
S. 34Obligations f or entry of imported goods
S. 35Repealed by Act No. 4 of 1999
S. 36Repealed by Act No. 4 of 1999
S. 37Details to be shown on entry
S. 38Repealed by Act No. 4 of 1999
S. 39Repealed by Act No. 4 of 1999
S. 40Goods prohibited from importati on
S. 41Restricted importati on
S. 42Wreck
S. 43Customs Carriers
S. 44Payment of duty by customs carrier
S. 45Repealed by Act No. 4 of 1999
S. 46Repealed by Act No. 4 of 1999
S. 47Exporter to deliver customs documents and produce goods
S. 48Exportati on of goods
S. 49Exportati on of goods over l and
S. 50Outward clearance of ships
S. 51Outward clearance of aircraft
S. 52Master, pilot, or pipeline operat or may appoint agent
S. 53Time of exportati on of goods
S. 54Restricti on of exportati on
S. 55Licensing of bonded warehouse
S. 56Issuing or reissuing of bonded warehouse licence
S. 57Storing of goods in warehouse without payment of duty
S. 58Removal of goods from warehouse
S. 59Bonded goods as stores f or aircraft or ships
S. 60Repealed by Act No. 4 of 1999
S. 61Liability of goods to duty at date of entry f or consumpti on
S. 62When warehoused goods sh all be cleared
S. 63Sorting, repacking or destroying goods under customs authority
S. 64Transfer of ownership of goods warehoused
S. 65Warehouses may be locked by an officer
S. 66Taking stock and duty on deficiencies
S. 67Sampling of warehoused goods
S. 68Remittal of duty on certa in warehoused goods which are destroyed, etc.
S. 69Removal of goods in bond to any other port of entry or any other country
S. 70Responsibility f or goods placed in a bonded warehouse
S. 71Definiti on of producti on of goods
S. 72Customs duties
S. 73Determinati on of orig in of manufactured goods
S. 74Interpretati on
S. 75Complaint against goods
S. 76Excise duties
S. 77Surtax
S. 78Repealed by Act No. 4 of 1999
S. 79Duties payable subject to certa in provisions
S. 80Repealed by Act No. 4 of 1999
S. 81President may enter in to customs agreements
S. 82Minister may make regulations to give effect to agreements
S. 83Provisions of agreements and regulations to prevail when inconsistent with
S. 84Repealed by Act No. 4 of 1999
S. 85Importer to specify customs value on entry
S. 86Amendment of valuati on assessment
S. 87Foreign currency to be converted in to Zambi an currency
S. 88Assessment of excise duty due on importati on
S. 89Suspensi on and rebate of certa in duties
S. 90Claims f or exempti on; burden of pro of on claimant
S. 91Goods f or President to be exempt from duty
S. 92Refunds generally
S. 93Licence to manufacture goods liable to excise duty or surtax
S. 94Goods which may be manufactured without licence and without payment of
S. 95Authority to manufacture goods without licence and without payment of
S. 96Power of Commissioner-General to authorise manufacture of certa in goods
S. 97Licensing of manufacturers
S. 98Refusal or suspensi on of licence
S. 99Appeals
S. 100Surrender of licence
S. 101Authorised premises
S. 102Repealed by Act No. 4 of 1999
S. 103Repealed by Act No. 4 of 1999
S. 104Repealed by Act No. 4 of 1999
S. 105Repealed by Act No. 4 of 1999
S. 106Repealed by Act No. 4 of 1999
S. 107Repealed by Act No. 4 of 1999
S. 108Duties of licensed manufacturer
S. 109Records to be kept on licensed premises
S. 110Stocktaking
S. 111Duty to be paid on surplus stock
S. 112Duty to be paid in respect of deficiency in stock, etc.
S. 113Entry and search of premises
S. 114Where processes in licensed premises are to be carried out and goods kept
S. 115Supervisi on of operations
S. 116Tables f or calculating quantities of goods liable to excise duty or surtax
S. 117Obligations of manufacturers of goods liable to excise duty or surtax
S. 118Licensee to provide storerooms, plugs, taps, etc.
S. 119Damages to locks, pipes, safes, etc.
S. 120Erecti on of safes, receivers, and requisites in connecti on there with
S. 121Vats and butts
S. 122Ascertaining capacity of distillery, refinery tanks etc.
S. 123Strength to be as denoted by Gay Lussacs’ Hydrometer
S. 124Spir its store
S. 125Receipt in to spir its store
S. 126Storing of manufactured wines
S. 127Removal of and securing of duty on spir its or wines
S. 128Opening of store in the absence of an officer
S. 129Repealed by Act No. 4 of 1999
S. 130Repealed by Act No. 4 of 1999
S. 131Prohibitions in respect of brewing
S. 132Prohibitions in respect of worts, wash, low-wines, etc.
S. 133Spir its, worts, etc., illicitly kept
S. 134Removing or selling tobacco in respect of which any provisi on of th is Act h as
S. 135Using or supplying unauthorised or previously used stamp labels to be an
S. 136Restricti on of weight of cigarettes which may be manufactured
S. 137Removal of goods liable to excise duty or surtax
S. 138Procedure on cessati on of manufacture of goods liable to excise duty or
S. 139Loss of goods liable to excise duty or surtax in warehouses
S. 140False statements by persons arriving in Zambia
S. 141False invoices, false representati on and forgery
S. 142Possessi on of blank invoice
S. 143Obstructi on of officers
S. 144Removing, altering, or defacing marks or seals
S. 145Certa in responsibilities of master, pilot, or pers on in charge of vehicle
S. 146Removing or breaking locks placed on warehouse
S. 147Failure to make full declarati on of sealable goods
S. 148Bribery, collusive seizure or agreement not to seize
S. 149Smuggling
S. 150Importati on of prohibited or restricted goods to be an offence
S. 151Miscellaneous offences
S. 152Warehousing irregularities
S. 153Offences by licensed manufacturer
S. 154Offences relating to the use of ships, aircraft, or vehicles
S. 155General penalties
S. 156Concealed goods
S. 157Forfeited packages, containers, or utensils
S. 158Substituti on of other goods f or goods actually liable to seizure
S. 159Vehicles carrying goods liable to forfeiture
S. 160Ships, aircraft, or vehicles adapted f or smuggling liable to forfeiture
S. 161Embargo on goods which have passed out of customs control
S. 162Power of officer to seize goods
S. 163Power of Commissioner-General to release goods seized
S. 164Notice of acti on to be given to Authority
S. 165Tender of amends and effect there of
S. 166Court may refuse costs
S. 167Pest infected or harmful goods
S. 168Impositi on of fine by Commissioner-General
S. 169Orders by court as to unpaid duty and forfeitures
S. 170Liens and preferences
S. 171Interest to be paid f or late payment
S. 172Impounding of documents
S. 173Burden of pro of
S. 174Evidence in certa in circumstances
S. 175Secrecy
S. 176Oaths and affidav its
S. 177Entries, oaths, etc., made outside Zambia to be of full force and effect in
S. 178Translati on of foreign documents
S. 179Conditions and enforcement of bonds
S. 180Fresh security
S. 181Joint and several liability of subscribers to bond
S. 182Security to be given by agents and other persons f or due observance of
S. 183Liabilities of agent and principal
S. 184Written authority to transact business on behalf of an other
S. 185Expense and risk of handling goods
S. 186Repealed by Act No. 4 of 1999
S. 187Sellers of goods to produce pro of of payment
S. 188Persons carrying on business to keep proper books
S. 189Claims and refunds
S. 190Appeals to Tribunal
S. 191Rates of duty in relati on to time of importati on or entry
S. 192Circumstances in which payment of proposed duty may be deferred
S. 193Repealed by Act No. 4 of 1999
S. 194Policies and instructions by Commissioner-General
S. 195Customs warehouses
S. 196Weights and measures
S. 197Goods in transit
S. 198Regulations
S. 199Orders
S. 200Rules
S. 201Delegati on of Commissioner-General’s functions
S. 202Presumpti on as to absence of licence, etc.
S. 203Disposal of goods by the Commissioner-General
S. 204Goods to be donated by Commissioner-General
S. 205Proceeds of sale
S. 206Savings and transitional provisions
S. IPRELIMINARYPART I
S. IIPOWERS OF OFFICERS
S. IIISection III
S. IVCUSTOMS CARRIERS
S. IXVALUE FOR DUTY PURPOSES
S. VEXPORTATION OF GOODS
S. VIWAREHOUSING OF GOODS
S. VIIORDINARY DUTIES AND DUMPING DUTIES
S. VIIIAGREEMENTS
S. XREBATES, REFUNDS, AND REMISSIONS OF DUTY
S. XIEXCISE AND SURTAX MANAGEMENT
S. XIIOFFENCES, PENAL PROVISIONS, AND PROCEDURE
S. XIIIGENERAL
S. XIVSection XIV

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