Customs and Excise Act

ZambiaAct of Parliament

In force, and amended by 17 amendment Acts. Check the amendments before relying on the wording of a section.

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. 2Interpretation
S. 3Commissioner-General and Commissioner of Customs and Excise
S. 4Powers of Commissioner-General
S. 5Stationing of officers on ship or train
S. 6Officers to travel free when on duty
S. 7Powers of officers in relation 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. 12Action of officer when given unsatisfactory answers to questions
S. 13Customs ports, aerodromes and houses
S. 14Establishment of customs barriers
S. 15Prohibition of importation or exportation except through appointed ports
S. 16Appointment of landing, loading, and examination places
S. 17Licensing of customs areas
S. 18Charges by owner or operator of customs area
S. 19Vehicles entering or leaving customs areas
S. 20Person in charge of train to supply documents to officer
S. 21Person in charge of vehicle to report goods
S. 22Report of arrival of aircraft
S. 23Report of arrival of ships
S. 24Non application of section fifteen
S. 25Report by operator of a pipeline
S. 26Report may be amended
S. 27Cargo may remain on board ships or aircraft
S. 28Liability for duty
S. 29Master, pilot, or pipeline operator may appoint agent
S. 30Goods deemed to have been imported
S. 31Time of importation
S. 32No importation without entry
S. 33Entry of goods
S. 34Obligations for 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 importation
S. 41Restricted importation
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. 48Exportation of goods
S. 49Exportation of goods over land
S. 50Outward clearance of ships
S. 51Outward clearance of aircraft
S. 52Master, pilot, or pipeline operator may appoint agent
S. 53Time of exportation of goods
S. 54Restriction of exportation
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 for aircraft or ships
S. 60Repealed by Act No. 4 of 1999
S. 61Liability of goods to duty at date of entry for consumption
S. 62When warehoused goods shall 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 certain warehoused goods which are destroyed, etc.
S. 69Removal of goods in bond to any other port of entry or any other country
S. 70Responsibility for goods placed in a bonded warehouse
S. 71Definition of production of goods
S. 72Customs duties
S. 73Determination of origin of manufactured goods
S. 74Interpretation
S. 75Complaint against goods
S. 76Excise duties
S. 77Surtax
S. 78Repealed by Act No. 4 of 1999
S. 79Duties payable subject to certain provisions
S. 80Repealed by Act No. 4 of 1999
S. 81President may enter into 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 valuation assessment
S. 87Foreign currency to be converted into Zambian currency
S. 88Assessment of excise duty due on importation
S. 89Suspension and rebate of certain duties
S. 90Claims for exemption; burden of proof on claimant
S. 91Goods for 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 certain goods
S. 97Licensing of manufacturers
S. 98Refusal or suspension 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. 115Supervision of operations
S. 116Tables for 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. 120Erection of safes, receivers, and requisites in connection therewith
S. 121Vats and butts
S. 122Ascertaining capacity of distillery, refinery tanks etc.
S. 123Strength to be as denoted by Gay Lussacs’ Hydrometer
S. 124Spirits store
S. 125Receipt into spirits store
S. 126Storing of manufactured wines
S. 127Removal of and securing of duty on spirits 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. 133Spirits, worts, etc., illicitly kept
S. 134Removing or selling tobacco in respect of which any provision of this Act has
S. 135Using or supplying unauthorised or previously used stamp labels to be an
S. 136Restriction of weight of cigarettes which may be manufactured
S. 137Removal of goods liable to excise duty or surtax
S. 138Procedure on cessation 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 representation and forgery
S. 142Possession of blank invoice
S. 143Obstruction of officers
S. 144Removing, altering, or defacing marks or seals
S. 145Certain responsibilities of master, pilot, or person in charge of vehicle
S. 146Removing or breaking locks placed on warehouse
S. 147Failure to make full declaration of sealable goods
S. 148Bribery, collusive seizure or agreement not to seize
S. 149Smuggling
S. 150Importation 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. 158Substitution of other goods for goods actually liable to seizure
S. 159Vehicles carrying goods liable to forfeiture
S. 160Ships, aircraft, or vehicles adapted for 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 action to be given to Authority
S. 165Tender of amends and effect thereof
S. 166Court may refuse costs
S. 167Pest infected or harmful goods
S. 168Imposition of fine by Commissioner-General
S. 169Orders by court as to unpaid duty and forfeitures
S. 170Liens and preferences
S. 171Interest to be paid for late payment
S. 172Impounding of documents
S. 173Burden of proof
S. 174Evidence in certain circumstances
S. 175Secrecy
S. 176Oaths and affidavits
S. 177Entries, oaths, etc., made outside Zambia to be of full force and effect in
S. 178Translation 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 for due observance of
S. 183Liabilities of agent and principal
S. 184Written authority to transact business on behalf of another
S. 185Expense and risk of handling goods
S. 186Repealed by Act No. 4 of 1999
S. 187Sellers of goods to produce proof of payment
S. 188Persons carrying on business to keep proper books
S. 189Claims and refunds
S. 190Appeals to Tribunal
S. 191Rates of duty in relation to time of importation 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. 201Delegation of Commissioner-General’s functions
S. 202Presumption 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 PRELIMINARY
S. IIPOWERS OF OFFICERS
S. IIIIMPORTATION OF GOODS
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. XIVMISCELLANEOUS

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