Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 4.1 Zambia Government Contact List

Emergency Response

Exemption Regular Regime (Non-Emergency Response)

The Republic of Zambia is not a signatory to any of the conventions for an emergency, to streamline customs processes. Regular processes will apply, though at the time of emergency the governing bodies will make local decisions on waivers. There is a Zambia Revenue Authority Customs Code used on Humanitarian Aid Commodities which exempt such aid from the payment of taxes. This is done with the support of a document called COMESA Certificate of Origin or SADC Certificate of Origin and Non Charge Commercial Invoice.

CE20 is a customs form used for declaration of imports and exports. It must have the following with it: 

1. Certificate of origin for export into member states that have ratified particular preferential trade agreements with Zambia. These certificates can be obtained from the Customs International and Policy Office in Lusaka and the Assistant Commissioner Customs Services Office in Ndola. Currently, Zambia issues certificates of origin for the following trade agreements:
   1. COMESA
   2. SADC
   3. EU
   4. GSP
   5. China bilateral trade agreement
   6. AGOA
2. Permits
   1. quality certificate from veterinary department (meat and livestock)
   2. phytosanitory certificate from Mt Makulu Research station (seeds, plants and fruits)
   3. permit for gemstone and scrap metal exports from Ministries of Mines
   4. and timber verification certificate for timber export.
3. Other supporting documents such as
   1. packing list,
   2. consignment note,
   3. cargo manifest,
   4. commercial invoice,
   5. airway bill,
   6. bill of lading
   7. and any other document relevant to the export.

Exemption Certificate Application Procedure

NGOs and UN Agencies are allocated with a unique Tax Payer Identification number (TPIN) used to register both imports and exports and where duty is automatically waived. The Ministry of Foreign Affairs is charged with responsibility to process all tax exemptions and normally the requesting agency submits such a request through a note verbale.

Exemption Certificate Document Requirements

Customs Clearance

General Information 

Customs Clearance Document Requirements

Transit Regime

• Customs Entry Forms are done by the clearing agent with supporting documents like Import/ Export Permits from the originating country.
• The Above is usually submitted as pre-alerts.
• Depending on the country of destination, some humanitarian aid commodities are moved in bond and they go into the bonded warehouse in the country of destination where they are finally ex-bonded after being final cleared by the Customs Authority of the destination country.
• Usual humanitarian aid commodity in Zambia is not escorted unless there is a Government ban on such a commodity, then, there is military escort to the border of exit.