CUSTOMS AND EXCISE ACT: INDEX TO SUBSIDIARY LEGISLATION - III

Customs and Excise (Ports of Entry and Routes) Order

Customs and Excise (Spirit) (Refunds, Rebates and Remissions) Regulations

Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations

Customs and Excise (Remissions) (Marasa Holdings Limited) Regulations

Customs and Excise (Remissions) (Mopani Copper Mines Plc) (Revocation) Regulations

Customs and Excise (Excise Duty) (Suspension) (No. 2) Regulations

Customs and Excise (Remission) (Equinox Copper Ventures Limited - Lumwana Copper Project) Regulations

Customs and Excise (Remission) (Lumwana Mining Company) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations, 2008

Customs and Excise (Copper Concentrates) (Export Duty) (Remission) Regulation

Customs and Excise (Excise Duty) (Suspension) Regulations, 2008

Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations

Customs and Excise (Suspension) (Development Aid from People to People) Regulations

Customs and Excise (Remission) (Electronic Communications) Regulations

Customs and Excise (Suspension) (Fire-Fighting Equipment) Regulations

Customs and Excise (Suspension) (Fuel) Regulations, 2012

Customs and Excise (Manganese) (Export Duty) (Suspension) Order

Customs and Excise (Suspension) (Crude Oil) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations, 2014

Customs and Excise (Fertiliser) (Remission) Regulations

Customs and Excise (Suspension) (Cobalt Concentrates) Regulations

Customs and Excise (Export Duty) (Suspension) Regulations

Customs and Excise (Excise Duty) (Cut Rag) (Suspension) Regulations

Customs and Excise (Excise Duty) (Suspension) (Revocation) Regulations

Customs and Excise (Nickel and Particle Board) (Export Duty) (Remission) Regulations

Customs and Excise (Precious Stones) (Export Duty) (Suspension) Order

Customs and Excise (Machinery and Equipment) (Suspension) Regulations

Customs and Excise (Precious Metals) (Export Duty) (Suspension) Order

Customs and Excise (Ethyl Alcohol) (Refunds, Rebates and Remissions) Regulations

Customs and Excise (Aquaculture) (Suspension) Regulations

Customs and Excise (Suspension) (Manufacturing Inputs) Regulations

Customs and Excise (Suspension) (Refrigerated Trucks) Regulations

Customs and Excise (Suspension) (Live Poultry) Regulations

Customs and Excise (Refrigerated Trucks) (Suspension) Regulations

Customs and Excise (Persons with Disabilities) (Remission) Regulations

Customs and Excise (Motor Vehicles) (Suspension) Regulations

Customs and Excise (Electronic Machinery and Equipment) (Suspension) Regulations

CUSTOMS AND EXCISE (PORTS OF ENTRY AND ROUTES) ORDER

[sections 13 and 199]

Arrangement of Paragraphs

    Paragraph

PART I
PRELIMINARY

    1.    Title

PART II
PORT OF ENTRY

    2.    Ports of entry

    3.    Warehousing ports

    4.    Customs aerodromes

    5.    Specified hours

    6.    Customs houses

    7.    Customs posts

    8.    Entry of uncustomed goods other than passengers’ baggage

    9.    Entry of passengers’ baggage

PART III
HOURS FOR TRANSACTION OF BUSINESS

    10.    Interpretation

    11.    Hours for the acceptance of bills of entry and transaction of other business at customs houses

    12.    Hours for the transaction of business at customs posts

    13.    Facilities to be provided by operators

    14.    Payment for special services of officers

    15.    Repeal of S.I. No. 17 of 1998

        FIRST SCHEDULE

        SECOND SCHEDULE

        THIRD SCHEDULE

        FOURTH SCHEDULE

        FIFTH SCHEDULE

        SIXTH SCHEDULE

        SEVENTH SCHEDULE

        EIGHTH SCHEDULE

SI 16 of 2003,

SI 110 of 2003,

SI 49 of 2006,

SI 23 of 2007,

SI 9 of 2008,

SI 89 of 2012,

SI 60 of 2014,

SI 17 of 2019,

SI 89 of 2019,

SI 68 of 2020,

SI 62 of 2021,

SI 36 of 2022.

PART I
PRELIMINARY

1.    Title

This Order may be cited as the Customs and Excise (Ports of Entry and Routes) Order.

PART II
PORT OF ENTRY

2.    Ports of entry

    (1) Subject to the other provisions of this order, the places set out in Part 1 of the First Schedule are hereby appointed to be the only ports for Zambia or through which alone goods may be imported or exported.

    (2) Goods shall not be imported or exported by road, except at or through a port set out in Part II of the First Schedule.

3.    Warehousing ports

The places set out in the Second Schedule are hereby appointed as warehousing ports where bonded warehouses may be established in terms of section 55 of the Act.

4.    Customs aerodromes

The places set out in the Third Schedule are hereby appointed to be the customs aerodromes at which aircraft entering Zambia may land, from which aircraft leaving Zambia may depart, and through which alone goods may be imported or exported by air.

5.    Specified hours

    (1) Subject to the provisions of sub-paragraph (2), the hours between sunset and sunrise are hereby specified to be the hours during which goods shall not be imported or exported without the special permission in writing of a customs officer.

    (2) The provisions of sub-paragraph (1) shall not apply in relation to any goods imported or exported—

    (a)    by ship, aircraft or railway train; or

    (b)    during the hours specified in Part III of this Order for the transaction of business at a customs house, customs post or customs aerodrome at or through which the goods are imported or exported.

6.    Customs houses

Customs houses are hereby appointed, at the places set out in the Fourth Schedule, for the collection of revenue and the general administration of the provisions of the Act.

7.    Customs posts

    (1) Customs post are hereby appointed—

    (a)    at the places set out in Part 1 of the fifth Schedule for the collection of revenue, for the report of goods imported or exported and for matters incidental thereto;

    (b)    at the places set out in Part II of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by air;

    (c)    at the places set out in Part III of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by rail; and

    (d)    at the places set out in Part IV of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by ship.

8.    Entry of uncustomed goods other than passengers’ baggage

    (1) The provisions of this paragraph shall not apply in relation to uncustomed goods imported by passengers as their baggage.

    (2) Uncustomed goods imported by rail shall be entered at the custom houses at the ports of entry set out in the Sixth Schedule.

    (3) Uncustomed goods imported by air or ship and consigned to any place within Zambia shall, unless otherwise authorised in writing by the Commission-General or an officer authorised by the Commissioner-General, be entered at the customs house nearest to the customs aerodrome or harbour through which the goods are imported.

9.    Entry of passengers’ baggage

    (1) Uncustomed goods imported by rail or ship as passengers’ baggage shall be entered at the customs house at the first port through which the train or ship passes.

    (2) Uncustomed goods imported by air passengers’ baggage shall be entered at the customs house nearest to the customs aerodrome at which the aircraft lands.

PART III
HOURS FOR TRANSACTION OF BUSINESS

10.    Interpretation

In this Part, unless the context otherwise requires—

"weekday" means any day other than Saturday, Sunday or a public holiday.

11.    Hours for the acceptance of bills of entry and transaction of other business at customs houses

The hours for the transaction of business at customs houses shall—

    (a)    be from 08:00 hours to 13:00 hours and 14:00 hours to 17:00 hours on weekdays;

    (b)    despite paragraph (a)—

        (i)    at Chanida, Kariba, Kasumbalesa, Katima Mililo, Kazungula and Mwami, business shall be transacted at all hours of the day, on all days including Saturdays, Sundays and public holidays;

        (ii)    at Kapiri Mposhi, business shall be transacted from 08:30 hours to 13:00 hours and from 14:00 hours to 17:00 hours on weekdays and 08:30 hours to 13:00 hours on Saturdays, Sundays and public holidays;

        (iii)    at Livingstone—

            (aa)    bills of entry may be received on all weekdays including Saturdays and Sundays at all the hours of the day and night; and

            (bb)    business shall be transacted from 06:00 to 20:00 hours on all weekdays including Saturdays and Sundays;

        (iv)    at Chirundu, bills of entry may be received and business transacted at all hours of the day and night on all days including Saturdays, Sundays and public holidays;

        (v)    at Nakonde, bills of entry may be received at all hours of the day and night on all days including Saturdays, Sundays and public holidays; and

        (vi)    at Kenneth Kaunda International Airport—

            (aa)    bills of entry may be received on all weekdays including Saturdays and Sundays at all the hours of the day and night; and

            (bb)    business shall be transacted from 06:00 to 20:00 hours on all weekdays including Saturdays and Sundays.

[Para 11 subs by para 2 of SI 62 of 2021.]

12.    Hours for the transaction of business at customs posts

The hours during which the customs posts situated on the border shall be open for the transaction of all business connected with the arrival in or departure from Zambia of goods are as set out in the Seventh Schedule.

13.    Facilities to be provided by operators

The owners or operators of the aerodromes, harbours and railway stations set out in the Eighth Schedule shall provide customs facilities without charge for the clearance of goods and passengers’ baggage, for such time as may be necessary to deal with an aircraft, ship or train entering or leaving Zambia, and the goods and passengers’ baggage carried on board the aircraft, ship or train and with matters incidental thereto.

14.    Payment for special services of officers

If at the request of any person made to the Commissioner-General or an officer authorised by the Commissioner-General, an officer is required to perform any duties outside the hours fixed for the performance of such duties under this order, that person shall pay for the services of the officer at the rate of two hundred fee units per hours or part thereof per officer.

15.    Repeal of S.I. No. 17 of 1998

The Customs and Excise (Ports of Entry and Routes) Order, 1998 is hereby repealed.

FIRST SCHEDULE

[Paragraph 2]

[First Sch am by para 3 of SI 110 of 2003, para 2 of SI 49 of 2006, para 3 of SI 9 of 2008, para 2(a) and 2(b) of SI 89 of 2012, para 3(a) and 3(b) SI 60 of 2014.]

PORTS OF ENTRY

PART I
PORTS OF ENTRY FOR ZAMBIA

PART II
PORTS FOR EXPORTATION OF GOODS BY ROAD

SECOND SCHEDULE

[Paragraph 3]

WAREHOUSING PORTS

[Second Sch am by para 4 of SI 60 of 2014, para 2 of SI 68 of 2020.]

THIRD SCHEDULE

[Paragraph 4]

CUSTOMS AERODROMES

[Third Sch am by para 3 of SI 89 of 2012.]

FOURTH SCHEDULE

[Paragraph 6]

CUSTOMS HOUSES

[Fourth Sch am by para 4 of SI 89 of 2012.]

FIFTH SCHEDULE

[Paragraph 7]

[Fifth Sch am by para 4 of SI 110 of 2003; para 3 of SI 49 of 2006; para 4 of SI 9 of 2008; para 5 of SI 89 of 2012, para 5 of SI 60 of 2014.]

CUSTOMS POSTS

PART I
GENERAL POSTS

PART II
POSTS FOR CLEARANCE OF AIRCRAFT PASSENGER BAGGAGE

PART III
POSTS FOR CLEARANCE OF RAILWAY TRAIN PASSENGERS’ BAGGAGE

PART IV
POSTS FOR CLEARANCE OF SHIP PASSENGERS’ BAGGAGE

SIXTH SCHEDULE

[Paragraph 8]

POSTS FOR ENTRY FOR GOODS IMPORTED BY RAIL

SEVENTH SCHEDULE

[Paragraph 12]

[Seventh Sch am by para 5 of SI 110 of 2003, para 4 of SI 49 of 2006, para 3 of SI 23 of 2007, para 5 of SI 9 of 2008; para 6 of SI 89 of 2012, para 6 of SI 60 of 2014, para 2 of SI 17 of 2019.]

HOURS FOR THE TRANSACTION OF BUSINESS AT CUSTOM POSTS

EIGHTH SCHEDULE

[Paragraph 13]

[Eighth Sch am by para 2 of SI 36 of 2022.]

CUSTOMS FACILITIES FOR CLEARANCE OF AIRCRAFT, SHIPS AND TRANS

CUSTOMS AND EXCISE (SPIRIT) (REFUNDS, REBATES AND REMISSIONS) REGULATIONS

[Section 98]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Interpretation

    3.    Grant of remissions

    4.    Methylation of spirits

    5.    Obligation of distillers to keep books

    6.    Grant of authority to use spirits

    7.    Manner of obtaining spirits

    8.    Lodgment of entry

    9.    Special provisions with respect to authorised user of spirits

    10.    Obligation of authorised user to keep records

    11.    Obligation of authorised users to render returns

    12.    Prescribed fees

    13.    Disposal of rebated spirits by authorised users

    14.    Notification of cessation

    15.    Remission of duty on rebated spirits which are lost or destroyed

SI 16 of 2004.

1.    Title

These Regulations may be cited as the Customs and Excise (Spirit) (Refunds, Rebates and Remissions) Regulations.*"/>

2.    Interpretation

In these Regulations, unless the context otherwise requires—

"authorised user" means a person authorised under regulation 7 to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations;

"coloured methylated spirits" means spirit to every one hundred litre of which has been added three-eighths of a litre of mineral naphtha (petroleum oil) and not less than 156 milligrammes by weight of powdered methyl dye;

"industrial methylated spirits" means unsweetened and unflavoured spirits to which have been added five parts by volume of wood naptha to every 95 parts by volume of spirits;

"industrial methylated spirits (R grade)" means unsweetened and unflavoured spirits of the British Pharmacopoeia standard for 95 per centum ethyl alcohol to which has been added five parts by volume of such spirits and to which mixture has been added—

    (a)    one part of quassin solution to every 100 parts of the mixture;

    (b)    one part of quassin powder to every 1,000 parts of the mixture; or

    (c)    one part of benzyldiethyl (2.6 xylycarbomonyl methyl ammonium benzoate) to every 1,00,000 parts of the mixture;

"methylated spirits" includes coloured methylated spirits, industrial methylated spirits and industrial methylated spirits (R grade);

"official requisition" means an official requisition issued by an authorised user in terms of sub-regulation (2) or regulation 8; and

"rebated" means under rebate of duty granted by these Regulations.

    (2) Any reference in these Regulations to the letter "B.P.", "B.P.C." or "N.F." in relation to a reparation, shall be construed as a reference to the formula of that preparation as set out in the most recent edition of the British Pharmacopoeia, British Pharmaceutical Codex or National Formulary, as the case may be, in which it is published.

3.    Grant of remissions

    (1) Subject to the provision of these Regulations, a refund or remission of the whole duty paid or payable shall be granted on spirits for use solely for scientific, teaching and experimental purposes or manufacture of any medical preparation, reagent, microscopic stain or indicator.

    (2) Subject to the provisions of these Regulations, a remission of the whole excise duty shall be granted on spirits specified in Part II of the Second Schedule when manufactured in Zambia by a Distiller-

    (a)    on the removal of such spirits from licensed premises to an authorised user, in pursuance of the term of—

        (i)    an official requisition; and

        (ii)    a removal warrant issued by an officer;

    (b)    on the clearance in terms of regulations 53 of the Customs and Excise (General) Regulations, and removal of such spirits from a warehouse under the control of a licensed distiller to an authorised user in pursuance of the terms of an official requisition;

    (c)    on the methylation of such spirits by a distiller on licensed premised in accordance with Regulation 5; or

    (d)    on the removal from one authorised user to another authorised user:

Provided that nothing contained in this sub-regulation shall be construed as prohibiting the removal of spirits on which the duty has not been paid—

        (i)    from one distillery to another; or

        (ii)    from a licensed distillery to a warehouse if the warehouse is under the control of and is licensed in the name of the same person as the distillery for use or disposal.

4.    Methylation of spirits

    (1) Methylated spirits shall only be manufactured in the form of—

    (a)    coloured methylated spirits;

    (b)    industrial methylated spirits or

    (c)    industrial methylated spirits (R grade).

    (2) Spirits shall be methylated only—

    (a)    in the presence of an officer;

    (b)    in a room or store approved by the Commissioner General for purpose of methylation; and

    (c)    in such fixed mixing vessels as may be approved by the proper officer for purposes of methylation, being vessels which are—

        (i)    equipped with means of taking account of the spirits;

        (ii)    capable of being property secured; and

        (iii)    clearly marked to show the type of methylated spirits contained therein.

    (3) The only spirit to be used in methylation shall be unsweetened and unflavoured spirits of a strength of not less than 90 per cent of alcohol by volume determine by Gay Lussac’s hydrometer.

    (4) No substance shall be added to or mixed with spirits in the course of methylation except—

    (a)    denaturants as provided for in these Regulations; or

    (b)    water in such quantities as will not reduce the strength of the methylated spirits below 90 per cent of alcohol by volume determined by Bay Lussac’s hydrometer.

    (5) Except with the written permission of the Commissioner General, the quantity of spirits used for methylation at any one time shall not be less than 1,000 litres.

    (6) Coloured methylated spirits be manufactured in accordance with either of the following formulae:

    (7) Wood naphtha, crude butyl alcohol, crude pyridine, mineral naphtha, methyl violet dye, pure methyl alcohol, quassin solution, quassin powder and benzyldiethyl (2:6 xylycarbamoyl methyl) ammonium benzoate used in the methylation of spirits shall conform to the standards set out in the Third Schedule.

    (8) No denaturants shall be used in the methylation of spirits unless they have been stored in a place or vessel secured to the satisfaction of the proper officer and opened only with the approval of an officer.

5.    Obligation of distillers to keep books

A distiller who methylates spirits shall keep a book in which shall be clearly recorded, daily or at any time when required to do so by an officer, in litres and proof litres, the quantities and strengths of each type of methylated spirits manufactured and disposed of by the distiller.

6.    Grant of authority to use spirits

    (1) Subject to provisions of these Regulations, the Commissioner General may, in writing, authorise any person to use spirits for the purpose in respect of which a refund or remission of duty is granted by these Regulations.

    (2) Every authority granted in terms of sub-regulation (1) shall specify—

    (a)    the premises on which the spirits are to be used;

    (b)    the purposes for which the spirits are to be used; and

    (c)    the manner in which the spirits are to be used.

    (3) The Commissioner-General shall not authorise any person to use rebate spirits for any purpose unless the Commissioner General is satisfied that the use of industrial methylated spirits or industrial methylated spirits (R grade) would be unsuitable for a detrimental to that purpose.

    (4) The Commissioner may require an authorised user, before approval, to furnish a form of bond, guarantee or similar undertaking for such amount and such duration as the Commissioner General may require for compliance with the provisions of the Act and these Regulations.

    (5) Any bond required by the Commissioner General in terms of this sub-regulation (4) shall be in Form CE 121 set out in the Eighth Schedule of the Customs and Excise (General) Regulations.

7.    Manner of obtaining spirits

    (1) Subject to the provisions of this Regulation, a refund or remission of duty on spirits, shall be granted to an authorised user only were the spirit are—

    (a)    imported directly by the authorised user in accordance with the provision of the Act;

    (b)    taken out of a bonded warehouse in accordance with the provisions of Regulations 53 of the Customs and Excise (General) Regulations;

    (c)    from a distiller; or

    (d)    from an authorised user in such quantities as may be determined by the Commissioner General.

    (2) Any entry or application made pursuant to this Regulation shall be accompanied by a duly completed declaration in Form CE 25 set out in the Eighth Schedule of the Customs and Excise (General) Regulations made by the authorised user and attesting to the use of the spirits.

    (3) Any entry required to be lodged, by an authorised user in accordance with the provisions of these Regulations shall be made in Form CE 20 set out in the Eighth Schedule of the Customs and Excise (General) Regulations.

8.    Lodgment of entry

An authorised user shall ensure that—

    (a)    any spirits obtained in accordance with these Regulations are kept in a secure place under the control of the authorised user;

    (b)    any spirits are withdrawn from stock only under the supervision of such user or person and in such quantities as are required for immediate use; and

    (c)    all provisions of these Regulations regarding the location and security or such spirits are complied with.

9.    Special provisions with respect to authorised user of spirits

    (1) An authorised user shall not use spirits for the purpose of—

    (a)    manufacturing a medicinal preparation unless such preparation is manufactured under the personal supervision of a pharmacist; or

    (b)    manufacturing any preparation other than a medical preparation, except in accordance with such formula as the Commissioner General may from time to time approve.

    (2) Where the Commissioner General so directs an authorised user shall not carry out any manufacturing operation in which spirits are used unless the operation is supervised by an officer.

    (3) Notwithstanding the provisions of these Regulations, where unauthorised user uses large quantities of spirit continuously, in relation to the particular nature of the operation, the Commissioner General may make such special arrangements as the Commissioner General deems necessary to protect revenue.

10.    Obligation of authorised user to keep records

    (1) Every authorised user shall keep records, in a form approved by the Commissioner General, showing full particulars of all receipts and disposals of spirits in respect of each month and the stock on hand at the end of each month, in such manner that the spirits can readily be accounted for to the satisfaction of the Customs Division:

Provided that, where an authorised user is licensed in terms of section 93 of the Act, the Commissioner General shall allow the authorised user to keep such books as will comply with the provisions of section 108 of the Act.

    (2) Subject to the provisions of sub-regulation (1) shall be authorised user fails to keep a record in the approved manner, nay spirit received by the authorised user during the period when the records were not so kept shall be deemed to have been used for a purpose other than that for which the approval was granted and the duties due on such spirits shall become payable unless the authorised user satisfies the Commissioner General that the spirits were used for the purpose for which the approval was granted.

11.    Obligation of authorised users to render returns

    (1) Every authorised user shall submit—

    (a)    a return in duplicate on or before the fourteenth day of each month, indicating—

        (i)    the spirits on hand at the beginning of the month;

        (ii)    the quantity of spirits and received during the previous months;

        (iii)    the quantity of spirits used, sold or otherwise disposed of during that month;

        (iv)    the quantity on hand at the end of that month; and

        (v)    the manufacture and business activities undertaken during the month:

Provided that, if the authorised user is licensed in terms of section 93 of the Act, the Commissioner General may allow the authorised user to render such returns as will comply with the provisions of section 108 of the Act and this sub-regulation without duplication of work.

12.    Prescribed fees

    (1) An authorised user shall—

    (a)    on authorisation in terms of these Regulations, pay a fee of 5,000 fee units; and

    (b)    on or before the 31st January, in each year following the year in which the authorised user was authorised in terms of these Regulations, pay an annual fee of 5,000 fee units.

    (2) Notwithstanding the provisions of this regulation, an authorised user who is authorised to use spirits solely for scientific, teaching or experimental purposes or in a hospital shall not be liable to any fee.

    (3) Any authorised user whose authority is revoked by the Commissioner General shall not be entitled to a refund of the whole or any portion of the fee paid under this Regulation.

13.    Disposal of rebated spirits by authorised users

Except with the consent of the Commissioner-General an authorised user shall not use or dispose of spirits other than in accordance with the terms of the Commissioner General’s authority or the provisions of these Regulations.

14.    Notification of cessation

    (1) Where an authorised user ceases to use spirits in accordance with the terms of the authority granted to the authorised user under these Regulations, the authorised user shall notify the Customs Divisions accordingly.

    (2) The Commissioner-General may revoke any authority granted to an authorised user under these Regulations if the authorised user—

    (a)    ceases to use spirits in accordance with the terms of that authority; or

    (b)    contravenes or fails to comply with any of the provisions of these Regulations and the Act.

    (3) Where in accordance with these Regulations the Commissioner General revokes the authority granted to an authorised user, such user shall, within a period of time fixed by the Commissioner General, dispose of any spirit obtained by virtue of such authority in such manner as the Commissioner General may direct.

15.    Remission of duty on rebated spirits which are lost or destroyed

    (1) Subject to the provisions of this regulation, a refund or remission of the whole of the duty shall be granted, where the spirits—

    (a)    are lost in course of and by reason of the process of manufacture on the premises of an authorised user;

    (b)    are lost, without going into consumption, in the course of manipulation on licensed premises deemed to be a warehouse in terms of section 55 of the Act, to the extent that the losses do not exceed the maximum allowances for deficiencies prescribed by regulation 54 of the Customs and Excise (General) Regulations;

    (c)    are lost, without going into consumption, whilst stored in a place on licensed premises set aside for the storage of such spirits; or

    (d)    are lost, without going into consumption—

        (i)    in the course of manipulation; or

        (ii)    whilst stored:

Provided that such refund or remission shall be granted only if the Commissioner general is satisfied that every reasonable effort was made and precaution taken to prevent their loss or destruction.

    (2) An authorised user who wishes to claim a refund or remission of duty in terms of this Regulation shall submit a written explanation of the circumstances in which the destruction or loss occurred to the Commissioner General.

CUSTOMS AND EXCISE (REMISSIONS) (KONKOLA COPPER MINES PLC) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of duty

    3.    Revocation of S.I. No. 27 of 2003

        SCHEDULE

SI 32 of 2004.

1.    Title

These Regulations may be cited as the Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations.

2.    Remission of duty

    (1) Subject to sub-paragraph (2), the Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Konkola Copper Mines Plc up to a value of 420 million United States dollars.

    (2) Notwithstanding sub-paragraph (1), the Commissioner-General shall—

    (a)    remit duty under sub-regulation (1) when the total duty payable is 19 million, five hundred thousand United States dollars or less for the period 1st April, 2004 to 31st March, 2005;

    (b)    not remit duty under sub-regulation (1) when the total duty payable exceeds 19 million, five hundred thousand United States dollars for the period 1st April, 2004 to 31st March, 2005.

    (3) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

3.    Revocation of S.I. No. 27 of 2003

The Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations, 2003, are hereby revoked.

SCHEDULE

[Regulation 2]

PART I
REMISSION: CUSTOMS DUTY

PART II
REMISSION: EXCISE DUTY

CUSTOMS AND EXCISE (REMISSIONS) (MARASA HOLDINGS LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of duty

        SCHEDULE

SI 69 of 2004.

1.    Title

These Regulations may be cited as the Customs and Excise (Remissions) (Marasa Holdings Limited) Regulations.*

2.    Remission of duty

    (1) The Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Marasa Holdings Limited up to a value of one million, eight hundred and 50, seven thousand one hundred United States dollars.

    (2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulations 2]

REMISSION: CUSTOMS DUTY

REMISSION: EXCISE DUTY

CUSTOMS AND EXCISE (REMISSIONS) (MOPANI COPPER MINES PLC) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Revocation of S.I. No. 39 of 2000

SI 16 of 2005.

1.    Title

These Regulations may be cited as the Customs and Excise (Remissions) (Mopani Copper Mines Plc) (Revocation) Regulations.

2.    Revocation of S.I. No. 39 of 2000

The Customs and Excise (Remissions) (Mopani Copper Mines Plc) Regulations, 2000 are hereby revoked.

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) (NO. 2) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of excise duty

1.    Title

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) (No. 2) Regulations.*

2.    Suspension of excise duty

The excise duty on the goods listed in the Schedule to these Regulations is suspended or reduced to the extent shown in the Schedule.

CUSTOMS AND EXCISE (REMISSION) (EQUINOX COPPER VENTURES LIMITED – LUMWANA COPPER PROJECT) REGULATIONS

[Section 198]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of duties

        SCHEDULE

SI 79 of 2006.

1.    Title

These Regulations may be cited as the Customs and Excise (Remission) (Equinox Copper Ventures Limited – Lumwana Copper Project) Regulations.

2.    Remission of duties

    (1) The Commissioner-General shall remit all duties payable on the goods set out in the Schedule to these Regulations when imported by Equinox Copper Ventures Limited-Lumwana Copper Project:

Provided that the total amount so remitted shall be repaid by Equinox Copper Ventures Limited-Lumwana Copper Project until such time the Free Cash Free Event is reached and the amount shall be paid into the national or special account and in accordance with terms of the signed Development Agreement between Government and the company.

    (2) Goods on which duties have been remitted under these Regulations shall not be sold or otherwise disposed off to any other person not entitled to import them free of duties, except with the consent of these Commissioner-General and upon payment of duties, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulation 2]

CUSTOMS AND EXCISE (REMISSION) (LUMWANA MINING COMPANY) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission duty

        SCHEDULE

SI 58 of 2008.

1.    Title

These Regulations may be cited as the Customs and Excise (Remission) (Lumwana Mining Company) Regulations.

2.    Remission duty

    (1) The Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported or purchased by Lumwana Company for use in the Lumwana Copper Project.

    (2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulation 2]

PART I
REMISSION OF CUSTOMS DUTY

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) REGULATIONS, 2008

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of excise

        SCHEDULE

SI 68 of 2008.

1.    Title

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) Regulations.

2.    Suspension of excise

The excise duty on the goods listed in the Schedule shall be suspended or reduced to the extent shown in the Schedule.

SCHEDULE

[Regulation 2]

EXCISE DUTY

CUSTOMS AND EXCISE (COPPER CONCENTRATES) (EXPORT DUTY) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Interpretation

    3.    Remission of export duty

SI 69 of 2008.

1.    Title

These Regulations may be cited as the Customs and Excise (Copper Concentrates) (Export Duty) (Remission) Regulations.

2.    Interpretation

In these Regulations "smelter" means a smelting plant for the processing of base metals.

3.    Remission of export duty

    (1) Subject to the provisions of these Regulations, the Minister may grant a refund, rebate or remission of the export duty paid or payable on the following goods—

    (a)    Copper cores and concentrates;

    (b)    Copper matters – cement copper (precipitated copper); and

    (c)    Unrefined copper – copper anodes for electrolytic refining:

Provided that any relief from export duty paid or payable on copper concentrates under these Regulations shall be used solely for the development of a new smelter or the expansion of an existing smelter.

    (2) A mining company which intends to claim a refund, rebate or remission of export duty under these Regulations shall apply to the Minister, in writing, for the refund, rebate or remission of export duty on copper concentrates and furnish us details of the—

    (a)    activities relating to the development of a new smelter for the expansion of an existing smelter; and

    (b)    duration of the development of the new smelter or the expansion of an existing smelter.

    (3) Notwithstanding sub-regulation (2), a refund, rebate or remission of export duty under these Regulations shall only be granted to a company which has commended works for the development of a new smelter or the expansion of an existing smelter.

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) REGULATIONS, 2008

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of excise duty

        SCHEDULE

SI 100 of 2008.

1.    Title

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) Regulations.

2.    Suspension of excise duty

These excise duty on the goods listed in the Schedule shall be suspended or reduced to the extent shown in the Schedule.

SCHEDULE

[Regulation 2]

CUSTOMS AND EXCISE (PUBLIC BENEFIT ORGANISATION) (REBATE, REFUND OR REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Interpretation

    3.    Eligibility for rebate, refund or remission of duty

    4.    Grant of rebate, refund or remission

    5.    Rebate, refund or remission not to apply to certain goods

    6.    Limitation on quantities of goods

    7.    Rejection of application

    8.    Cancellation of approval

    9.    Revocation of S.I. No. 60 of 1996

        FIRST SCHEDULE

        SECOND SCHEDULE

SI 7 of 2009,

SI 76 of 2009,

SI 87 of 2012,

SI 103 of 2013,

SI 24 of 2016,

SI 59 of 2017,

SI 95 of 2021,

SI 55 of 2022.

1.    Title

These Regulations may be cited as the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations.

2.    Interpretation

In these Regulations, unless the context otherwise requires—

"benefit of the public" means the provision of facilities, goods and services by an approved public benefit organisation to the public free of charge or at a fee equal to or less than that levied by a Government institution providing a similar service;

[Ins by reg 2(a) of SI 76 of 2009; subs by reg 2 of SI 87 of 2012.]

"public benefit organisation" "public benefit organisation" means an organisation which is—

    (a)    a company limited by guarantee incorporated in the Republic under the Companies Act;

    (b)    a trust incorporated under the Land (Perpetual Succession) Act;

    (c)    a religious organisation registered under the Societies Act;

    (d)    an association registered under the Non-Governmental Organisations Act, 2009;

    (e)    an educational institution registered under the Education Act;

    (f)    a health institution registered under the Health Professions Act, 2009;

    (g)    an amateur sporting association registered under the Sports Council of Zambia Act; or

    (h)    any body or organisation established or registered under any other law;

exclusively established for the purposes of providing facilities, goods or services for the benefit of the public:

Provided that in the case of a religious organisation referred to under paragraph (c), the provision of the facilities, goods or services for the benefits of the public shall be in addition to the dissemination of a religious doctrine;

[Ins by reg 2(b) of SI 76 of 2009.]

"non-profit making" means an activity of an organisation which is not for profit or gain to any member or shareholder of such organisation and which is carried on by that organisation in accordance with the organisation's constitution, rules or other document constituting the organisation or governing its activities and which expressly prohibits it from making a distribution of any kind to any member or shareholder of the organisation; and

...

["subsidised rate" rep by reg 2(c) of SI 76 of 2009.]

3.    Eligibility for rebate, refund or remission of duty

    (1) A public benefit organisation may apply to the Minister for a rebate or remission of duty paid or payable on goods if—

    (a)    the public benefit organisation is approved by the Minister under section 41 of the Income Tax Act;

    (b)    the goods are imported by the organisation and are necessary for the provision of facilities, goods and services for the benefit of the public; and

    (c)    the relevant Minister notifies the Minister that the Organisation is operational and provides facilities, goods and services for the benefit of the public; and

    (d)    the public benefit organisation has been providing a service for the benefit of the public for not less than 12 months.

[Reg 3(1)(d) ins by reg 2 of SI 103 of 2013.]

    (2) An application for a rebate, refund or remission shall be made to the Minister in Form I set out in the First Schedule.

    (3) For the purpose of sub-regulation (1), "relevant Minister" means, in relation to—

    (a)    a company limited by guarantee, the Minister responsible for commerce, trade and industry;

    (b)    a trust, the Minister responsible for lands;

    (c)    a religious organisation, the Minister responsible for home affairs;

[Reg 3(3)(c) subs by reg 3(a) of SI 76 of 2009.]

    (d)    an association, the Minister responsible for community development;

[Reg 3(3)(d) ins by reg 3(b) of SI 76 of 2009.]

    (e)    an educational institution, the Minister responsible for Education;

[Reg 3(3)(d) renumbered as (e) by reg 3(c) of SI 76 of 2009.]

    (f)    a health institution, the Minister responsible for health;

[Reg 3(3)(e) renumbered as (f) by reg 3(c) of SI 76 of 2009.]

    (g)    an amateur sporting association, the Minister responsible for sports; and

[Reg 3(3)(f) renumbered as (g) by reg 3(c) of SI 76 of 2009.]

    (h)    any other body or organisation established or registered under any other law, the Minister responsible for exercising the statutory function under that law.

[Reg 3(3)(g) renumbered as (h) by reg 3(c) of SI 76 of 2009.]

4.    Grant of rebate, refund or remission

    (1) The Minister may grant a rebate, refund or remission of duty paid or payable if the application meets the requirements of regulation 3.

    (2) A rebate, refund or remission shall be valid for a period of three years from the date of the grant.

    (3) The Minister shall, where the Minister grants a rebate, refund or remission of duty inform the applicant in Form II set out in the First Schedule.

    (4) A public benefit organisation on whose goods a rebate, refund or remission is granted in accordance with sub-regulation (1) shall, not later than 30 days after the end of each financial year, submit a return on goods imported during that financial year—

    (a)    in the case of motor vehicles, in Form V set out in the First Schedule; and

    (b)    in the case of other goods, in Form VI set out in the First Schedule;

    (c)    in the case of used clothes, shoes and bags, in Form VII set out in the First Schedule.

[Reg 4(4) ins by reg 2 of SI 59 of 2017; reg 4(4)(c) ins by reg 2 of SI 55 of 2022.]

    (5) A public benefit organisation on whose goods a rebate, refund or remission is granted in accordance with sub-regulation (1), shall keep customs documents in respect of those goods at the notification address of the organisation stated on the Form II issued to the organisation or such other address as the organisation may, in writing, notify the Minister prior to the organisation’s change of the notification address.

[Reg 4(5) ins by reg 2 of SI 59 of 2017.]

    (6) In this regulation, "financial year" means a period of 12 months ending on 31st December in each year.

[Reg 4(6) ins by reg 2 of SI 59 of 2017.]

5.    Rebate, refund or remission not to apply to certain goods

The goods set out in the Second Schedule are not eligible for any rebate, refund or remission of duty.

6.    Limitation on quantities of goods

The Minister may—

    (a)    limit the quantities of goods on which a rebate, refund or remission may be granted under these Regulations; or

    (b)    request for additional information relating to the goods for which a rebate, refund or remission is sought.

[Reg 6 subs by reg 3 of SI 55 of 2022.]

7.    Rejection of application

    (1) The Minister shall reject an application for rebate, refund or remission if—

    (a)    the application is incomplete in a material particular;

    (b)    the applicant submits false information in relation to the application; or

    (c)    the organisation is not eligible under these Regulations.

    (2) The Minister shall, where the Minister rejects an application inform the applicant of the rejection in Form III set out in the First Schedule.

8.    Cancellation of approval

    (1) The Minister shall cancel an approval for rebate, refund or remission, if the public benefit organisation—

    (a)    is not exclusively providing the facilities, goods or services for the benefit of the public;

    (b)    uses the approval for purposes other than those provided for in the organisation's objectives;

[Reg 8(1)(b) am by reg 3(a)(i) of 103 of 2013.]

    (c)    ceases to be recognised as a public benefit Organisation or is de-registered;

    (d)    sells or otherwise disposes of the goods without the approval of the Commissioner-General as provided under regulation 88A of the Customs and Excise (General) Regulations, 2000; or

[Reg 8(1)(d) ins by reg 3(a)(ii) of SI 103 of 2013.]

    (e)    changes its notification address without informing the Minister in writing.

[Reg 8(1)(e) ins by reg 3 of SI 59 of 2017.]

    (2) The Minister shall, where the Minister cancels an approval granted under regulation 4, inform the applicant of the cancellation in Form IV set out in the First Schedule.

    (3) An organisation shall, where the Minister cancels the approval granted to the organisation under regulation 4, be liable to pay the duties due on the goods imported under these Regulations at the rate leviable at the time of the initial importation of the goods.

[Reg 8(3) ins by reg 3(b) of SI 103 of 2013.]

9.    Revocation of S.I. No. 60 of 1996

The Customs and Excise (School, Hospital, Church and General Public Good) (Funding) Regulations, 1996, are hereby revoked.

FIRST SCHEDULE

[Regulations 3(2), 4(3), 7(2) and 8(2)]

FORM I

[Regulation 3(2)]

(To be completed in triplicate)

REPUBLIC OF ZAMBIA

CUSTOMS AND EXCISE ACT

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulation, 2009

APPLICATION FOR CUSTOMERS DUTY, REBATE, REFUND OR REMISSION

FORM II

[Regulation 4(3)]

>

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

NOTICE OF APPROVAL OF REBATE, REFUND OR REMISSION

1.    Name of organisation ………………………………………………………………...

2.    General nature of business ………………………………..........................................

3.    Notification address ………………………………………………………………….......

This is to certify that .................................... has from the ....... day of ............. 20....... been granted approval of rebate, refund or remission of duty for a period of three years.

Any sell or disposal of goods without the approval of the Commissioner-General as provided for under the regulation 88A of the Customs and Excise (General) Regulations, S.I. No. 54 of 2000, will result in the cancellation of this approval.

Given under my hand and seal at Lusaka, Zambia, this ……… day of ………........ 20….

........................................................................
Minister of Finance and National Planning

[First Sch form II subs by reg 2 of SI 95 of 2021, reg 4(a) of SI 55 of 2022.]

FORM III

[Regulation 7(2)]

>

REPUBLIC OF ZAMBIA

THE CUSTOMS AND EXCISE ACT

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

NOTICE OF REJECTION OF APPLICATION FOR APPROVAL OF REBATE, REFUND OR REMISSION

.................................
Minister of Finance

[First Sch form III subs by reg 4 of SI 103 of 2013.]

FORM IV

[Regulation 8(2)]

>

REPUBLIC OF ZAMBIA

THE CUSTOMS AND EXCISE ACT

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

CANCELLATION OF APPROVAL OF REBATE, REFUND OR REMISSION

.................................
Minister of Finance

[First Sch form IV subs by reg 4 of SI 103 of 2013.]

FORM V

[Regulation 4(4)]

>

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

ANNUAL RETURN FOR MOTOR VEHICLES

[First Sch form V ins by reg 4(b) of SI 59 of 2017.]

FORM VI

[Regulation 4(4)]

>

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

ANNUAL RETURN FOR OTHER GOODS

[First Sch form VI ins by reg 4(b) of SI 59 of 2017.]

FORM VII

[Regulation 4(4)]

>

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

RETURN FOR USED CLOTHES, SHOES AND BAGS (SALAULA) TO BE SUBMITTED WITHIN THREE MONTHS AFTER IMPORTATION

Attachments:

1. Letters of acknowledgment from beneficiaries; and

2. Letter of confirmation from the District Social Welfare Office.

[First Sch form VII ins by reg 4(b) of SI 55 of 2022.]

SECOND SCHEDULE

[Regulation 5]

[Second Sch subs by reg 3 of SI 95 of 2021.]

GOODS EXCLUDED FROM REBATE, REFUND OR REMISSION OF DUTY

    1.    Vehicles principally designed for the transportation of persons with a seating capacity of less than 10 including the driver;

    2.    Spares for motor vehicles, machinery and equipment;

    3.    Consumables;

    4.    All electrical appliances of a household or consumer design except for kitchen equipment;

    5.    Personal electronic gadgets such as mobile phones, laptops, tablets, cameras and similar products;

    6.    All non-electrical household goods except for beds, mattresses and linen;

    7.    Firearms;

    8.    Beer and liquor;

    9.    Spirits and wine, except for sacramental wine when imported by a religious order or church;

    10.    Tobacco and tobacco products;

    11.    Building materials that are zero rated for a public benefit organisation under the Value Added Tax Act, Cap. 331; and

    12.    Goods whose value is equivalent to a traveller’s allowable remission under the Customs and Excise (General) Regulations, S.I. No. 54 of 2000.

CUSTOMS AND EXCISE (SUSPENSION) (DEVELOPMENT AID FROM PEOPLE TO PEOPLE) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of duty

        SCHEDULE

SI 48 of 2009.

1.    Title

These Regulations may be cited as the Customs and Excise (Suspension) (Development Aid from People to People) Regulations.

2.    Suspension of duty

    (1) The Commissioner-General shall suspend the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Development Aid from People to People.

    (2) The amount of duty which has been suspended shall not be applied otherwise than to the programmes specified in the Memorandum of Understanding signed on the 2nd of June, 2009, between Development Aid from People to People and the Ministry responsible for community development.

SCHEDULE

[Paragraph 2]

SUSPENSION OF CUSTOMS DUTY

DESCRIPTION OF GOODS

1.    Second hand Clothing

2.    Second hand Shoes

CUSTOMS AND EXCISE (REMISSION) (ELECTRONIC COMMUNICATIONS) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of duty

    3.    Description of goods

        SCHEDULE

SI 23 of 2011,

SI 100 of 2021.

1.    Title

These Regulations may be cited as the Customs and Excise (Remission) (Electronic Communications) Regulations.

2.    Remission of duty

    (1) Subject to the other provisions of these Regulations, a remission of the whole of duty payable shall be granted in respect of the equipment, capital goods and other materials set out in the Schedule imported or taken out of bond by persons engaged in the construction of electronic communication transmission towers in unserved and underserved areas:

Provided that all such equipment, machinery and other materials are to be built into, or to form a part of, an electronic communications transmission tower.

    (2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty except with the consent of the, if any, at the rate leviable at the date of such sale or disposal.

3.    Description of goods

The importer of the goods referred to in regulation 2 shall furnish the Commissioner-General details of—

    (a)    the activities to be carried out and the location of the towers; and

    (b)    the nature, quantity, substantive tariff description and classification in the customs tariff and customs value of the goods in respect of which the remission is sought.

SCHEDULE

[Regulation 2]

[Sch subs by reg 2 of SI 100 of 2021.]

CUSTOMS AND EXCISE (SUSPENSION) (FIRE-FIGHTING EQUIPMENT) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of duty

SI 45 of 2011.

1.    Title

These Regulations may be cited as the Customs and Excise (Suspension) (Fire-Fighting Equipment) Regulations.*

2.    Suspension of duty

The Customs duties on fire extinguishers of heading 8424.10.00 and fire detectors of heading 9027.10.00 shall be suspended to free.

CUSTOMS AND EXCISE (SUSPENSION) (FUEL) REGULATIONS, 2012

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of customs and excise duty

        SCHEDULE

SI 11 of 2012.

1.    Title

These Regulations may be cited as the Customs and Excise (Suspension) (Fuel) Regulations.

2.    Suspension of customs and excise duty

    (1) The Customs duty on petrol of heading 2710.11.10 and diesel of heading 2711.19.10, in the quantities set out in the Schedule, shall be suspended to free, where the Ministry responsible for energy imports the petrol or diesel.

    (2) The excise duty on petrol, of heading 2710.11.10, up to a maximum of 30 million litres, shall be suspended to 10 per cent, where the Ministry responsible for energy imports the petrol.

SCHEDULE

[Regulation 2]

CUSTOMS DUTY RATE ON FUEL

CUSTOMS AND EXCISE (MANGANESE) (EXPORT DUTY) (SUSPENSION) ORDER

[Section 89]

Arrangement of Paragraphs

    Paragraph

    1.    Title

    2.    Suspension of export duty on manganese

SI 15 of 2012.

1.    Title

This Order may be cited as the Customs and Excise (Manganese) (Export Duty) (Suspension) Order.

2.    Suspension of export duty on manganese

The export duty payable on manganese ore or concentrate of heading 2602.00.00 is hereby suspended to free.

CUSTOMS AND EXCISE (SUSPENSION) (CRUDE OIL) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of customs duty

SI 33 of 2013.

1.    Title

These Regulations may be cited as the Customs and Excise (Suspension) (Crude Oil) Regulations.

2.    Suspension of customs duty

The Customs duty on crude oil of heading 27.09 is suspended to free.

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) REGULATIONS, 2014

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Suspension of excise duty

    3.    Revocation of S.I. No. 23 of 2010

        SCHEDULE

SI 2 of 2014,

SI 81 of 2015,

SI 2 of 2019.

1.    Title and commencement

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) Regulations and shall come into operation on 1st January 2014.

2.    Suspension of excise duty

The excise duty on the goods listed in the Schedule is suspended to the extent shown in the Schedule.

3.    Revocation of S.I. No. 23 of 2010

The Customs and Excise (Excise Duty) (Suspension) Regulations, 2010, are revoked.

SCHEDULE

[Paragraph 2]

[Sch am by reg 2 of SI 81 of 2015, reg 2 of SI 2 of 2019.]

EXCISE DUTY

CUSTOMS AND EXCISE (FERTILISER) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of export duty

        SCHEDULE

SI 2 of 2017.

1.    Title

These Regulations may be cited as the Customs and Excise (Fertiliser) (Remission) Regulations.

2.    Remission of export duty

The Commissioner-General shall remit the duty payable on the goods set out in the Schedule when imported.

SCHEDULE

[Regulation 2]

REMISSION OF SURTAX

CUSTOMS AND EXCISE (SUSPENSION) (COBALT CONCENTRATES) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of surtax on cobalt concentrates

SI 30 of 2017.

1.    Title

These Regulations may be cited as the Customs and Excise (Suspension) (Cobalt Concentrates) Regulations.

2.    Suspension of surtax on cobalt concentrates

The surtax on cobalt concentrates of heading 2605.00.20 is suspended to free.

CUSTOMS AND EXCISE (EXPORT DUTY) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of export duty

        SCHEDULE

SI 40 of 2017.

1.    Title

These Regulations may be cited as the Customs and Excise (Export Duty) (Suspension) Regulations.

2.    Suspension of export duty

The export duty on the goods listed in the Schedule is suspended as specified in the Schedule.

SCHEDULE

[Regulation 2]

SUSPENSION OF CUSTOMS DUTY ON WOOD AND WOOD PRODUCTS

CUSTOMS AND EXCISE (EXCISE DUTY) (CUT RAG) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Suspension of excise duty

        SCHEDULE

SI 36 of 2018.

1.    Title and commencement

    (1) These Regulations may be cited as the Customs and Excise (Excise Duty) (Cut Rag) (Suspension) Regulations.

    (2) These regulations are deemed to have come into operation on 1st January, 2018.

2.    Suspension of excise duty

    (1) The excise duty on the goods listed in the Schedule is suspended to the extent shown in the Schedule.

    (2) A suspension under sub-regulation (1) shall be granted to a licensed manufacturer of tobacco products where the goods are—

    (a)    imported directly by the licensed manufacturer in accordance with the provisions of the Act; and

    (b)    taken out of a bonded warehouse in accordance with regulation 56 of the Customs and Excise (General) Regulations, 2000.

    (3) A licensed manufacturer shall not use or dispose of the goods imported or taken out of bond pursuant to these Regulations without the consent of the Commissioner-General.

SCHEDULE

[Regulation 2]

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Revocation of S.I. No. 4 of 2015

SI 90 of 2018.

1.    Title and commencement

    (1) These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) (Revocation) Regulations.

    (2) These Regulations, shall come into operation on 1st January, 2019.

2.    Revocation of S.I. No. 4 of 2015

The Customs and Excise (Excise Duty) (Suspension) Regulations, 2015, are revoked.

CUSTOMS AND EXCISE (NICKEL AND PARTICLE BOARD) (EXPORT DUTY) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Remission of export duty

    3.    Revocation of S.I. No. 53 of 2016

        SCHEDULE

SI 5 of 2019.

1.    Title and commencement

    (1) These Regulations may be cited as the Customs and Excise (Nickel and Particle Board) (Export Duty) (Remission) Regulations.

    (2) These Regulations shall come into operation on 1st January, 2019.

2.    Remission of export duty

The Commissioner-General shall remit the duty payable on the goods set out in the Schedule when exported.

3.    Revocation of S.I. No. 53 of 2016

The Customs and Excise (Manganese, Nickel and Particle Board) (Export Duty) (Remission) Regulations, 2016, are revoked.

SCHEDULE

[Regulation 2]

REMISSION OF EXPORT DUTY

CUSTOMS AND EXCISE (PRECIOUS STONES) (EXPORT DUTY) (SUSPENSION) ORDER

[Section 89]

Arrangement of Paragraphs

    Paragraph

    1.    Title

    2.    Suspension of export duty on gemstones

        SCHEDULE

SI 82 of 2019.

1.    Title

This Order may be cited as the Customs and Excise (Precious Stones) (Export Duty) (Suspension) Order and shall come into operation on 1st January, 2020.

2.    Suspension of export duty on gemstones

The export duty payable on precious stones of heading 71.03 specified in the Schedule is suspended to free.

SCHEDULE

[Regulation 2]

CUSTOMS AND EXCISE (MACHINERY AND EQUIPMENT) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Suspension of duty

        FIRST SCHEDULE

        SECOND SCHEDULE

SI 86 of 2019,

SI 98 of 2021,

SI 46 of 2022.

1.    Title and commencement

    (1) These Regulations may be cited as the Customs and Excise (Machinery and Equipment) (Suspension) Regulations.

    (2) These Regulations shall come into operation on 1st January, 2020.

2.    Suspension of duty

    (1) The customs duty on the goods set out in the First Schedule and Second Schedule is suspended as set out in the Schedules.

    (2) ...

[Reg 2(2) rep by reg 2 of SI 46 of 2022.]

    (3) ...

[Reg 2(3) rep by reg 2 of SI 46 of 2022.]

FIRST SCHEDULE

[Regulation 2]

SECOND SCHEDULE

[Regulation 2]

[Second Sch am by reg 2 of SI 98 of 2021.]

CUSTOMS AND EXCISE (PRECIOUS METALS) (EXPORT DUTY) (SUSPENSION) ORDER

[Section 89]

Arrangement of Paragraphs

    Paragraph

    1.    Title and commencement

    2.    Suspension of export duty

        SCHEDULE

SI 40 of 2020.

1.    Title and commencement

    This Order may be cited as the Customs and Excise (Precious Metals) (Export Duty) (Suspension) Order and is deemed to have come into operation on 30th March, 2020.

2.    Suspension of export duty

The export duty payable on precious metals specified in the Schedule is suspended to free.

SCHEDULE

[Paragraph 2]

CUSTOMS AND EXCISE (ETHYL ALCOHOL) (REFUNDS, REBATES AND REMISSIONS) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Interpretation

    3.    Grant of remission

    4.    Grant of authority to use ethyl alcohol

    5.    Filing of return

    6.    Obligations of authorised user

    7.    Special provisions with respect to authorised users of ethyl alcohol

    8.    Obligation of authorised user to keep records

    9.    Obligation of authorised users to render returns

    10.    General

    11.    Use of ethyl alcohol on terms approved by Commissioner-General

    12.    Notification of cessation and revocation

    13.    Remission of duty on rebated ethyl alcohol which are lost or destroyed

SI 41 of 2020.

1.    Title

    (1) These Regulations may be cited as the Customs and Excise (Ethyl Alcohol) (Refunds, Rebates and Remissions) Regulations.

    (2) These Regulations are deemed to have come into operation on 1st March, 2020.

2.    Interpretation

In these Regulations, unless the context otherwise requires—

"authorised user" means a person authorised under regulation 4 to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations;

"ethyl alcohol" means undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent or higher;

"official requisition" means an official requisition issued by an authorised user in terms of regulation 4(2);

"rebated" means under rebate of duty granted by these Regulations.

3.    Grant of remission

    (1) Subject to these Regulations, a refund or remission of the whole duty paid or payable shall be granted on ethyl alcohol if such ethyl alcohol is used solely for the manufacture of sanitisers.

    (2) Subject to the provisions of these Regulations, a remission of the whole excise duty shall be granted on ethyl alcohol where the product is—

    (a)    imported directly by an approved manufacturer in accordance with set criteria;

    (b)    is bought directly from a licensed local manufacturer;

    (c)    taken out of a bonded warehouse in accordance with regulation 53 of the Customs and Excise (General) Regulations, 2000; or

    (d)    is removed from one authorised user to another authorised user.

    (3) Nothing contained in sub-regulation (2) shall be construed as prohibiting the removal of ethyl alcohol on which the duty has not been paid—

    (a)    from one distillery to another; or

    (b)    from a licensed distillery to a warehouse if the warehouse is under the control of and is licensed in the name of the same person as the distillery; for use or disposal.

4.    Grant of authority to use ethyl alcohol

    (1) Subject to these Regulations, the Commissioner-General may, in writing, authorise a person to use ethyl alcohol for the purpose in respect of which a refund or remission of duty is granted by these Regulations.

    (2) The authorisation granted in terms of sub-regulation (1) shall specify—

    (a)    the premises on which the ethyl alcohol is to be used;

    (b)    that the sole purpose for which the ethyl alcohol is to be used is in the manufacture of sanitiser;

    (c)    the manner in which the ethyl alcohol is to be used;

    (d)    the quantity of the ethyl alcohol to be imported or sourced locally;

    (e)    the country of origin, in case of an importation;

    (f)    the name and TPIN of consignee; and

    (g)    the name and TPIN of the local supplier.

    (3) The Commissioner-General shall not authorise any person to use rebated ethyl alcohol for any purpose other than the manufacture of sanitiser.

    (4) A manufacturer shall not sell or dispose of the goods on which excise duty has been suspended pursuant to these Regulations without the authorisation of the Commissioner-General.

    (5) The Commissioner-General may, before granting authorisation, require an authorised user to furnish information relating to the manufacturing process of the sanitiser and any other information that the Commissioner-General may specify.

5.    Filing of return

    (1) An application made under these Regulations shall be accompanied by a duly signed declaration by the authorised user attesting to the use of the ethyl alcohol.

    (2) All local purchases of ethyl alcohol shall be accompanied by a valid local purchase order.

6.    Obligations of authorised user

An authorised user shall ensure that—

    (a)    ethyl alcohol obtained in accordance with these Regulations is kept in a secure place under the control of the authorised user;

    (b)    ethyl alcohol is withdrawn from stock only under the supervision of the authorised user and in such quantities that are required for immediate use; and

    (c)    all provisions of these Regulations regarding the location and security of the ethyl alcohol are complied with.

7.    Special provisions with respect to authorised users of ethyl alcohol

    (1) The Commissioner-General may direct that an authorised user shall not carry out any manufacturing operation in which ethyl alcohol is used unless the manufacturing operation is supervised by an authorised officer.

    (2) Despite the other provisions of these Regulations, where an authorised user uses a large quantity of ethyl alcohol continuously, in relation to the particular nature of the operation, the Commissioner-General may make special arrangements that as the Commissioner-General considers necessary to protect revenue.

8.    Obligation of authorised user to keep records

    (1) An authorised user shall keep records, in a form approved by the Commissioner-General, showing full particulars of all receipts and disposals of ethyl alcohol in respect of each month and the stock on hand at the end of each month, in a manner that the ethyl alcohol can readily be accounted for to the satisfaction of the Commissioner-General.

    (2) Where an authorised user is licensed in terms of section 93 of the Act, the Commissioner-General shall allow the authorised user to keep such books as will comply with the provisions of section 108 of the Act.

    (3) Subject to the provisions of sub-regulation (1), where an authorised user fails to keep records in the approved manner, that ethyl alcohol received by the authorised user during the period when the records were not so kept is deemed to have been used for a purpose other than that for which the approval was granted and the duty due on that ethyl alcohol is payable unless the authorised user satisfies the Commissioner-General that the ethyl alcohol was used for the purpose of manufacture of sanitiser.

9.    Obligation of authorised users to render returns

    (1) An authorised user shall submit a return on or before the fifteenth day of the subsequent month, indicating—

    (a)    the ethyl alcohol on hand at the beginning of the month;

    (b)    the quantity of ethyl alcohol received during the previous month;

    (c)    the quantity of ethyl alcohol used, sold or otherwise disposed of during that month;

    (d)    the quantity of ethyl alcohol on hand at the end of that month; and

    (e)    the manufacturing and business activities undertaken during the month.

    (2) If the authorised user is licensed in terms of section 93 of the Act, the Commissioner-General may allow that authorised user to render returns that will comply with the provisions of section 108 of the Act and this Regulation.

10.    General

An authorised user whose authority is revoked by the Commissioner-General is not entitled to a refund of the whole or any portion of the fee paid under this Regulation.

11.    Use of ethyl alcohol on terms approved by Commissioner-General

Except with the consent of the Commissioner-General, an authorised user shall not use or dispose of ethyl alcohol otherwise than in accordance with the terms of Commissioner-General’s authority and the provisions of these Regulations.

12.    Notification of cessation and revocation

    (1) Where an authorised user ceases to use ethyl alcohol in accordance with the terms of the authority granted to him under these Regulations, the authorised user shall notify the Commissioner-General accordingly.

    (2) The Commissioner-General may revoke the authority granted to an authorised user under these Regulations if that authorised user—

    (a)    ceases to use ethyl alcohol in accordance with the terms of that authority; or

    (b)    contravenes or fails to comply with these Regulations or the Customs and Excise Act.

    (3) Where the Commissioner-General revokes the authority granted to an authorised user, that user shall, within a period of time fixed by the Commissioner-General, dispose of any ethyl alcohol obtained by virtue of such authority in a manner that the Commissioner-General may direct.

13.    Remission of duty on rebated ethyl alcohol which are lost or destroyed

    (1) Subject to these Regulations, a refund or remission of the whole duty shall be granted, where the ethyl alcohol lost—

    (a)    in the course of and by reason of the process of manufacture on the premises of an authorised user; or

    (b)    without going into consumption while stored.

    (2) A refund or remission under sub-regulation (1) shall be granted only if the Commissioner-General is satisfied that every reasonable effort was made and precaution taken to prevent the loss or destruction of the ethyl alcohol.

    (3) An authorised user who wishes to claim a refund or remission of duty in terms of this Regulation shall submit a written explanation to the Commissioner-General of the circumstances in which the destruction or loss occurred.

CUSTOMS AND EXCISE (AQUACULTURE) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title, commencement and revocation

    2.    Suspension of customs duty for aquaculture

        SCHEDULE

SI 60 of 2020,

SI 103 of 2021.

1.    Title, commencement and revocation

    (1) These Regulations may be cited as the Customs and Excise (Aquaculture) (Suspension) Regulations.

    (2) These Regulations are deemed to have come into operation on 1st January, 2020, and shall stand revoked on 31st December, 2022.

2.    Suspension of customs duty for aquaculture

The customs duty on the goods set out in the Schedule is suspended to free where the goods are imported by a holder of an aquaculture licence issued in accordance with the Fisheries Act. 2011.

SCHEDULE

[Regulation 2]

[Sch am by reg 2 of SI 103 of 2021.]

CUSTOMS AND EXCISE (SUSPENSION) (MANUFACTURING INPUTS) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Interpretation

    3.    Suspension of duty on manufacturing inputs

    4.    Eligibility for suspension of duty

    5.    Application for suspension of duty

    6.    Request for additional information

    7.    Cancellation of suspension of duty

    8.    Revocation of S.I. No. 6 of 2009

        SCHEDULE

SI 110 of 2020.

1.    Title and commencement

    (1) These Regulations may be cited as the Customs and Excise (Suspension) (Manufacturing Inputs) Regulations.

    (2) These Regulations shall come into operation on 1st January, 2020.

2.    Interpretation

In these Regulations, unless the context otherwise requires—

"manufacturing" has the meaning assigned to the word in the Zambia Development Agency Act, 2006; and

"manufacturing inputs" means imported goods, specific to the manufacturing requirement, intended for use as a component in the manufacturing of other goods in the Republic.

3.    Suspension of duty on manufacturing inputs

    (1) The Minister may, in consultation with the Minister responsible for industry, suspend the rates of duty appearing in the customs tariffs, where the rates of duty apply to manufacturing inputs for products manufactured in the Republic, if the applicant meets the requirements set out in regulation 4.

    (2) A suspension of duty granted under this regulation shall be granted on condition that the goods concerned shall not be sold, or otherwise disposed of, to any person not entitled to import them free of duty except with the approval of the Commissioner-General and on payment of duty, at the rate leviable at the date of the sale or disposal.

4.    Eligibility for suspension of duty

A person may apply to the Minister for a suspension of duty on manufacturing inputs if—

    (a)    the person is in the manufacturing industry;

    (b)    the person imports manufacturing inputs not available in the Republic, for the manufacture of products in the Republic; and

    (c)    the duty rate on the manufacturing input that the person intends to import, is higher than the lowest duty rate applicable under any special preferential tariff treatment agreement on comparable imported finished products.

5.    Application for suspension of duty

    (1) A person shall apply for the suspension of duty on manufacturing inputs in Form I set out in the Schedule.

    (2) A grant of approval for the suspension of duty shall be in Form II set out in the Schedule.

    (3) The Minister may, in consultation with the Minister responsible for industry, reject an application made under sub-regulation (1) if—

    (a)    the application is incomplete in a material particular;

    (b)    the applicant is not eligible to make the application; or

    (c)    the proposed manufacturing inputs are not related to the manufacturing process or any manufactured product of the applicant.

    (4) The Minister shall, where the Minister rejects an application under this regulation, inform the applicant of the rejection within 30 days of receipt of the application in Form III set out in the Schedule.

6.    Request for additional information

The Minister may, where an application is made under regulation 5, require additional information from an applicant in Form IV set out in the Schedule.

7.    Cancellation of suspension of duty

    (1) The Minister may cancel an approval for suspension of duty on manufacturing inputs if—

    (a)    the manufacturer sells to a person, or otherwise disposes of, the manufacturing inputs to which the suspension of duty relates;

    (b)    the rates of duty on the manufacturing input become lower than the rates of duty on the comparable imported finished products;

    (c)    the manufacturing inputs to which the suspension of duty relates are used for a purpose other than manufacturing; or

    (d)    the approval for suspension of duty is used for any other purpose contrary to the purpose of these Regulations.

    (2) The Minister shall, where the Minister cancels an approval for the suspension of duty on manufacturing inputs, inform the person of the cancellation in Form V set out in the Schedule.

    (3) A holder of an approval for the suspension of duty on manufacturing inputs shall, where the approval is cancelled under this regulation, surrender the approval to the Minister for the endorsement of the cancellation.

8.    Revocation of S.I. No. 6 of 2009

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2009, are revoked.

SCHEDULE

[Regulations 5, 6 and 7(2)]

FORM I

[Regulation 5(1)]

(To be completed in triplicate)

Form II

[Regulation 5(2)]

Form III

[Regulation 5(4)]

Form IV

[Regulation 6]

Form V

[Regulation 7(2)]

CUSTOMS AND EXCISE (SUSPENSION) (LIVE POULTRY) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title, commencement and revocation

    2.    Suspension of duty

SI 84 of 2021.

1.    Title, commencement and revocation

    (1) These Regulations may be cited as the Customs and Excise (Suspension) (Live Poultry) Regulations.

    (2) These Regulations are deemed to have come into operation on 1st November, 2021, and shall stand revoked on 31st October, 2022.

2.    Suspension of duty

The export duty on live poultry of headings EX. 0105.11.00 and EX. 0105.94.00 is suspended to free when imported as grandparent or parent stock by holder of an import permit issued under the Animal Health Act, 2010.

CUSTOMS AND EXCISE (REFRIGERATED TRUCKS) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title, commencement and revocation

    2.    Suspension of duty

SI 96 of 2021.

1.    Title, commencement and revocation

    (1) These Regulations may be cited as the Customs and Excise (Refrigerated Trucks) (Suspension) Regulations.

    (2) These Regulations shall come into operation on 1st January, 2022, and shall stand revoked on 31st December, 2022.

2.    Suspension of duty

    (1) The duty on an imported refrigerated truck of heading Ex. 87.04 is suspended to free if the refrigerated truck is imported for use—

    (a)    in agro-processing;

    (b)    by processors of milk; or

    (c)    by manufacturers of medicaments.

    (2) A person who imports a refrigerated truck referred to under sub-regulation (1) shall not sell or otherwise dispose that refrigerated truck within five years of the importation, except with the prior consent of the Commissioner-General and on payment of duty, if any, at a rate leviable at the date of that sale or disposal.

    (3) For the purpose of this regulation "agro-processing" has the meaning assigned to the words in the Income Tax Act.

CUSTOMS AND EXCISE (PERSONS WITH DISABILITIES) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Interpretation

    3.    Application for remission

    4.    Request for additional information

    5.    Grant of application for remission

    6.    Rejection of application

        SCHEDULE

SI 97 of 2021.

1.    Title and commencement

    (1) These Regulations may be cited as the Customs and Excise (Persons with Disabilities) (Remission) Regulations.

    (2) These Regulations shall come into operation on 1st January, 2022.

2.    Interpretation

In these Regulations, unless the context otherwise requires—

"modified vehicle" means a non-conventional motor vehicle specifically altered or adapted prior to importation to suit the disability of the importer;

"person with disability" has the meaning assigned to the word in the Persons with Disabilities Act, 2012;

"Zambia Agency for Persons with Disabilities" means the Zambia Agency for Persons with Disabilities continued under the Persons with Disabilities Act, 2012; and

"Zambia Revenue Authority" means the Zambia Revenue Authority established under the Zambia Revenue Authority Act.

3.    Application for remission

    (1) A person with disability who is registered with the Zambia Agency for Persons with Disabilities may apply to the Minister for remission of duty paid or payable in respect of one modified motor vehicle in Form I set out in the Schedule.

    (2) An application referred to under sub-regulation (1) shall be accompanied by—

    (a)    Tax Payer Identification Number (TPIN) Certificate issued by the Zambia Revenue Authority;

    (b)    certificate of registration issued by the Zambia Agency for Persons with Disabilities;

    (c)    recommendation letter from the ministry responsible for persons with disabilities;

    (d)    invoice for the purchase of the modified motor vehicle;

    (e)    the applicant’s bank statements for the last 12 months immediately preceding the application; and

    (f)    proof of donation where the modified motor vehicle is donated.

4.    Request for additional information

The Minister may request an applicant to submit additional information in relation to an application in Form II set out in the Schedule.

5.    Grant of application for remission

    (1) The Minister shall, on the recommendation by the ministry responsible for persons with disabilities, grant an application for remission of duty paid or payable to an applicant referred to in regulation 3(1), where the application meets the requirements under these Regulations.

    (2) The Minister shall, where the Minister grants a remission of duty, inform the applicant in Form III set out in the Schedule.

    (3) A remission under this regulation shall be granted to an applicant—

    (a)    only once in a period of five years; and

    (b)    on condition that the modified motor vehicle concerned is not sold, or otherwise disposed of, except with the prior consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of that sale or disposal.

    (4) For the purpose of determining the amount of duty payable on the modified motor vehicle under sub-regulation (3)(b), the Commissioner-General may take into consideration the depreciation of the modified motor vehicle from the date of its importation or removal from bond and shall remit the duty if the sale or disposal is effected after five years of the date when the remission of duty was granted.

6.    Rejection of application

    (1) The Minister shall reject an application for remission if—

    (a)    the applicant fails to meet the requirements specified in these Regulations; or

    (b)    the applicant submits false information in relation to the application.

    (2) The Minister shall, where the Minister rejects an application under this regulation, inform the applicant of the rejection within 30 days of receipt of an application in Form IV set out in the Schedule.

SCHEDULE

[Regulations 3, 4, 5 and 6]

Form I

[Regulation 3(1)]

(To be completed in triplicate)

Form II

[Regulation 4]

Form III

[Regulation 5(2)]

Form IV

[Regulation 6(2)]

CUSTOMS AND EXCISE (MOTOR VEHICLES) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title, commencement and revocation

    2.    Suspension of duty

        SCHEDULE

SI 101 of 2021.

1.    Title, commencement and revocation

    (1) These Regulations may be cited as the Customs and Excise (Motor Vehicles) (Suspension) Regulations.

    (2) These Regulations shall come into operation on 1st January, 2022, and shall stand revoked on 31st December, 2022.

2.    Suspension of duty

    (1) The customs duty on the motor vehicles listed in the Schedule is suspended to the extent shown in the Schedule when imported by an accommodation establishment or tourism enterprise for the purpose of the operation of the accommodation establishment or tourism enterprise.

    (2) For the purpose of this regulation, unless the context otherwise requires—

"accommodation establishment" has the meaning assigned to the words in the Tourism and Hospitality Act, 2015; and

"tourism enterprise" has the meaning assigned to the words in the Tourism and Hospitality Act, 2015.

SCHEDULE

[Regulation 2]

CUSTOMS AND EXCISE (ELECTRONIC MACHINERY AND EQUIPMENT) (SUSPENSION) REGULATIONS

[Regulation 89]

Arrangement of Regulations

    Regulation

    1.    Title and commencement

    2.    Suspension of customs duty on electrical machinery and equipment

    3.    Revocation of S.I. No. 32 of 2008

        SCHEDULE

SI 102 of 2021,

SI 17 of 2022.

1.    Title and commencement

    (1) These Regulations may be cited as the Customs and Excise (Electronic Machinery and Equipment) (Suspension) Regulations.

    (2) These Regulations shall come into operation on 1st January, 2022.

2.    Suspension of customs duty on electrical machinery and equipment

The customs duty on the goods set out in the Schedule is suspended to free.

3.    Revocation of S.I. No. 32 of 2008

The Customs and Excise (Electrical Machinery and Equipment) (Suspension) Regulations, 2008 are revoked.

SCHEDULE

[Regulation 2]

[Sch am by reg 2 of SI 17 of 2022.]