Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F4: Customs Surcharges 

Date when the measure came into force

01 April 2015 

Publication where the measure is specified

Statutory Instruments no.54 of 2000, the customs and excise Act Cap 322 

Regulation where the measure is specified

Regulations Sl. S4 of 2000. Updated in April 2015: The customs and excise (General) regulations, 2000 

Country/Region applying the measure

Zambia 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

113F. (1) Except for a motor vehicle which is entered to be warehoused, removed in bond on a carrier or manufactured in Zambia, every motor vehicle which is imported, temporarily imported into, or in transit through Zambia shall be subject to a surtax on carbon emissions at the time of importation or when transiting through Zambia as the case may be, and the owner or person in charge of such motor vehicle shall be required to obtain a carbon emission tax certificate: Provided that every motor vehicle which is-
(e) purchased in Zambia
(f) due for renewal of the motor vehicle road licence under the Road Traffic Act, 2002; or
(c) entered for consumption after warehousing or removal in bond, as a case maybe; shall be subject to a surtax on carbon emissions at the time of purchase, renewal of road licence or entry for consumption as the case may be, and the owner or person in charge of such motor vehicle shall be required to obtain a carbon emission tax certificate.
(2)The rates for a carbon emission tax certificate shall be as set out in the Fourth Schedule to the Act.
113G.The surtax on carbon emissions referred to in regulation
113F shall be payable at-
(a) any office of the authority; or
(b) any office of such Agent as may be designated by the Commissioner-General for the purposes of collecting surtax on carbon emissions.
113 H Any payment of surtax on carbon emissions shall be made upon presentation of the motor vehicle registration documents issued in respect of the motor vehicle under the Road Traffic Act, 2002, and in the
case of motor vehicles in transit and those temporarily imported, upon the presentation of clearance or other relevant documentation.
113I.A carbon emission tax certificate issued in respect of any motor vehicle shall be affixed in a conspicuous place on such motor vehicle.
113J.Subject to the provisions of this part a refund or remission of surtax shall be granted in respect of carbon emissions, if a motor vehicle is imported into Zambia or, is for the exclusive use of an international organisation, a diplomatic mission or any person who is connected with that mission and enjoys the privileges and immunities
provided under the Diplomatic Immunities and Privileges Act. 

Reference of the measure

Part VII 113 F to 113 J 

Measure also domestic

No 

Products affected by the measure.

Description

Motor vehicles 

Countries/Regions affected by the measure.

Description

All importing countries