Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F8: Decreed Customs Valuations 

Date when the measure came into force

01 July 1955 

Publication where the measure is specified

Customs and Excise Act 

Regulation where the measure is specified

Customs and excise Act as amended by G.N No 407 of 1963 and Act No. 4 of 1999 

Country/Region applying the measure

Zambia 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

(1) Subject to subsection (2), the person making entry of any Imported goods shall
(a) Deliver to the Customs Services Division such copies as may be Required of a duly completed bill of entry;
(b) Produce all such documents as may be required by the Customs Services Division;
(c) Answer any questions relating to those documents or those goods;And
(d) Unless the goods are entered to be warehoused or removed in bond, pay all duties due on the goods at the lodgment of the entry: Provided that where electronic registration on the Customs Computer System exists, the payment shall be made from the date of registration or within five days of the issue of an assessment notice.
(2)Where
(a) Visitors motor vehicles are imported temporarily;
(b) Goods not being goods for commercial use are imported in the baggage of passengers and accompanying them on the same ship, aircraft, train or vehicle other than a train;
(c) goods are unaccompanied passengers baggage not being goods for Commercial use; or
(d) Goods valued at not more than the kwacha equivalent of two thousand United States dollars are imported; the presentation of a bill of entry may be dispensed with and entry may be effected in such other manner as may be provided for under this Act.
(3) An importer shall, at his own risk and expense, unload and reload, remove to or from any place indicated by an officer, open, unpack repack, and close up such of the packages as an officer may require for examination, and all charges incurred in the examination of goods shall be borne by the importer.
(4) Any person who represents, either personally or through an agent, to any officer that he is the importer of any goods shall, in respect of those goods, be liable for the fulfilment of all obligations imposed on importers by this Actor any law relating to customs and excise, to prosecution for Infringements thereof and to penalties and forfeitures incurred there under.
(5)Goods that remain within customs premises beyond forty-eight hours from the time of their release from customs control shall be liable to such storage fees as the Commissioner–General may prescribe
37(1) Entry in terms of section thirty-four shall not be valid unless
(a) Particulars of the goods and packages in that entry correspond with the particulars of the goods and packages as reported in terms of section twenty, twenty-one, twenty-two, twenty-three, or twenty-five, and in the certificate or other document, where any is required, by which the importation of those goods is authorized
(b) The goods have been properly described in the entry by the denomination and with the characters, circumstances, and origin according to which they may be imported or are charged with duty;
(c) the value of the goods in terms of section eighty-five has been declared; and
(d)all documents required by the Customs Services Division have been produced and all questions asked by the Customs Services Division in relation to such documents or the imported goods, have been answered; and
(e) The registration number is assigned electronically by the Customs Computer System, on the entry duly signed by a declarant or importer, where such facilities exist.
(2) Goods taken or delivered by virtue of an entry which is not valid, out Of any ship, aircraft, vehicle, pipeline, customs area, or bonded warehouse, or other place where they have been deposited in terms of this Act shall be deemed to be goods landed or taken without entry, and any person taking or delivering such goods shall be guilty of an offence.
(3) If any goods in respect of which a valid entry has been made
(a) are delivered to any person from any customs area or other place where they have been deposited in terms of this Act pending clearance through customs, or from any ship, aircraft, vehicle, or pipeline; or
(b) Are tampered with in any way whatsoever; before authority for delivery has been granted in such manner as may be prescribed, the person delivering or tampering with them shall be guilty of an offence.
(As amended by G.N. No. 407 of 1963, Acts No. 48 of 1968, No. 4 of 1999, No. 1 of 

Reference of the measure

Partt III Para , 34 (3) ,37 (1) , (c), (d) and (e) 

Measure also domestic

No 

Products affected by the measure.

Description

All imports 

Countries/Regions affected by the measure.

Description

All importing countries