Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F73: Taxes and charges for sensitive product categories 

Date when the measure came into force

01 July 1955 

Publication where the measure is specified

Customs and excise Act as at January 2015 

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

77. (1) there shall be charged, levied, collected, and paid in respect of
(a) Goods which are imported into, manufactured or produced, in Zambia; or
(b) Carbon emissions from motor vehicles, excluding ambulances, Prison vans and vehicles propelled by non-pollutant energy sources: surtax at the rates specified in the surtax tariff set out in the Fourth Schedule.
(2) A carbon emission surtax shall be payable on a motor vehicle-
(a) on importation;
(b) in transit through Zambia;
(c )on temporary importation; and
(d) annually.
(3) The Commissioner-General shall issue a carbon emission tax certificate upon payment of surtax.
(4) T he Commissioner-General may appoint, in writing, an agent for the purpose of exercising the powers under subsection (3).
(5) A carbon emission tax certificate issued under this section shall expire on 31st December in the year in which it is issued: Provided that where the certificate is issued in respect of a motor vehicle in transit or imported on temporary basis, the certificate shall be valid for ninety days from the date it is issued.(As amended by G.N. No.407 of 1963, G.N. No.143 of 1964, Acts No.16 of 1964,No.6 of 2006,and Act No. 28 of 2009)
79. (1) Subject to the provisions of subsection (2), the duties imposed Under this Act shall be subject to all of the provisions of this Act, relative to agreements, suspensions, rebates, refunds, drawbacks, or remission of duty, or to the warehousing of goods.
(2)The provisions of this Act relative to agreements, suspensions, rebates, refunds, drawbacks or remissions of duty shall not apply to any dumping or countervailing duties imposed by the Minister pursuant to sections seventy-five or seventy-five B unless such application is, in each case, specifically approved by the Minister by statutory instrument. (Act No. 4 of 1999) 

Reference of the measure

Part VII para 77 & 79 

Measure also domestic

No 

Products affected by the measure.

Description

motor vehicles, excluding ambulances, Prison vans and vehicles propelled by non-pollutant energy sources 

Countries/Regions affected by the measure.

Description

All importing countries