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 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

30 (1) The Commissioner –General shall,subject to such rules as the Commissioner-General may prescribe—
(a) require a person intending to import goods to make a declaration, in the prescribed manner and form,the goods intended to be imported, for duty assessment purposes, at least seven days before the goods arrive at a port of entry where customs formalities are to be conducted;
(b) where a person accompanies any imported goods, for which a description has not been made under paragraph (a),require the person to make a declaration, in the prescribed manner and form for duty assessment purposes, within twenty-four hours of the arrival of the goods at the port of entry where customs formalities are to be conducted; and
(c) accept the entry of any goods for customs purposes five days prior to the arrival of the goods at a customs port Entry of ships, aircraft and other vehicles Entry of goods prior to importation on condition that the importer undertakes to present to the Customs Services Division, within twenty-four hours of the arrival of the goods at the port of entry,goods which match the goods so declared in all material particulars.
(2) The Commissioner-General shall,subject to section eighty-seven,where goods are entered under subsection
(1)make an assessment of the duties due on the goods and the importer of the goods or the agent of the
importer shall pay the duties so assessed within five days of such assessment unless the goods are entered to be warehoused or removed in bond.
(3)The importer of the goods or the agent of the importer may, prior to the examination of the goods, request the Customs Services Division to amend the declaration made under subsection (1) and where the declaration is
amended the Commissioner –General shall make an assessment of the duties due and the importer of the goods or the agent of the importer shall pay the duties so assessed within the period specified in subsection (2) unless the goods are entered to be warehoused or are removed in bond.
(4)Where no request to amend a declaration is received or where the request is received after the examination of the goods has commenced, and if the reasons given by the importer or the agent of the importer for not amending the declaration or for submitting the request late are treated as invalid, the goods shall be liable to seizure.
(5) Subject to the provisions of sections thirty-one, thirty-two, thirty -four and thirty–seven, goods entered under this section shall be released from Customs control on the issuance of a release order by the Customs
Services Division.
(6)Any importer, importer’s agent or other person who makes any declaration to the Customs Services Division with respect to the pre-entry of the goods under this section which that person knows to be false or incorrect in
a material particular commits an offence.
(7)A person who, without reasonable excuse, fails or neglects to declare or present goods as required under subsection (1) commits an offence.(As amended by Act No. 47 of 2010, Act No 16 of 20)
34 (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.
As amended by Acts No.20 of 1992, No. 4 of 1999, No.1 of 2002 , No. 4 of 200, No.3 of 2006 and No. 2 of 2009, No. 47 of 2010).
85.(1) Every person who makes entry of goods imported or to be imported shall, on making entry, assess the customs value of the goods determined in accordance with the Fifth Schedule of this Act.
(2)Every importer or agent of an importer who makes an assessment pursuant to subsection (1) shall
(a) keep the documents, records and information in respect of that entry in such manner and for such period as is required by or under this Act; and
(b)when required by the Customs Services Division, produce documents, records and information kept under paragraph (a) for the purpose of establishing the accuracy of the assessment.
86 (1) If the Commissioner-General is satisfied, that an assessment made under section eighty-five or eighty-eight is
(a) inconsistent with the Fifth Schedule to this Act; or
(b) for any other reason, incorrect; the Commissioner-General may amend that assessment, and that amended assessment shall be the customs value for the purpose of this Act.
(2)The Commissioner-General shall give notice in writing to the importer of
(a)an amended assessment made pursuant to subsection (1); and
(b)the basis for the amended assessment, and where applicable, the provisions of the Fifth Schedule to this Act that are relevant to the amended assessment.
(3)Subsection (1) of this section applies whether or not any duty assessed has been paid.
(4) An importer who is dissatisfied with a decision of the Commissioner-General under this section may, within twenty days after the date on which notice of the decision is given, appeal to the Revenue Appeals Tribunal against that decision.(Act No. 4 of 1999, Act No 16 of 2013)
87. (1) Where an amount that is required under this Act to be taken into account for the purpose of assessing duty or for any other purpose is not in Zambian currency, the amount to be so taken into account shall be the equivalent amount in Zambian currency in accordance with a rate of exchange determined by the Commissioner-General.
(2)Where an amount is required to be converted into Zambian currency Pursuant to subsection (l), the amount shall be converted
(a)in the case of goods in respect of which an entry shall be made, at the rate applying as at the date of importation or the date of the making of the first entry for those goods, whichever is the later date;
(b) in the case of other goods, at the rate applying as at the date of the first assessment of duty on those goods.
(Act No. 4 of 1999)
86 (1) If the Commissioner-General is satisfied, that an assessment made under section eighty-five or eighty-eight is
(a) inconsistent with the Fifth Schedule to this Act; or
(b) for any other reason, incorrect; the Commissioner-General may amend that assessment, and that amended assessment shall be the customs value for the purpose of this Act.
(2)The Commissioner-General shall give notice in writing to the importer of
(a) an amended assessment made pursuant to subsection (1); and
(b)the basis for the amended assessment, and where applicable, the provisions of the Fifth Schedule to this Act that are relevant to the amended assessment.
(3)Subsection (1) of this section applies whether or not any duty assessed has been paid.
(4) An importer who is dissatisfied with a decision of the Commissioner-General under this section may, within twenty days after the date on which notice of the decision is given, appeal to the Revenue Appeals Tribunal against that decision.(Act No. 4 of 1999, Act No 16 of 2013) 

Reference of the measure

part III 32 (B),34 (1),Part IV Para 85,86 & 87 

Measure also domestic

No 

Products affected by the measure.

Description

All imports 

Countries/Regions affected by the measure.

Description

All importing countries