Non-Tariff Barriers

Non-Tariff Measure

NTM classification

C9: Other formalities, n.e.s. 

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

25 The nature and quantities of goods imported or exported through a pipeline shall be recorded and reported in such form as may be prescribed by the operator of the pipeline in such form as may be prescribed and in such manner as the Commissioner-General may direct, and, for the purpose of keeping such record and making such report, the operator shall, at his own expense, provide such apparatus and appliances as the Commissioner-General may specify.(Act No. 48 of 1968 as amended by Acts No. 16 of 1996 and No. 4of 1999)
26 If a report required in terms of section twenty-one, twenty-two, twenty-three,or twenty-fiveis found to be in any way incomplete or incorrect, an officer may, if satisfied that there was no fraudulent intention, permit the report to be amended by the person who made it.(As amended by Acts No. 48 of 1968, No. 16 of 1996 and No. 4 of 1999)
27(1) Notwithstanding anything to the contrary contained in sections twenty-two, twenty-three,and twenty-five,the master of a ship, the pilot of an aircraft, or the operator of a pipeline, may appoint an agent to perform any act including the answering of questions under this Act, and any such act performed by the agent shall in all respects and for all purposes be deemed to be the act of the master, pilot or operator, as the case may be.
(2)Notwithstanding subsection (1), where the personal attendance of the master, pilot or operator is required by an officer, such person shall attend in person and answer any questions asked by an officer.
(Act No. 4 of 1999)
28 (1) The master of a ship, the pilot of an aircraft, the operator of a pipeline, or the owner or person in charge of any other vehicle as the case Report by operator of a pipeline Report may be amended Cargo may remain on board ships or aircraft Liability for duty Non application of section fifteen may be, shall be liable for the duty on all goods which are removed from the said ship, aircraft, pipeline or other vehicle at any place in Zambia other than
that to which they have been consigned or at which they are required to be entered, and such liability shall continue until the goods have been accounted for to the satisfaction of the Commissioner-General.
(2)In all cases where under the provisions of subsection (1) liability for duty does not rest upon the master of the ship, the pilot of an aircraft, the operator of a pipeline, or the owner or person in charge of any other vehicle,
liability for duty on all imported goods or goods deemed to have been imported in terms of section thirty shall rest upon the importer or, in the case of goods consigned to Zambia, for transshipment to a place outside Zambia,
upon the person within Zambia who deals with the goods on behalf of the owner thereof.
(3) In all cases where under the provisions of subsection (1) liability for duty does not rest upon the master of the ship, the pilot of an aircraft, the operator of a pipeline , or the owner or person in charge of any other vehicle,
liability for duty on all exported goods or goods deemed to have been exported in terms of section forty-seven
shall rest upon the exporter or, in the case of goods consigned from Zambia upon the person within Zambia who
deals with the goods on behalf of the owner of the goods.
(4)If it can be shown before the delivery of any goods has been granted that such goods have been wrongly consigned or addressed to Zambia or have been imported through error or oversight on the part of the master of
the ship, the pilot of an aircraft, the operator of a pipeline or the owner or person in charge of any other vehicle, the Commissioner-General may allow the said goods to be exported without payment of duty under such conditions as he may impose.(As amended by G. N. No. 407 of 1963,No. 24 of 1973,Act No. 16 of 1996 & Act No. 4 of 20
30 All goods reported under the provisions of this Part or shown on the bill of lading, manifest, consignment note, waybill, or other document as having been consigned to Zambia shall be deemed to have been imported unless it is proved to the satisfaction of the Commissioner-General that they were not imported. (As amended by G.N. No. 407 of 1963 and Act No. 16 of 1996}
33 (1) All goods not entered within fifteen days after the time of their importation pursuant to section thirty-one shall be liable to seizure.
(2) Where such goods are not entered for customs purposes pursuant to The requirements of subsection (1) the goods shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five.
(3) Notwithstanding the provisions of sub section (2), where any goods not entered in accordance with subsection (1) are, in the opinion of the Commissioner-General unsuitable for storage or of a dangerous or perishable nature, the Commissioner-General may direct that they be forthwith sold or disposed of in accordance with the provisions of sections two hundred and three to two hundred and five.
(4) Any sale or disposal undertaken pursuant to subsection (2) or (3) shall be undertaken without compensation to any person or party who may, either before or after such sale or disposal, claim a financial or other interest in such goods.(As Amended by Act No 16 of 2013)
33A(1) Notwithstanding the provisions of sections thirty-two and thirty three, the Commissioner-General may, subject to such terms and conditions as the Commissioner-General impose, authorize a registered taxpayer on the declaration at registration to defer payment of duties due for a period not exceeding twelve months.
(2) The Commissioner General shall, where payment of duties on imported goods is deferred under subsection (1), make an assessment of the duties due inclusive of interest calculated in accordance with the provisions of section one hundred and seventy-one, and the goods upon which duties have been deferred shall be released to the registered taxpayers without payment of duty.
(3) If a taxpayer to whom goods are released under subsection (2) fails to comply with the terms and conditions imposed for the deferred payment under subsection (1), the Commissioner-General shall withdraw the authorization to defer payment and shall require the registered taxpayer to pay the duties due forthwith.
(4)Where the Commissioner-general withdraws the authorisation to defer payment under subsection (3) and the taxpayer concerned has outstanding duty to be paid, the outstanding duty shall constitute a debt due to Government which shall be dealt with in accordance with the provisions of this Act.(Acts No. 4 of 1999, No.4 of 2004, No.4 of 2005 and No.5 of 2007)
67.(1) An officer may permit
(a) the taking, subject to such conditions as may be prescribed, of samples of warehoused goods by the owner or importer of the goods; and
(b) the payment of duty on samples taken in terms of paragraph (a) to be deferred until the consignment of the goods from which the samples were taken is entered for consumption or for removal or export in bond.
(2) The Commissioner-General may remit the duty on samples taken in terms of subsection (1).(No. 18 of 1960 and No. 16 of 1996)
90. When any claim is made for exemption from or drawback, rebate, refund, or remission of any duty, fee, or charge in accordance with the provisions of this Act, the burden of proof shall lie upon the claimant to
show that he is entitled to such exemption, drawback, rebate, refund, or remission.
91. A rebate, remission, or refund of any duty shall be granted on goods imported into or acquired from duty-paid stocks or stocks in bond within Zambia for the use of the President.(As amended by G.N. No. 407 of 1963)
92. (1) Except as otherwise provided in this Act, refunds of duty shall only be made in accordance with the provisions of this section.
(2) Application for refund of duty overpaid shall be made to the Customs Services Division in the prescribed form.
(3) If the Commissioner-General is satisfied that the applicant has paid duty exceeding the amount due, he shall authorise refund to be made to the applicant of the amount overpaid: Provided that the Commissioner-
General may, before authorising any refund to be made to the applicant, require that the applicant should produce sufficient evidence or give satisfactory assurance that he has remitted or shall remit to the purchaser of the goods the amount of such refund.
(4)No refund of duty paid in excess or in error shall be granted in terms of this section unless the application therefor is received by the Customs Services Division within a period of two years from the date when such duty was paid.
(As amended by No 18 of 1960, Acts No. 2 of 1975, 7 of 1974, 1 of 1980, 16 of 1996 and 4 of 1999) 

Reference of the measure

part III para 25,26,27,28. 30, 33, 33A Part V para 67 B and Part X para 90,91 & 92 

Measure also domestic

No 

Products affected by the measure.

Description

Imports 

Countries/Regions affected by the measure.

Description

All countries