Value Added Tax (General) (Amendment) Rules, 2026

REPUBLIC OF ZAMBIA 60UERNMENT GAZETTE Published by Authority Price: K35.00 net Annual Subscription: Within Lusaka-K900.00 No. 7878] Lusaka, Friday, 20th February, 2026 (Vol. LXII, No. 17 GNzETTE NoncE No. 342 0r 2026 The Value Added Tax Act (Laws. Volume 19. Cap. 331) I EXERCISE of powers contained in sections ten, eleven, twelve, thirteen, eighteen, twenty-seven, twenty-eight, fifty-two and fifty-three of The Value Added Tu (General) (Amendment) (No. ) Rules, 2026 the Value Added Tax Act. the following Rules arc hereby made: I. Tile Gazette NoticeNo. 3100f 2020 (I) These Rules may be cited as the Value Added Tax (General) (Amendment)(No.) Rules, 2026 and shall be read as one with the Value Added Tax (General) Rules. 2020 in these Rules referred to as the principal Rules. Amendmentof Third Schedule (2) The Third Schedule to the principal Rules is amended by the addition of the item listed in the Table set out in Appendix I to these Rules. HS Code 3917.21.20 3917.21.90 7216.33.00 7216.50.00 7219.21.00 7304.11.00 7304.19.00 7304.39.00 7304.49.00 7307.22.00 7307.91.00 7307.92.00 7307.93.00 7307.99.00 7308.90.99 7309.00.00 7325.99.90 7326.90.99 8413.50.00 8413.60.00 8413.70.00 8413.81.00 8413.91.00 8414.59.00 8414.80.00 8415.82.00 8415.83.00 8419.89.00 8421.21.00 8421.29.00 8421.39.00 8423.20.00 8423.89,00 8425.11.00 APPENDIX I (Rule 21) Description of Goods --- Rigid. ofan internal diameter not exceeding 203.00mm --- Other polymers of ethylene -- H sections - Other angles. shapes and sections. not further worked than hot- rolled. hot drawn or extruded -- Of a thickness exceeding I0mm - - Of stainless steel - - Other line pipe of a kind used for oil or gas pipelines -- Other. of circular cross-section. of iron or non-alloy steel -- Other. of circular cross-section, of stainless steel -- Threaded elbows. bends and sleeves -- Flanges -- Threaded elbows. bends and sleeves -- Butt welding fittings - - Other tube or pipe fittings of iron or steel. ---- Other panels for buildings and cold room installation Rc!>crvoirs. tanks. vats and similar containers for any material (other than compressed or liquefied gas). of iron or steel, of a capacity exceeding 300 lures. whether or not lined or heat-insulated. but not fitted with mechanical or thennul equipment. --- Other cast articles of iron or Mccl ---- Other articles of iron or steel. - Other reciprocating positive displacement pumps - Other rotary positive displacement pumps - Other centrifugal pumps -- Pumps -- Of pumps • - Other air or vacuum pumps. air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters: gas-tight biological safety cabinets. whether or not fitted with filters. - Other, safety cabinets - - Other, incorporating a refrigerating unit -- Not incorporating a refrigerating unit - - Other machinery, plant and equipment other than for making hot drinks or for cooking or heating food -- For filtering or purifying water - - Other filtering or purifying machinery and apparatus for liquids - - Other filtering or purifying machinery and apparatus for gases - Scales for continuous weighing of goods on conveyors - - Other weighing machinery -- Powered by electric motor 139 140 8425.42.00 8425.49.00 8426.11.00 8428.33.00 8428.39.00 8431.31.00 8431.39.00 8443.31.00 8443.32.00 8443.39.00 8471.30.00 8471.41.00 8471.49.00 8471.50.10 8471.60.00 8471.70.00 8474.10.00 8474.20.00 8474.39.00 8474.90.00 8481.20.00 8481.30.00 8481.40.00 8501.34.00 8504.33.00 8504.34.00 8504.40.00 8517.62.00 8517.69.00 8525.60.00 8525.89. 10 8525.89.90 8528.42.00 8528.52.00 8528.59.00 8531.10.00 8536.50.00 8537.10.00 8537.20.00 8543.70.00 8544.60.00 8606.30.00 8607.11.00 8607.99.00 8709.11.00 8709.90.00 8716.39.00° 9022.19.00 9022.90.00 9025.80.90 9026.10.00 9026.80.00 9027.89.00 9028.30.00 9031.80.00 9403.10.00 9403.30.00 9403.40.00 9406.10.90 9406.20.00 9406.90.90 9031.80.00 Zambia Gazette 20th February, 2026 . . . - - Other jacks and hoists. hydraulic - - Other Jacks; hoists of a kind used for raising vehicles - - Overhead travelling cranes on fixed support -- Other, belt type - - Other continuous-action elevators and conveyors. for goods or materials -- Of hfts. skip hoists or escalators -- Other parts suitable for use solely or principally with machinery of heading 84.28 - - Machines which pcrfonn two or more of the functions of printing. copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network -- Other, capable of connecting to an automatic data processing machine or to a network -- Other pnntcrs. copying machines and facsimile machines. whether or not combined - Portable automatic data processing machines, weighing not more thon I 0kg. consisting of at least a central process mg unit. a keyboard and a display -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined - - Other. presented in the form of systems --- Network File Servers - Input or output units. whether or not containing storage units in the same housing - Storage units - Sorting. screening. separating or washing machines - Crushing or grinding machines -- Other mixing or kneading machines - Parts of machinery of heading 8474 -Valves for olcohydraulic or pneumatic transmissions - Check (nonrctum) valves. - Safety or relief valves -- Ofan output exceeding 375k\V -- Having a power handling capacity exceeding I 6kVA but not exceeding 500kVA -- Having a power handling capacity exceeding 500kV/\ - Static converters - - Machines for the reception. con,·crston and transmission or regeneration of voice. images or other data. including switching and routing apparatus - - Other apparatus for transnussion or reception of voice, images or other data. including apparatus for communication in a wired or wireless network (such as local or wide area network) - Transmission apparatus incorporating reception apparatus --- Televrsron cameras --- Other night vision goods as specified in Subheading Note 3 to this Chapter -- Capable of directly connecting 10 and designed for use with an automatic data processing machine of heading 84.71 -- Capable of directly connecting 10 and designed for use with an automatic data processing machine of heading 84.71 - - Other monnors - Burglar or tire alarms and similar apparatus - Other switches - For a voltage not exceeding 1,000V - For a voltage exceed mg I .000V - Other machines and apparatus - Other electrical conductors, for voltage exceeding I OO0V - Self-discharging vans and wagons, other than those of subheading 8606.10 -- Dnving bogres and bissel-bogies - - Other hooks and other coupling devices, buffers. and parts thereof - - Electrical - Parts of vehicles of 709 - - Other trailers and semi-trailers for the transport of goods --For other uses - Other. including parts and accessories --- Other instruments - For measuring or checkmg the flow or level of liquids - Other instruments or apparatus -- Other instruments and apparatus other than mass spectrometers - Electricity meters - Other instruments, appliances and machines - Metal furniture of a kind used in offices - Wooden furniture ofa kind used in olliees - Wooden furniture of a kind used in the kitchen --- Other prefabricated buildings other than of wood or green houses - Modular but lding units. of steel --- Other modular building units of steel other than green houses - Other instruments, appliances and machines •Valid until J0•h September 2026 and the rest until 31 •' December 2026 LUSAKA 16th February . 2026 Printed and Published by the Government Printer, P.O. Box 30136, IO 10 I Lusaka D. BANDA. Commissioner-General