Value Added Tax (General) (Amendment) (No. 2) Rules, 2026

REPUBLIC OF ZA MBIA GOUERNMENT GAZETTE Published by Authority Price: K35.00 net Annual Subscription: K900.00 No. 7902] Lusaka, Thursday, 16th April, 2026 (Vol. LXII, No. 41 GAZETTE NoncE No. 638 or 2026 (2767027 The Value Added Tax Act (Laws, Volume 19, Cap. 331) The Value Added Tax (General) (Amendment) (No.2) Rules, 2026 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 Tax Act, the following Rules are hereby made: Title Amendment of Third Schedule I. (I) These Rules may be cited as the Value Added Tax (General) (Amendment)(No.2) Rules, 2026 and shall be read as one with the Value Added Tax (General) Rules, 2020 mn these Rules referred to as the principal Rules. Gazette Notice No.310 0f 2020 (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. (3) These Rules shall be restricted to approved mining companies as determined by the Commissioner General. (4) These Rules shall be valid up to 31st December, 2026. Hs Code 40118000 38249900 84314900 84818000 84139100 84834000 28301010 40101200 73261100 87079000 39069090 73049000 73069000 73181500 84839000 85176200 84831000 29309091 APPENDIX I (Rule 21) Description New pneumatic tyres, of rubber of a kind used on construction, mining or industrial handling vehicles and machines •-Other mixtures and preparations Parts of machinery of 84.26, 84.29 and 84.30, nes Other appliances such as taps, cocks, valves nnd similar apphances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves Parts of pumps for liquids Gears and gearing, ball/roller screws, gear boxes and other speed changers Sodium sulpludcs in bulk Conveyor belts/belt mg of vulcanised rubber reinforced only with textile mots Grinding balls for mills, forged or stamped, of iron or steel Bodies (including cabs) for the motor vehicles of headings 87O I to 87 .OS. Acrylic polymers prepared,in other primary forms, nes, Pigmented Seamless iron/steel tubes/pipes/profiles of non-circular x-section Tubes, pipes and hollow profiles, rveted, of iron or steel, nes Screws and bolts of iron or steel, ncs Toothed wheels, chain sprockets other transmission elements presented separately:Parts Machines for the reception, conversion & transmission or regeneration of voice, images or other data, including switching and routing apparatus. Transmission shafts (incl. cam and crank shafts) and cranks Other organo-sulphurcompounds, nes - In bulk 273 274 Hs Code 27101240 84833000 40169300 40101100 84835000 73072900 84089000 84219900 28309010 84836000 85444900 87042200 94054200 85362000 85389000 39172990 40094200 39269099 85443000 72109000 40092200 84829900 40169990 90262000 84099990 85352100 73182400 84842000 84249000 90303300 28070020 40093200 84213100 73181600 85059000 73151100 85261000 87083000 87085000 Zambia Gazette Description White spirit Bearing housings, nes; plain shaft bearings 16th April, 2026 Gaskets washers and other seals, of vulcanized rubber Conveyor belts or belting,of vulcanized rubber reinforced only with metal Flywheels and pulleys (incl. pulley blocks) Tube or pipe fittings of stainless steel, nes Compression-ignition internal combustion piston engines, nes Pans of machinery... for filtering/purifying liquids or gases Other sulphides and polysulphides in bulk Clutches and shaft couplings (incl. universal joints) Electric conductors, nes, for a voltage <=80 V, not fitted with connectors vehicles (diesel engine) for the transport of goods GVW 5 -20 tonnes Other electric luminaires...designed for use solely with LED light sources Automatic circuit breakers,=< I 000 V Other parts suitable for use solely or principally with the apparatus of heading 85 35, 85.36 or 85.37. Other plastic pipes and tube fittings, and hoses, rigid, of polymers of ethylene Tubes, pipes, hoses. of vulcanised rubber, reinforced or otherwise combined only with other material, with fittings Other articles of plastics,nes Ignition wiring sets and other wiring sets for vehicles, aircraft .. Rolled iron/steel, width >=600m m, otherwise clad,plated or coated nes Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, reinforced or otherwise combined only with metal, with fittings Parts of ball or roller bearings (excl. balls, needles and rollers) Other-articles of vulcanized rubber, nes Instruments and apparatus for measuring or checking pressure (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90 28 or0.32 Other parts suitable for use solely or principally with spark-ignition internal combustion piston engines, excluding for agricultural tractor engines Automatic circuit breakers for a voltage 10-72.5 kV Cotters and cotter-pins Mechanical seals Parts of machinery and apparatus of 8424.10 to 8424.89 Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices), without a recording device Sulphuric acid; oleum not in bulk Tubes, pipes and hoses, of vulcanised rubber other than hard rubber reinforced or otherwise combined only with textile material, with fittings Intake air filters for internal combustion engines Nuts of iron or steel Electro-magnetic or permanent magnet chucks, etc; parts of magnets Roller chain of iron or steel Radar apparatus Parts and accessories of motor vehicles of headings 87.01 to 87.05 brakes and servo-brakes; parts thereof ' Drive-axles wth differ tl. d •• rent1al...an non-driving axles; parts thereof; 16th April, 2026 Zambia Gazette 275 Hs Code 90328900 73121000 85359000 28164010 85114000 76169900 28070010 28301020 72112300 40112010 90158000 73182200 73072100 40101900 84828000 90328100 84823000 85015300 87089900 83112000 85366900 38159000 29049910 85016300 40059100 87084000 28201010 84314300 76141000 steel core 84832000 84199000 78041900 29049920 87042100 40111000 25111000 84239000 73182900 84212300 83099000 85363000 84841000 90273000 Description Automatic regulating or controlling instruments and apparatus, nes Stranded wire, cables of iron or steel, not electically insulated Other apparatus for switching... electrical circuits, >1000 V, nes Oxides,hydroxides and peroxides of strontium or barium in bulk. Starter motors and dual purpose starter-generators Other articles of aluminium, nes Sulphuric acid; oleum in bulk Sodium sulphides not in bulk Flat/cold-rolled iron/steel, width <600mm, contng.by weight <0.25% carbon New pneumatic tyres of rubber, of a kind used on buses or lorries- rim size 50cm to Other instruments and appliances for meteorological... purposes, nes Non-threaded articles, other washers, nes Flanges of stainless steel Conveyor belts or belting, of wlcan,sed rubber, nes Ball or roller bearings (mncl combined ball/roller bearings), nes Other automatic regulating or controlling instruments and apparatus, hydraulic or pneumatic Spherical roller bearings Ac motors, multi-phase, of an output >75 kW Parts and accessories, nes, for vehicles of87.01 to 87.05 Cored wire of base metal, for electric arc-welding Plugs and sockets, =<l000 V Reaction initiators, accelerators and catalytic preparations, nes Other Perfluorooctane sulphonic acid, salts&. perfluorooctane sulphonyl fluoride in Ac generators (alternators) of an output >375 VA-<=750 kVA,other than photovoltaic ... Plates, sheets and strip of unvulcanized, compounded rubber, nes Gear boxes and pans thereof Manganese dioxide in bulk Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 Stranded wre, cables, plaited bands and the like, of aluminium, not electrically insulated, with Bearing housings, incorporating ball or roller bearings Parts of non-domestic heating/cooling equipment Lead plates, lead sheets. strip and foil. nes Other Perfluorooctane sulphonic acid, salts and perfluoro octane sulphonyl fluoride - not in bulk vehicles (diesel engine) for the transport of goods GVW upto S tonnes New pneumatic tyres, of rubber of a kind used on motor cars Natural barium sulphate (barytes) Weighing machine weights of all kinds; parts of weighing machinery Non-threaded articles, nes, of iron or steel Oil or petrol-filters for internal combustion engines Other stoppers, caps and lids (excl. crown corks) ... of base metal Apparatus for protecting electrical circuits, nes, =<1000 V Gaskets and similar joints of metal sheeting combined with other materials or of two or more layers of metal Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) ' 276 Hs Code 73209000 89019000 73151200 85364900 85395200 84799000 84829100 74130000 90271000 87089400 84122100 73158900 87088000 40081900 87087000 86079900 Zambia Gazette 16th April, 2026 Description Other springs and leaves for springs of iron or steel Vessels for the transport of goods and both persons and goods Articulated link chain (excl. roller chain) of iron or steel Relays for a voltage 60-1000 V Light-emiting diode (Led) lamps Parts of mix.ing, kneading, crushmg, grinding, screening, sifting, homogenising, emulsifying or stirring machines Balls, needles and rollers Stranded wire, cables, pl oiled bands and the hike, of copper, not electrically insulated. Instruments and apparatus for physical or chemical analysis, gas or smoke analysis apparatus Other parts and accessories of motor vehicles of headings 87.01 to 87.05, steering wheels, steering columns and steering boxes, parts thereof Hydraulic power engines and motors, linear acting (cylinders) Other articulated link chain and parts thereof, of iron or steel Suspension systems and parts thereof {incl. shock-absorbers) Other plates, sheets, strip, rods and profile shapes of cellular vulcanised rubber, nes Road wheels and parts and accessories thereof Other hooks and other coupling devices, buffers. and parts thereof D BANDA, Commissioner-General LUSAKA 16th April, 2026 AoVT-477-2685649 AoVT--478-2686234 Notice of Change of Name by Deed Poll Bv nus DEF.o Pou, made on the 2nd day of March, 2026, I, the undersigned Bwnanah Taonga Banda holder of National Registration Card No 221341/09/1 of Mansansa Close, Rhodespark mn the Lusaka Province of the Republic of Zambia do hereby absolutley and entirely relinquish and abandon the use of my former names of Bwnaiah Taonga Banda and in lieu thereof do assume as from the date hereof the names of Banda Taonga Benaiah Charles And in pursuance of such change of names as aforesaid, I hereby declare that I shall at all times hereinafier m all records, deeds and instruments in writing and mall dealings and transactions and upon all occasions whatsoever to assign, use and subscribe the names of Banda Taonga Benaiah Charles as my names mn lieu of the said names as renounced aforesaid. And I hereby authorise and request all persons to designate, and address me by such name of Banda Taonga Benaiah Charles. In witness whereof, I have signed my assumed names of Banda Taonga Benaiah Charles and have sci my hand and seal this 2nd day of March, 2026. Signed, sealed and delivered by the said Banda Taonga Benaiah Charles at Lusaka this 2nd day of March, 2026, in the presence of: Notice of Change of Name by Deed Poll BY ms DEED PoLL, dated this I4th day of April, 2026 and intended to be registered at the Principal Registry of the High Court for Zambia at Lusaka, I, Pauline Mwikisa of Plot No. 2128, Ibex Hill in the City and Province of Lusaka in the Republic of Zambia, a Zambian citizen by birth and descent, holder of National registration Card No. 845568/1I/I do hereby absolutely, entirely, relinquish and abandon the use of my former names of Pauline Mwikisa and I hereby adopt the names of Pauline Gibson to be my names from the date thereof And in pursuance of such change of names as aforesaid, I hereby declare that l shall at all times hereafter in all records, deeds, actions dealings, transactions and in all proceedings and upon all occasions whatsoever. use and subscribe my names in all proceedings and upon all occasions whatsoever, use and subscribe my names to the intent that my names shall be Pauline Gibson only. And I hereby authonse and request all persons co address and designate me by such assumed adopted and original names of Pauline Gibson only. In witness whereof, I have hereunto signed my assumed names of Pauline Gibson and have set my hand and seal this 14th day of April, 2026. Signed, scaled and delivered by the said Pauline Gibson at Lusaka B. K. Naw1snA, this 14th day of April, 2026, in the presence of: P. 0. Box 50067 LUsAxA Nurse MEANWooD NDEKE LusAxA J. NG'Ur, Businessman Printed and Published by the Government Printer, P.O. Box 30136, 10101 Lusaka