Customs and Excise (Suspension) (Powdered Milk) Regulations, 2026

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Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 14 of 2026
Version: 5 Mar 2026
Language: en
Official source: View official record ↗

customs tariff duty remission food products goods disposal import duties imported goods manufacturing repackaging

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Surtax on the scheduled goods is suspended for a manufacturer importing them for further processing if the manufacturer has a recommendation letter from the Director-General of the Zambia Development Agency. Goods with duty remitted under regulation 2 must not be sold or otherwise disposed of to people who are not entitled to import or buy them duty-free, unless the Commissioner-General consents and any duty due is paid. The provision describes goods as powdered milk, including cream (powdered only), imported in bulk for further processing.

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Provisions of Customs and Excise (Suspension) (Powdered Milk) Regulations, 2026

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2
(I) The surtax payable on the goods set out in the Schedule
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AI-assisted research summary: Surtax on the scheduled goods is suspended for a manufacturer importing them for further processing if the manufacturer has a recommendation letter from the Director-General of the Zambia Development Agency.

2. (I) The surtax payable on the goods set out in the Schedule is suspended to free when imported by a manufacturer. who is a holder of a recommendation letter issued by the Director-General of the Zambia Development Agency, for further processing. Suspension of surtax (2) Subregulation (I) shall not apply to a manufacturer who imports the goods set out in the Schedule for purposes of re packaging.
3
The goods on which duty has been remitted under regulation
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AI-assisted research summary: Goods with duty remitted under regulation 2 must not be sold or otherwise disposed of to people who are not entitled to import or buy them duty-free, unless the Commissioner-General consents and any duty due is paid.

3. The goods on which duty has been remitted under regulation 2 shall not be sold or otherwise disposed ofto any person not entitled to import or purchase them free of duty. except with the consent of the Commissioner-General and on payment of duty, if any, at the rate leviable on the date of such sale or disposal. Disposal or sale of goods Copies of this Statutory Instrument can be obtained from the Government Printer. P.O. Box 30136, JOJO/ Lusaka. Price K4.00 each. 102 Statutory Instruments 5th March, 2026 SCHEDULE ( Regulatum 2) SusrF.NSION OF SURTAX NS Code

Part

SCHEDULE

0402
29.30
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AI-assisted research summary: The provision describes goods as powdered milk, including cream (powdered only), imported in bulk for further processing.

0402.29.30 Description of goods Powdered milk. when imported in bulk for further processing Cream (powdered only) LUSAKA 5th March, 2026 [MFNP.B0.64/9/2] DR. S. MUsoKOTWANE, Minister of Finance and National Planning

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Customs and Excise (Suspension) (Powdered Milk) Regulations, 2026

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Provisions of Customs and Excise (Suspension) (Powdered Milk) Regulations, 2026

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