Zambia Statutory instrument

Zambia legislation

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

customs tariffduty remissionfood productsgoods disposalimport dutiesimported goodsmanufacturingrepackaging

Jurisdiction: Zambia
Structure: 3 provisions
Citation: SI 14 of 2026
Dates: Source version 5 Mar 2026

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Dates: Source version 5 Mar 2026

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Purpose and legislative effect

“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.”

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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(I) The surtax payable on the goods set out in the Schedule

Section 2

The goods on which duty has been remitted under regulation

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.

Section 3

29.30

The provision describes goods as powdered milk, including cream (powdered only), imported in bulk for further processing.

Section 0402

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Source record from zambialii.org · Source version 5 Mar 2026

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Showing 3 of 3 provisions

Provision 3

§ 2(I) The surtax payable on the goods set out in the ScheduleProvision

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.

Section 2Verify source

§ 3The goods on which duty has been remitted under regulationProvision

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

Section 3Verify source

Part

SCHEDULE

§ 040229.30Provision

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

Section 0402Verify source

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5 Mar 2026 · currentEnglish

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