CHAPTER 322 - CUSTOMS AND EXCISE: SUBSIDIARY LEGISLATION: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Customs and Excise (Countervailing Duty) (Investigations) Regulations

Customs and Excise (Sprite Rebate) Regulation

Customs and Excise (Refunds and Remissions) (Surtax) Regulations

Customs and Excise (Dumping Duties) (Investigation) Regulations

Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations

Customs and Excise (Remissions) (Nikuv Computers (Israel) Limited) Regulations

Customs and Excise (Suspension) (Excise Duty) Revocation) Regulations

Customs and Excise (Suspension) (Component Parts and Material for Vehicles) (Revocation) Regulations

Customs and Excise (Remissions) (Complant Zambia Limited: Maamba Rural Hospital Project) (Revocation) Regulations

Customs and Excise (Remissions) (Bank of Zambia) (Revocation) Regulations

Customs and Excise (Remissions) (Zambia Railways Limited) (Revocation) Regulations

Customs and Excise (Remissions) (Zambia Consolidated Copper Mines Limited) (Revocation) Regulations

Customs and Excise (Importation of Capital Equipment for Road Construction) Regulation

Customs and Excise (Suspension) (Revocation) Regulations

Customs and Excise (Remission) (Mfuwe Trails Zambia Limited) Regulations

Customs and Excise (Remission) (Kafironda Zambia Limited) Regulations

Customs and Excise (Remission) (Zambia National Oil Company Limited) Regulations

Customs and Excise (Remission) (Eco Tourism Developments (Z) Limited) Regulations

Customs and Excise (Remissions) (Lake Tanganyika Holdings Limited-Ndole Bay Lodge) Regulations

Customs and Excise (Suspension) (Excise Duty) Regulations

Customs and Excise (Remissions) (Telecel Zambia Limited) (Revocation Regulations

Customs and Excise (Remissions) Mines Air Services Limited (Operating as Roan Air Limited) (Revocation) Regulations

Customs and Excise (Remissions) (Zambia Electricity Supply Corporation Limited) (Revocation) Regulations

Customs and Excise (Remissions) (Sun International) (Zambia) (Limited) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations

Customs and Excise (General) Regulations

Customs and Excise (Remissions) (Smelter Co) (No. 2) Regulations

Customs and Excise (Suspension) (Cash Registers) (Revocation) Regulations

Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations

Customs and Excise (Remissions) (Smelter Co) Regulations

Customs and Excise (African Growth and Opportunity Act) Regulations

Customs and Excise (Zambia Defence Force) (Excise Duty) (Remissions) (Revocation) Regulations

Customs and Excise (Suspension) Regulations

Customs and Excise (Suspension) (Medicaments, Agricultural Machinery and Equipment) (Revocation) Regulations

Customs and Excise (Ports of Entry and Routes) Order

Customs and Excise (Spirit) (Refunds, Rebates and Remissions) Regulations

Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations

Customs and Excise (Remissions) (Marasa Holdings Limited) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations

Customs and Excise (Excise Duty) (Suspension) (No. 2) Regulations

Customs and Excise (Remission) (Equinox Copper Ventures Limited - Lumwana Copper Project) Regulations

Customs and Excise (Electrical Machinery and Equipment) (Suspension) Regulations

Customs and Excise (Remission)(Lumwana Mining Company) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations

Customs and Excise (Copper Concentrates) (Export Duty) (Remission) Regulation

Customs and Excise (Excise Duty) (Suspension) Regulation

Customs and Excise (Suspension) (Manufacturing Inputs) Regulations

Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations

Customs and Excise (Suspension) (Development Aid from People to People) Regulations

Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations

Customs and Excise (Suspension) (Development Aid from People to People) Regulations

Customs and Excise (Petroleum Products) (Suspension and Remission) Regulations

Customs and Excise (Suspension) (Fuel) Regulations

Customs and Excise (Remission) (Electronic Communications) Regulations

Customs and Excise (Suspension) (Fire-Fighting Equipment) Regulations

Customs and Excise (Suspension) (Fuel) Regulations

Customs and Excise (Manganese) (Export Duty) (Suspension) Order

Customs and Excise (Sporting Equipment and Articles of Sport) (Suspension) Regulation

Customs and Excise (Suspension) (Crude Oil) Regulations

Customs and Excise (Suspension) (Crude Oil) Regulations

Customs and Excise (Ores and Concentrates) (Export Duty) (Suspension) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations

Customs and Excise (Suspension) (Fuel) Regulations

CUSTOMS AND EXCISE (INDUSTRIAL DRAWBACKS AND REBATES) REGULATIONS

[Section 89]

[Regulations by the Minister]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Interpretation

   3.   Prescribed forms

   4.   Drawback of duty

      FIRST SCHEDULE

      SECOND SCHEDULE

      THIRD SCHEDULE

      FOURTH SCHEDULE

      FIFTH SCHEDULE

SI 58 of 1996,

SI 28 of 1970,

SI 81 of 1970,

SI 184 of 1970,

SI 192 of 1970,

SI 263 of 1970,

SI 346 of 1970,

SI 98 of 1971,

SI 238 of 1971,

SI 139 of 1972,

SI 162 of 1972,

SI 82 of 1973,

SI 6 of 1975,

SI 83 of 1976,

SI 50 of 1980,

SI 20 of 1981,

SI 81 of 1981,

SI 101 of 1981,

SI 94 of 1982,

SI 155 of 1983,

SI 7 of 1983,

SI 76 of 1984,

SI 136 of 1984,

SI 117 of 1984,

SI 19 of 1984,

SI 11 of 1985,

SI 21 of 1992,

SI 21 of 1994.

1.   Title

These Regulations may be cited as the Customs and Excise (Industrial Drawbacks and Rebates) Regulations.

2.   Interpretation

In these Regulations, unless the context otherwise requires—

“customs tariff” means the customs tariff set out in the First Schedule to the Act;

“form” means the appropriate form prescribed in the First Schedule;

“heading” means a heading of the customs Tariff.

[Am by SI 346 of 1970, 11 of 1985.]

3.   Prescribed forms

   (1) All forms required in terms of these Regulations and the copies thereof shall be completed indelibly in a legible manner.

   (2) An officer may refuse to accept any form if he considers that any part of it is illegible or that it has not been properly completed.

4.   Drawback of duty

   (1) In this regulation, unless the context otherwise requires—

“manufacture” includes to process, and cognate expressions shall be construed accordingly.

   (2) Subject to the other provisions of this regulation, if the goods are manufactured within Zambia from materials upon which customs or excise duty has been paid those goods shall, when exported to any country, be subject to a drawback of customs or excise duty paid on such materials.

   (3) Every manufacturer who intends to claim drawback of customs or excise duty under sub-regulation (2) shall inform the Commissioner General in writing before the commencement of the production of the goods for export.

[Am by SI 21 of 1992.]

   (4) Subject to such exceptions as the Commissioner General may allow—

      (a)   a manufacturer who intends to claim drawback under the provisions of this regulation shall, when entering materials imported or taken out of bond for the purpose of manufacture in terms of this regulation, make a note on the face of the relative bill of entry to the effect that the materials or part of them are intended for manufacture and export under drawback;

      (b)   no claim for drawback shall be accepted for materials which have not been entered in the manner prescribed in paragraph (a).

   (5) The officer to whom clearance is presented shall, if practicable, obtain a sample of the materials described in the bill of entry for retention in the custom house with a copy of the bill of entry.

   (6) Every manufacturer shall keep a stock book, in a form approved by the Commissioner General, showing full particulars of all receipts and disposals of materials entered in the manner prescribed in paragraph (a) of sub-regulation (4) in such manner that the materials may readily be accounted for to the satisfaction of an officer.

   (7) The Commissioner General may, after consultation with the manufacturer determine the quantity of any material required to be consumed in the manufacture of any goods and, for the purpose of this regulation, the quantity so determined shall be presumed, in the absence of evidence to the contrary, to have been consumed in the manufacture of such goods.

   (8) When a manufacturer wishes to export his goods under drawback he shall, when effecting entry for export of the goods—

      (a)   present to an officer an application for drawback on Form No. 44 together with the original invoices relative to the material consumed in the manufacture of the goods; and

      (b)   produce the goods for examination by an officer.

   (9) Before he gives authority for export, the officer shall satisfy himself that the material in respect of which drawback is claimed is in fact the material which has been consumed in the manufacture of the goods and, having so satisfied himself, he shall cause customs seals to be placed upon the packages in which the goods have been packed for export.

   (10) The consignee’s copy of the application shall be returned to the manufacturer after the particulars entered therein have been verified by the officer and the manufacturer shall then be responsible for obtaining signatures of the appropriate declaration of receipt by the persons mentioned therein.

   (11) Upon the return of the consignee’s copy of the application with the declaration of receipt signed by the persons specified, the officer shall send the relative application for drawback, together with the consignee’s copy of the application, to the Commissioner General who shall, if the application is in order, thereupon authorise the payment of the drawback on the materials consumed in the manufacture of the goods according to the tariff in force at the date of export of the goods:

Provided that the amount of the drawback shall not exceed the actual amount of duty paid on the materials.

   (12) Notwithstanding the provisions of sub-regulations (10) and (11) relating to the declaration of receipt, the Commissioner General may exempt the manufacturer from production of the declaration of receipt referred to in those sub-regulations if the manufacturer submits to him a declaration on any other customs form signed by the consignee or by a customs officer or other approved official of the country to which the goods have been despatched that the goods have been received in that country.

   (13) No claim for drawback in terms of this regulation shall be recognised unless the documents referred to in sub-regulation (8) have been presented and the packages have been produced to an officer for sealing before the goods are despatched.

   (14) A manufacturer who has exported his goods under drawback of duty may, if he so wishes, elect to offset the amount of any drawback due to him as a credit against future payment of duty on goods imported subsequently by him:

Provided that a manufacturer who exercises this option shall make an endorsement to this effect on Form No. 44 presented in terms of paragraph (a) of subsection (8) above.

[Am by SI 21 of 1994.]

   (15) An exporter who has obtained goods from another person, or a manufacturer who has obtained materials imported or produced by another person, shall be entitled to claim drawback of duty:

Provided that the exporter or manufacturer, as the case may be, complies with the other provisions of this regulation.

[Am by SI 21 of 1994.]

SCHEDULES

FIRST SCHEDULE

[Regulation 2]

PRESCRIBED FORMS

FORMS RELATING TO PAYMENT OF DUTY

Form No. 44

Combined payment voucher and application for drawback of duty.

SECOND SCHEDULE

[Revoked by SI 24 of 1988.]

THIRD SCHEDULE

[Revoked by SI 11 of 1985.]

FOURTH SCHEDULE

[Revoked by SI 11 of 1985.]

FIFTH SCHEDULE

[Revoked by SI 11 of 1985.]

CUSTOMS AND EXCISE (COUNTERVAILING DUTY) (INVESTIGATIONS) REGULATIONS

[Section 198]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Interpretation

   3.   Complaints concerning export to Zambia of subsidised goods

   4.   Investigation and report

   5.   Further investigations by the Minister

SI 54 of 1994.

1.   Title

These Regulations may be cited as the Customs and Excise (Countervailing Duty) (Investigations) Regulations.

2.   Interpretation

In these Regulations, unless the context otherwise requires—

“complaint” means a complaint under regulation three;

“countervailing duty” means the duty chargeable under section 74 A of the Act;

“domestic value”, in relation to any goods, has the meaning ascribed to it in section 74 of the Act;

“goods of Zambian origin” means goods that are grown, manufactured or produced in Zambia;

“subsidised imports” means goods in respect of which any export compensation, incentive, subsidy or other payment is paid or payable to an exporter, manufacturer or supplier of the goods.

3.   Complaints concerning export to Zambia of subsidised goods

   (1) A person who considers that—

      (a)   an industry by which goods of Zambian origin are grown, produced or manufactured has been or is likely to be adversely affected by reason of the importation or likely importation into Zambia of subsidised imports; and

      (b)   a countervailing duty ought to be imposed on those subsidised imports;

may make a complaint to the Commissioner General in writing in a form approved by the

Commissioner General.

   (2) The complainant shall furnish the following information in support of his complaint:

      (a)   a precise description and precise specifications of the subsidised imports;

      (b)   the country of origin and the country from which the goods are exported to Zambia;

      (c)   the name and address of the producer of the subsidised imports;

      (d)   the name and address of the exporter of the goods to Zambia;

      (e)   the name and address of the importer or seller of the subsidised imports;

      (f)   the domestic value of the subsidised imports in their country of origin or in the country from which the goods are exported to Zambia;

      (g)   the cost, including freight and insurance, at which the subsidised imports have been or are likely to be imported into Zambia;

      (h)   the amount of the export compensation, incentive, subsidy or other payment alleged to be paid or payable in respect of the goods;

      (i)   a precise description and precise specifications of goods of Zambian origin which have been or are likely to be sold in competition with the subsidised imports;

      (j)   the selling price and the cost structure of the goods of Zambian origin likely to be affected by the sale of the subsidised imports;

      (k)   the extent to which the sale of the goods of Zambian origin is likely to be adversely affected by the sale of the subsidised imports.

4.   Investigation and report

On receipt of a complaint, it shall be the duty of the Commissioner General—

      (a)   forthwith to undertake an investigation into the amount of any export compensation, incentive, subsidy or other payment paid or payable in respect of the goods to which the complaint relates; and

      (b)   to report to the Minister the results of his investigation.

5.   Further investigations by the Minister

On receipt of the report made by the Commissioner General under regulation four, the Minister may cause further investigation of the complaint to be undertaken in consultation with the Minister responsible for trade, to ascertain whether, having regard to all the circumstances of the case and to the procedures and conditions stipulated in any international trade agreements to which the Republic is a signatory, it would be in the public interest to impose a countervailing duty in respect of the subsidised imports to which the complaint relates.

CUSTOMS AND EXCISE (SPIRIT REBATE) REGULATIONS

[Section 89 ]

[RETAINED AS PER S.15 OF INTERPRETATION AND GENERAL PROVISIONS ACT]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

[Regulations by the Minister]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Interpretation

   3.   Prescribed forms

   4.   Grant of rebates

   5.   Methylation of spirits

   6.   Obligation of distillers to keep books

   7.   Grant of authority to use rebated spirits

   8.   Manner of obtaining rebated spirits

   9.   Security of rebated spirits

   10.   Potability of rebated spirits

   11.   Special provisions with respect to authorised users of rebated spirits

   12.   Obligation of authorised users to keep books

   13.   Obligation of authorised users to render returns

   14.   Prescribed fees

   15.   Disposals of rebated spirits by authorised users

   16.   Revocation of authority

   17.   Remission of duty on rebated spirits which are lost or destroyed

   18.   Revocation and saving

      FIRST SCHEDULE

      SECOND SCHEDULE

      THIRD SCHEDULE

[Regulations by the Minister]

SI 86 of 1966,

SI 231 of 1968,

SI 18 of 1970,

SI 348 of 1970,

SI 246 of 1971,

SI 8 of 1975,

SI 19 of 1986,

SI 28 of 1988,

Act 13 of 1994.

1.   Title

These Regulations may be cited as the Customs and Excise (Spirit Rebate) Regulations.

2.   Interpretation

   (1) In these Regulations, unless the context otherwise requires—

“authorised user” means a person authorised under regulation 7 to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations;

“coloured methylated spirits” means spirits methylated in accordance with these Regulations to every one hundred litres of which has been added three-eighths of a litre of mineral naphtha (petroleum oil) and not less than one hundred and fifty-six milligrammes by weight of powdered methyl dye;

“form”, when referred to by number, means the appropriate form prescribed in the First Schedule;

“industrial methylated spirits” means unsweetened and unflavoured spirits of which have been added five parts by volume of wood naphtha to every ninety-five parts by volume of spirits;

“industrial methylated spirits (R grade)” means unsweetened and unflavoured spirits of the British Pharmacopoeia standard for ninety-five per centum ethyl alcohol to which have added five parts by volume of pure methyl alcohol to every ninety-five parts by volume of such spirits and to which mixture has been added—

      (a)   one part of quassin solution to every one hundred parts of the mixture; or

      (b)   one part of quassin powder to every one thousand parts of the mixture; or

      (c)   one part of benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate to every one hundred thousand parts of the mixture;

“methylated spirits” includes coloured methylated spirits, industrial methylated spirits and industrial methylated spirits (R grade);

“official requisition” means an official requisition issued by an authorised user in terms of sub- regulation (2) of regulation 8;

“rebated” means under rebate of duty granted by these regulations.

   (2) Any reference in these Regulations to the letters “B.P.”, “B.P.C.” or “N.F.”, in relation to a preparation, shall be construed as a reference to the formula of that preparation as set out in the most recent edition of the British Pharmacopoeia, British Pharmaceutical Codex or National Formulary, as the case may be, in which it is published.

[Am by SI 348 of 1970.]

3.   Prescribed forms

All forms and copies thereof shall be completed indelibly in a legible manner and an officer may refuse to accept any form if he considers that any part of it is illegible or that it has not been properly completed.

4.   Grant of rebate

   (1) Subject to the provisions of these Regulations, a rebate is hereby granted of the whole of the customs duties on spirits specified in Part I of the Second Schedule, on condition that the spirits are imported or taken out of bond by an authorised user.

   (2) Subject to the provisions of these Regulations, a rebate is hereby granted of the whole of the excise duties on spirits specified in Part II of the Second Schedule when manufactured in Zambia by a distiller—

      (a)   on the removal of such spirits from licensed premises to an authorised user in pursuance of the terms of—

      (i)   an official requisition; and

      (ii)   a removal warrant issued by an officer; or

      (b)   on the clearance in terms of regulation 53 of the Customs and Excise (General) Regulations, and removal of such spirits from a warehouse under the control of and licensed in the name of such distiller to an authorised user in pursuance of the terms of an official requisition; or

      (c)   on the methylation of such spirits by a distiller on licensed premises in accordance with regulation 5; or

      (d)   on the removal from one authorised user to another authorised user;

Provided that nothing contained in this sub-regulation shall be construed as prohibiting the removal of spirits on which the duty has not been paid—

      (i)   from one distillery to another; or

      (ii)   from a licensed distillery to a warehouse if the warehouse is under the control of and is licensed in the name of the same person as the distillery;

for use or disposal under rebate.

[Am by SI 348 of 1970.]

5.   Methylation of spirits

   (1) Methylated spirits shall only be manufactured in the form of—

      (a)   coloured methylated spirits; or

      (b)   industrial methylated spirits; or

      (c)   industrial methylated spirits (R grade).

   (2) Spirits shall be methylated only—

      (a)   in the presence of an officer;

      (b)   in a room or store approved by the Commissioner-General for the purpose of methylation;

      (c)   in such fixed mixing vessels as may be approved by the proper officer for the purpose of methylation, being vessels which are—

      (i)   equipped with means of taking account of the spirits; and

      (ii)   capable of being properly secured; and

      (iii)   clearly marked to show the type of methylated spirits contained therein.

   (3) The only spirits to be used in methylation shall be unsweetened and unflavoured spirits of a strength of not less than ninety per cent of alcohol by volume determined by Gay Lussac’s hydrometer.

   (4) No substance shall be added to or mixed with spirits in the course of methylation except—

      (a)   denaturants as provided for in these Regulations;

      (b)   water in such quantities as will not reduce the strength of methylated spirits below ninety per cent of alcohol by volume determined by Gay Lussac’s hydrometer.

   (5) Except with the written permission of the Commissioner-General, the quantity of spirits used for methylation at any one time shall not be less than one thousand litres.

   (6) Coloured methylated spirits shall be manufactured in accordance with either of the following formulae:

(a)Litres
Spirits-95.0
Wood naphtha-3.5
Crude pyridine . .1.5
100.0

(b)Litres
Spirits95.0
Crude butyl alcohol4.0
Crude pyridine-1.0
100.0

   (7) Wood naphtha, crude butyl alcohol, crude pyridine, mineral naphtha, methyl violet dye, pure methyl alcohol, quassin solution, quassin powder and benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate used in the methylation of spirits shall conform to the standards set out in the Third Schedule.

   (8) A distiller may, in addition to other denaturants provided for in these Regulations, add resin in quantities of not less than nineteen grammes per litre to industrial methylated spirits to be supplied by him to furniture makers for polishing furniture.

   (9) No denaturants, other than methyl violet dye, shall be used in the methylation of spirits until a sample thereof has been approved by the Commissioner-General.

   (10) No denaturants shall be used in the methylation of spirits unless they have been stored in a place or in vessels secured to the satisfaction of the proper officer and opened only with the approval of an officer.

[Am by SI 348 of 1970, 28 of 1988.]

6.   Obligation of distillers to keep books

A distiller who methylates spirits shall keep a book in which shall be clearly recorded daily or at any time when required to do so by an officer in litres and proof litres the quantities and strengths of each type of methylated spirits manufactured and disposed of by him.

[Am by SI 348 of 1970.]

7.   Grant of authority to use rebated spirits

   (1) Subject to the provisions of these Regulations, the Commissioner-General may, in writing, authorise any person to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations.

   (2) Every authority granted in terms of sub-regulation (1) shall specify—

      (a)   the premises on which the spirits are to be used; and

      (b)    the purpose for which the spirits are to be used; and

       (c)    the manner in which the spirits are to be used.

   (3) The Commissioner-General shall not authorise any person to use rebated spirits for any purpose unless he is satisfied that the use of industrial methylated spirits or industrial methylated spirits (R grade) would be unsuitable for or detrimental to that purpose.

   (4) The Commissioner-General may, before authorising any person to use rebated spirits require that person—

      (a)   to enter into a bond in Form No. 127 with sufficient surety to be approved by the Commissioner-General in a sum likewise to be approved, for the security of duty and for compliance with the provisions of the Act and these Regulations; or

      (b)   to furnish the Commissioner-General with a written undertaking that the person will not use or dispose of the spirits otherwise than in accordance with the terms of his authority or the provisions of these Regulations, unless he has first obtained the approval therefor of the proper officer and has paid to that officer an amount equal to the rebate of duty granted on the spirits by these Regulations.

8.   Manner of obtaining rebated spirits

   (1) No authorised user shall obtain rebated spirits which he is authorised to use otherwise than—

   (a)   by importation in accordance with the provisions of regulation 18 of the Customs and Excise (General) Regulations; or

      (b)   from a warehouse in accordance with the provisions of regulation 53 of the Customs and Excise (General) Regulations; or

      (c)   from a distiller; or

      (d)   from an authorised user in such quantities as may be determined by the Commissioner- General.

   (2) An authorised user who wishes to obtain rebated spirits from his supplier in Zambia shall issue such supplier with an official requisition, obtainable from the Commissioner-General in book form, and shall retain the counterfoil thereof. An authorised user who imports rebated spirits shall present a completed official requisition, obtainable from the Commissioner-General in book form, to an officer at the time of making entry of such spirits.

   (3) An authorised user who obtains rebated spirits in accordance with the provisions of this regulation shall—

      (a)   if the spirits were obtained by importation in accordance with the provisions of regulation 18 of the Customs and Excise (General) Regulations, retain a copy of Form No. 84 relating thereto;

      (b)   if the spirits were obtained from a warehouse in accordance with the provisions of regulation 53 of the Customs and Excise (General) Regulations, retain a copy of Form No. 84 relating thereto;

      (c)   if the spirits were obtained from a distiller, retain the removal warrant relating thereto;

      (d)   if the spirits were obtained from another authorised user, retain any delivery notes and invoices relating thereto;

for a period of two years after the date of importation or purchase, as the case may be.

[Am by SI 348 of 1970.]

9.   Security of rebated spirits

An authorised user shall ensure that—

      (a)   any rebated spirits obtained by him in accordance with these Regulations are kept in a secure place under the control of the authorised user or some responsible person appointed by him and are withdrawn from stock only under the supervision of such user or person and in such quantities as are required for immediate use; and

      (b)   any direction given by a proper officer regarding the location and security of such place and the control to be exercised over withdrawals is complied with.

10.   Potability of rebated spirits

   (1) An authorised user who uses rebated spirits for a purpose other than the manufacture of flavouring essences, medicinal preparations or potable liquors shall, if the Commissioner- General so requires, render the spirits unpotable, either in the course of manufacture or by special denaturation.

   (2) Except with the written permission of the Commissioner-General, no authorised user shall purify or recover by distillation or other means any rebated spirits which have been rendered unpotable.

11.   Special provisions with respect to authorised users of rebated spirits

   (1) No authorised user shall use rebated spirits for the purpose of—

      (a)   manufacturing a medicinal preparation unless such preparation is manufactured under the personal supervision of a pharmacist; or

      (b)   manufacturing any preparation other than a medicinal preparation, except in accordance with such formula as the Commissioner-General may from time to time approve.

   (2) If the Commissioner-General so directs, no authorised user shall carry out any manufacturing operation in which rebated spirits are used unless the operation is supervised by an officer.

   (3) Where the operations of an authorised user who uses large quantities of rebated spirits are continuous, the Commissioner-General may, notwithstanding anything in these Regulations contained, make such special arrangements as will protect the revenue in relation to the particular nature of the operation.

12.   Obligation of authorised users to keep books

   (1) Every authorised user shall keep a stock book, in a form approved by the Commissioner- General, showing full particulars of all receipts and disposals of rebated spirits in respect of each month and the stock on hand at the end of each month, in such manner that the rebated spirits can readily be accounted for to the satisfaction of an officer:

Provided that, if the authorised user is licensed in terms of section 93 of the Act, the Commissioner-General may allow him to keep such books as will comply with the provisions of section 108 of the Act and this sub-regulation without duplication of work.

   (2) If an authorised user fails to keep a stock book in the manner prescribed in sub-regulation (1), any rebated spirits received by the authorised user during the period when the stock book was not so kept shall be deemed to have been used for a purpose other than that for which the rebate was granted unless the authorised user satisfies the Commissioner-General that the rebated spirits were used for the purpose for which the rebate was granted.

13.   Obligation of authorised users to render returns

   (1) Every authorised user, other than an authorised user to whom the provisions of sub- regulation (2) apply, shall, on or before the fourteenth day of each month, render to the proper officer a correct and legible return in duplicate, in a form approved by the Commissioner- General, of the quantities of rebated spirits on hand at the beginning of and received during the previous month, the quantity used, sold or otherwise disposed of during that month and the quantity on hand at the end of that month:

Provided that, if the authorised user is licensed in terms of section 93 of the Act, the Commissioner-General may allow him to render such returns as will comply with the provisions of section 108 of the Act and this sub-regulation without duplication of work.

   (2) An authorised user who is authorised to use spirits solely for scientific, teaching or experimental purposes shall, if required to do so by the Commissioner-General, render to the proper officer such returns as the Commissioner-General may require.

   (3) An authorised user who is authorised to use rebated spirits in the manufacture of potable liquor shall, as soon as he has completed a manufacturing operation, render to the proper officer a return in such form as the Commissioner-General may require.

14.   Prescribed fees

   (1) Subject to the provisions of this regulation, every authorised user shall—

      (a)   on authorisation in terms of these Regulations, pay an authorisation fee of five hundred fee units; and

      (b)   on or before the 31st January, in each year following the year in which he was authorised in terms of these Regulations, pay an annual fee of five hundred fee units.

   (2) No authorisation fee or annual fee shall be payable by an authorised user who is authorised to use rebated spirits solely for scientific, teaching or experimental purposes or in a hospital.

   (3) Where an authorised user who has paid a fee under this regulation is granted a further authority in terms of these Regulations, he shall not be liable to pay any additional authorisation fee or annual fee in respect of that further authority.

   (4) A person whose authority is revoked under regulation 16 shall not be entitled to a refund of the whole or any portion of an authorisation fee or annual fee which he has paid under this regulation.

[Am by SI 8 of 1975, Act 13 of 1994.]

15.   Disposals of rebated spirits by authorised users

No authorised user shall use or dispose of rebated spirits otherwise than in accordance with the terms of his authority or the provisions of these Regulations unless he has first obtained the approval therefor of the proper officer and has paid to that officer an amount equal to the rebate of duty granted on those spirits by these Regulations.

16.   Revocation of authority

   (1) If an authorised user dies or ceases to use rebated spirits in accordance with the terms of the authority granted to him under these Regulations, he or his personal representative, as the case may be, shall notify the proper officer thereof.

   (2) The Commissioner-General may revoke any authority granted to an authorised user under these Regulations if the authorised user—

      (a)   dies; or

      (b)   ceases to use rebated spirits in accordance with the terms of that authority; or

      (c)   contravenes or fails to comply with any of the provisions of these Regulations.

   (3) If any authority granted to an authorised user is revoked under sub-regulation (2), such user or his personal representative, as the case may be, shall, within a period of time fixed by the Commissioner-General, dispose of any rebated spirits obtained by virtue of such authority in such manner as the Commissioner-General may direct.

17.   Remission of duty on rebated spirits which are lost or destroyed

   (1) Subject to the provisions of this regulation, the whole of the duty on rebated spirits shall be and is hereby remitted where such spirits—

      (a)   are lost in the course of and by reason of the process of their manufacture on the premises of an authorised user, not being licensed premises; or

      (b)   are lost, without going into consumption, in the course of manipulation on licensed premises deemed to be a warehouse in terms of subsection (5) of section 58 of the Act, to the extent that the losses do not exceed the maximum allowances for deficiencies prescribed by regulation 60 of the Customs and Excise (General) Regulations; or

      (c)   are lost, without going into consumption, whilst stored in a place on licensed premises set aside for the storage of rebated spirits which is secured by an excise lock and a trader’s lock and which is opened only in the presence of an officer; or

      (d)   are lost, without going into consumption—

      (i)   in the course of manipulation; or

      (ii)   whilst stored;

on the premises of an authorised user, not being licensed premises, to the extent that the losses are within either of the following limits:

A. 0.5 per centum of the total proof content of spirits, expressed in litres, held on the premises during the course of the month; or

B. 0.75 per centum of the total proof content of spirits, expressed in litres, withdrawn from stock for manipulation or use during the course of the month; or

      (e)   are destroyed by accident or lost by accident without going into consumption- (i) in the course of manufacture on premises other than licensed premises; or

      (ii)   in the course of manipulation, whether on licensed premises or otherwise; or

      (iii)   whilst stored, whether on licensed premises or otherwise; or

      (iv)   whilst in transit from one authorised user to another authorised user.

   (2) The duty on rebated spirits referred to in paragraph (c), (d) or (e) of sub-regulation (1) shall only be remitted in cases where the Commissioner-General is satisfied that every reasonable effort was made and precaution taken to prevent their loss or destruction.

   (3) An authorised user who wishes the duty on any rebated spirits to be remitted by virtue of paragraph (e) of sub-regulation (1) shall, as soon as possible after the destruction or loss occurred, notify the proper office and shall thereafter submit a written explanation of the circumstances in which the destruction or loss occurred to the proper officer.

[Am by SI 348 of 1970.]

18.   Revocation and saving

   (1) The Customs and Excise (Spirit Rebate) Regulations 1965, are hereby revoked.

   (2) Any authority to use rebated spirits, other than methylated spirits, under rebate which was in force under the Regulations revoked by sub-regulation (1) immediately before the *commencement of these Regulations shall be deemed to have been granted under these Regulations.

   (3) Any authorization fee paid under the Regulations revoked by sub-regulation (1) shall be deemed to have been paid under these Regulations.

   (4) Any annual fee paid under the Regulations revoked by sub-regulation (1) in respect of a period expiring after the *commencement of these Regulations shall be deemed to have been paid under these Regulations.

[*18th March, 1966.]

FIRST SCHEDULE

[Regulation 2]

PRESCRIBED FORMS

REBATE FORMS

No.

Description

82.

Bill of entry for the clearance of goods for consumption under rebate.

83.

Voucher for official correction of a bill of entry in Form No. 82.

84.

Bill of entry for the clearance of warehoused goods for consumption under rebate.

85.

Voucher for official correction of a bill of entry in Form No. 84.

127.

Spirit rebate bond.

BOND

SECOND SCHEDULE

[Regulation 4]

PART I
REBATE OF CUSTOMS DUTIES

Item

Goods

1.

Spirits for use solely for scientific, teaching or experimental purposes.

2.

Spirits for use in the manufacture of any medicinal preparations, re-agent, microscopic stain or indicator.

PART II
REBATE OF EXCISE DUTIES

Item

Goods

1.

Spirits for use solely for scientific, teaching or experimental purposes.

2.

Spirits for use in the manufacture of any medicinal preparations, re-agent, microscopic stain or indicator.

[Am by SI 19 of 1986.]

6.

Spirits for use in the cleaning of the following parts of oil mills:

   (a)   cage and cage bars; and

   (b)   line cocks; and

   (c)   thermometer and viscosity meter housing, together with adjacent piping.

7.

Spirits for use in the manufacture of explosives.

8.

Spirits for use in the manufacture of any medicinal preparation, re-agent, microscopic stain or indicator.

[Am by No. 231 of 1968, Nos. 18 and 348 of 1970 and No. 246 of 1971.]

THIRD SCHEDULE

[Regulation 5]

STANDARDS REQUIRED FOR DENATURANTS USED IN THE METHYLATION OF SPIRITS

1.   WOOD NAPHTHA

   (1) The wood naphtha must, to the satisfaction of the Commissioner-General, possess such a degree of nauseousness as to render a mixture of one part of the wood naphtha with nineteen parts of spirits unfit for use as a beverage.

   (2) The wood naphtha must contain not less than 72 per centum by volume of methyl alcohol.

   (3) The volume of wood naphtha required to decolourise a solution containing 0.5 gram of bromine must not exceed 30 ml.

   (4) –

   (a)    The wood naphtha must be neutral or only slightly alkaline to litmus;

      (b)   25 ml of the wood naphtha mixed with 25 ml distilled water should require for neutralisation at least 5 ml of deci-normal acid when methyl orange is used as the indicator.

   (5) The wood naphtha must not contain more than 12 grams per 100 ml of acetone, aldehydes and higher ketones, estimated as “acetone” by the formation of iodoform according to Messinger’s Method.

   (6) The wood naphtha must not contain more than 3 grams per 100 ml of esters, determined by hydrolysis and calculated as methyl acetate.

2.   CRUDE BUTYL ALCOHOL

   (1) The crude butyl alcohol shall be butyl alcohol of water white colour and of a specific gravity of 0.810 to 0.814 at a temperature of 15.6ºC.

   (2) It should have a refractive index 1.39 to 1.40 at 20ºC.

   (3) It should have a boiling range of 110ºC to 114ºC at an atmospheric pressure of 650 mms.

3.   CRUDE PYRIDINE

   (1) Crude pyridine should consist of pyridine bases, and should not be more deeply coloured than a mixture of 2 ml of deci-normal iodine with one litre of water.

   (2) It should mix readily and completely with spirits and should give a clear or only slightly opalescent solution when mixed with twice its volume of water.

   (3) 10 ml of a 1 per centum solution in water should produce immediately a distinct crystalline precipitate on vigorous shaking after the addition of 5 ml of an aqueous solution of cadmium chloride containing 5 grams of the anhydrous fused salt in 100 ml and an abundant separation of crystals within ten minutes.

   (4) A white precipitate should be formed when 10 ml of a 1 per centum solution in water are mixed with 5 ml of Nessler’s reagent.

   (5) 1 ml of crude pyridine dissolved in 10 ml of distilled water should require not less than 9.5 ml of normal sulphuric acid for neutralisation using Congo Red paper as indicator.

   (6) 100 ml slowly heated under the conditions laid down for Benzol for Motor Fuel by the British Standard Specification B.S. 658:52 should give a distillate of at least 50 ml at a temperature of 140ºC and 90 ml at 160ºC.

4.   MINERAL NAPHTHA (PETROLEUM OIL)

The mineral Naphtha must be petroleum oil of a specific gravity of not less than 0.800 and must possess the characteristic odour and taste of commercial paraffin oil used for burning purposes.

5.   METHYL VIOLET DYE (COLOUR INDEX NO. 680)

The methyl violet dye must be in the form of small crystals readily and completely soluble in 95 per centum alcohol.

6.   PURE METHYL ALCOHOL

   (1) Specific Gravity at 25ºC not more than 0.7864.

   (2) Refractive Index (stated in terms of sodium light of wavelength 589.3 mu at a temperature of 20ºC): no greater than 1.33.

   (3) Acidity: not greater than 0.006 per centum w/v (as acetic acid).

   (4) Distillation: not less than 95 per centum should distil between 60ºC and 62ºC at an atmospheric pressure of 650 mms.

   (5) Non-Volatile Residue: not greater than 0.01 per centum w/v.

   (6) Acetone: not greater than 0.1 per centum w/v.

7.   QUASSIN SOLUTION

   (1) The quassin solution used for denaturing shall be obtained from a source approved by the Commissioner-General.

   (2) The quassin solution must possess such a degree of bitterness that when diluted and tested in the manner set out hereunder it shall taste definitely bitter and be unpalatable to at least three out of five suitably qualified persons comprising a tasting panel nominated by the Commissioner-General.

The quassin solution shall be diluted 1 in 25,000 with distilled water and tested by holding 7.5 ml of the diluted solution in the mouth for thirty seconds.

   (3) It shall consist of a purified extract of quassia wood in spirit, and shall have no more than a pale straw colour.

   (4) When evaporated spontaneously on filter paper it shall have no butyric odour.

   (5) 10 ml shall require not more than 3 ml of 0.1 N sodium hydroxide solution for neutralisation to phenolphthalein.

   (6) Total solids shall not exceed 2 per centum w/v.

8.   QUASSIN POWDER

   (1) Quassin powder used for denaturing shall be obtained from a source approved by the Commissioner-General.

   (2) The quassin powder must possess such a degree of bitterness that when prepared and tested in the manner set out hereunder it shall taste definitely bitter and be unpalatable to at least three out of five suitably qualified persons comprising a tasting panel nominated by the Commissioner-General.

0.4 gm of the quassin powder shall be dissolved in 20 ml of 95 per centum ethanol, and 0.2 ml of the resulting solution shall be diluted to 1 litre with distilled water and tested by holding 7.5 ml of the diluted aqueous solution in the mouth for thirty seconds.

   (3) It shall consist of a purified isolate from quassia wood standardised by dilution with boric acid powder, and shall have not more than a very pale cream colour.

   (4) The optical density of a solution, obtained by diluting 10 ml of a 1 per centum w/v solution of the powder in 95 per centum ethanol to 1,000 ml with water, shall be not less than 0.400 when measured in a 1 cm cell at a wavelength of 258, water being used in the reference cell.

   (5) The quassin powder shall be freely soluble in alcohol.

9.   BENZYLDIETHYL

(2:6-Xylylcarbamoyl Methyl) AMMONIUM BENZOATE

   (1) Benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate (C28H34O3N2) used for denaturing shall be obtained from a source approved by the Commissioner-General.

   (2) Benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate must possess such a degree of bitterness that when prepared and tested in the manner set out hereunder it shall taste definitely bitter and be unpalatable to at least three out of five suitably qualified persons comprising a tasting panel nominated by the Commissioner-General.

The benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate shall be dissolved in distilled water and diluted with distilled water to give a solution containing 1 milligram of the solid in 25 litres of water (1 part in 25 million). This diluted solution shall be tested by holding 7.5 ml in the mouth for thirty seconds.

   (3) It shall be very freely soluble in alcohol and water, giving a clear, colourless solution reasonably free from extraneous matter.

   (4) It shall melt between 150ºC and 160ºC.

   (5) A saturated solution in water shall be neutral or only very faintly alkaline to litmus paper.

CUSTOMS AND EXCISE (REFUNDS AND REMISSIONS) (SURTAX) REGULATIONS

[Section 89]

[Regulations by the Minister]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Refund or remission of surtax on opaque beer supplied to an approved person

   3.   Remission to Government

SI 297 of 1968,

SI 347 of 1970,

SI 27 of 1972,

SI 93 of 1972.

1.   Title

These Regulations may be cited as the Customs and Excise (Refunds and Remissions) (Surtax) Regulations.

2.   Refund or remission of surtax on opaque beer supplied to an approved person

A refund or remission of surtax of four ngwee per dekalitre shall be granted, subject to such conditions as the Commissioner-General may impose with respect to the making of claims for such refund or remission, on opaque beer removed by a manufacturer of opaque beer from his licensed premises for disposal to any person approved by the Minister responsible for local government for the purpose of this regulation.

[Am by SI 347 of 1970.]

3.   Remission to Government

A refund or remission of the whole of the surtax on opaque beer shall be granted to the Government of the Republic of Zambia, subject to the condition that a certificate under the hand of a responsible officer of the Government is furnished to the Commissioner-General certifying that the goods are for the exclusive use of the Government of Zambia.

[Am by SI 19 of 1974.]

   

CUSTOMS AND EXCISE (DUMPING DUTIES) (INVESTIGATION) REGULATIONS

[Section 198]

[Regulations by the Minister]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Interpretation

   3.   Complaints concerning dumping of goods

   4.   Investigation of complaints by Commissioner-General

   5.   Investigation of complaints by board or person

   6.   Powers of board or person

GN 20 of 1964,

GN 497 of 1964,

SI 275 of 1966.

1.   Title

These Regulations may be cited as the Customs and Excise (Dumping Duties) (Investigation) Regulations.

2.   Interpretation

In these Regulations, unless the context otherwise requires—

“goods of Zambian origin” means goods grown, produced or manufactured in Zambia;

“goods the subject-matter of the complaint” means goods in relation to which a complaint is made in terms of regulation 3.

3.   Complaints concerning dumping of goods

   (1) Any person who considers that an industry in Zambia in which he has an interest has been or is likely to be adversely affected by reason of the import or likely import into Zambia of goods in such circumstances as to be likely to warrant the imposition of a dumping duty may make a complaint to the Commissioner-General and request the Commissioner-General to make an investigation and report in relation to such goods.

   (2) Any person who makes a complaint in terms of sub-regulation (1) shall, as far as possible, furnish to the Commissioner-General in relation to the goods the subject-matter of the complaint—

      (a)   an exact description and specification of such goods;

      (b)   the name of the country in which such goods were grown, produced or manufactured;

      (c)   the name of the country from which such goods have been or are likely to be exported;

      (d)   the name and address of the person by whom such goods were grown, produced or manufactured or by whom such goods were exported;

      (e)   the name and address of the importer of the goods;

      (f)   the domestic value of such goods in the country in which they were grown, produced or manufactured or, as the case may be, the domestic value of such goods in the country from which they have been or are likely to be exported;

   (g)   the price at which such goods have been imported or are likely to be imported into Zambia;

      (h)   the price at which such goods have been or are likely to be sold to consumers in Zambia;

      (i)   a detailed description of—

      (i)   the goods of Zambian origin which have been or are likely to be sold in competition with the goods the subject-matter of the complaint;

      (ii)   the extent to which the sale of the goods of Zambian origin is likely to be adversely affected by the sale of goods the subject-matter of the complaint.

[Am by SI 275 of 1966.][Ed note: SI 275 of 1966 has been repealed]

4.   Investigation of complaints by Commissioner-General

Upon receipt of a complaint in terms of regulation 3, the Commissioner-General shall forthwith make an investigation as to—

      (a)   the domestic value; and

   (b)   the export price of the goods the subject-matter of the complaint and report the result of such investigation to the Minister.

5.   Investigation of complaints by board or person

Upon receipt of the report made by the Commissioner-General under regulation 4, the Minister may, if he thinks fit, instruct a board or person appointed by the Minister further to investigate the complaint and to report to the Minister whether, having regard to all the circumstances, it would be in the public interest to impose a dumping duty in respect of the goods the subject-matter of the complaint.

[Am by SI 275 of 1966.][Ed note: SI 275 of 1966 has been repealed]

6.   Powers of board or person

The board or person charged with the investigation of the complaint made in terms of sub- regulation (1) of regulation 3 shall have all the powers, rights, privileges and duties conferred or imposed upon a commissioner by the inquiries Act and the provisions of the said Act shall apply for the purposes of such inquiry.

CUSTOMS AND EXCISE (REBATES, REFUNDS AND REMISSIONS) (GENERAL) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

[Regulations by the Minister]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Interpretation

   3.   Export drawback or remission of duty

   4.   Refund or remission of excise duty or surtax on goods destroyed or returned to licensed premises

   5.   Refund of duty overpaid

   6.   Refund or remission of duty on goods destroyed by accident or lost by accident while under customs control

   7.   Refund or duty on defective goods surrendered after having been released from customs control

   8.   Remission of duty on deficiencies in wet goods in bulk consigned to Zambia

   9.   Rebate of customs duty on goods temporarily imported into Zambia

   10.   Rebates of duty on goods re-imported into Zambia after having been exported from Zambia

   11.   Rebate of duty on petty consignments

   12.   Rebate or remission of duty for diplomatic personnel Cap. 21

   13.   Rebate of duty for tourists

   14.   Rebate for duty for commercial travellers' samples

   15.   Rebate of duty on new resident's effects

   16.   Rebate of duty on travellers' effects

   17.   Rebate of duty on materials to be used in occupational therapy or for the occupational training of the blind

   18.   Rebate, refund or remission of duty for scientific, relief or other programmes on schemes or business enterprises

   19.   Rebate or remission of duty for approved technical assistance staff or experts

   20.   Rebate of duty on goods imported or purchased by Tazara

   21.   Rebate of duty on goods for an approved pipeline project

   22.   Rebate or refund of customs duty on fuel, lubricants and consumable technical supplies for certain aircraft

   23.   Rebate or refund of duty on aircraft stores and equipment for aircraft engaged in international air navigation, search or rescue

   24.   Rebate of duty on airline and airline operators' documents

   25.   Refunds or remissions of duty for mining right holder

   26.   Rebate or remission of duty on goods imported by National Assembly.

   27.   Repeal of Statutory Instrument 12 of 1967

SI 16 of 1996,

SI 69 of 1996,

SI 13 of 1997,

SI 115 of 1998,

SI 13 of 1999,

SI 57 of 1999.

1.   Title

These Regulations may be cited as the Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations.

2.   Interpretation

In these Regulations, unless the context otherwise requires—

“carrier” includes the master of a ship and the person in charge of a vehicle;

“motor vehicle” shall have the meaning assigned to it in the Roads and Road Traffic Act and shall, where the context so warrants include a reasonable amount of spare parts for such motor vehicle;

“original documents” means the invoices, bills of lading, certificates, prescribed form of declaration and other documents which were presented to make entry of the goods on their importation, and shall include any vouchers of official correction or amended invoices which were presented after importation.

3.   Export drawback or remission of duty

   (1) Subject to the other provisions of this regulation, a drawback or remission of the whole of the duty paid or payable shall be granted on unused goods which are exported within two years from the date on which duty was paid:

Provided that, notwithstanding the provisions of subsection (2), duty may be refunded in respect of goods imported or exported by an individual by post under such conditions as may be approved by the Commissioner-General.

   (2) In the case of drawback—

      (a)   the goods shall be dispatched only from a place at which there is a custom house or customs post;

      (b)   except where another procedure is approved by the Commissioner-General—

      (i)   the exporter, before the goods are exported, shall tender to an officer at the place from which the goods are to be dispatched an application for drawback in Form No. 44 together with the original documents related to the goods, in addition to the bill of entry or other document required to be presented prior to exportation;

      (ii)   after the particulars entered in the application have been verified, the officer shall, in the case of goods exported by post, and may, in the case of goods exported otherwise, seal the packages, and shall sign the appropriate portion of the application and return a copy to the exporter,

      (iii)   the exporter shall be responsible thereafter for obtaining signatures on the appropriate declaration of receipt on the copy of the application by the persons mentioned therein;

      (c)   upon receipt of an application coupled with such evidence of exports as may be approved by the Commissioner-General, the Commissioner-General shall authorise payment of the drawback if he is satisfied that the application is in order.

   (3) In the case of remission of excise duty or surtax, the goods shall be dispatched only by the person who manufactured them.

4.   Refund or remission of excise duty or surtax on goods destroyed or returned to licensed premises

   (1) Subject to the provisions of this regulation, a refund or remission shall be granted on the excise duty or surtax, or both, paid on goods manufactured in Zambia which—

      (a)   are destroyed under the supervision of and at a place specified by an officer, or

      (b)   having been removed from the premises of the manufacturer and having been found to be defective as a result of faulty manufacture or production, are returned unused to such premises within six months from the date of removal for the purpose of removing such defect.

   (2) A refund of excise duty paid on beer which is destroyed shall be granted if the Commissioner-General is satisfied that—

      (a)   such beer has not been removed from the vessel in which it was placed by the brewer except for the purpose of bottling, canning or other packaging; and

      (b)   no substance, other than finings for the purpose of clarification, has been added to such beer subsequent to its removal from the premises of the brewer, and

      (c)   no part of such beer consists of waste beer or bottoms, other than bottoms forming naturally in the beer, in the cask or other vessel in which it was contained.

   (3) A refund of the excise duty paid on wines and spirits which are destroyed shall be granted if the Commissioner-General is satisfied that—

      (a)   such wines or spirits have not been removed from the vessel in which they were placed by the manufacturer, except for the purpose of bottling, canning or other packaging; and

      (b)   no substance, other than finings for the purpose of clarification, has been added to such wines subsequent to their removal from the premises of the manufacturer.

   (4) Any person wishing to claim a refund or remission of excise duty or surtax in terms of paragraph (a) of sub-regulation (1) shall make application to the proper officer or, if the said person is at a place where there is no custom house, to the Commissioner-General, who shall—

      (a)   specify a place for the destruction of the goods; and

      (b)   appoint an officer to witness the destruction of the goods.

   (5) Any person wishing to claim a refund of excise duty or surtax on the return of goods in terms of paragraph (b) of sub-regulation (1) (hereinafter called the claimant) shall, within six months from the date of the removal of the goods from the licensed premises in which they were produced or manufactured, make application in writing to the Commissioner-General for permission to return the goods to the licensed premises stating—

      (a)   the purpose for which he wishes to return the goods to the licensed premises and the manner in which such purpose is to be accomplished;

      (b)   full details as to the nature, quantity, weight or volume of goods;

      (c)   the date on which they were produced or manufactured and the date on which they were removed from the licensed premises; and

      (d)   the nature and cause of the defect in the goods.

   (6) If the Commissioner-General is satisfied as to the accuracy of the statements made by the claimant in respect of paragraphs (a), (b), (c) and (d) of sub-regulation (5) and approves the purpose for which the claimant wishes to return the goods to the licensed premises, he shall authorise their return, under such safeguards as the Commissioner-General may consider suitable and shall appoint an officer to witness the accomplishment of the purpose for which they are returned.

   (7) The officer appointed in terms of sub-regulation (4) or (6) as the case may be, shall give such instructions as he considers necessary regarding the manner in which the goods are to be destroyed or otherwise dealt with and having witnessed the destruction or other operation approved by the Commissioner-General, shall furnish a certificate to the person wishing to claim the refund or remission, stating—

      (a)   that the goods have been destroyed or otherwise dealt with in the manner approved by the Commissioner; and

      (b)   full details as to the nature, quantity, weight or volume of goods and the amount of duty paid thereon.

   (8) When a remission is claimed, particulars of the goods shall be shown in the manufacturer’s excise or surtax return and the appropriate certificate issued in terms of sub-regulation (7) shall be attached to the return; and when a refund is claimed, the claimant shall present the appropriate certificate issued in terms of sub-regulation (7) to the proper officer at the nearest custom house for transmission to the Commissioner-General who shall refund the duty.

   (9) Any person wishing to obtain a refund or remission of excise duty or surtax in terms of this regulation shall give such information as the proper officer or the Commissioner-General may require.

   (10) Notwithstanding the provisions of this regulation, a remission or refund of excise duty or surtax in respect of opaque beer may be granted under such conditions as may from time to time be determined by the Commissioner-General.

5.   Refund of duty overpaid

Application in terms of section 92 of the Act for refunds of duty alleged to have been overpaid shall, unless otherwise directed by the Commissioner-General, be made in Form No. 45 and shall be accompanied by a voucher for the correction of the bill of entry on which the duty was originally brought to account.

6.   Refund or remission of duty on goods destroyed by accident or lost by accident while under customs control

   (1) Subject to the provisions of this regulation, a remission or refund of duty shall be granted on goods which, before their removal from customs control, were destroyed by accident or lost by accident, without going into consumption, either on board ship or on an aircraft or other vehicle or in a pipeline, or in landing, loading, transportation or handling:

Provided that the remission or refund of duty shall only be granted if the Commissioner-General is satisfied that every effort was made and precaution taken to prevent the loss or destruction of the goods.

   (2) Any person wishing to claim a remission or refund of duty in terms of this regulation shall submit to the proper officer for transmission to the Commissioner-General an application embodying a written explanation of the circumstances in which the accident came about, together with, if the goods have been entered for consumption in terms of regulation 16 of the Customs and Excise (General) Regulations, a voucher for the official correction of the bill of entry by which the goods were entered.

   (3) If, after consideration of the application and explanation submitted in terms of sub- regulation (2) and the report of an officer appointed to investigate the matter, the Commissioner-General is satisfied that the goods have been totally destroyed or rendered valueless or have been lost without going into consumption, and that the goods had not passed out of customs control when destruction or loss took place, and that every reasonable effort was made and precaution taken to prevent their destruction or loss, the duty payable or paid shall be remitted or refunded.

7.   Refund or duty on defective goods surrendered after having been released from customs control

   (1) Subject to the provisions of this regulation, the importer shall be granted a refund of any duty paid in respect of imported goods which, having been released from customs control, are found to be defective as a result of faulty manufacture or production, and—

      (a)   are destroyed under the supervision of an officer; or

      (b)   are surrendered to the Commissioner-General to deal with as he deems fit:

Provided that no refund shall be made unless application to destroy or surrender is made within six months of the date of which duty was paid on the goods.

   (2) Any person wishing to claim a refund of duty in terms of sub-regulation (1) (called the claimant in sub-regulation (3) and (5)) shall make application in writing to the Commissioner- General for permission to destroy or surrender such goods, stating—

      (a)   full details of the nature, value, quantity, weight or volume of such goods;

      (b)   particulars of the bill of entry or other documents relating to the payment of duty on such goods;

      (c)   the nature and cause of the defect in such goods;

and, together with the application, he shall submit the original invoices relating to such goods.

   (3) If the Commissioner-General is satisfied—

      (a)   as to the correctness of the information given in the claimant’s application;

      (b)   that the goods to be surrendered are those described in the bill of entry or other document mentioned in the application and in the invoices submitted with the application; and

      (c)   that the application has been made not more than six months after duty was paid on the goods;

he shall grant permission to destroy or surrender the goods and shall give such instructions as he may consider necessary for their destruction or surrender.

   (4) The Commissioner-General shall appoint an officer to witness the destruction of goods destroyed in terms of this regulation or, if they are not to be destroyed, to accept the surrender of the goods and to place them in the State warehouse or other place of security.

   (5) When the goods have been destroyed or taken into a State warehouse or other place of security, in accordance with subsection (4), the officer shall sign a certificate stating that the goods have been destroyed or taken into a State warehouse or other place of security, as the case may be, giving full details as to the nature, value, quantity, weight or volume of the goods and the amount of duty paid thereon and thereafter the officer shall send the certificate to the Commissioner-General who, upon its receipt, shall refund the duty to the claimant.

   (6) Any person who destroys or surrenders goods in terms of this regulation shall be liable for any expense in connection with the transportation of the goods to the place where they are to be destroyed or to a State warehouse or other place of security where they are to be surrendered, and for any expense incurred in their destruction.

8.   Remission of duty on deficiencies in wet goods in bulk consigned to Zambia

   (1) Subject to the other provisions of this regulation a remission of duty on wet goods in bulk shall be granted on the quantitative difference between the goods as reported, or shown on the bill of lading, manifest, consignment note, waybill or other document as having been consigned to Zambia and the goods actually imported into Zambia.

   (2) Any person wishing to claim a remission of duty in terms of this regulation shall, as soon as possible after the arrival of the goods and in any case before accepting delivery from the carrier submit to an officer a request for a re-gauge in Form 51.

   (3) The officer shall re-gauge the drums or casks and shall sign Form No. 51 and a copy of this form shall, subject to the directions of the Commissioner-General, be the authority for entering for consumption or warehousing the quantity of goods as ascertained by the officer.

9.   Rebate of customs duty on goods temporarily imported into Zambia

   (1) Subject to the provisions of this regulation, a rebate of duty shall be granted, in such circumstances and under such conditions as the Commissioner may approve, on goods temporarily imported into Zambia:

Provided that if such goods are not exported from Zambia within a period fixed by the Commissioner-General, duty shall be paid forthwith.

   (2) Any person wishing to claim a rebate of duty in terms of sub-regulation (1) shall make application therefor to the proper officer in writing, submitting details of—

      (a)   the nature, quantity, value and country of origin of the goods to be temporarily imported; and

      (b)   the purpose for which they are to be temporarily imported into Zambia.

10.   Rebates of duty on goods re-imported into Zambia after having been exported from Zambia

   (1) Subject to the provisions of this regulation, a rebate of the whole or part of the duty shall be granted on goods re-imported into Zambia after having been exported from Zambia, if—

      (a)   they are identifiable as the goods which were exported; and

      (b)   evidence is produced to satisfy the proper officer that they—

      (i)   were exported but not in bond or under drawback of any duty; and

      (ii)   were not subjected to any process of manufacture outside Zambia after they were exported; and

      (c)   they are in the same condition as they were in when they were exported or, if they are not in that condition, they are substantially the same goods as were exported.

   (2) A rebate of the whole duty shall be granted if the proper officer is satisfied that the goods were not exported from Zambia for the purpose of repair, alteration, renovation or a similar operation.

   (3) Except in the circumstances mentioned in sub-regulation (2), a rebate of part of the duty shall be granted so that duty shall be payable only on the cost of any repair, alteration or similar operation done to the goods outside Zambia:

Provided that if the complete article is liable to a specific duty or a specific duty additional or alternative to an ad valorem duty, the duty payable shall be at the ad valorem rate applicable to the article or, if no ad valorem rate is applicable, at the rate of twenty-five per centum ad valorem on the cost of repair, alternation, renovation or similar operation.

   (4) Any person wishing to claim a rebate of duty in terms of this regulation shall furnish such evidence and information relevant to the goods as the proper officer or Commissioner-General may require.

11.   Rebate of duty on petty consignments

A rebate of duty may, at the discretion of the Commissioner-General, be allowed—

      (a)   on a single consignment of goods when the total value does not exceed the equivalent of ten United States dollars;

      (b)   on samples of negligible value; and

      (c)   on any single consignment of goods (excluding alcoholic beverages, cigars, cigarettes or manufactured tobacco) imported by parcel post or air freight, when the total value of such consignment does not exceed the equivalent of one hundred United States dollars, on condition that—

      (i)   such consignment is sent to a private person by or on behalf of another person resident outside Zambia;

      (ii)   such consignment consists only of articles for the personal use of the addressee or his family; and

      (iii)   such consignment is not imported for sale or industrial or commercial use.

12.   Rebate or remission of duty for diplomatic personnel Cap. 21

   (1) Subject to the provisions of this regulation, a rebate or remission of duty shall be granted in respect of goods imported or taken out of bond, if such goods are supplied directly to any person who, under the provisions of Article 36 of the Vienna Convention on Diplomatic Relations as applied by the Diplomatic Immunities and Privileges Act, or of any order made under that Act, is exempt from the payment of duty, and a refund of duty shall be granted in respect of motor vehicles and fuel purchased for official purposes from open stocks within Zambia by any such person, under such safeguards as the Commissioner-General may determine:

Provided that in the case of fuel purchased for official use from open stocks within Zambia, a refund of duty shall be granted only in respect of fuel purchased from filling stations designated by the Commissioner-General.

   (2) The person claiming rebate of duty shall give a certificate to an officer that articles on which the rebate is claimed are solely for his official or private use and an undertaking that if the articles are sold or otherwise disposed of in Zambia, duty will be paid forthwith at the rate leviable at the date of such sale or disposal.

   (3) Rebate in respect of goods produced within Zambia and liable to excise duty shall be granted only in respect of goods which have been supplied from a bonded warehouse or purchased direct from the manufacturer by the claimant.

   (4) The applicant for refund of duty in respect of motor vehicles purchased from open stocks within Zambia shall furnish to an officer a statement showing—

      (a)   the make, production year, engine number, model, registration number and value, as originally entered for payment of duty, of the vehicle on which a refund of duty is sought;

      (b)   the place at which such duty was paid and the number and date of the relevant customs bill of entry;

and shall sign a certificate to the effect that the vehicle in question is being purchased for his official use.

   (5) Refund of duty in terms of sub-regulation (4) shall be granted only in respect of new vehicles.

   (6) The applicant for refund of duty in respect of motor fuel purchased from open stocks within Zambia shall furnish to an officer a statement or statements from the supplier or suppliers from which the fuel was purchased, showing the quantity purchased, together with a certificate, signed by the applicant, that the fuel was purchased for his official or private use and an undertaking that, if any of it is sold or disposed of in Zambia, duty will be paid forthwith.

   (7) An article on which a rebate or refund has been granted shall not be sold or otherwise disposed of in Zambia by the person who imported or purchased it under rebate or refund except with the consent of the Commissioner-General and the payment of duty at the rate leviable at the date of such sale or disposal.

   (8) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation, removal from bond or purchase from open stocks, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate or refund was first granted.

13.   Rebate of duty for tourists

   (1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in respect of goods not intended for consumption in and temporarily imported into, Zambia by tourists for their own use:

Provided that the duty may be remitted on motor vehicles which, having been temporarily imported into Zambia in terms of this regulation, are damaged and surrendered unconditionally to the Commissioner-General.

   (2) With the exception of motor vehicles surrendered to the Commissioner-General, the goods shall be exported within twelve months after the date of their importation or they shall be entered for consumption and the full duties shall be paid thereon.

   (3) If the owner of a vehicle wishes to surrender it and to claim a remission of duty in terms of the proviso to sub-regulation (1), he shall—

      (a)   make a written declaration to the Commissioner stating—

         (i)    that he does not wish to remove the vehicle from Zambia;

      (ii)      that he relinquishes all title to the vehicle and surrenders it unconditionally to the Commissioner-General; and

      (b)   deliver the vehicle to the Commissioner-General or make such arrangement as may be necessary to enable the Commissioner-General to take possession of if:

Provided that the Commissioner-General may, if he thinks fit, dispense with these conditions.

   (4) A vehicle shall not be surrendered if its permanent importation would be contrary to any written law relating to import control which may for the time being be in force in Zambia.

   (5) Vehicles surrendered in terms of sub-regulation (3) may be sold or disposed of in such manner as the Commissioner-General may direct.

14.   Rebate for duty for commercial travellers’ samples

   (1) Subject to the provisions of this regulation, rebate of duty shall be granted in respect of samples imported by commercial travellers visiting Zambia and intended solely for use in the taking of orders and not for sale.

   (2) The rebate granted in terms of sub-regulation (1) shall be granted only to a traveller who represents a firm established outside Zambia or who is himself a merchant so established and is travelling with samples of his own wares.

   (3) A traveller need not accompany his samples on importation and the samples may be cleared by an agent.

   (4) Articles imported for purposes of sub-regulation (1), shall be articles intended for use only as samples for the purpose of obtaining orders for similar goods from outside Zambia and shall not be intended for sale or for copying.

   (5) A traveller or his agent shall produce the samples to an officer with a list, in duplicate, describing each article in sufficient detail for purposes of identification and showing the values and countries of origin of such articles separately.

   (6) For convenience of examination, the contents of each container shall be listed separately and a traveller shall repack each container in accordance with the list when the samples are exported.

   (7) On production of the list mentioned in sub-regulation (5) the original shall, after examination and comparison with the articles, be stamped and initialed by the officer referred to in sub-regulation (5), and the duplicate, similarly stamped and initialed, shall be retained in the custom house pending exportation of the samples or shall be forwarded to the proper officer at the port through which the samples are to be exported.

   (8) A traveller or his agent shall deposit a sum of money, sufficient to cover the duty on the samples with an officer at the port of importation, pending the exportation of the samples or the payment of duty thereon.

   (9) If samples are not exported within twelve months from the date of importation, they shall be entered for consumption and the person who imported them shall be liable for the full duties payable thereon according to their value at the time of importation.

   (10) Samples exported within twelve months after importation shall be examined by an officer at the port from which they are to be exported and the traveller shall pay the duty due on any articles which are not produced to the officer and until such duty has been paid, no refund of the traveller’s deposit will be granted.

15.   Rebate of duty on new resident’s effects

   (1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in respect of household and personal effects (excluding motor vehicles) imported by any person (including a citizen of Zambia) who arrives in, or returns to, Zambia to take up or resume employment or residence (hereinafter referred to as the “new resident”) if such new resident proves to the satisfaction of an officer—

      (a)   that has been resident outside Zambia for a period of not less than two years before the date of his arrival in, or return to, Zambia; and

[Reg 15(1)(a) am by reg 2 of SI 13 of 1999.]

   (b)   that such effects were the property of the new resident before the date of his departure for Zambia from his previous country of residence;

      (c)   that such effects were imported at the time of his arrival in Zambia, or, if there is unreasonable delay, that the delay was due to circumstances beyond the control of the new resident;

   (2) Any person claiming rebate of duty in terms of sub-regulation (1) shall give to an officer a certificate—

      (a)   that he had, at the date of his arrival in Zambia to take up employment or residence, been resident outside Zambia for a period of not less than two years;

[Reg 15(2)(a) am by reg 2 of SI 57 of 1999.]

   (b)   that the effects upon which rebate is claimed were his property before the date of his departure for Zambia from his previous country of residence.

   (3) The effects on which a rebate of customs duty has been granted under this regulation shall not be sold or otherwise disposed of in Zambia, except with the consent of the Commissioner- General and on payment of duty, if any, at the rate leviable at the date of sale or disposal.

   (4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation thereof since importation, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate was first granted.

16.   Rebate of duty on travellers’ effects

   (1) A rebate of duty shall be granted in respect of goods imported in his baggage or upon his person by a traveller for his own use:

      (a)   if such articles have been in use by the traveller prior to importation and are in such quantities as may be considered reasonable by the Commissioner-General; and

      (b)   food, drink and other consumable articles in such quantities as may be considered reasonable by the Commissioner-General.

[Reg 16(1) am by reg 2 of SI 13 of 1997.]

   (2) A rebate of duty shall be granted on goods not exceeding in value the equivalent of one hundred and fifty United States Dollars for each traveller in respect of goods, other than merchandise, or the goods referred to in sub-regulation (1), imported by the traveller in his accompanied baggage or upon his person and declared by him to an officer:

Provided that if the amount of duty payable by the traveller after the allowance of the rebate does not exceed one thousand Kwacha, that amount shall also be rebated.

17.   Rebate of duty on materials to be used in occupational therapy or for the occupational training of the blind

   (1) Subject to the provisions of this regulation, a rebate of duty shall be granted in respect of materials imported by a public body, association or institution recognised by the Minister—

      (a)   for use in occupational therapy for the treatment of patients suffering from any disease, deformity or physical incapacity; or

      (b)   for use in the occupational training of the blind.

   (2) The chairman, secretary or other responsible officer of a public body, association or institution importing the materials shall sign a declaration in the body of the relative bill of entry to the effect that the materials are being imported for one or both of the purposes specified in paragraph (a) or (b) of sub-regulation (1) and shall give an undertaking that, if any of the materials are not used for the purpose specified, the duty thereon will be paid.

18.   Rebate, refund or remission of duty for scientific, relief or other programmes on schemes or business enterprises

   (1) Subject to the provisions of this regulation, a rebate, refund or remission of the whole or any part of the duty paid or payable shall be granted in respect of goods imported or taken out of bond and, in the case of motor vehicles, obtained from open stocks, if the goods are for use in connection with a scientific, relief, agricultural, technical aid or development programme or scheme in Zambia by such organisation as the Minister may, by statutory instrument, approve for the purposes of this regulation.

   (2) Upon the recommendation of the Director-General of the Investment Centre, a rebate, refund or remission of duty payable in respect of machinery and equipment required for the establishment, rehabilitation or expansion of a business enterprise may be granted by statutory instrument to the holder of an Investment certificate issued under Part III of the Investment Act, 1993, issued on or before 26th January, 1996.

   (3) A rebate, refund or remission granted under this regulation shall be granted—

      (a)   on condition that the goods concerned shall not be sold or otherwise disposed of in Zambia to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal; and

      (b)   on such other conditions as the Minister may in any particular case determine.

   (4) A person who wishes to obtain a rebate, refund or remission of duty under this regulation shall make application therefor—

      (a)   to the Director-General of the Investment Centre, in the case of goods for use in a business enterprise referred to in sub-regulation (2); or

      (b)   to the Minister, in any other case, giving details of the nature of the programme, scheme or enterprise concerned, of the goods involved and the purposes for which the goods are to be used.

   (5) For the purpose of determining the amount of duty payable on an article in accordance with paragraph (a) of sub-regulation (3), the Commissioner-General may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks, as the case may be, and the Commissioner-General shall remit the duty if the sale or disposal was effected more than five years after the date when the rebate, refund or remission of duty was granted.

   (6) In this regulation—

“business enterprise” has the same meaning as in the Investment Act.

“investment Centre” means the Investment Centre constituted under section 4 of the Investment Act.

19.   Rebate or remission of duty for approved technical assistance staff or experts

   (1) Subject to the other provisions of this regulation, a rebate, refund or remission of the whole of the duty paid or payable shall be granted in respect of the importation of personal effects (including not more than one motor vehicle per family) by technical assistance staff or experts working under the auspices of a technical assistance scheme or programme operated in conjunction with such foreign organisations or agencies as the Minister may by statutory instrument approve for the purpose of this regulation.

   (2) The rebate, refund or remission shall be granted on the condition that the technical assistance staff or expert is recruited from outside Zambia to work in connection with technical assistance scheme or programme and qualifies for such rebate, refund or remission by virtue of an agreement to which the Republic is a party.

   (3) The personal effects, including the motor vehicle so imported, shall not be sold or otherwise disposed of in Zambia to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

   (4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation thereof since its importation, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate was first granted.

20.   Rebate of duty on goods imported or purchased by Tazara

   (1) Subject to the provisions of this regulation a rebate of duty shall be granted on goods imported or purchased by the Tanzania/Zambia Railway Authority for its own use.

[Reg 20(1) am by reg 3 of SI 13 of 1997.]

   (2) Any goods on which rebate of duty has been granted under the provisions of this regulation shall not be sold or otherwise disposed of in Zambia except with the consent of the Commissioner-General and on payment of the duty if any, at the rate leviable at the date of such sale or disposal.

21.   Rebate of duty on goods for an approved pipeline project

   (1) Subject to the provisions of this regulation, a rebate of duty shall be granted in respect of all plant, machinery, equipment and other goods and materials imported or taken out of bond by persons engaged in the construction or operation of a pipeline:

Provided that all such plant, machinery, equipment and other goods and materials are to be built into or to form a part of a pipeline or that they will be used solely for the operation, maintenance or repair of the pipeline.

[Reg 21(1) am by reg 4 of SI 13 of 1997.]

   (2) The importer or the person taking the goods out of bond shall sign a declaration in the body of the relative bill of entry to the effect that the goods described therein will be used solely for the operation, maintenance or repair of the pipeline, and shall give an undertaking that if any of the goods are sold or disposed of in any other manner the duty will be paid forthwith to the Commissioner at the rate leviable at the date of such sale or disposal.

   (3) For the purposes of this regulation “pipeline” means a pipeline project for the transportation of refined petroleum products or crude oil as may be approved by the Minister for the purpose of this regulation, and shall include storage tanks, pumping stations and ancillary works and buildings.

   (4) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation or removal from bond, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date when the rebate was first granted.

22.   Rebate or refund of customs duty on fuel, lubricants and consumable technical supplies for certain aircraft

   (1) Subject to the provisions of this regulation, a rebate or refund of duty shall be granted in respect of fuel, lubricants and other consumable technical supplies—

      (a)   taken on board any public transport aircraft, except aircraft owned or operated by a private club for the purpose of training or pleasure;

      (b)   contained in the tanks or other receptacles of any aircraft arriving in Zambia; or

      (c)   taken on board any aircraft at its last place of departure from Zambia for a place outside Zambia.

   (2) In the case of paragraph (a) of sub-regulation (1), the pilot of the aircraft shall subscribe to a certificate or receipt, which shall be sent to the proper officer, setting forth the quantities of fuel, lubricants and other consumable technical supplies taken on board the aircraft and stating the purpose for which the flight is being performed:

Provided that, in the case of aircraft operated for business purposes by persons or firms recognised by the Commissioner-General as operators of commercial aircraft, the purpose of the flight need not be stated.

   (3) In the case of paragraph (c) of sub-regulation (1), the pilot of the aircraft shall subscribe to a certificate or receipt, which shall be sent to the proper officer, setting forth the quantities of fuel, lubricants and other consumable technical supplies taken on board aircraft, and there shall be no intermediate landing in Zambia except in such circumstances relating to weather, or the condition of the aircraft, as may compel the pilot to land.

   (4) In sub-regulation (1), “public transport aircraft” has the meaning assigned thereto in regulation 2 of the Air Navigation Regulations.

23.   Rebate or refund of duty on aircraft stores and equipment for aircraft engaged in international air navigation, search or rescue

   (1) Subject to the other provisions of this regulation, a rebate or refund of duty shall be allowed in respect of—

      (a)   stores, aircraft equipment, ground equipment and spare parts imported or+>a) of sub-regulation (1), the owner of the aircraft or his agent shall sign a declaration in the body of the relative bill of entry to the effect that the articles will be used in or for the maintenance of the aircraft, and that the articles will not be sold or otherwise disposed of.

   (3) In the event of articles being supplied in terms of paragraph (a) of sub-regulation supplied for use in or for the maintenance of aircraft engaged in international air navigation, except aircraft registered within Zambia;

      (b)   all aircraft, tools, spare parts and equipment temporarily imported for use in the search, rescue, investigation, repair or salvage of lost or damaged aircraft, if the aircraft, tools, spare parts and equipment are exported within one month of the conclusion of the search, rescue, investigation, repair or salvage.

   (2) In the event of articles being imported or supplied out of bond, in terms of paragraph (<

   (4) Aircraft, tools, spare parts and equipment temporarily imported in terms of paragraph (b) of sub-regulation (1) shall be admitted under such conditions and safeguards as the Commissioner- General may determine.

24.   Rebate of duty on airline and airline operators’ documents

   (1) Subject to sub-regulation (2) a rebate of customs duty shall be granted on airline and airline operators’ documents imported in pursuance of the Convention of International Civil Aviation, as defined in the Aviation Act.

   (2) The documents referred to in sub-paragraph (1) are airway bills\consignment notes, passenger tickets and boarding passes, bank and agent settlement plan documents, excess baggage tickets, miscellaneous charges orders (M. C. O.), damage and irregularity reports, baggage and cargo labels, timetables, and weight and balance documents, for use by airlines and airline operators.

25.   Refunds or remissions of duty for mining right holder

   (1) A holder of a mining right shall apply to the Minister for rebate, refund or remission of the whole or any part of the duty payable in respect of plant, machinery, or equipment as provided under section 97 of the Mines and Minerals Act, by furnishing details of the—

      (a)   mining right;

      (b)   activities carried out in pursuance to the mining right; and

      (c)   nature, quantity and value of the goods in respect of which the rebate, refund or remission of duty is sought.

   (2) A rebate, refund or remission granted under this regulation shall be granted on condition that the goods concerned may not be sold or otherwise disposed of to any person not entitled to import them free of duty except with the approval of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of such sale or disposal.

[Reg 25 ins by reg 2(a) of SI 69 of 1996.]

26.   Rebate or remission of duty on goods imported by National Assembly.

   (1) Subject to the provisions of these regulations, a rebate or remission of duty shall be granted on goods imported or purchased by the National Assembly for use by members of the National Assembly.

   (2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import or purchase them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate of leviable at the date of such date or disposal.

[Reg 26 ins by reg 2 of SI 115 of 1998.]

27.   Repeal of Statutory Instrument 12 of 1967

The Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations, 1967, are hereby repealed.

[Reg 25 renumbered as reg 26 by reg 2(b) of SI 69 of 1996.]

CUSTOMS AND EXCISE (REMISSIONS) (NIKUV COMPUTERS (ISRAEL) LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

   1.   Title

   2.   Remission of duty

      SCHEDULE

SI 4 of 1996.

1.   Title

These Regulations may be cited as the Customs and Excise (Remissions) (Nikuv Computers (Israel) Limited) Regulations, 1996.

2.   Remission of duty

   (1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Nikuv Computers (Israel) Limited up to a value of six hundred and 64 thousand, six hundred United States dollars.

   (2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Paragraph 2]

Quantity

Description of goods

Appropriate Value (US Dollars)

300

Personal computer

150,000

3

Printers

9,000

6

Laser printers

12,000

4

Motor vehicles

40,000

3

Fax machines

3,000

3

Answering machines

1,500

4

Cellular telephones

4,000

2

Photocopiers

8,000

3

Shredders

1,500

1

Safe box

5,000

10

UPS

20,000

10

Scanners

100,000

1

Voltage stabilizer

40,000

4

Magnetic tapes or cassettes

5,600

Spare parts for computers

50,000

Stationery

15,000

Office furniture

5,000

House equipment

5,000

House electric equipment

20,000

House furniture

15,000

Air conditioners

15,000

664,600

CUSTOMS AND EXCISE (SUSPENSION) (EXCISE DUTY) REVOCATION) REGULATIONs

[Section 89]

Arrangement of Regulations

Regulation

   1.   Title

   2.   Revocation of S.I. No. 95 of 1995

SI 14 of 1996.

1.   Title

These Regulations may be cited as the customs and Excise (Excise Duty) (Revocation) Regulations, 1996.

2.   Revocation of S.I. No. 95 of 1995

The Customs and Excise (Suspension) (Excise Duty) No. 2) Regulations, 1995, are hereby revoked.

CUSTOMS AND EXCISE (SUSPENSION) (COMPONENT PARTS AND MATERIAL FOR VEHICLES) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulations

   1.   Title

   2.   Revocation of S.I. No. 97 of 1995

SI 15 of 1996.

1.   Title

These Regulations may be cited as the customs and Excise (Suspension) (Component Parts and Material for Vehicles) (Revocation) Regulations, 1996.

2.   Revocation of S.I. No. 97 of 1985

The Customs and Excise (Suspension) (Component Parts and Material for Vehicles ) Regulations, 1985, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (COMPLANT ZAMBIA LIMITED: MAAMBA RURAL HOSPITAL PROJECT) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

   1.   Title

   2.   Revocation of S.I. No. 89 of 1993

SI 17 of 1996.

1.   Title

These Regulations may be cited as the customs and Excise (Remissions)(Complant Zambia Limited: Maamba Rural Hospital Project) (Revocation) regulations, 1996.

2.   Revocation of S.I. No. 89 of 1993

The Customs and Excise (Remissions) (Complant Zambia Limited: Maamba Rural Hospital Project) regulations, 1993, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (BANK OF ZAMBIA) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

   1.   Title

   2.   Revocation of S.I. No. 143 of 1993

SI 18 of 1996.

1.   Title

These Regulations may be cited as the customs and Excise (Remissions)(Bank of Zambia) (Revocation) regulations, 1996.

2.   Revocation of S.I. No. 143 of 1993

The Customs and Excise (Remissions) (Bank of Zambia) regulations, 1993, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA RAILWAYS LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

   1.   Title

   2.   Revocation of S.I. No. 37 of 1995

SI 19 1996.

1.   Title

These Regulations may be cited as the customs and Excise (Remissions)(Zambia Railways Limited) (Revocation) regulations, 1996.

2.   Revocation of S.I. No. 37 of 1995

The Customs and Excise (Remissions) (Zambia Railways Limited) regulations, 1995, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA CONSOLIDATED COPPER MINES LIMITED)(REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

   1.   Title

   2.   Revocation of S.I. No. 126 of 1994

SI 20 of 1996.

IN EXERCISE of the powers contained in section 89 of the Customs and Excise Act, the following Regulations are hereby made:

1.   Title

These Regulations may be cited as the customs and Excise (Remissions)(Zambia Consolidated Copper Mines Limited) (Revocation) regulations, 1996.

2.   Revocation of S.I. No. 126 of 1994

The Customs and Excise (Remissions) (Zambia Consolidated Copper Mines Limited) regulations, 1994, are hereby revoked.

CUSTOMS AND EXCISE (IMPORTATION OF CAPITAL EQUIPMENT FOR ROAD CONSTRUCTION) REGULATIONS

[Section 89]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Remission of Duty

      SCHEDULE

SI 59 of 1996.

1.   Title

These Regulations may be cited as the Customs and Excise (Importation of Capital Equipment for Road Construction) (Remissions) Regulations, 1996.

2.   Remission of Duty

   (1) The Commissioner shall remit the whole duty on the capital equipment imported by the construction company set out in the Schedule to these Regulations for the purpose of the project indicated in that Schedule:

Provided that any such capital equipment presented to the Commissioner shall have been cleared with the Permanent Secretary in the ministry responsible for works and supply and certified as essential to the road project prior to the application to the Commissioner of customs and Excise.

   (2) The capital equipment on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to buy them free of duty except with the consent of duty, if any, at the rate leviable at the date of such sale disposal.

SCHEDULE

[Regulation 2]

Company Basil Read Holdings LimitedProject Rehabilitation of Choma-Namwala Road

CUSTOMS AND EXCISE (SUSPENSION) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Revocation of S.I. No. 12 of 1996

SI 14 of 1997.

1.   Title

These Regulations may be cited as the Customs and Excise (Suspension) (Revocation) Regulations, 1997.

2.   Revocation of S.I. No. 12 of 1996

The Customs and Excise (Suspension) Regulations, 1996, are hereby revoked.

CUSTOMS AND EXCISE (REMISSION) (MFUWE TRAILS ZAMBIA LIMITED) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangement of Regulations

Regulation

   1.   Title

   2.   Remission of duty

      SCHEDULE

SI 47 of 1997.

1.   Title

These Regulations may be cited as the Customs and Excise (Remission) (Mfuwe Trails Zambia Limited) Regulations, 1997.

2.   Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Mfuwe Trails Zambia Limited up to the value of seven hundred thousand United States Dollars.

SCHEDULE

[Regulation 2]

Quantity

Description of Goods

Value in US Dollars US $

36 sets

Bathroom materials

16,270

20 sets

Mixers, bath tubs, shower trays

27,800

66 sets

Vanity basin ceramic and sink mixers

9,270

06 Units

Stainless steel sinks C/W sink mixers

1,260

421

Building materials

353,125

1

Electric generator

30,000

2

Water pump

10,000

2

Submersible water pumps C/W spares

3,500

Iron mongery

16,000

Electrical fittings

70,000

1

Coldroom unit/blast freezers

14,000

4

Freezers

3,000

2

Fridge

1,500

20

Room bar fridge

6,000

40

Ceiling fans

4,800

2

Ice making machines

6,000

1

Electric stove

2,000

1

Gas stove

2,000

1

Industrial oven

3,000

2

Television sets

2,000

Furniture

80,000

2

Video cassette recorders

1,800

Assorted kitchen utensils

20,675

1

Laundry spin dryer

5,000

1

Laundry tumble dryer

5,000

1

Laundry washing machine

6,000

TOTAL

700,000

CUSTOMS AND EXCISE (REMISSION) (KAFIRONDA ZAMBIA LIMITED) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Remission of duty

      SCHEDULE

SI 57 of 1997.

1.   Title

These Regulations may be cited as the Customs and Excise (Remission) (Kafironda Zambia Limited) Regulations, 1997.

2.   Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Kafironda Zambia Limited up to a value of five million and five hundred and 20 thousand United States Dollars.

SCHEDULE

[Paragraph 2]

Quantity

Description of Goods

Approximate ValueUS$

135 000

Power gel explosive

3,000,000.00

11 250

Magnum 365 explosives

370,000.00

45 000

Magnum buster explosives

1,340,000.00

33 750

Energex explosive

800,000.00

Total

5,520,00.00

CUSTOMS AND EXCISE (REMISSION) (ZAMBIA NATIONAL OIL COMPANY LIMITED) REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title and commencement

   2.   Remission of duty

      SCHEDULE

SI 103 of 1997.

1.   Title and commencement

   (1) These Regulations may be cited as the Customs and Excise (Remission) (Zambia National Oil Company Limited) Regulations, 1997.

   (2) These Regulations shall be deemed to have come into operation on the 1st September, 1997.

2.   Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule hereto when imported by the Zambia National Oil Company Limited.

SCHEDULE

[Regulation 2]

Heading No.

Description of Goods

Quantity

2710-00-60

Gasoil (Diesel)

40,000 Metric Tonnes

CUSTOMS AND EXCISE (REMISSION) (ECO TOURISM DEVELOPMENTS (Z) LIMITED) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangements of Regulations

   Regulation

   1.    Title

   2.   Remission of duty

      SCHEDULE

SI 105 of 1997.

1.   Title

These Regulations may be cited as the Customs and Excise (Remission) (Eco Tourism Developments (Z) Limited) Regulations, 1997.

2.   Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Eco Tourism Developments (Z) Limited up to a value of four million and eight hundred thousand United States dollars.

SCHEDULE

[Paragraph 2]

Quantity

Description of Goods

Approximate Value

20MT

Building material

$836,363.00

96

Window fittings

$124,000.00

10MT

Ceramic tiles, baths, sinks

$200,000.00

45

Carpeting and curtaining

$100,000.00

5

Catering equipment and accessories

$290,000.00

96

Camp beds, laundry equipment

$125,000.00

96

Electrical fittings

$75,000.00

30

Room T.V’s satellite equipment

$150,000.00

48

Lounge sets

$97,000.00

90

Solar systems/90 solar

$126,891.00

IMT

Hardware

$155,213.00

48

Fridges

$8,000.00

20

Solar freezers

$19,200.00

50

Boat engines

$177,778.00

1 SET

Water purification equipment

$400,000.00

1

Specialised abattoir plant

$875,000.00

3

40HP transportation trucks

$230,000.00

2

Refrigerated trucks

$180,000.00

2

4 by 4 Land Cruiser (Open Back)

$105.000.00

3

Caravelle buses

$90,000.00

8

Land rovers

$435,555.00

TOTAL

$4,800,000.00

CUSTOMS AND EXCISE (REMISSIONS) (LAKE TANGANYIKA HOLDINGS LIMITED-NDOLE BAY LODGE) REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title

   2.   Remission of Duty

      SCHEDULE

SI 39 of 1998.

1.   Title

These regulations may be cited as the Customs and Excise (Remission) (Lake Tanganyika Holdings Limited-Ndole Bay Lodge) Regulations, 1998.

2.   Remission of Duty

   (1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Lake Tanganyika Holdings Limited-Ndole Bay Lodge up to a value of approximately two hundred and six thousand United States dollars.

   (2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the such sale or disposal.

APPENDIX

[Regulation 2]

SCHEDULE

[Regulation 2]

Quantity

Description of Goods

Value in US Dollars

5

Complete boats and motors

90,000

3

Generated power equipment

15,000

1 set

Irrigation equipment (gensets)

2,000

Furnishings for the conference Centre

10,000

Soft furnishings for the bedrooms and dining room.

Bathroom and toilet rooms

10,000

12

Wall tiles for bathroom

18,000

Refrigeration equipment

5,000

4

Cookers

12,000

2

Computer equipment

8,000

2

Office machines

8,000

6

Communication and telephonic equipment

5,000

2 sets

Power tools

8,000

6 sets

Fishing equipment (rods & reels etc…)

5,000

5 sets

Driving equipment (compressors, wetsuits, web, etc)

5,000

TOTAL VALUE

206,000

CUSTOMS AND EXCISE (SUSPENSION) (EXCISE DUTY) REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title

   2.   Suspensions of duty

      SCHEDULE

SI 127 of 1998.

1.   Title

These Regulations may be cited as the Customs and Excise (Suspension) (Excise Duty) Regulations, 1998.

2.   Suspensions of duty

The excise duty on goods listed in the Schedule to these Regulations is suspended to the extent shown in the Schedule.

SCHEDULE

[Regulation 2]

Heading No.

Description of goods

Effective rate of duty

6(1)(a)

Petroleum spirit (motor spirit) when imported or taken out of bond by ZCCM Ltd.

45%

6(1)(f)

Automotive gas-oil (diesel), when imported or taken out of bond by ZCCM Ltd

45%

7.

Electrical energy when consumed by ZCCM

Free

CUSTOMS AND EXCISE (REMISSIONS) (TELECEL ZAMBIA LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title

   2.   Revocation of S.I. No. 113 of 1998

SI 157 of 1998.

1.   Title

These Regulation may be cited as the Customs and Excise (Remission) (Telecel Zambia Limited) (Revocation) Regulations, 1998.

2.   Revocation of S.I. No. 113 of 1998

The Customs and Excise (Remissions) (Telecel Zambia Limited) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) MINES AIR SERVICES LIMITED (OPERATING AS ROAN AIR LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title

   2.   Revocation of S.I. No. 112 of 1998

SI 158 of 1998.

1.   Title

These Regulations may be cited as the Customs and Excise (Remissions) Mines Air Services Limited (Operating as Roan Air Limited) (Revocation) Regulations, 1998.

2.   Revocation of S.I. No. 112 of 1998

The Customs and Excise (Remissions) Mines Air Services Limited (Operating as Roan Air Limited) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA ELECTRICITY SUPPLY CORPORATION LIMITED) (REVOCATION)REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title

   2.   Revocation of S.I. No. 116 of 1998

SI 159 of 1998.

1.   Title

These Regulations may be cited as the Customs and Excise (Remissions) (Zambia Electricity Supply Corporation Limited) (Revocation) Regulations, 1998.

2.   Revocation of S.I. No. 116 of 1998

The Customs and Excise (Remissions), (Zambia Electricity Supply Corporation Limited ) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (SUN INTERNATIONAL) (ZAMBIA) (LIMITED) REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title

   2.   Remission of duty

      SCHEDULE

SI 53 of 1999.

1.   Title

These Regulations may be cited as the Customs and Excise (Remissions) (Sun International) (Zambia) ( Limited) Regulations, 1999.

2.   Remission of duty

   (1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Sun International (Zambia) Limited up to a value of approximately 33 million, three hundred and 65 thousand, four hundred United States dollars.

   (2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulation 2]

Description of Goods

Value in US $

Construction materials and equipment

11,199,400

Electrical equipment

1,539,800

Air conditioning and ventilation equipment

1,130,800

Ancillary equipment

611,900

Hot water boiler equipment

183,700

Plumbing equipment and other fittings

1,582,600

Bulk wet services equipment and fittings

1,027,300

Bathroom accessories and iron mongery

372,700

Tiling, timber flooring, pergolas and bridges fittings

848,800

Carpets, rugs, mats and other fittings

205,600

Shop fittings and specialised finishes

3,361,300

Softs, furniture, curtains and other furnishings

4,248,600

Landscaping, planting and irrigation equipment

903,500

Motor vehicles, computer and other operational equipment

6,149,400

TOTAL

33,365,400

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) REGULATIONS

[Section 89]

Arrangements of Regulations

   Regulation

   1.   Title and commencement

   2.   Suspension of excise duty

      SCHEDULE

SI 8 of 2000,

SI 38 of 2000.

1.   Title and commencement

These regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) Regulations, 2000.

2.   Suspension of excise duty

   (1) The excise duty on electrical energy as set out in the schedule to these regulations is suspected to the extent shown in the schedule to the extent shown in the schedule when consumed by the companies set out in the schedule.

   (2) The period of suspension is 20 years from the date of commencement of these regulations.

SCHEDULE

[Regulation 2]

[Sch am by reg 2 of SI 38 of 2000.]

Heading Number

Description of goods

HS Code

Effective rate of duty

7

Electrical energy when consumed by Konkola Copper Mines plc, ZCCM (SMELTERCO) LIMITED and Mopani Copper Mine Plc

2716.00.00

Free

CUSTOMS AND EXCISE (GENERAL) REGULATIONS

[Section 198]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangements of Regulations

   Regulation

PART I
PRELIMINARY

   1.   Title

   2.   Interpretation

PART II
FORMS

   3.   Prescribed forms

   4.   Forms to be completed in legible manner

PART III
IMPORTATION OF GOODS

   5.   Operation of pipeline

   6.   Licensing of customs areas

   7.   Storage charges for goods for in customs area

   8.   Inward report of ship, aircraft, trains and vehicles other than railway trains

   9.   Sealing of unconsumed stores and other sealable goods

   10.   Discharge of cargo from aircraft

   11.   Discharge of cargo from ships

   12.   Report of goods imported or exported though pipeline

   13.   Retention on board of goods consigned to particulars port or aerodrome

   14.   Entry of goods imported into Zambia

   14A.    Entry of goods prior to importation

   15.   Authority to deliver goods from customs area

   16.   Entry of ships, aircraft, trains and vehicles other than railway train imported into Zambia otherwise than as cargo

   17.   Entry of military ship, aircraft and vehicles

   18.   Entry of ships, aircraft and vehicles engaged in disaster relief

   19.   Payment of additional duty

   20.   Entry of visitors motor vehicle when imported temporarily

   21.   Control of passenger's baggage

   22.   Declaration by persons entering Zambia and entry of goods accompanying such persons

   23.   Entry of passengers baggage and certain small value importations

   24.   Customs control on goods imported by post

   25.   Entry of small value importations by post or air freight

   26.   Accounting for small value importation by post

   27.   Return of duty free consignment for which bill of entry is not required

   28.   Declaration by persons importing or exporting currency

PART IV
CUSTOMS CARRIES

   29.   Application for issue of a customs carrier's licence

   30.   Customs carrier's licence

PART V
EXPORTATION OF GOODS

   31.   Entry of goods for exportation

   32.   Permission to load goods for export

   33.   Permission to load goods into pipeline for export

   34.   Sealing of non duty paid stores on ship, aircraft trains and vehicle other than railway trains

   35.   Application for clearance of train or other vehicle

   36.   An application for clearance of ship

   37.   Application for clearance of aircraft

   38.   Failure of ship or aircraft to leave in accordance with clearance

   39.   Form of Customs and Excise General Registration Certificate

PART VI
WAREHOUSING OF GOODS

   40.   Application for bonded warehouse licence

   41.   Bonded warehouse licence

   42.   Application for renewal of bounded warehouse licence

   43.   Management of bounded warehouse

   44.   Procedure for warehousing of excisable goods

   45.   Procedure for re-warehousing of goods or for removal in bond to another port

   46.   Procedure for exportation in bond of warehoused goods

   47.   Responsibility for duty on goods removed or exported in bond

   48.   Marking of goods to be removed or exported in bond

   49.   Procedure for removal of goods from warehouse for consumption

   50.   Procedure for clearance of goods from warehouse for use as ship, aircraft, train or vehicle store

   51.   Procedure for operation of duty free shop

   52.   Payment of duty on locally manufactured oil products stored in bonded warehouse

   53.   Removal of wet goods from warehouse for processing

   54.   Allowable deficiencies in quantity of warehoused goods

   55.   Application for permission to export goods as ship, aircraft or vehicle stores

   56.   Processing or manipulation of goods within warehouse

   57.   Samples of warehoused goods

   58.   Abandonment of warehoused goods

   59.   Missing goods or deficiencies in warehoused stock

   60.   Goods un accounted for in warehouse

PART VIA
DETERMINATION OF ORIGIN OF GOODS

   60A.   Determination of origin of goods

   60B.   Certificates of origin and fees thereto

PART VII
ORIDINARY DUTIES, DUMPING AND COUNTER VAILIGN DUTIES

   61.   Interpretation

   62.   Determination of normal value

   63.   Determination of subsidy

   64.   Complaint against dumped or subsidised imports

   65.   Initial investigation of alleged dumped or subsidised goods

PART VIIA
TARIFF CLASSIFICATION OF GOODS

   65A.   Application for advance tariff ruling

   65B.   Validity of advance tariff ruling

PART VIII
AGREEMENTS UNDER COMESA

   66.    Interpretation of terms under COMESA Agreements

   67.   Suspension and reduction of duties under COMESA Agreement

   68.   Determination of origin of goods under COMESA

   69.   Certificates of origin and fees

PART VIIIA
AGREEMENT UNDER SADC

   69A.   Interpretation

   69B.   Suspension and reduction of duties under SADC Treaty

   69C.   Determination of origin of goods under SADC

   69D.    Certificate of origin and fees

PART VIIIB
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT [Part VIIIB ins by reg 6 of SI 9 of 2006.]

   69E.   Interpretation

   69F.   Determination of origin of goods under Agreement

   69G.   Certificates of origin and fees in respect thereof

PART VIIIC
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

   69H.   Interpretation

   69I.   Determination of origin of goods and fees in respect thereof

   69J.   Review and modification by Government of India

   69K.   Review modification by Government of India

   69L.   Revision of harmonised coding system

PART IX
VALUE FOR DUTY PURPOSES

   70.   Goods under hire or lease contract and record of customs valuation assessments

   71.   Notification of rates of exchange in respect of foreign exchange

PART X
REBATES, REFUNDS AND REMISSIONS OF DUTY.

   72.   Interpretation

   73.   Application for refund of duty overpaid

   74.   Refund or re-mission of duty on goods destroyed o lost by accident while under Customs Division control

   75.   Remission of duty on warehoused goods not worth duty

   76.   Refund of duty paid on goods found to be of defective or faulty manufacture after release from Customs Division control

   77.   Refund or remission of excise duty or surtax on destroyed or defective goods or destroyed wet goods

   78.   Rebate of duty on goods temporarily imported

   79.   Remission or rebate of duty on goods re-imported

   80.   Remission or rebate of duty on petty consignments

   81.   Refund or remission of duty on goods for diplomatic personnel

   81A.   Remission or refund of duty on goods for diplomatic missions

   81B.   Refunds and remissions of duty on talk time for diplomatic personnel

   82.   Remission of duty on goods imported temporarily by visitors and tourists

   83.   Remission of duty on motor vehicles imported by visitors and tourists

   84.   Remission of duty on commercial traveller's sample

   85.   Remission of duty on new resident's effects

   86.   Remission of duty on traveller's effects

   87.   Remission of duty on good used in occupational therapy or training

   88.   Rebate, refund or remission of duty on goods for scientific, relief or other programmes

   89.   Rebate, refund or remission of duty on goods for establishment, rehabilitation, or expansion of business enterprise

   89A.   Rebate, refund or remission of duty on goods for the assembly of motor vehicles, motor cycles and bicycles

   89B.   Rebate, refund of duty inputs used in the manufacture of roofing sheets

   89C.

   89D.   Rebate, refund or remission of duty for development of multi-facility economic zone or industrial park

   89E.   Rebate, refund or remission of duty for business enterprise in industrial park or multi-facility economic zone

   90.   Refund or remission of duty on goods for approved technical staff

   91.   Refund or remission of duty on goods imported or purchased by Tazara

   91A.   Refund or remission of duty on goods imported or purchased by Zambezi River Authority

   92.   Refund or remission of duty on goods for construction or operation of pipeline

   93.   Refund of duty on fuel, lubricants and other technical supplies used in public transport aircraft

   94.   Refund or remission of duty on aircraft stores and equipment

   95.   Remission of duty on airline and airline and airline operators documents

   96.   Rebates, refund or remission of duty for mining rights holder

   97.   Remission of excise duty on goods purchased in bond by Zambia Defence Force

   98.   Rebate or remission of duty on goods imported or purchased by the National Assembly

PART XI
DRAWBACK OF DUTY

   99.   Interpretation

   100.   Drawback of duty co-efficient

   101.   Duty drawback co-efficient

   102.   Maintenance of records

   103.   Claims for drawback of duty

   104.   Drawback on unused goods

PART XII
EXCISE AND SURTAX MANAGEMENT

   105.   Application for licence to manufacture good subject to excise duty or surtax

   106.   Licence to manufacture goods subject to excise duty or surtax

   106A.   Application for cigarette tax stamp

   106B.   Requirement for registration of manufactures and importers of cigarettes

   107.   Application for renewal of licence to manufacture goods subject to excise duty or surtax

   108.   Entry for consumption by manufacturer

   109.   Warehousing of goods subject to excise or surtax by manufacture

   110.   Cock s and values to be approved and repairs and alterations to be supervised

   111.   Markings on rooms, places vessels, utensils, stills and machinery

   112.    Sampling of hydrocarbon oils on premises licensed in terms of section 97

   113.    Summary entry on cessation of manufacture

PART XIIA
EXCISE MANAGEMENT ON SERVICES

   113A.   Application for licence or renewal of a licence to render service

   113B.   Licence to render service liable to excise duty

   113C.   Entry for consumption by service providers

   113D.   Notice on cessation of provision of service

PART XIIB
MANAGEMENT OF SURTAX ON CARBON EMISSIONS[Part XIIB ins by reg 11 of SI 9 of 2006.]

   113E.   Interpretation

   113F.   Motor vehicles subject to payment of carbon emission tax

   113G.    Place of payment of surtax on carbon emissions

   113H.   Documents to be presented on payment of carbon emissions surtax

   113I.   Display of carbon emissions tax certificate

   113J.    Exemptions from payment of surtax on carbon emission

PART XIII
OFFENCES, PENAL PROVISIONS AND PROCEDURE

   114.   Notice of seizure

   115.   Admission of offence

   116.   Distress warrant

   117.   Officer to show warrant and leave copy at premises

   118.   Interest payable on late payment

   119.   Recovery of debt from persons other than principal debtor

PART XIV
GENERAL

   120.   Requirement to be licensed as Customs Agent

   121.   Application for customs Agents licence

   122.   Issue of Customs Agents licence

   123.   Renewal of Customs Agents Licence

   124.   Grounds for not licensing or not renewing licence

   125.   Revocation of licence

   126.   Appeal against decision not to license or renew licence

   127.   Transit Goods

   128.   Storage of goods in customs warehouse

   128A.   Storage fees payable for goods in customs premises after release from customs control

   129.   Written authority to act on behalf of another person

   130.   Corrections to bill of entry subsequent to lodgment

   131.   Search of persons

   132.   Proof of identity

   133.   Care to be exercised in opening of packages

   134.    Fee to be paid on entry of goods

   135.   Working hours of Customs Division and fees for attendance

   136.   Volume conversion

   137.   Bonds

   138.   Customs Bond Agreement

   138A.   Direct trader input

   139.   Revocation of Statutory Instruments

      FIRST SCHEDULE

      SECOND SCHEDULE

      THIRD SCHEDULE

      FOURTH SCHEDULE

      FIFTH SCHEDULE

      SIXTH SCHEDULE

      SEVENTH SCHEDULE

      EIGHTH SCHEDULE

      NINTH SCHEDULE

      TENTH SCHEDULE

      ELEVENTH SCHDULE

      TWELFTH SCHEDULE

      THIRTEENTH SCHEDULE

      FOURTEENTH SCHEDULE

      FIFTEENTH SCHEDULE

      SIXTEENTH SCHEDULE

      SEVENTEENTH SCHEDULE

SI 54 of 2000,

SI 69 of 2000,

SI 78 of 2000,

SI 14 of 2001,

SI 52 of 2001,

SI 53 of 2001,

SI 8 of 2002,

SI 15 of 2002,

SI 96 of 2002,

SI 15 of 2003,

SI 83 of 2003,

SI 17 of 2004,

SI 79 of 2004,

SI 15 of 2005,

SI 53 of 2005,

SI 9 of 2006,

SI 21 of 2006,

SI 11 of 2008,

SI 56 of 2008,

SI 60 of 2008,

SI 8 of 2009,

SI 45 of 2009,

SI 67 of 2009,

SI 78 of 2009,

SI 47 of 2011,

SI 54 of 2011,

SI 101 of 2011,

SI 119 of 2011,

SI 130 of 2011,

SI 6 of 2012,

SI 80 of 2012,

SI 94 of 2013.

PART I
PRELIMINARY

1.   Title

These Regulations may be cited as the Customs and Excise (General) Regulations, 2000.

2.   Interpretation

In these Regulations, unless the context otherwise requires–

“Act” means the Customs and Excise Act;

“benefit of the public” has the meaning assigned to it in the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009;

[Ins by reg 2 of SI 8 of 2009.]

“carrier” includes the operator of a pipeline, the master of a ship and a person in charge of a vehicle;

“industrial park” has the meaning assigned to it in the Zambia Development Agency Act, 2006;

[Ins by reg 2 of SI 8 of 2009.]

“open stock” means any goods within Zambia which have been released from customs control in accordance with the Act;

“passenger” means traveller and both expression shall apply as necessary to persons entering or leaving Zambia;

personal effects” means all articles (new or used) which a traveller may reasonably require for the traveller’s personal use during a journey, taking into account all the circumstances of the journey, but shall not include any goods imported or exported for commercial purposes;

[Ins by reg 2 of SI 9 of 2006.]

“public benefit organization” has the meaning assigned to it in the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009.

[Ins by reg 2 of SI 8 of 2009.]

“railway vehicle” means a train or a road vehicle used by a railway company or administration for the transport of goods of passengers;

“rewarehousing” means the removal of goods from one warehouse to another;

“rules” means rules made by the Commissioner-General pursuant to section 200 of the Act;

“tax payer identification number” means the National Registration Card Number or any other number as may be Designated by the Commissioner-General;

“train” means a railway train or part thereof;

“Tribunal” means the Revenue Appeals Tribunal established under the Revenue Appeals Tribunal Act

[Ins by reg 2 of SI 14 of 2001.]

“ullage” means that part of the original content of any container or package that remains intact in good order following the breakage or loss of any part of such content.

PART II
FORMS

3.   Prescribed forms

   (1) Any person transacting business with the Custom and Excise Division shall provide at that person’s own expense such forms as may be necessary to accomplish that business as set out in the Eighth Schedule and any reference in these Regulations to any form or to the numbering and letting thereof shall, unless otherwise stated, be construed as a reference to the form set out in the Eighth Schedule:

Provided that the Commissioner-General may approve the acceptance of forms that are similar but no identical to those specified in the Eighth Schedule.

   (2) Any reference to a prescribed form under these Regulations, unless otherwise stated, shall be construed to include a reference to the electronic format of such form.

[Reg 3 subs by reg 2 of SI 15 of 2005.]

4.   Forms to be completed in legible manner

All forms required to be completed under these Regulations shall be completed in a legible manner and an officer may reject any form or copy thereof if that officer considers that any part of it is illegible or that it has not been correctly completed.

PART III
IMPORTATION OF GOODS

5.   Operation of pipeline

No goods imported by pipeline shall be discharged from that pipeline other than in premises specified in a licence issued pursuant to section 97 of the Act unless those goods have been entered for consumption prior to such discharge.

6.   Licensing of customs areas

   (1) Any person, being the owner or operator of a suitable area, place or building in or at a customs port of entry, customs aerodrome or inland place may apply in writing to the Commissioner-General to request that such place or building be licensed as a customs area pursuant to section 17 of the Act.

   (2) An application for the licensing of a customs area referred to in sub regulation (1) shall be made in Form CE 17A set out in the Eighth Schedule.

   (3) A Customs area licence shall be in Form CE 18 set out in the Eighth Schedule and shall be issued upon payment of the prescribed fees as set out in the First Schedule.

   (4) Subject to section 17 of the Act, an application for renewal of a Customs area shall be made in Form CE 17 set out in the Eighth Schedule.

[Reg 6 subs by reg 3 of SI 15 of 2005.]

7.   Storage charges for goods for in customs area

No charge shall be made by the owner or operator of a customs area for the reception of imported goods in such an area during the period of 48 hours, exclusive of any public holiday, from the time the goods are received into that area.

8.   Inward report of ship, aircraft, trains and vehicles other than railway trains

The inward report of ships, aircraft, trains and vehicles other than railway trains as required by sections 20, 21, 22, 23 and 24 of the Act shall be made in form CE 1 as set out in the Eighth Schedule.

9.   Sealing of unconsumed stores and other sealable goods

All sealable goods in a ship, aircraft, train or vehicle other than a railway train which are not or cannot be entered for consumption shall be placed under seal by an officer and the master of the ship, pilot of the aircraft or the person in charge of the train or other vehicle shall afford every facility for the sealing.

10.   Discharge of cargo from aircraft

   (1) No goods shall be discharged from any aircraft which has arrived in Zambia from beyond the borders of Zambia until an inward report in terms of Regulations 8 has been made and the Commissioner-General has granted permission for discharging the goods.

   (2) The discharge of goods shall be carried out at an examination station appointed under section 16 of the Act and all uncustomed goods discharged from an aircraft shall immediately be conveyed to a customs area and the pilot or owner of the aircraft shall be responsible for such conveyance or delivery.

   (3) The pilot of the aircraft from which goods have been discharged shall as soon as the discharging operation has been completed, deliver to the Customs Division a statement specifying the packages, if any, as have been reported in terms of Regulations 8 but have not been discharged and the packages, if any, which have been discharged but were not reported.

11.   Discharge of cargo from ships

   (1) No goods shall be discharged from any ship which has arrived in Zambia from beyond the borders of Zambia until an inward report in terms of regulations 8 has been made and permission for the discharging of goods has been granted by the commissioner-general who may appoint an officer to supervise the discharging operation.

   (2) Except with the permission of the Customs Division goods shall be discharged from a ship only between sunrise and sunset.

   (3) The discharging of goods from ships shall be carried out at an examination station appointed pursuant to the Act and shall be undertaken in accordance with any instructions given by the Customs Divisions and all uncustomed goods shall be conveyed to a customs are immediately after they have been discharged.

   (4) The master of a ship from which goods have been discharged shall as soon as the discharging operation has been completed, deliver to the Customs Division a statement specifying the packages, if any, as have been reported in terms of Regulation 8 but have been discharged but were not reported.

12.   Report of goods imported or exported though pipeline

The report of goods imported or exported through a pipeline as required by section 25 of the Act shall be made in Form CE 2 set out in the Eighth Schedule.

13.   Retention on board of goods consigned to particulars port or aerodrome

Any permission given pursuant to section 27 of the Act shall be in writing and shall carry the impression of an official Customs Division Stamp over the signature of an identifiable officer.

14.   Entry of goods imported into Zambia

   (1) Entry of goods imported into Zambia as required by subsection (2) of section 32 of the Act shall be made in Form CE 20 set out in the Eighth Schedule.

   (2) Subject to regulation 19, the entry of goods for consumption on importation shall be effected by the payment of the duty due on the goods from the date of registration or within five days (exclusive of Saturdays and Sundays and on any public holiday) of the issue of an assessment notice.

[Reg 14(2) subs by reg 3 of SI 9 of 2006, am by reg 3 of SI 8 of 2009.]

   (3) Except in such circumstances as the Commissioner-General may permit, a separate bill of entry shall be delivered in respect of each consignment of goods imported which, in the opinion of the Commissioner-General, constitutes a separate consignment.

   (4) If an importer is unable when effecting entry of goods to present an invoice or other document required to be produced in terms of subsection (1) of section 34 of the Act, an officer may, pending the production of such invoice or other document, accept a monetary deposit sufficient to safeguard the revenue and shall thereafter allow entry of the goods to be made.

   (5) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept a request made in form CE 120, set out in the Eighth Schedule to amend the entry.

   (6) Except in such circumstances as the Commissioner-General may permit, no entry of goods shall be made without a tax payer identification number.

[Reg 14(6) ins by reg 2(b) of SI 15 of 2002.]

14A.   Entry of goods prior to importation

   (1) Subject to the provisions of section 32B of the Act, an application for entry of goods prior to their arrival at a customs port shall be made to the Customs Division not later than five days before the expected date of arrival of the goods.

   (2) The Commissioner-General may specify goods to be entered for pre-clearance, subject to such conditions as the Commissioner-General may prescribe.

[Reg 14A ins by reg 4 of SI 9 of 2006.]

15.   Authority to deliver goods from customs area

Subject to the other provisions of these Regulations, no goods may be taken or delivered from the customs area other than in accordance with delivery instruments contained in a duly completed release order in form CE 4 set out in the Eighth Schedule.

16.   Entry of ships, aircraft, trains and vehicles other than railway train imported into Zambia otherwise than as cargo

   (1) A ship, aircraft, train or vehicle other than railway train, engaged in the carriage of freight, cargo or persons to Zambia and thereafter within Zambia shall be deemed to be entered on the lodgment with, and acceptance by, the Customs Division of a duly completed report in form CE 1 set out in the Eighth Schedule.

   (2) Except with the written the permission of the Commissioner-General, any foreign ship, aircraft, train or vehicle engaged in the carriage of freight cargo or persons to Zambia shall be required to make exit within ten days from the date of entry.

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