CUSTOMS AND EXCISE ACT: INDEX TO SUBSIDIARY LEGISLATION - III

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 (Remissions) (Marasa Holdings Limited) Regulations

Customs and Excise (Remissions) (Mopani Copper Mines Plc) (Revocation) 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 (Remission) (Lumwana Mining Company) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations, 2008

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

Customs and Excise (Excise Duty) (Suspension) Regulations, 2008

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 (Remission) (Electronic Communications) Regulations

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

Customs and Excise (Suspension) (Fuel) Regulations, 2012

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

Customs and Excise (Suspension) (Crude Oil) Regulations

Customs and Excise (Excise Duty) (Suspension) Regulations, 2014

Customs and Excise (Fertiliser) (Remission) Regulations

Customs and Excise (Suspension) (Cobalt Concentrates) Regulations

Customs and Excise (Export Duty) (Suspension) Regulations

Customs and Excise (Excise Duty) (Cut Rag) (Suspension) Regulations

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

Customs and Excise (Nickel and Particle Board) (Export Duty) (Remission) Regulations

Customs and Excise (Precious Stones) (Export Duty) (Suspension) Order

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

Customs and Excise (Precious Metals) (Export Duty) (Suspension) Order

Customs and Excise (Ethyl Alcohol) (Refunds, Rebates and Remissions) Regulations

Customs and Excise (Aquaculture) (Suspension) Regulations

Customs and Excise (Suspension) (Manufacturing Inputs) Regulations

Customs and Excise (Suspension) (Refrigerated Trucks) Regulations

Customs and Excise (Suspension) (Live Poultry) Regulations

Customs and Excise (Refrigerated Trucks) (Suspension) Regulations

Customs and Excise (Persons with Disabilities) (Remission) Regulations

Customs and Excise (Motor Vehicles) (Suspension) Regulations

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

CUSTOMS AND EXCISE (PORTS OF ENTRY AND ROUTES) ORDER

[sections 13 and 199]

Arrangement of Paragraphs

    Paragraph

PART I
PRELIMINARY

    1.    Title

PART II
PORT OF ENTRY

    2.    Ports of entry

    3.    Warehousing ports

    4.    Customs aerodromes

    5.    Specified hours

    6.    Customs houses

    7.    Customs posts

    8.    Entry of uncustomed goods other than passengers’ baggage

    9.    Entry of passengers’ baggage

PART III
HOURS FOR TRANSACTION OF BUSINESS

    10.    Interpretation

    11.    Hours for the acceptance of bills of entry and transaction of other business at customs houses

    12.    Hours for the transaction of business at customs posts

    13.    Facilities to be provided by operators

    14.    Payment for special services of officers

    15.    Repeal of S.I. No. 17 of 1998

        FIRST SCHEDULE

        SECOND SCHEDULE

        THIRD SCHEDULE

        FOURTH SCHEDULE

        FIFTH SCHEDULE

        SIXTH SCHEDULE

        SEVENTH SCHEDULE

        EIGHTH SCHEDULE

SI 16 of 2003,

SI 110 of 2003,

SI 49 of 2006,

SI 23 of 2007,

SI 9 of 2008,

SI 89 of 2012,

SI 60 of 2014,

SI 17 of 2019,

SI 89 of 2019,

SI 68 of 2020,

SI 62 of 2021,

SI 36 of 2022.

PART I
PRELIMINARY

1.    Title

This Order may be cited as the Customs and Excise (Ports of Entry and Routes) Order.

PART II
PORT OF ENTRY

2.    Ports of entry

    (1) Subject to the other provisions of this order, the places set out in Part 1 of the First Schedule are hereby appointed to be the only ports for Zambia or through which alone goods may be imported or exported.

    (2) Goods shall not be imported or exported by road, except at or through a port set out in Part II of the First Schedule.

3.    Warehousing ports

The places set out in the Second Schedule are hereby appointed as warehousing ports where bonded warehouses may be established in terms of section 55 of the Act.

4.    Customs aerodromes

The places set out in the Third Schedule are hereby appointed to be the customs aerodromes at which aircraft entering Zambia may land, from which aircraft leaving Zambia may depart, and through which alone goods may be imported or exported by air.

5.    Specified hours

    (1) Subject to the provisions of sub-paragraph (2), the hours between sunset and sunrise are hereby specified to be the hours during which goods shall not be imported or exported without the special permission in writing of a customs officer.

    (2) The provisions of sub-paragraph (1) shall not apply in relation to any goods imported or exported—

    (a)    by ship, aircraft or railway train; or

    (b)    during the hours specified in Part III of this Order for the transaction of business at a customs house, customs post or customs aerodrome at or through which the goods are imported or exported.

6.    Customs houses

Customs houses are hereby appointed, at the places set out in the Fourth Schedule, for the collection of revenue and the general administration of the provisions of the Act.

7.    Customs posts

    (1) Customs post are hereby appointed—

    (a)    at the places set out in Part 1 of the fifth Schedule for the collection of revenue, for the report of goods imported or exported and for matters incidental thereto;

    (b)    at the places set out in Part II of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by air;

    (c)    at the places set out in Part III of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by rail; and

    (d)    at the places set out in Part IV of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by ship.

8.    Entry of uncustomed goods other than passengers’ baggage

    (1) The provisions of this paragraph shall not apply in relation to uncustomed goods imported by passengers as their baggage.

    (2) Uncustomed goods imported by rail shall be entered at the custom houses at the ports of entry set out in the Sixth Schedule.

    (3) Uncustomed goods imported by air or ship and consigned to any place within Zambia shall, unless otherwise authorised in writing by the Commission-General or an officer authorised by the Commissioner-General, be entered at the customs house nearest to the customs aerodrome or harbour through which the goods are imported.

9.    Entry of passengers’ baggage

    (1) Uncustomed goods imported by rail or ship as passengers’ baggage shall be entered at the customs house at the first port through which the train or ship passes.

    (2) Uncustomed goods imported by air passengers’ baggage shall be entered at the customs house nearest to the customs aerodrome at which the aircraft lands.

PART III
HOURS FOR TRANSACTION OF BUSINESS

10.    Interpretation

In this Part, unless the context otherwise requires—

"weekday" means any day other than Saturday, Sunday or a public holiday.

11.    Hours for the acceptance of bills of entry and transaction of other business at customs houses

The hours for the transaction of business at customs houses shall—

    (a)    be from 08:00 hours to 13:00 hours and 14:00 hours to 17:00 hours on weekdays;

    (b)    despite paragraph (a)—

        (i)    at Chanida, Kariba, Kasumbalesa, Katima Mililo, Kazungula and Mwami, business shall be transacted at all hours of the day, on all days including Saturdays, Sundays and public holidays;

        (ii)    at Kapiri Mposhi, business shall be transacted from 08:30 hours to 13:00 hours and from 14:00 hours to 17:00 hours on weekdays and 08:30 hours to 13:00 hours on Saturdays, Sundays and public holidays;

        (iii)    at Livingstone—

            (aa)    bills of entry may be received on all weekdays including Saturdays and Sundays at all the hours of the day and night; and

            (bb)    business shall be transacted from 06:00 to 20:00 hours on all weekdays including Saturdays and Sundays;

        (iv)    at Chirundu, bills of entry may be received and business transacted at all hours of the day and night on all days including Saturdays, Sundays and public holidays;

        (v)    at Nakonde, bills of entry may be received at all hours of the day and night on all days including Saturdays, Sundays and public holidays; and

        (vi)    at Kenneth Kaunda International Airport—

            (aa)    bills of entry may be received on all weekdays including Saturdays and Sundays at all the hours of the day and night; and

            (bb)    business shall be transacted from 06:00 to 20:00 hours on all weekdays including Saturdays and Sundays.

[Para 11 subs by para 2 of SI 62 of 2021.]

12.    Hours for the transaction of business at customs posts

The hours during which the customs posts situated on the border shall be open for the transaction of all business connected with the arrival in or departure from Zambia of goods are as set out in the Seventh Schedule.

13.    Facilities to be provided by operators

The owners or operators of the aerodromes, harbours and railway stations set out in the Eighth Schedule shall provide customs facilities without charge for the clearance of goods and passengers’ baggage, for such time as may be necessary to deal with an aircraft, ship or train entering or leaving Zambia, and the goods and passengers’ baggage carried on board the aircraft, ship or train and with matters incidental thereto.

14.    Payment for special services of officers

If at the request of any person made to the Commissioner-General or an officer authorised by the Commissioner-General, an officer is required to perform any duties outside the hours fixed for the performance of such duties under this order, that person shall pay for the services of the officer at the rate of two hundred fee units per hours or part thereof per officer.

15.    Repeal of S.I. No. 17 of 1998

The Customs and Excise (Ports of Entry and Routes) Order, 1998 is hereby repealed.

FIRST SCHEDULE

[Paragraph 2]

[First Sch am by para 3 of SI 110 of 2003, para 2 of SI 49 of 2006, para 3 of SI 9 of 2008, para 2(a) and 2(b) of SI 89 of 2012, para 3(a) and 3(b) SI 60 of 2014.]

PORTS OF ENTRY

PART I
PORTS OF ENTRY FOR ZAMBIA

PART II
PORTS FOR EXPORTATION OF GOODS BY ROAD

SECOND SCHEDULE

[Paragraph 3]

WAREHOUSING PORTS

[Second Sch am by para 4 of SI 60 of 2014, para 2 of SI 68 of 2020.]

THIRD SCHEDULE

[Paragraph 4]

CUSTOMS AERODROMES

[Third Sch am by para 3 of SI 89 of 2012.]

FOURTH SCHEDULE

[Paragraph 6]

CUSTOMS HOUSES

[Fourth Sch am by para 4 of SI 89 of 2012.]

FIFTH SCHEDULE

[Paragraph 7]

[Fifth Sch am by para 4 of SI 110 of 2003; para 3 of SI 49 of 2006; para 4 of SI 9 of 2008; para 5 of SI 89 of 2012, para 5 of SI 60 of 2014.]

CUSTOMS POSTS

PART I
GENERAL POSTS

PART II
POSTS FOR CLEARANCE OF AIRCRAFT PASSENGER BAGGAGE

PART III
POSTS FOR CLEARANCE OF RAILWAY TRAIN PASSENGERS’ BAGGAGE

PART IV
POSTS FOR CLEARANCE OF SHIP PASSENGERS’ BAGGAGE

SIXTH SCHEDULE

[Paragraph 8]

POSTS FOR ENTRY FOR GOODS IMPORTED BY RAIL

SEVENTH SCHEDULE

[Paragraph 12]

[Seventh Sch am by para 5 of SI 110 of 2003, para 4 of SI 49 of 2006, para 3 of SI 23 of 2007, para 5 of SI 9 of 2008; para 6 of SI 89 of 2012, para 6 of SI 60 of 2014, para 2 of SI 17 of 2019.]

HOURS FOR THE TRANSACTION OF BUSINESS AT CUSTOM POSTS

EIGHTH SCHEDULE

[Paragraph 13]

[Eighth Sch am by para 2 of SI 36 of 2022.]

CUSTOMS FACILITIES FOR CLEARANCE OF AIRCRAFT, SHIPS AND TRANS

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

[Section 98]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Interpretation

    3.    Grant of remissions

    4.    Methylation of spirits

    5.    Obligation of distillers to keep books

    6.    Grant of authority to use spirits

    7.    Manner of obtaining spirits

    8.    Lodgment of entry

    9.    Special provisions with respect to authorised user of spirits

    10.    Obligation of authorised user to keep records

    11.    Obligation of authorised users to render returns

    12.    Prescribed fees

    13.    Disposal of rebated spirits by authorised users

    14.    Notification of cessation

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

SI 16 of 2004.

1.    Title

These Regulations may be cited as the Customs and Excise (Spirit) (Refunds, Rebates and Remissions) Regulations.*"/>

2.    Interpretation

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 spirit to every one hundred litre of which has been added three-eighths of a litre of mineral naphtha (petroleum oil) and not less than 156 milligrammes by weight of powdered methyl dye;

"industrial methylated spirits" means unsweetened and unflavoured spirits to which have been added five parts by volume of wood naptha to every 95 parts by volume of spirits;

"industrial methylated spirits (R grade)" means unsweetened and unflavoured spirits of the British Pharmacopoeia standard for 95 per centum ethyl alcohol to which has been added five parts by volume of such spirits and to which mixture has been added—

    (a)    one part of quassin solution to every 100 parts of the mixture;

    (b)    one part of quassin powder to every 1,000 parts of the mixture; or

    (c)    one part of benzyldiethyl (2.6 xylycarbomonyl methyl ammonium benzoate) to every 1,00,000 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) or regulation 8; and

"rebated" means under rebate of duty granted by these Regulations.

    (2) Any reference in these Regulations to the letter "B.P.", "B.P.C." or "N.F." in relation to a reparation, 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.

3.    Grant of remissions

    (1) Subject to the provision of these Regulations, a refund or remission of the whole duty paid or payable shall be granted on spirits for use solely for scientific, teaching and experimental purposes or manufacture of any medical preparation, reagent, microscopic stain or indicator.

    (2) Subject to the provisions of these Regulations, a remission of the whole excise duty shall be granted 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 term of—

        (i)    an official requisition; and

        (ii)    a removal warrant issued by an officer;

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

    (c)    on the methylation of such spirits by a distiller on licensed premised 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.

4.    Methylation of spirits

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

    (a)    coloured methylated spirits;

    (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 purpose of methylation; and

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

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

        (ii)    capable of being property secured; and

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

    (3) The only spirit to be used in methylation shall be unsweetened and unflavoured spirits of a strength of not less than 90 per cent of alcohol by volume determine 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; or

    (b)    water in such quantities as will not reduce the strength of the methylated spirits below 90 per cent of alcohol by volume determined by Bay 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 1,000 litres.

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

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

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

5.    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 the distiller.

6.    Grant of authority to use spirits

    (1) Subject to provisions of these Regulations, the Commissioner General may, in writing, authorise any person to use spirits for the purpose in respect of which a refund or remission 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;

    (b)    the purposes 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 rebate spirits for any purpose unless the Commissioner General is satisfied that the use of industrial methylated spirits or industrial methylated spirits (R grade) would be unsuitable for a detrimental to that purpose.

    (4) The Commissioner may require an authorised user, before approval, to furnish a form of bond, guarantee or similar undertaking for such amount and such duration as the Commissioner General may require for compliance with the provisions of the Act and these Regulations.

    (5) Any bond required by the Commissioner General in terms of this sub-regulation (4) shall be in Form CE 121 set out in the Eighth Schedule of the Customs and Excise (General) Regulations.

7.    Manner of obtaining spirits

    (1) Subject to the provisions of this Regulation, a refund or remission of duty on spirits, shall be granted to an authorised user only were the spirit are—

    (a)    imported directly by the authorised user in accordance with the provision of the Act;

    (b)    taken out of a bonded warehouse in accordance with the provisions of Regulations 53 of the Customs and Excise (General) Regulations;

    (c)    from a distiller; or

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

    (2) Any entry or application made pursuant to this Regulation shall be accompanied by a duly completed declaration in Form CE 25 set out in the Eighth Schedule of the Customs and Excise (General) Regulations made by the authorised user and attesting to the use of the spirits.

    (3) Any entry required to be lodged, by an authorised user in accordance with the provisions of these Regulations shall be made in Form CE 20 set out in the Eighth Schedule of the Customs and Excise (General) Regulations.

8.    Lodgment of entry

An authorised user shall ensure that—

    (a)    any spirits obtained in accordance with these Regulations are kept in a secure place under the control of the authorised user;

    (b)    any spirits are withdrawn from stock only under the supervision of such user or person and in such quantities as are required for immediate use; and

    (c)    all provisions of these Regulations regarding the location and security or such spirits are complied with.

9.    Special provisions with respect to authorised user of spirits

    (1) An authorised user shall not use 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 medical preparation, except in accordance with such formula as the Commissioner General may from time to time approve.

    (2) Where the Commissioner General so directs an authorised user shall not carry out any manufacturing operation in which spirits are used unless the operation is supervised by an officer.

    (3) Notwithstanding the provisions of these Regulations, where unauthorised user uses large quantities of spirit continuously, in relation to the particular nature of the operation, the Commissioner General may make such special arrangements as the Commissioner General deems necessary to protect revenue.

10.    Obligation of authorised user to keep records

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

Provided that, where an authorised user is licensed in terms of section 93 of the Act, the Commissioner General shall allow the authorised user to keep such books as will comply with the provisions of section 108 of the Act.

    (2) Subject to the provisions of sub-regulation (1) shall be authorised user fails to keep a record in the approved manner, nay spirit received by the authorised user during the period when the records were not so kept shall be deemed to have been used for a purpose other than that for which the approval was granted and the duties due on such spirits shall become payable unless the authorised user satisfies the Commissioner General that the spirits were used for the purpose for which the approval was granted.

11.    Obligation of authorised users to render returns

    (1) Every authorised user shall submit—

    (a)    a return in duplicate on or before the fourteenth day of each month, indicating—

        (i)    the spirits on hand at the beginning of the month;

        (ii)    the quantity of spirits and received during the previous months;

        (iii)    the quantity of spirits used, sold or otherwise disposed of during that month;

        (iv)    the quantity on hand at the end of that month; and

        (v)    the manufacture and business activities undertaken during the month:

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

12.    Prescribed fees

    (1) An authorised user shall—

    (a)    on authorisation in terms of these Regulations, pay a fee of 5,000 fee units; and

    (b)    on or before the 31st January, in each year following the year in which the authorised user was authorised in terms of these Regulations, pay an annual fee of 5,000 fee units.

    (2) Notwithstanding the provisions of this regulation, an authorised user who is authorised to use spirits solely for scientific, teaching or experimental purposes or in a hospital shall not be liable to any fee.

    (3) Any authorised user whose authority is revoked by the Commissioner General shall not be entitled to a refund of the whole or any portion of the fee paid under this Regulation.

13.    Disposal of rebated spirits by authorised users

Except with the consent of the Commissioner-General an authorised user shall not use or dispose of spirits other than in accordance with the terms of the Commissioner General’s authority or the provisions of these Regulations.

14.    Notification of cessation

    (1) Where an authorised user ceases to use spirits in accordance with the terms of the authority granted to the authorised user under these Regulations, the authorised user shall notify the Customs Divisions accordingly.

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

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

    (b)    contravenes or fails to comply with any of the provisions of these Regulations and the Act.

    (3) Where in accordance with these Regulations the Commissioner General revokes the authority granted to an authorised user, such user shall, within a period of time fixed by the Commissioner General, dispose of any spirit obtained by virtue of such authority in such manner as the Commissioner General may direct.

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

    (1) Subject to the provisions of this regulation, a refund or remission of the whole of the duty shall be granted, where the spirits—

    (a)    are lost in course of and by reason of the process of manufacture on the premises of an authorised user;

    (b)    are lost, without going into consumption, in the course of manipulation on licensed premises deemed to be a warehouse in terms of section 55 of the Act, to the extent that the losses do not exceed the maximum allowances for deficiencies prescribed by regulation 54 of the Customs and Excise (General) Regulations;

    (c)    are lost, without going into consumption, whilst stored in a place on licensed premises set aside for the storage of such spirits; or

    (d)    are lost, without going into consumption—

        (i)    in the course of manipulation; or

        (ii)    whilst stored:

Provided that such refund or remission shall be granted only if the Commissioner general is satisfied that every reasonable effort was made and precaution taken to prevent their loss or destruction.

    (2) An authorised user who wishes to claim a refund or remission of duty in terms of this Regulation shall submit a written explanation of the circumstances in which the destruction or loss occurred to the Commissioner General.

CUSTOMS AND EXCISE (REMISSIONS) (KONKOLA COPPER MINES PLC) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of duty

    3.    Revocation of S.I. No. 27 of 2003

        SCHEDULE

SI 32 of 2004.

1.    Title

These Regulations may be cited as the Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations.

2.    Remission of duty

    (1) Subject to sub-paragraph (2), the Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Konkola Copper Mines Plc up to a value of 420 million United States dollars.

    (2) Notwithstanding sub-paragraph (1), the Commissioner-General shall—

    (a)    remit duty under sub-regulation (1) when the total duty payable is 19 million, five hundred thousand United States dollars or less for the period 1st April, 2004 to 31st March, 2005;

    (b)    not remit duty under sub-regulation (1) when the total duty payable exceeds 19 million, five hundred thousand United States dollars for the period 1st April, 2004 to 31st March, 2005.

    (3) 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-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

3.    Revocation of S.I. No. 27 of 2003

The Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations, 2003, are hereby revoked.

SCHEDULE

[Regulation 2]

PART I
REMISSION: CUSTOMS DUTY

PART II
REMISSION: EXCISE DUTY

CUSTOMS AND EXCISE (REMISSIONS) (MARASA HOLDINGS LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of duty

        SCHEDULE

SI 69 of 2004.

1.    Title

These Regulations may be cited as the Customs and Excise (Remissions) (Marasa Holdings Limited) Regulations.*

2.    Remission of duty

    (1) The Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Marasa Holdings Limited up to a value of one million, eight hundred and 50, seven thousand one 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-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulations 2]

REMISSION: CUSTOMS DUTY

REMISSION: EXCISE DUTY

CUSTOMS AND EXCISE (REMISSIONS) (MOPANI COPPER MINES PLC) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Revocation of S.I. No. 39 of 2000

SI 16 of 2005.

1.    Title

These Regulations may be cited as the Customs and Excise (Remissions) (Mopani Copper Mines Plc) (Revocation) Regulations.

2.    Revocation of S.I. No. 39 of 2000

The Customs and Excise (Remissions) (Mopani Copper Mines Plc) Regulations, 2000 are hereby revoked.

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) (NO. 2) REGULATIONS

[Section 89]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Suspension of excise duty

1.    Title

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) (No. 2) Regulations.*

2.    Suspension of excise duty

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

CUSTOMS AND EXCISE (REMISSION) (EQUINOX COPPER VENTURES LIMITED – LUMWANA COPPER PROJECT) REGULATIONS

[Section 198]

Arrangement of Regulations

    Regulation

    1.    Title

    2.    Remission of duties

        SCHEDULE

SI 79 of 2006.

1.    Title

These Regulations may be cited as the Customs and Excise (Remission) (Equinox Copper Ventures Limited – Lumwana Copper Project) Regulations.

2.    Remission of duties

    (1) The Commissioner-General shall remit all duties payable on the goods set out in the Schedule to these Regulations when imported by Equinox Copper Ventures Limited-Lumwana Copper Project:

Provided that the total amount so remitted shall be repaid by Equinox Copper Ventures Limited-Lumwana Copper Project until such time the Free Cash Free Event is reached and the amount shall be paid into the national or special account and in accordance with terms of the signed Development Agreement between Government and the company.

    (2) Goods on which duties have been remitted under these Regulations shall not be sold or otherwise disposed off to any other person not entitled to import them free of duties, except with the consent of these Commissioner-General and upon payment of duties, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulation 2]