CUSTOMS AND EXCISE ACT: SUBSIDIARY LEGISLATION

(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;

(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[Ed note: SI 275 of 1966 has been repealed]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 (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

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 156 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 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 have added five parts by volume of pure methyl alcohol to every 95 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

(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

(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 90 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 90 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

Spirits

95.0

Crude butyl alcohol

4.0

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 19 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

(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

(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;

(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

(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 sub-section (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 *18th March, 1966.*commencement of these Regulations shall be deemed to have been granted under these Regulations.

(3) Any authorisation 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 18th March, 1966.*commencement of these Regulations shall be deemed to have been paid under these Regulations.

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 19 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 15.6ÂºC.

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

(3) It should have a boiling range of 110ÂºC to 114ÂºC 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 10 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 140ÂºC and 90 ml at 160ÂºC.

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 25ÂºC not more than 0.7864.

(2) Refractive Index (stated in terms of sodium light of wavelength 589.3 mu at a temperature of 20ÂºC): 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 60ÂºC and 62ÂºC 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 30 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 30 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 150ÂºC and 160ÂºC.

(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.]

1.75,NM,NO>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 74A 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;

(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 (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.

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 stabiliser	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.

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

Regulation

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.

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 (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

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.

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