Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 11/8/2017
Customs valuation is ad valorem on a Cost Insurance and Freight (CIF) basis.  A small number of goods may be imported duty-free.  These include medicines, pharmaceuticals, veterinary supplies, medical equipment, computer parts, and chemicals in bulk, fertilizers, and seeds.  Most goods fall into one of three tariff bands: 0-5% (Capital Equipment and Raw Materials); 15% (Intermediate Goods); or 25% (Finished Goods).  Duty on productive machinery for agriculture, aquaculture, solar energy and mining is zero percent.
Import Value Added Tax (VAT) is collected on behalf of the VAT Division and taxed on imported goods that attract VAT.  VAT is charged on the Taxable Value, i.e. Customs Value + Customs Duty (+ Excise Duty, where applicable) at the rate of 16% while Carbon Emission Surtax is charged on all motor vehicles being imported as well as those visiting and transiting.  The Carbon Emission Surtax is an annual charge for those vehicles already in the country based on the engine capacity of the vehicle.
Zambia Revenue Authority

 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.



Zambia Tariff Rate Quotas Import Duties