Zambia Customs and Excise Act 2019

HEADLINE: Zambia lacked robust customs entry and tariff compliance mechanisms.

Key Obligations

["Customs entry mandatory", "COMESA/SADC preferential tariff compliance", "Payment of customs duties and VAT"]

Penalty Ranges

Fines; forfeiture; imprisonment

Affected HS Codes: ["All HS codes"]

Issuing Authority: Zambia Revenue Authority (ZRA)

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