Control of Goods Act, 1954

Chapter 421

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Citation
Chapter 421
Date
31 December 1996
Language
English
Type
Act
Related documents
Zambia

Control of Goods Act, 1954

Chapter 421

  • Commenced on 26 March 1954
  • [This is the version of this document as it was at 31 December 1996 to 31 January 1997.]
  • [This legislation has been revised and consolidated by the Ministry of Legal Affairs of the Government of the Republic of Zambia. This version is up-to-date as at 31st December 1996.]
[Federal Act 12 of 1954; Act 41 of 1966; 4 of 1977; 26 of 1977; 3 of 1979; 20 of 1981; 7 of 1982; 13 of 1982; 11 of 1991; 10 of 1993; 13 of 1994; 25 of 1995; 7 of 1997; Government Notices 1 of 1964; 497 of 1964]An Act to enable the President to provide by regulation for the control of the distribution, disposal, purchase and sale, and the wholesale and retail prices of any manufactured or unmanufactured commodity or of any animal or poultry, or of any class of any such commodity, animal or poultry, for the control of imports into and exports from Zambia, and for other purposes incidental and supplementary to the foregoing.

1. Short title

This Act may be cited as the Control of Goods Act.

2. Interpretation

In this Act, unless the context otherwise requires—"animal" means any animal or poultry or any class of animals or poultry;"commodity" means any manufactured or unmanufactured commodity or any class of such commodities;"Controlled Services" means garage services, services relating to household installations, and any other services which the Minister may, by statutory instrument declare to be controlled services;"goods" means anything capable of being imported or exported;"hoarding" means the accumulation or hiding of any goods or commodities or of any animals ordinarily held for commercial purposes, so as to prevent or manipulate the distribution or sale of such goods, commodities or animals to the public.[As amended by G.N. No. 1 of 1964 and Act No. 26 of 1977]

3. Regulations for the control of goods

(1)Whenever it appears to the President necessary or expedient—
(a)to control the import into or export from Zambia of any goods;
(b)to control the distribution, disposal, purchase and sale or the wholesale or retail prices of any commodity or animal and the charges which may be made—
(i)for the services relating to distribution, disposal, purchase and sale of the commodity or animal, as the case may be; and
(ii)for the delivery of any commodity or animal, the wholesale or retail prices of which are controlled under this section;
(c)to prevent the hoarding of any goods, commodities or animals; and
(d)to regulate the charges for any controlled services;
he may, by Statutory Instrument, make such regulations as appear to him to be necessary or expedient for such purposes.
(2)Without prejudice to the generality of the powers conferred by subsection (1), such regulations may provide—
(a)for requiring persons carrying on or employed in connection with any trade, business, undertaking or enterprise specified in such regulations to produce to such person as may be so specified any books, accounts or other documents relating to that trade, business, undertaking or enterprise, and for requiring any persons to furnish to such person as may be so specified such estimates or returns as the President considers it desirable to obtain for the effectual exercise of any of his powers under this section;
(b)for any incidental and supplementary matters for which the President thinks it expedient for the purposes of the regulations to provide, including in particular the entering and inspection of premises to which the regulations relate by persons authorised in that behalf by the President with a view to securing compliance with the regulations.
(3)Regulations made under this section may provide for empowering such Minister as may be specified in such regulations to make orders—
(a)for the control to such extent as may be specified in such regulations of the import into or export from Zambia of such goods or classes of goods as may be specified in such regulations;
(b)in respect of such commodities and animals as may be specified in such regulations for any of the purposes specified in paragraph (b) of subsection (1).
Any orders made in terms of this subsection may contain such incidental or supplementary provisions as appear to the specified Minister to be necessary or expedient for the purpose of such orders.
(4)Regulations and orders under this section may be made so as to apply generally or to any particular trade, business, undertaking or enterprise, or class thereof, and either to the whole or to any part of any trade, business, undertaking or enterprise, and so as to have effect either throughout Zambia or in any particular area therein.
(5)For the avoidance of doubt, it is hereby declared that the provisions of section four shall not apply in relation to any order under this section.[As amended by G.N. No. 1 of 1964, Acts 4 of 1977, 26 of 1977, 3 of 1979, 20 of 1981, 7 of 1982, 13 of 1982]

3A. Import declaration fee

(1)Subject to subsections (10) and (11) there shall be charged, in respect of goods of a value in excess of five hundred United States dollars, imported into Zambia, an import declaration fee, hereinafter referred to as the fee, equal to five per centum of the value of the goods.
(2)The value of the goods for import to which this section applies shall include the Free On Board value of the goods, the cost of transportation, the value of the insurance policy covering the goods, if any, and the cost of freight.
(3)The fee shall be computed and become payable upon completion and submission of the prescribed import declaration form to a commercial bank, before the importation of the goods.
(4)Any import to which this section applies shall not be released from Customs control until all requirements under the Customs and Excise Act have been complied with and a duly approved import declaration form evidencing the payment of the fee, where required, in the prescribed manner, is produced.[Cap. 322]
(5)If any commercial bank fails to remit, at the prescribed time and place, any monies forming part of the fee collected under the provisions of this section it shall be required to pay interest on the monies it has failed to remit equivalent to the annualised nominal interest rates of the 28 days Treasury Bills and such interest, together with any unpaid fee, shall be a debt by the commercial bank to the State.
(6)If an officer discovers goods on which the fee was not paid by virtue of under valuation in terms of the value for Customs Duty purposes as defined in the Customs and Excise Act, misdescription or for any other reason, in addition to requiring the person to make an application for an import declaration form and pay the required fee to the bank, the officer shall assess and collect from the person in possession or control of such goods, a penalty equal to the amount of the fee that was payable prior to their release from customs control.[Cap. 322]
(7)
(a)For the purpose of conducting an audit, an officer shall have authority to inspect all goods, premises, documents, books of account, any correspondence or other writing and records relating to the fee remitted by a bank or in relation to any person who is an importer and to remove them at a reasonable time and for a reasonable period.
(b)Where information referred to in subsection (1) is electronically stored, an officer shall be empowered to—
(i)view the information or document and to copy or take extracts from it by electronic means; or
(ii)require that it be reproduced in hard copy, or copied onto computer diskette or reduced to some other portable form suitable for removal and capable of reproducing the information or document for viewing.
(c)An officer may make an assessment of the fee for any of the following cases:
(i)where a payment by a bank is not filed within the specified time;
(ii)where an incomplete payment is filed; or
(iii)where the officer has reason to believe that the amount of fee is understated or otherwise incorrect.
(d)An assessment of the fee shall be made within one year from the date that the goods were released from customs control or in the case of a bank from the date the bank was liable to remit the fee under subsection (3).
(e)An assessment shall be immediately due and payable in a manner prescribed in this Act.
(8)Any person who—
(a)attempts to evade the fee;
(b)knowingly fails to collect the fee;
(c)knowingly fails to file an import declaration form, or to supply information;
(d)knowingly conceals or destroys any book, record, document, statement, or other information;
(e)knowingly fails to obey summons;
(f)makes or furnishes any fraudulent document, statement, or other information;
(g)attempts to interfere with the determination or collection of the fee;
(h)knowingly discloses any information in a manner not authorised by law or regulations; or
(i)in any way knowingly assists in, or contributes to, any of the foregoing;
shall be guilty of an offence and liable, upon conviction to a fine of not less than twenty thousand penalty units and not exceeding one million penalty units or upon default of such payment one month imprisonment for each twenty thousand penalty units or portion thereof:Provided that the penalties imposed in this section shall not in any way prejudice the imposition of other sanctions under Customs law or the criminal laws of the Republic of Zambia or elsewhere under this law.
(9)Where any person satisfies the commercial bank to which a fee has been paid and any office authorised by the Minister that any amount of the fee—
(a)was paid in excess or in error;
(b)is related to goods for which a drawback of Customs Duty has been approved or to which a claim for drawback would be fair and reasonable under the circumstances; or
(c)for any other reason as the Minister may prescribe;
the stated amount of the fee shall be refunded provided the application for refund is submitted within two years of the event giving cause to the refund.
(10)The provisions of this section shall not apply to the importation of goods covered by the First Schedule.
(11)Importers under the Second Schedule must complete an import declaration form, but no fee is liable for qualified goods.
(12)All the monies collected under the provisions of this section shall be paid into the general revenues of the Republic.
(13)The Minister may, by statutory instrument, make regulations—
(a)prescribing the method of computing the value of any transaction;
(b)prescribing the grounds necessitating an assessment and auditing of any import;
(c)setting out the procedure for the collection of the import declaration fee and for assessment and auditing of any import;
(d)designating officers for the purposes of this Act; and
(e)generally, for the better carrying out of the provisions of this section.
[As amended by Act No. 7 of 1997]

3B. ***

[3B created by Act No. 20 of 1981 repealed by Act No. 13 of 1982]

4. Rationing of commodities and animals

Regulations made under section three, in relation to the rationing of any commodity or animal, may—
(a)fix or provide for fixing different quantities of the commodity or animal to be obtainable in the aggregate or individually by different classes of persons;
(b)provide for methods of distribution of the commodity or animal which differentiate as between different classes of persons so far as appears to the President to be necessary in order to secure or permit such distribution through the usual channels and agencies through which such classes of persons normally obtain the commodity or animal.
[As amended by G.N. No. 1 of 1964]

5. Evidence

(1)In any proceedings under this Act against any person, any statement or entry contained in any book or document kept by him or any person in his employ, or by his agent, shall be admissible in evidence as an admission of the facts set forth in that statement or entry, unless it is proved that the statement or entry was not made by that person, by any person in his employ, or by his agent.
(2)Whenever the manager, agent or servant of any person does or omits to do anything which it would be an offence under this Act for such person to do or omit to do, such person shall be deemed himself to have done or omitted to do such thing and be liable to the penalties therefor in terms of this Act unless he proves to the satisfaction of the court that all reasonable steps were taken by him to prevent any act or omission of the kind in question:Provided that the fact that the person issued instructions forbidding in respect of his manager, agent or servant any act or omission of the kind in question shall not by itself be accepted as sufficient proof that he took all reasonable steps to prevent the act or omission.

6. Penalties

Regulations made under this Act may provide in respect of any contravention thereof or of any order made thereunder that—
(a)the offender shall be liable to a fine not exceeding one million five hundred thousand penalty units or to a term of imprisonment not exceeding five years, or to both; and
(b)upon the conviction of such offender, the court may order that any animal, commodity or goods which are the subject-matter of such contravention shall be forfeited.
[Act No. 41 of 1966 and Act No. 13 of 1994]

First Schedule

(Goods not requiring an import declaration form or payment of the fee)

1.Goods of a value for customs duty purposes of the equivalent of five hundred United States dollars US$500 or less;
2.Goods destined for approved duty free stores;
3.Goods destined for approved EPZ (export processing zone) enterprises;
4.Goods destined to approved MUB (manufacturing under bond) enterprises;
5.Accompanied or unaccompanied personal baggage if such importation is free of all customs duties by reason of a duty-free allowance;
6.Ammunition, weapons or implements of war imported by the Government;
7.Household and personal effects of new residents and returning residents if such importation is free of all customs duties by reason of duty-free allowance;
8.Gifts by foreign governments;
9.Supplies to diplomatic and accredited consular missions, diplomatic personnel, and United Nations organisations, imported for their own use;
10.Goods subject to a technical assistance agreement;
11.Goods for use in humanitarian aid when imported by an organisation recognised by the Ministry of Finance and Economic Development;
12.Books, current newspapers and periodicals;
13.Live animals;
14.Fertilizers;
15.Antiques more than 100 years old, and original works of art;
16.Unset precious stones, and precious metals in bullion form; and
17.Commercial samples of no commercial value.[As amended by Act No. 7 of 1997]

Second Schedule

(Goods requiring an import declaration form but no payment of the fee)

Goods enumerated under an Investment Certificate issued under authority of the Investment Act No. 39 of 1993 and which are accorded an exemption from customs duty.[As amended by Act No. 7 of 1997]
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History of this document

24 March 2021 amendment not yet applied
08 September 2004 amendment not yet applied
31 January 1998 amendment not yet applied
01 February 1997 amendment not yet applied
31 December 1996 this version
Consolidation
26 March 1954
Commenced

Cited documents 1

Act 1
1. Investment Act, 1993 1 citation

Documents citing this one 0

Subsidiary legislation

Title
Date
Control of Goods (Import and Export) (Forest Produce) (Authorisation of Importation) (Democratic Republic of Congo) Order, 2020
Repealed
Statutory Instrument 83 of 2020 23 October 2020
Control of Goods Act (Import and Export) (Agriculture) (Prohibition of Export) (Amendment) Order, 2020 Statutory Instrument 54 of 2020 29 May 2020
Control of Goods (Import and Export) (Agriculture) (Amendment) Order, 2020 Statutory Instrument 53 of 2020 29 May 2020
Control of Goods (Import and Export) (Agriculture) (Prohibition of Export) Order, 2019 Statutory Instrument 64 of 2019 4 October 2019
Control of Goods (Import and Export) (Forest Produce) (Authorisation of Importation) (Democratic Republic of Congo) Order, 2019
Repealed
Statutory Instrument 58 of 2019 6 September 2019
Control of Goods (Import and Export) (Forest Produce) (Prohibition of Importation) Order, 2017 Statutory Instrument 31 of 2017 7 April 2017
Control of Goods (Import and Export) (Forest Produce) Regulations, 2017 Statutory Instrument 27 of 2017 31 March 2017
Control of Goods (Local Manufacturing and Importation of Incandescent Bulbs and Energy Inefficient Lighting Devices) (Prohibition) Regulations, 2016 Statutory Instrument 74 of 2016 28 October 2016
Control of Goods (Import and Export) (Agriculture) (Prohibition of Exportation) (Revocation) Order, 2014 Statutory Instrument 35 of 2014 25 April 2014
Control of Goods (Import and Export) (Agriculture) (Prohibition of Exportation) (Amendment) Order, 2014 Statutory Instrument 7 of 2014 17 January 2014
Control of Goods (Import and Export)(Agriculture) (Prohibition of Export) Order, 2012 Statutory Instrument 36 of 2012 8 June 2012
Control of Goods (Import and Export) (Agriculture) (Prohibition of Importation) Order, 2011 Statutory Instrument 40 of 2011 29 April 2011
Control of Goods (Import and Export) (Agriculture) (Prohibition of Importation) Order, 2009
Repealed
Statutory Instrument 18 of 2009 27 March 2009
Control of Goods (Import and Export) (Prohibition of Exports) (Revocation) Order, 2005 Statutory Instrument 21 of 2005 18 February 2005
Control of Goods (Import and Export) (Agriculture) (Amendment) Order, 2003 Statutory Instrument 19 of 2003 31 January 2003
Control of Goods (Import and Export) (Prohibition of Imports) Order, 2002 Statutory Instrument 50 of 2002 12 July 2002
Control of Goods (Import and Export) (Agriculture) (Amendment) Order, 2000 Statutory Instrument 45 of 2000 7 April 2000
Control of Goods (Import Declaration Fee) (Amendment) Regulations, 1998 Statutory Instrument 10 of 1998 30 January 1998
Control of Goods (Import Declaration Fee) Regulations, 1997 Statutory Instrument 20 of 1997 31 January 1997
Control of Goods (Import Licence Fees) (Exemption) (No. 3) Notice, 1991 Statutory Instrument 49 of 1991 19 April 1991
Control of Goods (Import Licence Fees) (Exemption) (No. 2) Notice, 1991 Statutory Instrument 37 of 1991 15 March 1991
Control of Goods (Import and Export) (Commerce) (Amendment) Order, 1991 Statutory Instrument 33 of 1991 15 March 1991
Control of Goods (Import Licence Fees) (Exemption) Notice, 1991 Statutory Instrument 21 of 1991 11 February 1991
Control of Goods (Export) Open General Licence (Amendment) Order, 1990 Statutory Instrument 34 of 1990 23 February 1990
Control of Goods (Import Licence Fees) (Exemption) (No. 2) Notice, 1990 Statutory Instrument 18 of 1990 9 February 1990
Control of Goods (Import Licence Fees) (Exemption) Notice, 1990 Statutory Instrument 9 of 1990 19 January 1990
Control of Goods (Price Control) (Cigarette Prices) (Revocation) Order, 1989 Statutory Instrument 50 of 1989 7 April 1989
Control of Goods (Import Licence Fees) (Exemption) Notice, 1989 Statutory Instrument 33 of 1989 10 March 1989
Control of Goods (Price Control) (Battery Prices) (Amendment) Order, 1989 Statutory Instrument 23 of 1989 17 February 1989
Control of Goods (Price Control) (Candle Prices) (Amendment) Order, 1989 Statutory Instrument 22 of 1989 17 February 1989
Control of Goods (Price Control) (Cooking Oil Prices) (Amendment) Order, 1989 Statutory Instrument 21 of 1989 17 February 1989
Control of Goods (Price Control) (Tyre and Tube Prices) (Amendment) Order, 1989 Statutory Instrument 20 of 1989 17 February 1989
Control of Goods (Import Licence Fees) (Exemption) Notice, 1989 Statutory Instrument 17 of 1989 10 February 1989
Control of Good (Price Control) (Maize Meal Prices) (Amendment) Order, 1989 Statutory Instrument 3 of 1989 7 January 1989
Control of Good (Price Control) (Charcoal Prices) (Amendment) Order, 1989 Statutory Instrument 2 of 1989 6 January 1989
Control of Goods (Price Control) (Wheat Flour, Bread and Bun Prices) (Amendment) Order, 1988 Statutory Instrument 41 of 1988 26 February 1988
Control of Goods (Price Control) (Beer Prices) (Amendment) Order, 1988 Statutory Instrument 5 of 1988 22 January 1988
Control of Goods (Import Licence Fees) (Exemption) Notice, 1988 Statutory Instrument 2 of 1988 15 January 1988
Control of Goods (Price Control) (Stockfeed Prices) Order, 1988 Statutory Instrument 1 of 1988 15 January 1988
Control of Goods (Price Control) (Maize Meal Prices) (Amendment) Order, 1986 Statutory Instrument 49 of 1986 7 March 1986
Control of Goods (Import) (Exemption from Licences) (Amendment) Order, 1986 Statutory Instrument 11 of 1986 17 January 1986
Control of Goods (Import Licence Fees Exemption) Notice, 1986 Statutory Instrument 10 of 1986 17 January 1986
Control of Goods (Price Control) (Baby Milk Prices) Order, 1985 Statutory Instrument 7 of 1985 23 January 1985
Control of Goods (Import and Export) (Agriculture) (Amendment) Order 1984 Statutory Instrument 34 of 1984 2 March 1984
Control of Goods (Export) Open General (Amendment) Licence, 1984 Statutory Instrument 21 of 1984 27 January 1984
Control of Goods (Price Control) (Revocation) (Amendment) Order, 1983 Statutory Instrument 8 of 1983 21 January 1983
Control of Goods (Essential Commodities) (Authorised Traders) Order, 1982 Statutory Instrument 45 of 1982 19 March 1982
Control of Goods (Price Control) (Sugar Prices) Regulations, 1982 Statutory Instrument 24 of 1982 29 January 1982
Control of Goods (Price Control) (Cigarette Prices) Regulations, 1982 Statutory Instrument 23 of 1982 29 January 1982
Control of Goods (Price Control) (Traditional Beer Prices) Regulations, 1982 Statutory Instrument 22 of 1982 29 January 1982
Control of Goods (Price Control) (Local and Imported Liquor Prices) Regulations, 1982 Statutory Instrument 21 of 1982 29 January 1982
Control of Goods (Price Control) (Beer Prices) Regulations, 1982 Statutory Instrument 20 of 1982 29 January 1982
Control of Goods (Price Control) (Soft Drinks Prices) (Amendment) Regulations, 1982 Statutory Instrument 19 of 1982 29 January 1982
Control of Goods (Price Control) (Traditional Beer Prices) (Amendment) Order, 1982 Statutory Instrument 8 of 1982 22 January 1982
Control of Goods (Price Control) (Fish and Kapenta Prices) Order, 1981 Statutory Instrument 45 of 1981 13 March 1981
Control of Goods (Price Control) (Stockfeed Prices) Order, 1981 Statutory Instrument 36 of 1981 20 February 1981
Control of Goods (Price Control) (Wheat Flour and Bread Prices) (Amendment) Order, 1981 Statutory Instrument 35 of 1981 20 February 1981
Control of Goods (Price Control) (Motor Spare Parts Prices) Order, 1981 Statutory Instrument 30 of 1981 13 February 1981
Control of Goods (Price Control) (Clothing Prices) Order, 1981 Statutory Instrument 29 of 1981 13 February 1981
Control of Goods (Price Control) (Locally Made and Imported Shoes Prices) Order, 1981 Statutory Instrument 28 of 1981 13 February 1981
Control of Goods (Price Control) (Tyres and Tubes Prices) Order, 1981 Statutory Instrument 17 of 1981 6 February 1981
Control of Goods (Import and Export) (Commerce) (Export Prohibition) Regulations, 1981 Statutory Instrument 16 of 1981 30 January 1981
Control of Goods (Price Control) (Sugar Prices) (Amendment) Order, 1981 Statutory Instrument 15 of 1981 30 January 1981
Control of Goods (Price Control) (Cigarette Prices) (Amendment) Order, 1981 Statutory Instrument 10 of 1981 30 January 1981
Control of Goods (Price Control) (Beer Prices) (Amendment) Order, 1981 Statutory Instrument 9 of 1981 30 January 1981
Control of Goods (Price Control) (Beef Prices) (Amendment) Order, 1981 Statutory Instrument 5 of 1981 30 January 1981
Control of Goods (Price Control) (Maize Meal Prices) (Amendment) Order, 1981 Statutory Instrument 1 of 1981 5 January 1981
Control of Goods (Price Control) (Beef Prices) (Amendment) Order, 1980 Statutory Instrument 46 of 1980 15 April 1980
Control of Goods (Price Control) (Stockfeed Prices) Order, 1980
Repealed
Statutory Instrument 44 of 1980 3 April 1980
Control of Goods (Price Control) (Tyres and Tubes Prices) Order, 1980
Repealed
Statutory Instrument 40 of 1980 14 March 1980
Control of Goods (Price Control) (Candle Prices) Order, 1980 Statutory Instrument 33 of 1980 21 February 1980
Control of Goods (Price Control) (Margarine and Fat Prices) (Amendment) Order, 1980 Statutory Instrument 32 of 1980 21 February 1980
Control of Goods (Price Control) (Wheat Flour and Bread Prices) Order, 1980 Statutory Instrument 31 of 1980 21 February 1980
Control of Goods (Price Control) (Cooking Oil Prices) (Amendment) Order, 1980 Statutory Instrument 30 of 1980 21 February 1980
Control of Goods (Price Control) (Soft Drinks Prices) (Amendment) Order, 1980 Statutory Instrument 23 of 1980 25 January 1980
Control of Goods (Price Control) (Traditional Beer Prices) (Amendment) Order, 1980 Statutory Instrument 22 of 1980 25 January 1980
Control of Goods (Price Control) (Cigarette Prices) (Amendment) Order, 1980 Statutory Instrument 21 of 1980 25 January 1980
Control of Goods (Price Control) (Beer Prices) (Amendment) Order, 1980 Statutory Instrument 20 of 1980 25 January 1980
Control of Goods (Price Control) (Traditional Beer Prices) Act, 1980 Statutory Instrument 12 of 1980 18 January 1980