Skip to document content Skip to main menu Skip to search

Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020

Statutory Instrument 110 of 2020

Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020
This is the latest version of this Statutory Instrument.
Citation
Statutory Instrument 110 of 2020
Primary work
Customs and Excise Act
Date
Language
English
Publication
Download PDF (136.0 KB)
Related documents
Skip to document content
Zambia
Customs and Excise Act

Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020

Statutory Instrument 110 of 2020

  1. [Amended by Customs and Excise (Suspension) (Manufacturing Inputs) (Amendment) Regulations, 2025 (Statutory Instrument 76 of 2025) on 21 November 2025]
IN EXERCISE of the powers contained in section 89 of the Customs and Excise Act, the following Regulations are made:

1. Title of commencement

(1)These Regulations may be cited as the Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020.
(2)These Regulations shall come into operation on 1st January, 2020.

2. Interpretation

In these Regulations, unless the context otherwise requires—“manufacturing” has the meaning assigned to the word in the Investment, Trade and Business Development Act, 2022;[Act No. 18 of 2022][definition of “manufacturing” substituted by section 2 of Statutory Instrument 76 of 2025]“manufacturing inputs” means imported goods, specific to the manufacturing requirement, intended for use as a component in the manufacturing of other goods in the Republic.

3. Suspension of duty on manufacturing inputs

(1)The Minister may, in consultation with the Minister responsible for industry, suspend the rates of duty appearing in the customs tariffs, where the rates of duty apply to manufacturing inputs for products manufactured in the Republic, if the applicant meets the requirements set out in regulation 4.
(2)Where the rate of duty is suspended in accordance with subregulation (1), the duty payable for manufacturing inputs for products manufactured in the Republic shall be at the rate of fifty percent of the rate of duty appearing in the customs tariffs; and[subsection (2) inserted by section 3(a) of Statutory Instrument 76 of 2025]
(3)A suspension of duty granted under this regulation shall be granted on condition that the goods concerned shall not be sold, or otherwise disposed of, to any person not entitled to import them free of duty except with the approval of the Commissioner-General and on payment of duty, at the rate leviable at the date of the sale or disposal.[subsection (3), previously subsection (2), renumbered by section 3(b) of Statutory Instrument 76 of 2025]

4. Eligibility for suspension of duty

A person may apply to the Minister for a suspension of duty on manufacturing inputs if—
(a)the person is in the manufacturing industry;
(b)the person imports manufacturing inputs not available in the Republic, for the manufacture of products in the Republic; and
(c)the duty rate on the manufacturing input that the person intends to import, is higher than the lowest duty rate applicable under any special preferential tariff treatment agreement on comparable imported finished products.

5. Application for suspension of duty

(1)A person shall apply for the suspension of duty on manufacturing inputs in Form I set out in the Schedule.
(2)A grant of approval for the suspension of duty shall be in Form II set out in the Schedule.
(3)The Minister may, in consultation with the Minister responsible for industry, reject an application made under sub regulation (1) if—
(a)the application is incomplete in a material particular;
(b)the applicant is not eligible to make the application; or
(c)the proposed manufacturing inputs are not related to the manufacturing process or any manufactured product of the applicant.
(4)The Minister shall, where the Minister rejects an application under this regulation, inform the applicant of the rejection within thirty days of receipt of the application in Form III set out in the Schedule

6. Request for additional information

The Minister may, where an application is made under regulation 5, require additional information from an applicant in Form IV set out in the Schedule.

7. Cancellation of suspension of duty

(1)The Minister may cancel an approval for suspension of duty on manufacturing inputs if—
(a)the manufacturer sells to a person, or otherwise disposes of, the manufacturing inputs to which the suspension of duty relates;
(b)the rates of duty on the manufacturing input become lower than the rates of duty on the comparable imported finished products;
(c)the manufacturing inputs to which the suspension of duty relates are used for a purpose other than manufacturing; or
(d)the approval for suspension of duty is used for any other purpose contrary to the purpose of these Regulations.
(2)The Minister shall, where the Minister cancels an approval for the suspension of duty on manufacturing inputs, inform the person of the cancellation in Form V set out in the Schedule.
(3)A holder of an approval for the suspension of duty on manufacturing inputs shall, where the approval is cancelled under this regulation, surrender the approval to the Minister for the endorsement of the cancellation.

8. Revocation of S.I No. 6 of 2009

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2009, are revoked.

Schedule (Regulations 5, 6 and 7(2))

Form I (Regulation 5(1))

Form II (Regulation 5(2))

Form III (Regulation 5(4))

Form IV (Regulation 6)

Form V (Regulation 7(2))

History of this document

21 November 2025 this version
01 January 2021
Commenced
31 December 2020
Read this version
30 December 2020
Assented to
▲ To the top