Customs and Excise (Suspension) (Automotive Gas Oils) (Diesel) Regulations, 2025

Statutory Instrument 75 of 2025

Customs and Excise (Suspension) (Automotive Gas Oils) (Diesel) Regulations, 2025

Zambia
Customs and Excise Act

Customs and Excise (Suspension) (Automotive Gas Oils) (Diesel) Regulations, 2025

Statutory Instrument 75 of 2025

IN EXERCISE of the powers contained in section 89 of the Customs and Excise Act, the following Regulations are made;

1. Short title, commencement and revocation

(1)These Regulations may be cited as the Customs and Excise (Suspension)(Automotive Gas Oils) (Diesel) Regulations, 2025.
(2)These Regulations are deemed to have come into operation on 1st November, 2025, and shall stand revoked on 30th April, 2026.

2. Interpretation

In these Regulations, unless the context otherwise requires—"producer" has the meaning assigned to the word in the Electricity Act; and[Cap. 433]"installed capacity" has the meaning assigned to the words in the Electricity Act.[Cap. 433]

3. Suspension of excise duty

The excise duty on automotive gas oils (diesel) of heading 2710.19.10 is suspended to zero where the automotive gas oil (diesel) is purchased by a producer with an installed capacity in excess of 50 megawatts for the purpose of generating electricity.

History of this document

21 November 2025 this version
18 November 2025
Assented to
01 November 2025
Commenced

Note: See section 1(2)

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