The Customs and Excise (Amendment) Bill No. 24 of 2024
Date of Introduction: 30th October 2024
Responsible: Solicitor General
Committee Responsible: Planning and Budgeting Committee
Deadline for Submission of Comments: 21st November 2024
Contacts for submission of Comments: Email ZambiaLII; Email National Assembly or Visit the National Assembly Submission Portal
Issues addressed: The Customs and Excise (Amendment) Bill No. 24 of 2024 seeks to amend the Customs and Excise Act.
The Bill revises the rates of customs and excise duty payable on certain goods.
The Bill revises the list of goods subject to surtax at importation and introduces ten percent excise duty on betting.
The Bill introduces a new definition to betting and it shall be defined as wagering or staking money or valuable items, either directly or on behalf of someone else, on various events or contingencies such as games, sports, lotteries, or other activities. This includes both online and brick-and-mortar forms of casinos, lottery, and betting, as well as gaming machines.
Read the Bill.