Customs and Excise (Amendment) Bill No. 10 of 2025
- Name of the Bill as appearing on the Order Paper:
The Customs And Excise ( Amendment ) Bill, 2025
- The Stage of the Bill:
Second Reading
- Summary of What the Bill Proposes to Do
The Bill seeks to amend the Customs and Excise Act, Chapter 322 of the Laws of Zambia, in order to revise the rates of customs and excise duty payable on certain goods, introduce an excise duty on betting services, and provide for matters connected with or incidental to the foregoing.
The Bill proposes several changes to the principal legislation. One of the key amendments is the introduction of a ten percent excise duty on betting services. To accommodate this change, the definitions under section 139A of the Act are amended to include betting services within the scope of “rendering a service” and to expand the meaning of “service provider” to include both electronic communications service providers and providers of betting services. A new definition of “betting” is introduced, which comprehensively covers wagering or staking of money or valuables on games, sports, lotteries, and other events, including online and physical platforms.
Section 139D is also amended to require service providers to maintain detailed records and submit returns relating to airtime and betting activities. These records must include bets or free bets received, payouts made, and excise duty paid or payable. Additionally, the obligation to submit monthly returns is clarified to include data on betting activities. The provision also reduces the record retention period from five years to three years.
Further, section 139I is amended to ensure that references to bets and free bets are included in the obligations for recordkeeping and reporting by service providers.
The Bill introduces specific changes to the Schedules of the principal Act. The Second Schedule is amended to revise various customs and excise duty rates. For instance, the duty on certain fruit juices and non-alcoholic beverages is increased from one kwacha to two kwacha per litre. The duty on specific alcoholic beverages, such as beer and spirits, is raised from sixty percent to eighty percent. The rate on tobacco products is increased from four hundred and fifty-two kwacha to seven hundred and fifty kwacha per mille, depending on the classification.
The Fourth Schedule is amended to double the surtax rate on a wide range of imported goods from five percent to ten percent. These goods span across multiple categories, including food products, beverages, tobacco, cosmetics, furniture, footwear, building materials, and electrical appliances.
The Seventh Schedule is amended to specify how the value of a bet is to be determined for tax purposes. It is to be exclusive of excise duty and equivalent to the amount staked. This definition covers both monetary and non-monetary values placed in betting transactions.
Finally, the Eighth Schedule is amended to formally introduce betting services as a taxable item under the Harmonised Statistical Commodity Description and Coding System. A ten percent duty is applied to betting services.
- When the Bill has been Gazetted as an Act of Parliament:
[To be updated when the Act is gazetted]
- Contacts for submission of Comments: Email the National Assembly or Visit the National Assembly Submission Portal