This leaflet lists the Customs and Excise requirements for the proper clearance of motor vehicles imported into Zambia.  It should be regarded as a guide only.  For more detailed information, reference should be made to the Customs and Excise Act, Cap 322 of the laws of Zambia.

1.0 Documentation required at importation

The following documents are required at time of importation:
1.1 Invoice or letter of sale indicating the price paid;
1.2 Bill of Lading (for overseas imports) and/or road/rail consignment note/manifest (for overland transportation)
1.3 Freight Statement (including overland costs from port);
1.4 Insurance Certificate; and
1.5 Any other documents relevant to the purchase, acquisition, shipment or importation of the vehicle.  These may include certificate of registration and police clearance certificate.

2.0 Value For Duty Purposes (VDP)

The acceptable value for duty purposes (VDP) is always based on the total cost of the vehicle up to the point of entry into Zambia.  This includes–
2.1 The price paid or payable for the vehicle which is referred to as FOB (Free On Board);
2.2 Insurance charges;
2.3 Transport costs; and
2.4 Any other incidental costs incurred in importing the vehicle into Zambia.
2.5 The Customs Value for imports is thus based on Cost, Insurance, and Freight (CIF).

3.0 Valuation

Under the following circumstances the Zambia Revenue Authority reserves the right to revalue vehicles to determine the equitable transaction value in the country of supply:
3.1 The importer or Customs Clearing Agent provides insufficient or unsatisfactory information;
3.2 The vehicle is acquired in circumstances other than in normal course of trade.
3.3 The revaluation process aims at arriving at values, which in the opinion of the Customs Division form the VDP, and this is achieved by referring to values on identical or similar vehicles.

Next