Customs and clearing
How customs clearance works in Zambia
Short answer
- Main law
- Customs and Excise Act, Chapter 322 3
- Small value consignment
- CIF over USD1,000 up to USD2,000, cleared on Form CE6 1
- Large value consignment
- CIF above USD2,000, electronic Bill of Entry on Form CE20 1
- Customs duty
- 0% to 40% 1
- Import VAT
- Standard rate 16% 1
Which route your goods take
ZRA says goods enter Zambia as accompanied baggage, freighted cargo or post 1. The value of the goods decides the paperwork.
| Category | Value (CIF) | How it is declared |
|---|---|---|
| Accompanied baggage, non-commercial 1 | Up to USD1,000 duty free 1 | Excess declared on Form CE6 1 |
| Small value consignment 1 | Over USD1,000 up to USD2,000 1 | Cleared on Form CE6 1 |
| Large value consignment 1 | Above USD2,000 1 | Electronic Bill of Entry on Form CE20 1 |
| Post above USD2,000 1 | Above USD2,000 1 | Bill of Entry on Form CE20 1 |
How duty is worked out
ZRA charges duty on the Value for Duty Purposes. This is the Kwacha equivalent of the price paid or payable, plus insurance and freight to the port of entry and other costs up to that point 1.
The duty or tax equals that value multiplied by the rate. Customs duty ranges from 0% to 40%. Import VAT is charged at the standard rate of 16%, or zero rated or exempt. Excise duty applies to selected goods such as alcohol, tobacco, some vehicles and cosmetics 1.
Other charges can include motor vehicle registration, licence fees, warehouse rent and a carbon emissions surtax based on engine size 1.
Steps for commercial imports
Some goods need certificates before they ship. The US International Trade Administration lists veterinary certificates for meat, phytosanitary certificates from Mount Makulu Research Station for plants and seeds, health certificates for food and drugs, and police certificates for firearms 4.
- Before the goods arrive, the agent or importer makes the electronic declaration 1
- Attach invoices, airway bills, cargo or road manifests, bills of lading, contracts, certificates and permits for controlled goods 1
- Pre-register the import. ZRA says pre-registration is mandatory and a penalty is charged if it is not done 2
- On arrival, hand the original documents to the enforcement unit 1
- Pay the self-assessed taxes. Payment triggers customs intervention 1
- Receive a release order if the declaration is correct 1
Exports
Exporters must register with ZRA for a Taxpayer Identification Number. Exporters claiming SADC or COMESA preference should register with the Customs Services Division 5.
Goods are declared by the exporter or a customs clearing agent. Supporting papers include the commercial invoice, cargo manifest, consignment notes, export permits, packing list and airway bill. Restricted goods such as explosives, CITES species, plants and animals need a permit from the relevant ministry 5.
Compliance programmes
ZRA set up the Customs Accredited Clients Programme in 2007, based on the World Customs Organization standards for Authorised Economic Operators. Accredited clients sign a memorandum of understanding 2. ZRA says eligible accredited transactions can get a special release soon after registration, before duties are paid 1.
In November 2022 the World Customs Organization ran a mission in Lusaka to help ZRA build an Authorised Economic Operator programme. The programme was targeted to launch in early 2023 6.
ZRA runs three types of post clearance audit. They are wide-scope audits at the client's premises, focused audits with a limited scope, and due diligence audits for clients applying to the accredited clients programme. Record keeping is governed by section 188 of the Customs and Excise Act 2.
Common questions
Do I need a clearing agent to import into Zambia?
For commercial cargo above USD2,000 CIF, ZRA says the declaration is made electronically on a Bill of Entry. Small value consignments are cleared on Form CE6 1.
What is the duty-free allowance for travellers?
ZRA lists USD1,000 for non-commercial goods in accompanied baggage, plus set amounts of beer, wine, spirits and tobacco for travellers aged 18 or older 1.
What happens if my declaration is wrong?
The system generates an additional assessment and penalties. Release happens only after both are paid 1.
What is the import VAT rate?
The standard rate is 16% 1.
Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email [email protected].
Sources
- Zambia Revenue Authority: Importation of Goods (undated, read 24 October 2026)
- Zambia Revenue Authority: Trade Facilitation Tools (undated, read 24 October 2026)
- FAOLEX: Customs and Excise Act, Chapter 322 of the Laws of Zambia (text captured 20 August 2020)
- US International Trade Administration: Zambia, Import Requirements and Documentation (23 March 2026)
- Zambia Revenue Authority: Exportation of Goods (undated, read 24 October 2026)
- World Customs Organization: The WCO supports the Zambia Revenue Authority (ZRA) in further enhancing its AEO Programme (8 December 2022)
Related
- ASYCUDA World in Zambia
How the Zambia Revenue Authority uses ASYCUDA World for customs declarations, payments and transit, and the 2025 stabilisation project with UNCTAD.
- Cargo release in Zambia
When Zambia Revenue Authority customs issues a release order, what blocks release, storage limits and measured release times at border posts.
- Clearing agent licence in Zambia
Who can hold a Zambia Revenue Authority clearing agent licence, the documents, staff qualifications, bond rules and the 2026 regulations.
- Paying customs duties and taxes in Zambia
How import duty, VAT and advance income tax are paid to the Zambia Revenue Authority: e-payment channels, pre-clearance, tax compliance checks and timing.
- Import and export permits in Zambia
Which goods need an import or export permit in Zambia, which agency issues it, the permit fee in law and how permits fit into customs clearance.