Paying customs duties and taxes in Zambia

Who collects and where to pay

ZRA handles customs at Zambia's border posts ⁵. Its official website carries a Pay Taxes Online service and an Apply for Tax Compliance Certificate link ¹.

The WFP Logistics Cluster says all taxes, VAT and duty, must be paid before goods are released at Kasumbalesa ⁵. The importer and the clearing agent each need a Taxpayer Identification Number (TPIN) registered with ZRA ⁵.

Electronic payment channels

ZRA said it would begin piloting an e-payment system for imports and exports at Nakonde and Chirundu border posts in May 2015, as reported by Melisande Mual of The Paypers ². The pilot was built with commercial banks, among them Finance Bank. Then Commissioner General Berlin Msiska said clients could pay through bank tellers, ATMs and the internet ². The report said importers and exporters would get direct access to their customs assessment information ².

ZRA issued a public notice on 7 October 2016 ending payment by Real Time Gross Settlement (RTGS) for large and medium taxpayers ³. From 1 November 2016 they pay by e-payment or electronic funds transfer, according to an EY tax alert ³. The alert links the change to the Bank of Zambia National Payments System Vision and Strategy 2013 to 2017 ³.

Steps before you pay

• Register a TPIN with ZRA for the importer and for the clearing agent ⁵.
• Lodge the bill of entry on ASYCUDA World at least 5 days before the goods reach the border. This has been mandatory for commercial goods since 1 May 2024 ⁶.
• Check tax compliance status. ASYCUDA World checks it in real time against ZRA's TaxOnline system ⁴.
• Pay the assessed duty, VAT and any advance income tax through ZRA's payment service ^1,4.
• Present the goods for inspection. All trucks are subject to inspection on entry or exit ⁷.

Advance income tax for non-compliant importers

Section 81C of the Income Tax Act sets advance income tax (AIT) at 15 percent on imports by non-compliant importers, according to EY ⁴. It applies only to goods imported for commercial purposes and is paid at the port of entry ⁴.

From 1 July 2018 ZRA linked TaxOnline with ASYCUDA World. The customs system applies AIT to the declared import value when an importer shows as non-compliant, even if the importer holds a valid tax clearance certificate ⁴. ZRA notifies charged importers by email at the address registered against their TPIN ⁴. AIT can be credited against final income tax once compliance is shown ⁴.

Border fees that are not customs duty

Some border charges are separate from duty. WFP lists US$100 per foreign-registered truck and ZMW 196 per Zambian truck at Mokambo, with tolls collected by the National Road Fund Agency ⁸. At Kasumbalesa in 2011 drivers paid crossing fees with pre-paid coupons and fleet owners could hold pre-paid accounts, as reported by Ed Richardson of Freight News ⁹.