Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice.

Austrade strongly recommends you reconfirm these prior to selling to Zambia.

The Anti-Corruption Act of 2010 and the National Anti-Corruption Policy of 2009, which stipulate penalties for different offenses, is governed by Zambia’s Government. While legislation and stated policies on anti-corruption are adequate, implementation sometimes falls short.

Zambia signed and ratified the United Nations Convention Against Corruption in December 2007 and is part of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions.

A bribe by a local company or individual to a foreign official is a criminal act and punishable under the laws of Zambia. A local company cannot deduct a bribe to a foreign official from taxes.

Tariffs and non-tariff barriers

Tariff

Zambia applies tariffs on the Cost, Insurance and Freight (CIF) basis and are calculated on the basis of the dutiable value, based on the WTO agreement on Customs Valuation. Most tariffs are ad valorem, but a few specifics remain.

  • all imported finished products are rated at 25 per cent
  • imported immediate are rated at 15 per cent
  • raw materials and capital goods  are rated at zero to five per cent.