Policy - Customs and Excise (Amendment), 2018

January 2019
Published by:
Government of Zambia
Published year:
December 2018
Is the policy document adopted?:
Adopted year:
December 2018
Adopted by:
Parliament of Zambia
Type of policy:
Legislation relevant to nutrition


Legislation Details
Act No 19 of 2018: An Act to amend the Customs and Excise Act
16. Paragraph 1 of the Sixth Schedule is amended by the insertion of the following new subparagraphs immediately after subparagraph (4):
(5) The tax payable on non-alcholic beverages, other than those of heading 20.09 and 22.01, is one sixth of the specific duty rate set out in the Second Schedule.
(6) The Tax payable on non-alcholic beverages of headings 20.09 and 22.01 is nil


Further notes: 
2019 BUDGET OVERVIEW OF TAX CHANGES: Introduce excise duty at the rate of 30 ngwee per litre on non-alcoholic beverages. This measure is intended to assist in reducing the prevalence of non-communicable diseases such as diabetes. In addition, the measure is also expected to raise revenues for the Government. https://www.zra.org.zm/download.htm?URL_TO_DOWNLOAD=//web_upload//BUG//2...

Revision log

Tue, 08/20/2019 - 09:46engesveenkEdited by engesveenk.published
Tue, 08/13/2019 - 15:24engesveenkCreated by engesveenk.published