VI.  Trade Regulations and Standards

 Tariffs and Import Taxes

 A small number of goods may be imported into Zambia duty free
 including books and publications and pharmaceuticals.  Most
 goods attract one of three tariff rates, 20, 30 or 40 percent.
 There is  a flat sales tax of 23 percent on all imports.  Most
 Aid organizations, voluntary organizations, and missionary
 groups may bring in goods tax and duty free through special
 exemptions.  There are also some exemptions available for
 capital equipment under the investment act.  Imports for donor
 financed projects are tax and duty-free.


 Customs valuation:

 Customs valuation is done on a CIF basis.


 Import Licenses/Export Licenses

 Import licenses have been abolished.  Export licenses are
 required for only a small number of goods--maize, fertilizer,
 firearms, live animals, and wildlife trophies.


 Import/Export/Documentation

 Standard customs declarations of entry are required for imports.
 The banks are responsible for documenting payment.  Most imports
 over USD 5,000 must undergo preshipment inspection by SGS and
 should have the accompanying documentation.


 Temporary Entry
 Zambian regulations do not adequately provide for temporary
 entry.  It is very difficult to get duty free temporary entry
 except for transmitting goods.  In most cases duty must be paid
 and a refund applied for through the duty-drawback upon
 re-export.


 Labelling/Marking

 There are no special labelling or marking requirements.


 Prohibited Imports

 There are no prohibited imports of otherwise legal goods.


 Standards

 Standards legislation is outdated and not enforced.


 Free Trade Zones/Warehouses

 There has been some discussion about establishing a free trade
 zone in Livingstone and also discussion about manufacturing in
 bond.  So far there has been no action toward implementing these
 proposals.


 Membership in Free Trade Areas

 Zambia belongs to the 22 member Common Market of Eastern and
 Southern Africa (COMESA) previously known as PTA.  Comesa
 members have agreed to reduce trade barriers between them and to
 scheduled reductions in tariffs.  Zambia charges lower tariff
 rates for most goods from other COMESA members.  But enforcement
 is poor and most members only give lip service to lowering trade
 barriers.  Zambia also belongs to the nine-member Southern
 Africa Development Community (SADC) which proposes to take on
 economic integration and the free flow of capital, labor and
 goods in the region.  South Africa has announced its intention
 to join SADC but not COMESA.