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Zambia customs tariff and duty rates

Q: What is the import duty rate in Zambia?

ZRA says customs duty rates range between 0 and 40 percent. The US trade guide lists bands of 0 to 5, 15 and 25 percent for most goods.

Last checked 24 October 2026 · 8 sources

Short answer

The Zambia Revenue Authority (ZRA) says customs duty rates range between 0 and 40 percent and import VAT is 16 percent at the standard rate ¹. Duty or tax equals the value for duty purposes multiplied by the rate ¹. The US trade guide of 23 March 2026 says most goods fall in bands of 0 to 5, 15 or 25 percent ². The WTO puts Zambia's simple average MFN applied tariff at 14.5 percent for 2025 ³.

Customs duty range: 0 to 40 percent, per ZRA ¹
Import VAT: 16 percent standard rate, or zero rated or exempt ¹
Valuation: CIF basis, per the US trade guide of 23 March 2026 ²
Average MFN applied tariff, 2025: 14.5 percent simple average, 10.9 percent trade-weighted ³
Average final bound tariff: 106.7 percent simple average ³
Where to pay: ZRA Pay Taxes Online, linked from zra.org.zm ⁸

How duty is worked out

ZRA says the Value for Duty Purposes is needed to work out ad valorem duties and taxes. Duty or tax equals the Value for Duty Purposes multiplied by the duty or tax rate ¹.

The US International Trade Administration guide, last published 23 March 2026, says customs valuation is on a cost, insurance and freight (CIF) basis. It says import VAT is charged on the customs value plus customs duty, plus excise duty where it applies ².

An undated WFP Logistics Cluster customs profile says duties are worked out on the CIF value in Zambian Kwacha and must be paid in Kwacha ⁴.

Duty bands and averages

ZRA says customs duty rates range between 0 and 40 percent ¹. The US guide says most goods fall in one of three bands. It does not mention the 40 percent rate at the top of the ZRA range ².

Goods	Band or rate	Source and date
Capital equipment and raw materials	0 to 5 percent ²	US trade guide, 23 March 2026 ²
Intermediate goods	15 percent ²	US trade guide, 23 March 2026 ²
Finished goods	25 percent ²	US trade guide, 23 March 2026 ²
All imports	0 to 40 percent ¹	ZRA, undated ¹
Powdered milk for resale	40 percent, up from 25 percent, as proposed ⁵	2026 budget, reported 27 September 2025 ⁵

WTO tariff profile

World Tariff Profiles 2026 from the WTO, ITC and UNCTAD gives these Zambia figures for MFN applied tariffs in 2025 ³.

The simple average MFN applied tariff is 14.5 percent overall, 19.7 percent for farm goods and 13.7 percent for other goods. The trade-weighted average is 10.9 percent ³.

The simple average final bound rate is 106.7 percent overall, 123.0 percent for farm goods and 44.5 percent for other goods ³.

In 2025, 27.9 percent of non-farm tariff lines and 2.5 percent of farm lines were duty free ³.

VAT, excise and other charges

ZRA says excise duty is levied on selected goods that have externalities or are luxuries, such as alcohol, tobacco, selected motor vehicles and cosmetics ¹.

The US guide says a Carbon Emission Surtax is charged on all imported motor vehicles, including vehicles visiting and in transit ². It says productive machinery for farming, aquaculture, solar energy and mining carries zero duty ².

In its section on medical supplies, WFP says some basic items may have suspended customs duties, with VAT and other fees still payable ⁴.

Recent changes to duty rates

Zambia Monitor reported on 27 September 2025 that Finance Minister Situmbeko Musokotwane proposed in the 2026 budget to raise duty on powdered milk imported for resale to 40 percent from 25 percent. He proposed cutting excise duty on selected new hybrid vehicles to 15 percent from 30 percent, and raising excise duty on single-use plastics to 100 percent from 30 percent. The report said the measures were subject to approval ⁵.

Statutory Instrument No. 30 of 2024 suspended duty on maize corn of heading HS 1005.90.90 to zero for holders of a Ministry of Agriculture import permit. It ran from 31 May 2024 to 30 June 2025 and is historical ⁶.

On exports, Reuters reported on 3 June 2026 a 10 percent duty on copper concentrate exports, suspended for set volumes to 30 September ⁷.

Common questions

What is the import duty rate in Zambia?

ZRA says customs duty rates range between 0 and 40 percent ¹. The US trade guide lists bands of 0 to 5, 15 and 25 percent for most goods ².

What is the VAT rate on imports into Zambia?

16 percent at the standard rate, or zero rated or exempt, per ZRA ¹.

How is customs duty calculated in Zambia?

Duty equals the Value for Duty Purposes multiplied by the rate ¹. Valuation is on a CIF basis ².

What is Zambia's average tariff?

The WTO gives a simple average MFN applied tariff of 14.5 percent for 2025 ³.

Rules and charges change. Check the official source linked on this page before you pay or travel. Spotted an error? Email hello@zambiatradesystems.com.

Sources

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.
How customs clearance works in Zambia
Value thresholds, documents, tax rates, pre-registration and agent rules for importing and exporting goods through Zambia Revenue Authority customs.
Verifying ZRA payments, receipts and invoices
How to check a government payment on ZamPay, verify a ZRA Smart Invoice by QR code, and confirm tax compliance status for imports in Zambia.
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.
Mineral export controls and monitoring in Zambia
Mineral export permits under the Minerals Regulation Commission Act, electronic tracking with ZRA and the copper concentrate export duty, with sources.