Agencies and audits
Zambia Revenue Authority (ZRA) customs
Short answer
- Law
- Zambia Revenue Authority Act, 1993, Chapter 321 1
- In force
- 1 April 1994 1
- Amendments listed
- 2014, 2021 and 2023 1
- Commissioner General
- Dingani Banda, per December 2025 report 4
- Pre-clearance rule
- Mandatory from 1 May 2024, 5 days before arrival 7
- Official site
- zra.org.zm 2
Legal basis
The Zambia Revenue Authority Act, 1993, Chapter 321, set up ZRA as a body corporate that can sue and be sued 1. The Act came into force on 1 April 1994 under Statutory Instrument 49 of 1994 1. Section 8 provides that references to the Controller of Customs and Excise are read as references to the Commissioner General 1.
ZambiaLII lists amending Acts of 2014, 2021 and 2023 1. ZRA's official site carries its online tax payment, tax compliance certificate and vehicle import services 2.
Customs at the border
The WFP Logistics Cluster names ZRA as the managing agency at the border posts it profiles, among them Mwami and Kasumbalesa 6,8. At Mwami, WFP says ZRA uses the ASYCUDA World system 6.
Since 1 May 2024 ZRA has required pre-clearance of all commercial goods. Bills of entry must be registered on ASYCUDA World at least 5 days before arrival 7. From 1 July 2018 ASYCUDA World has been linked to ZRA's TaxOnline system so that importers who are not tax compliant are charged 15 percent advance income tax 5.
Bonds and coordinated border management
By September 2024 ZRA had started the first phase of an E-Bonds system that automates bond issuance, as reported by Augustine Sichula of Zambia Monitor 3. Commissioner General Dingani Banda said the second phase was due by December 2024. He said Auditor General reports had flagged irregularities in bond removals and transit transactions guaranteed by private firms, including insurers 3.
The same report said the Coordinated Border Management model was in place at Kazungula and Chirundu. It followed the 2023 budget aim of cutting border agencies from about 18 to six. ZRA planned to extend it to more borders by the second quarter of 2025 3.
ASYCUDA World upgrade
On 16 December 2025 ZRA, UNCTAD and TradeMark Africa signed an agreement to roll out the latest ASYCUDA World system 4. The 18-month project is implemented by UNCTAD with UK Government funding through TradeMark Africa 4. Its aims include restoring system stability, improving processing accuracy and strengthening integrations 4.
Banda said expanded integrations had increased system complexity and caused delays, according to TradeMark Africa 4. No cost was disclosed 4.
Customs leadership and trade facilitation
In November 2019 Dingani Banda, then ZRA Commissioner of Customs Services, closed a World Customs Organization single window workshop in Lusaka held from 4 to 8 November 2019 9. The WCO said the workshop followed a mission that recommended adopting the Zambia Electronic Single Window 9.
At Kasumbalesa in 2022, ZRA confirmed a Zambia and DRC agreement to open the border 24 hours a day, as reported by Eugene Goddard of Freight News 10.
Common questions
What law set up the Zambia Revenue Authority?
The Zambia Revenue Authority Act, 1993, Chapter 321, in force from 1 April 1994 1.
What customs system does ZRA use?
ASYCUDA World 4,6. An 18-month upgrade agreement was signed on 16 December 2025 4.
Does ZRA require pre-clearance?
Yes. Since 1 May 2024 commercial goods must be registered on ASYCUDA World at least 5 days before arrival 7.
What are ZRA e-bonds?
A system that automates bond issuance. Phase one started in 2024, as reported by Zambia Monitor 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
- ZambiaLII: Zambia Revenue Authority Act, 1993, Chapter 321 (read 24 October 2026)
- Zambia Revenue Authority: official website (read 24 October 2026)
- Zambia Monitor, Augustine Sichula: ZRA launches e-bonds to transparency, accountability in trade facilitation (1 September 2024)
- TradeMark Africa: Zambia signs agreement for customs system upgrade, setting course for faster trade (16 December 2025)
- EY Global Tax News: Zambia Revenue Authority introduces electronic tax clearance certificate compliance checks on imports (28 June 2018)
- WFP Logistics Cluster: Zambia Border Crossing of Mwami, Digital Logistics Capacity Assessments (undated, read 24 October 2026)
- WFP Logistics Cluster: Zambia Border Crossing of Sesheke/Katima Mulilo, Digital Logistics Capacity Assessments (undated, read 24 October 2026)
- WFP Logistics Cluster: Zambia Border Crossing of Kasumbulesa, Digital Logistics Capacity Assessments (undated, read 24 October 2026)
- World Customs Organization: WCO Support for enhancing the Single Window Environment in Zambia (25 November 2019)
- Freight News, Eugene Goddard: Congestion at Kasumbalesa border continues (23 May 2022)
Related
- ASYCUDA World in Zambia
How the Zambia Revenue Authority uses ASYCUDA World for customs declarations, payments and transit, and the 2025 stabilisation project with UNCTAD.
- 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.
- Transit cargo and bonds in Zambia
How goods move in transit through Zambia under a clearing agent's bond, the five-day road limit, seals, cargo tracking and the COMESA guarantee talks.
- Auditor General findings on revenue collection in Zambia
What Zambia's Auditor General has reported on tax arrears, unpaid ZRA tax liabilities, transit taxes, bonds and revenue systems, with dates and responses.
- Zambia Electronic Single Window
What the Zambia Electronic Single Window does, the law behind it, which agencies use it and what stage it has reached, with dated sources.