Skip to content 
Zambia Import Tariff Rate Reference
Import Overview
In the Republic of Zambia, it is requisite for all importers, including both individuals and commercial entities, to comply with the imposition of import duties and applicable taxes on goods entering the country. This regulation specifically encompasses the importation of agricultural tractors. The determination of these import taxes and fees is systematically based on the freight value of the imported goods, commonly referred to as the landed price, inclusive of Cost, Insurance, and Freight (CIF). Compliance with these fiscal obligations is essential for the legal importation of tractors and related agricultural equipment into Zambia.
Tractor HS Code Reference
| HS Code | Explanation | Convert To Horsepower |
|---|---|---|
| 8701921000 | Other tractors with an engine power exceeding 18 kW but not exceeding 37 kW | 24 - 50HP |
| 8701931000 | Other tractors with an engine power exceeding 37 kW but not exceeding 75 kW | 50 - 100HP |
| 8701941090 | Other tractors with an engine power exceeding 75 kW but not exceeding 130 kW | 100 - 175HP |
| 8701951010 | Wheeled tractors with an engine power exceeding 130 kW | >175HP |
Reference Currency
Zambian Kwacha (ZMW)
Tariff & Tax Data
| HS Code | Import Tariffs | Value Added Tax (VAT) |
|---|---|---|
| 8701921000 | 0.0 % | 16.0% CIFD |
| 8701931000 | 0.0 % | 16.0% CIFD |
| 8701941090 | 0.0 % | 16.0% CIFD |
| 8701951010 | 0.0 % | 16.0% CIFD |
Explanatory Notes
Custom Duty
0% – Productive machinery for agriculture, solar energy, aquaculture, and mining.
VAT
This tax is levied in accordance with the country's tax legislation on goods that are subject to VAT, applying the domestic rate as stipulated by law. In Zambia, the standard VAT rate is set at 16%.
Official Resource
1. Zambia Revenue Authority
2. Goods Import Declaration
3. Rules for Classification of Goods
4. Zambia Trade Facilitation Tools
5. Zambia Import Duty Guide
FAQs to Get Preferential Tariff
In Zambia, items attracting import duty are classified into four distinct categories based on their nature and use:
0% Import Tariff: This rate is applicable to productive machinery used in agriculture, solar energy, aquaculture, and mining sectors.
0 - 5% Import Tariff: This range covers capital equipment and raw materials, with the exact rate determined by the specific type of item.
15% Import Tariff: Intermediate goods fall under this category, attracting a standard rate of 15%.
25% Import Tariff: Finished goods are subject to the highest tariff rate of 25%.
In Zambia, there are three primary types of import duty that are applied to goods entering the country:
Customs Duty: This is a charge levied on imported goods, calculated based on the value, dimensions, or weight of the item, depending on its category.
Import Excise Duty: This duty is imposed on specific goods, particularly those considered to be luxuries or non-essential items. The rate can vary based on the nature of the goods.
Import VAT (Value Added Tax): This is a tax applied to imported goods that are also subject to VAT within Zambia. The standard rate of VAT is 16%, applied to the total value of the goods, including the cost of importation.
Import VAT (Value Added Tax) in Zambia is a tax collected on behalf of the country's VAT division and is applicable to certain imported goods as per Zambia's tax laws. The key details are:
Standard Rate: The standard rate of Import VAT in Zambia is 16%.
Calculation Basis: Import VAT is calculated on the taxable value of the import. This value is determined as the sum of the CIF (Cost, Insurance, and Freight) Value, Customs Tariff, and any applicable Excise Duty, multiplied by the VAT rate of 16%.
Yes, Import VAT is not levied on goods that are either zero-rated or tax-exempt under Zambian law. This means certain goods, despite being imported, may not attract this tax depending on their classification in the tax legislation.
Excise Duty in Zambia is a form of tax that is specifically levied on a selection of imported goods. The key characteristics of this duty are:
Nature of Goods: Excise Duty is primarily imposed on goods considered luxurious (non-essential) or those that have externalities (social or environmental impacts).
Examples: Goods commonly subject to Excise Duty include tobacco products, selected categories of motor vehicles, cosmetics, alcoholic beverages, and similar items. The duty is aimed at regulating the consumption of these goods due to their non-essential nature or potential adverse effects.
Disclaimer
All information disseminated through this website is derived directly from the official customs websites of each respective country or region. It is imperative to understand that the search results presented herein are solely for informational purposes and should not be construed as a legal basis for any transactions or obligations.
Additionally, any information pertaining to preferential tax rates obtained via this platform is intended to serve as a preliminary reference only. For official and legally binding tax rates, stakeholders are strongly encouraged to consult the official publications of the customs authorities in each specific country.
Request A Free Quote
We'd like to work with you
Send us a message if you have any questions or request a quote. Our experts will give you a reply within 24 hours and help you select the right farm machine you want.
