⚫ No age restriction on age of used vehicles imported in Zambia.
⚫ Only right-hand drive vehicles are allowed to be imported in Zambia. Exception is provided in case of ambulance and fire engine.
⚫ All Japanese used vehicles imported to Zambia must be JEVIC (Japan Export Vehicle Inspection Center) certified for roadworthiness before shipment.
⚫ Collected on behalf of the VAT Division and taxed on imported goods that attract VAT.
⚫ VAT is charged on the Taxable Value i.e. Customs Value + Customs Duty (+Excise Duty, where applicable) at the rate of 16percent.
⚫ This is charged on all motor vehicles being imported as well as those visiting and transiting.
⚫ It is an annual charge for those vehicles already in the country based on the engine capacity of the vehicle as shown below
Engine Capacity in Cubic Centimeters | Surtax Rate |
1500cc and below | 50,000 |
Between 1501cc and 2000cc | 100,000 |
Between 2001cc and 3000cc | 150,000 |
3001cc and above | 200,000 |