CUSTOMS DUTIES: THE GAMBIA TO ZAMBIA

Overview of Customs Duties from The Gambia to Zambia

Trade between The Gambia and Zambia is governed by Zambian customs regulations and tariff schedules. As an importer into Zambia, goods from The Gambia are subject to Zambian customs duties, Value Added Tax (VAT), and various other charges. Understanding these requirements is essential for exporters planning to ship goods from The Gambia to Zambian markets. Customs valuation in Zambia is calculated on a Cost Insurance and Freight (CIF) basis, which forms the foundation for duty calculations and subsequent tax assessments.

General Duty Rates

Zambia employs a tiered tariff structure with most goods classified into specific duty bands. The following table outlines the primary tariff categories applicable to imports:

Product Category	Duty Rate	Notes
Capital Equipment and Raw Materials	0-5%	Lowest tariff band for essential inputs
Intermediate Goods	15%	Standard rate for semi-processed materials
Finished Goods	25%	Highest tariff band for consumer products
Agricultural Machinery and Equipment	0%	Duty-free for productive machinery
Aquaculture Equipment	0%	Duty-free for productive machinery
Solar Energy Equipment	0%	Duty-free for productive machinery
Mining Equipment	0%	Duty-free for productive machinery
Medicines and Pharmaceuticals	0%	Duty-free items
Medical Equipment	0%	Duty-free items
Veterinary Supplies	0%	Duty-free items
Computer Parts	0%	Duty-free items
Chemicals in Bulk	0%	Duty-free items
Fertilizers	0%	Duty-free items
Seeds	0%	Duty-free items
Motor Vehicles	Varies by HS code - contact our experts	Subject to Carbon Emission Surtax of ZMW200 (~$8)

Additional Taxes and Charges

Value Added Tax (VAT): An Import VAT of 16% is charged on the Taxable Value, calculated as Customs Value plus Customs Duty (and Excise Duty where applicable). This can result in significant price increases on finished goods.

Carbon Emission Surtax: All motor vehicles being imported, visiting, or transiting Zambia are subject to an annual Carbon Emission Surtax of ZMW200 (approximately $8), calculated based on the vehicle's engine capacity.

Required Documents

• Commercial Invoice detailing goods description, quantity, and CIF value
• Bill of Lading or Airway Bill for transport documentation
• Packing List itemizing contents and weights
• Certificate of Origin (where applicable)
• Import License or Permit (if required for specific goods)
• Product-specific certifications (pharmaceuticals, food products, etc.)
• Insurance documents covering CIF value
• Customs Declaration Form completed accurately

Important Regulations

• Customs valuation must be calculated on a CIF (Cost Insurance and Freight) basis
• The Zambian government revises its tax code annually, so current rates should be verified with the Zambia Revenue Authority
• Prohibited and restricted items may apply; consult current regulations before shipping
• All documentation must be accurate and complete to avoid delays or penalties
• Goods must comply with Zambian labeling and marking requirements
• Certain products may require pre-import approvals or certifications

Additional Resources

For the most current tariff rates and specific HS code classifications, consult the U.S. Department of Commerce Customs Info Database tariff look-up tool on trade.gov or contact the Zambia Revenue Authority directly. Given that Zambian tax codes are revised annually, it is critical to verify all duty rates and regulations with official sources before finalizing export arrangements.