How does customs clearance work in Zambia (Form CE 20)?
The Zambia Revenue Authority (ZRA) says all goods imported into Zambia must be declared to Customs, and duty is payable unless they are covered by an exemption or a suspension, or are duty free under the tariff. A declaration is made on Form CE 20 and processed in ASYCUDA World. This guide follows the ZRA's own Import Declaration document, which is an older publication, so check current requirements with ZRA Customs Services or a licensed clearing agent.
What goes with Form CE 20
The ZRA says a declaration is made by submitting a duly completed and signed Form CE 20 with these supporting documents where applicable. Declarations can be submitted electronically to the port of clearance.
- Supplier's commercial invoice.
- Bill of lading or cargo manifest for sea and land cargo, or air waybill for air cargo.
- Shipper's or freight invoice.
Who files: the clearing agent rule
The ZRA says all goods with a customs value of USD 2,000 and above are presented to Customs through a customs agent appointed by the importer. The importer is responsible for declaring the correct classification, origin, value and quantity of the goods.
Step by step
- Goods arrive at the port of entry. The ZRA lists commercial clearance stations including Livingstone, Kazungula, Katima Mulilo, Victoria Falls, Chirundu, Kariba and Kasumbalesa. Goods can be cleared at the border or at an inland office after a removal in bond declaration.
- Engage a clearing agent. The importer appoints a customs clearing agent.
- The agent fills in CE 20 and submits it electronically. The form is processed in ASYCUDA World.
- Customs assesses duty and tax. A notification goes to the clearing agent and an assessment notice is issued.
- Pay duty and tax. The agent or importer pays electronically or physically. The ZRA says at most customs offices payment goes through the bank by e-payment platform, cash or bank-certified cheque.
- Receipt, release order and gate pass. A payment receipt is issued, then a release order, and finally a gate pass lets the goods leave Customs control.
Pre-arrival declaration and time limits
An importer can submit a pre-arrival declaration following the normal procedure. The ZRA says the law allows this only 5 days before the goods arrive at the border. Duty can be paid at that point, but the goods are released only after the import formalities are finalised, and an inspection on arrival may still be required if the goods are selected for physical inspection (red channel).
Goods removed in bond and not warehoused must be cleared within 15 days from the date they are released from the entry point. Goods placed in a warehouse must be cleared within 12 months of being placed there.
Value and classification
Duty is a percentage of the declared value, and the rate varies by commodity and country of origin. Goods are classified with the 8-digit Harmonized System code. The ZRA says the basis for duty is the actual transaction value shown by the commercial invoice or other sale documents; if that cannot be used, Customs tries 5 more methods in line with Article 7 of the GATT 1947. Zambia uses the CIF principle for the value for duty purposes.
Prohibited, restricted and special regimes
The ZRA says prohibited goods, among them narcotics, psychotropic substances, pornographic materials and hazardous chemical substances, cannot be imported or circulated in Zambia (section 40 of the Customs and Excise Act, Cap 322). Controlled or restricted goods need the permits and licences of the appropriate authorities (section 41), and goods subject to sanitary and phytosanitary measures need to meet those regulations.
The document also covers the bonded warehouse regime, where duty is suspended for a total of 12 months, temporary imports (such as inward processing, project supervision vehicles and exhibition material, where security may be required and refunded on re-export), and exemptions such as the Industrial Rebate Scheme, under which registered manufacturers pay no import duty or excise but still pay import VAT.
Frequently asked questions
What is Form CE 20 in Zambia?
The ZRA says a declaration is made by submitting a completed and signed Form CE 20 with the supporting documents, and that the ZRA processes bills of entry in ASYCUDA World.
Do I need a clearing agent in Zambia?
The ZRA says goods with a customs value of USD 2,000 and above are presented to Customs through a customs agent appointed by the importer.
Which documents does the ZRA list for an import declaration?
Where applicable: the supplier's commercial invoice, the bill of lading or cargo manifest for sea and land cargo or the air waybill for air cargo, and the shipper's or freight invoice.
Can I declare before the goods arrive?
Yes, but the ZRA says the law allows a pre-arrival declaration only 5 days before the goods reach the border, and the goods are released only after the import formalities are finalised.
Sources
Last verified: 2026-10-19
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