Wheat duty waiver not for all, says ZRA
By Ludia Ngwadzai
THE Zambia Revenue Authority (ZRA) has clarified that government’s temporary suspension of customs duty on specified wheat imports does not amount to a general duty waiver for all wheat importers.
Under Statutory Instrument No. 65 of 2026, customs duty on wheat classified under tariff headings 1001.19.00 and 1001.91.90 has been suspended to zero percent from September 1 to September 30, 2026.
ZRA Corporate Communications Manager Oliver Nzala said the suspension applies only to qualifying imports that meet conditions set out in the statutory instrument.
“The suspension is not a general duty waiver for all wheat importers. Only qualifying imports that satisfy the requirements of Statutory Instrument No. 65 of 2026 will benefit from the zero rate of customs duty during the prescribed period,” Nzala said.
He said the measure provided for under the Customs and Excise (Suspension) (Wheat) (No. 2) Regulations, 2026, covered a combined 300,000 metric tonnes of wheat allocated among 26 specified companies.
Nzala said eligible importers must hold a valid import permit issued by the Ministry of Agriculture, be among the companies listed in the Schedule to the regulations and ensure that their imports remain within the approved quantities.
He urged importers and clearing agents to present all required supporting documentation, including the relevant import permit at the time of customs clearance to facilitate efficient processing.
“Importers and clearing agents are encouraged to ensure that all supporting documentation, including the relevant import permit, is presented at the time of customs clearance to facilitate efficient processing,” he said.
Nzala advised eligible importers to closely monitor their approved quantities and complete their imports within the period covered by the regulations.
He said ZRA remained committed to implementing government’s fiscal measures transparently and efficiently while facilitating legitimate trade in accordance with the law.
