Zambia's fixed duty system is unique in Southern Africa. Unlike most countries that use a percentage of CIF value, Zambia charges specific ZMW amounts based on the vehicle's engine size, age, and body type.
The Formula
Total tax = Fixed customs duty (ZMW) + Carbon surtax (ZMW) + VAT (16% of CIF + duties). The fixed duty and carbon surtax are predetermined amounts, not percentages of the vehicle value.
Step 1: Determine Fixed Customs Duty
| Engine Size | Vehicle Type | 0–5 Years | 5–10 Years | 10+ Years |
|---|---|---|---|---|
| ≤ 1500cc | Sedan | ZMW 25,000 | ZMW 35,000 | ZMW 50,000 |
| 1501–2000cc | Sedan | ZMW 40,000 | ZMW 55,000 | ZMW 75,000 |
| 2001–3000cc | SUV | ZMW 65,000 | ZMW 85,000 | ZMW 110,000 |
| > 3000cc | SUV | ZMW 90,000 | ZMW 120,000 | ZMW 160,000 |
Step 2: Add Carbon Surtax
- ≤ 1500cc: ZMW 5,000
- 1501–2000cc: ZMW 10,000
- 2001–3000cc: ZMW 20,000
- > 3000cc: ZMW 35,000
Step 3: Calculate VAT
VAT at 16% is applied to: CIF value (in ZMW) + Fixed customs duty + Carbon surtax. This means a higher carbon surtax also increases your VAT bill.
Step 4: Add RDA Levy
The Road Development Agency charges a one-time levy of ZMW 1,500–3,000 depending on vehicle weight.
Worked Example
Mazda CX-5 2000cc (2017, 8 years old), CIF = ZMW 350,000:
- Fixed customs duty (1501–2000cc, 5–10 years): ZMW 55,000
- Carbon surtax (1501–2000cc): ZMW 10,000
- VAT at 16%: 16% × (350,000 + 55,000 + 10,000) = ZMW 66,400
- RDA levy: ZMW 2,000
- Total tax: ZMW 133,400
Use our online duty calculator for an instant Zambia import duty estimate in ZMW.
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