Zambia stands out from its neighbours by using a specific (fixed) duty system for most used vehicles, rather than an ad valorem percentage. This means the duty is calculated in ZMW based on the vehicle's engine size, body type, and age — not its purchase price.
How Zambia's Specific Duty Works
The Zambia Revenue Authority (ZRA) publishes fixed duty tables in ZMW for used vehicles. The duty is based on three factors:
- Engine capacity (cc) — larger engines pay more
- Vehicle age — older vehicles attract higher duty (despite lower CIF value)
- Body type — sedans, SUVs, and trucks have different rates
Sample Duty Rates (ZMW)
| Engine Size | 0–5 Years | 5–10 Years | 10+ Years |
|---|---|---|---|
| ≤ 1500cc (sedan) | ZMW 25,000 | ZMW 35,000 | ZMW 50,000 |
| 1500–2000cc (sedan) | ZMW 40,000 | ZMW 55,000 | ZMW 75,000 |
| 2000–3000cc (SUV) | ZMW 65,000 | ZMW 85,000 | ZMW 110,000 |
| > 3000cc (SUV) | ZMW 90,000 | ZMW 120,000 | ZMW 160,000 |
Note: These are approximate rates. ZRA publishes official SI (Statutory Instrument) schedules that are updated periodically. Always verify current rates with ZRA before shipping.
Carbon Surtax
Zambia imposes a carbon surtax on all motor vehicle imports, calculated separately from customs duty:
| Engine Capacity | Carbon Surtax (ZMW) |
|---|---|
| ≤ 1500cc | ZMW 5,000 |
| 1501–2000cc | ZMW 10,000 |
| 2001–3000cc | ZMW 20,000 |
| > 3000cc | ZMW 35,000 |
VAT and Other Charges
VAT at 16% is applied on the sum of CIF value plus all duties (including carbon surtax). Additionally, the Road Development Agency (RDA) charges a one-time road levy of approximately ZMW 1,500–3,000 depending on vehicle weight.
Ad Valorem Exception for Newer/Luxury Vehicles
Vehicles less than 2 years old with a CIF value above ZMW 800,000 may be assessed on an ad valorem (percentage) basis instead of the fixed schedule. This hybrid system allows ZRA to apply whichever yields higher revenue.
Calculate your exact Zambia landed cost with our Zambia import calculator or contact us for a custom quote.
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