Excisable Products/Statistical Unit of quantity

Provides guidance on transactions between related parties

Details

  • Purpose:

    Provides guidance on transactions between related parties

  • Application Fees:
  • License Fee:
    Provides guidance on transactions between related parties
    Cigarettes/Mille 145% or K240 (whichever is greater) per mille
    Pipe Tobacco/kg 145% or K240 (whichever is greater) per kg
    cutrag and other tobacco products/kg 60%
    clear beer/litre K0.15
    opaque beer/litre fuel levy K6.60/dekalitre
    Diesel/dekalitre Excise K11.43/dekalitre
    Petrol/dekalitre Fuel levy K8.27/dekalitre
    Fuel oil/dekalitre ExciseK9.30/10 litre
    hydrocaborn gasses/litre Excise K0.48/litre
    aviation spirit/dekalitre K4.80/dekalitre
    jet fuel/dekalitre K4.80/dekalitre
    white spirit /dekalitre 15%
    kerosene/dekalitre K4.80
    other light oils/dekalitre 15%
    Ethyl Alcohol and other spiritious/litre 125%
    portable spirits/litre 125%
    wines/litre 60%
    undenatured Ethyl Alcohol of an alcoholic strength by volume less than 80%/litre 60%
    Airtime/minute for voice, megabite for data and count for SMS 17.5%
    Cosmetics/kg 20%
    Electric energy/1000kwh 3%
    Plastics bags/kg 30%
    cement/tonne K40/tonne
    fruit juice, unflavoured and unsweetened waters, flavoured or sweetened water/litre K0.30/litre

     

  • Related Websites:

    https://www.zra.org.zm/

  • Validity:
  • Contact Office:

    Zambia Revenue Authority, Policy, and legislation department

  • Renewal Fee:
  • Processing Fee:

Requirements

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