Zambia had temporarily suspended customs duty on specified wheat imports under Statutory Instrument No. 65 of 2026, with the measure applying to approved quantities imported by qualifying companies until 30 September 2026.
The Zambia Revenue Authority (ZRA) announced on 11 September 2026 that the Government had temporarily suspended customs duty on specified wheat imports under Statutory Instrument No. 65 of 2026.
The measure was provided for under the Customs and Excise (Suspension) (Wheat) (No. 2) Regulations, 2026 and was deemed to have taken effect on 1 September 2026. The Regulations will remain in force until 30 September 2026, when they will be revoked.
Under the Regulations, customs duty on wheat classified under tariff headings 1001.19.00 and 1001.91.90 had been suspended to zero percent, subject to the conditions set out in the Statutory Instrument.
The suspension applied where the wheat was imported by a holder of a valid import permit issued by the Ministry responsible for Agriculture, the importer was one of the companies specified in the Schedule to the Regulations, and the quantities imported were within the respective approved quantities in the Schedule.
The Statutory Instrument covered a combined 300,000 metric tonnes of wheat allocated among 26 specified companies.
ZRA clarified that the measure was not a general duty waiver for all wheat importers. Only imports meeting the requirements of Statutory Instrument No. 65 of 2026 would qualify for the zero rate of customs duty during the prescribed period.
Importers and clearing agents were required to present supporting documentation, including the relevant import permit, at customs clearance to facilitate processing.
Eligible importers were also advised to monitor their approved quantities and complete imports within the period provided under the Regulations.
