ZRA GUIDELINES ON THE MANAGEMENT OF EXAMINATION FEE (EXF)
The Government of the Republic of Zambia has passed S.I 101 of 2011 which introduces a fee of 2000 fee units on goods carried on vehicles requiring examination by physical means or by digital imaging at importation or exportation.
This fee becomes effective 12th September, 2011
Types of transactions where Examination Fee (EXF) is applicable
- Imports including Temporary importation; and
Examination shall be construed as any action whether manual or digital of verifying importations or exportations where Verification shall refer to determining the nature, quantity and quality of the goods or any other requirements per Customs & Excise Act.
Point of determination: at issuance of gate pass
GOODS EXEMPT FROM THE EXF
Apart from the exceptions listed below, and any other as may be communicated from time to time, all goods subject to inspection/examination are liable to the EXF:
- Diplomatic consignments are exempt from examination and therefore from the fee
- Empty (un-laden) vehicles including vehicles on own –wheels
- Tourist vehicles
GOODS LIABLE TO THE EXF
- Any entry for goods carried on a vehicle, and not on the list of exemptions, shall be subject to EXF
- Physical inspections done before loading onto the vehicle at Export
- Notwithstanding that vehicle as defined in the Principle Act excludes reference to vessels for Air and Water transport, the shipments that are transported on vehicle for onward transhipment onto Vessels of Air/Water shall be liable to the EXF.
- Multiple examinations shall only be subject to single payment including adjustment entries
- Goods on passenger buses/small vehicles subject to inspection shall attract the EXF if paid on ASYCUDA
For All declaration of goods liable to the Examination Fee, clearing agents shall enter an EXF code (3.3) in box 24 during entry capture. Failure to enter the code on qualifying goods shall attract an Amendment Fee in addition to the EXF.
1.1 At Entry Gate
Customs Officer at Entry gate;
- Records Truck details in Entry Register and
- Ensures that Master Truck Manifest is attached
- Directs Vehicle to scanning bay if Eligible-Exceptions include Abnormal Loads, Fuel Tankers, Steel structures,)
- Delivers documents to check-in- station to officer of Customs
- Officer of Customs responsible for checking the relevant paperwork hands the file to Customs at Scan bay for paper scan
1.2 At Scan Bay
- Customs/check-in officer Obtains Original Gate Pass and Manifest and enters into a check in system scanner for transmission to the image operator
- Customs officers does data capturing and raise a digital gate pass number to be used as file number for reference, thereafter scans the document
- BPCZ Safety agent directs the vehicle to scanning hall
- BPCZ Traffic Marshal 1 accesses the vehicle into scanning area
- BPCZ Traffic Marshall 2 at the scanning Hall exit directs vehicle to stop- line and ensures occupants alight
- After scanning BPCZ Safety agent instructs driver to remove vehicle from scanning area into waiting bay(and Mans this area) as the x-ray image is interpreted
1.3 In Control Room
Scanned image appears on the computer, & Customs Image operator
- Analyses the image if consistent with the declared consignment on manifest and gate pass. If it conforms, triggers the image to green
- All cleared trucks may proceed to exit if Customs formalities have been executed
- Triggers to red if it does not conform and marks the area red on the image. -image marked red is printed and scanner inspection form is filled with details of declaration and reasons of suspicion
- Hands documents to ZRA Traffic Marshall who if green gives driver to proceed, if red directs driver to park at inspection bay and the truck is secured by enforcement. he then sends gate pass, manifest and scanner report form to Enforcement supervisor for inspection
- Proceeds to checking areas indicated, inspection results indicated on the scanner report and sent back to Asycuda Hall.
- If declaration is found true, the driver is given back the documents and scanner inspection form is sent back to the control room for acquittal.
- If declaration is found false the documents are detained until declaration is correctly declared and paid for.
- B.O.E or receipt number is indicated on scanner inspection form indicating that consignment has been correctly declared and paid for
- Manifests and gate pass are given back to the drivers and the Scanner inspection form is sent back to scanner for acquittal
For significant incorrect declaration established after inspecting, truck can be issued with RIH/Seizure Notice
1.5 ASYCUDA Hall
Surveyor/Examiner ensures that
- Customs formalities executed
- That Box 24 has been correctly entered and The EXF appears .if not an amendment/ post amendment on the entry in question is done.
- Assess the entry and pass it for payment
1.6 Cash Office
Cashier receipts the declaration
Deposit Slip System report will show the breakdown for banking purposes and the EXF shall be banked in the appropriate account.
1.8 Manual Procedure
The process will be the same except that manual receipt will be issued to the client and officers are expected to do manual reconciliation at the end of the day for purposes of banking.
Refund will be processed like any other Customs refund.
1.10. Management Control
Officers should note that all eligible goods where applicable should pay the Examination fee before being released from Customs control.
Managers are to ensure that the Examination fee is collected and properly accounted for: