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A wheat consignment can only benefit from the Zambia wheat import duty suspension if the importer meets every condition in Statutory Instrument No. 65 of 2026. The zero percent customs-duty rate took effect on 1 September 2026 and ends on 30 September 2026.
For milling businesses, food manufacturers, traders and clearing agents, the immediate issue is eligibility. Zambia Revenue Authority, ZRA, has made clear that this is not a general waiver for every wheat importer.
What SI No. 65 of 2026 changes
The Customs and Excise (Suspension) (Wheat) (No. 2) Regulations, 2026 suspend customs duty to zero percent for wheat under tariff headings 1001.19.00 and 1001.91.90. The measure operates under section 89 of the Customs and Excise Act.
The Regulations are deemed effective from 1 September 2026. They stand revoked on 30 September 2026, which gives qualifying importers one calendar month to clear eligible consignments under the suspension.
ZRA issued its public notice from Lusaka on 11 September 2026. The notice directs importers and clearing agents to present the relevant agriculture import permit and other supporting clearance documents when they lodge the customs declaration.
Change log: wheat duty treatment in 2026
| Period | Instrument | Customs-duty position | Practical point |
|---|---|---|---|
| 27 February 2026 to 31 August 2026 | SI No. 13 of 2026 | Zero-duty suspension for qualifying wheat imports | SI No. 13 ceased to apply on 31 August 2026. |
| 1 September 2026 to 30 September 2026 | SI No. 65 of 2026 | Zero percent on wheat under headings 1001.19.00 and 1001.91.90, subject to conditions | Importers must rely on SI No. 65, not the earlier instrument. |
| From 1 October 2026 | SI No. 65 of 2026 revoked | The SI No. 65 suspension no longer applies | Do not assume the zero rate continues without a new legal measure. |
The change matters because a commercial shipment may arrive, enter a bonded facility or reach the border before 30 September, yet miss the relief if customs clearance does not occur within the prescribed period. Importers should align shipment timing, documentation and broker instructions to the Regulations rather than to an assumed extension.
Who qualifies for the zero percent rate
SI No. 65 sets three cumulative conditions. An importer must satisfy all three conditions for a consignment to receive the suspended customs-duty rate.
1. Hold a valid agriculture import permit
The importer needs a valid import permit from the Ministry responsible for Agriculture. A purchase order, supplier invoice or transport document does not replace that permit.
We recommend that importers check that the legal entity named on the permit matches the entity making the import declaration. Clearing agents should receive a legible copy before the consignment reaches the point of customs clearance.
2. Appear in the Schedule to SI No. 65
The importer must be one of the companies listed in the Schedule to the Regulations. ZRA has expressly stated that the suspension does not apply to all wheat importers.
The approved aggregate volume covers 300,000 metric tonnes among 26 specified companies [VERIFY]. The official Gazette Schedule should be checked before publication or clearance to confirm the listed company name and its approved allocation [VERIFY].
3. Remain within the approved quantity
A scheduled company only qualifies up to its allocated quantity in the Schedule. A valid permit and Schedule listing do not extend the company-specific quota.
This condition creates a control issue for enterprises with multiple shipments, suppliers or border entries during September. The import team should maintain a single tracker that records the approved quantity, quantities declared, quantities cleared and any balance remaining under the Schedule.
What the suspension does not cover
The 0 percent rate does not create a blanket exemption for wheat trade. It applies only to the two tariff headings named in SI No. 65, qualifying scheduled companies, valid permit holders and imports that remain inside the approved allocation.
An importer that uses an incorrect commodity classification cannot rely on the announcement simply because the cargo is described commercially as wheat. Customs classification should identify tariff heading 1001.19.00 or 1001.91.90 before the customs entry proceeds.
The measure also does not confirm any relief after 30 September 2026. ZRA’s notice does not state a separate ZRA application form, a separate application deadline or a penalty specific to SI No. 65. It does, however, require supporting documentation at customs clearance.
For an enterprise that needs broader import-cost planning, the relevant question is not only whether customs duty is zero on a proposed shipment. Finance teams should model the transaction using the correct tariff treatment, the shipment date, the company allocation and the documents available at clearance.
Actions for importers and clearing agents before 30 September
Time matters because SI No. 65 has a fixed end date. We advise eligible importers to treat the import permit, Schedule status and quota balance as pre-clearance controls rather than documents to resolve at the border.
Confirm the tariff heading
Ask the customs and procurement teams to confirm that the product falls under tariff heading 1001.19.00 or 1001.91.90. Record the basis for that classification in the shipment file.
A supplier’s product description may support the review, but it should not substitute for the tariff heading used in the declaration. This step reduces the risk of presenting a shipment under a heading outside the suspension.
Reconcile the Schedule allocation
Obtain the official Schedule to SI No. 65 and confirm that the importing company appears exactly as listed [VERIFY]. Then reconcile the shipment quantity against the company’s approved quantity in that Schedule [VERIFY].
This review should include wheat already cleared during September 2026. A late shipment could exceed the remaining allocation even where the original allocation appeared sufficient when procurement placed the order.
Prepare a complete clearance pack
ZRA asks importers and clearing agents to present the agriculture import permit and other supporting clearance documents at the time of customs clearance. The clearance team should assemble and review the pack before lodging the entry.
We also advise importers to provide the clearing agent with written instructions that identify SI No. 65 of 2026, the applicable tariff heading and the confirmed quantity balance. Clear instructions support consistent treatment across internal teams and border points.
Monitor the 30 September expiry
SI No. 65 stands revoked on 30 September 2026. Importers should establish who will make the decision if a vessel delay, trucking delay or document discrepancy threatens clearance before that date.
That decision should include finance, tax, procurement and the clearing agent. It should also distinguish between the commercial cost of delay and the legal availability of the zero percent customs-duty rate.
Common errors we expect to see
The first error is treating the announcement as a general wheat duty waiver. ZRA has limited the relief to named companies that hold valid agriculture permits and stay within their scheduled quantities.
The second error is relying on a permit without confirming Schedule inclusion. The permit is necessary, but SI No. 65 requires both the permit and the company’s presence in the Schedule.
The third error is using the prior instrument in clearance instructions. SI No. 13 of 2026 covered the period from 27 February 2026 to 31 August 2026. SI No. 65 governs the period from 1 September 2026 to 30 September 2026.
The fourth error is overlooking the tariff heading. The suspension names headings 1001.19.00 and 1001.91.90, so classification needs the same level of review as permit status and quota control.
Governance considerations for wheat import programmes
A one-month fiscal measure can create pressure on procurement and logistics teams. Leadership should retain evidence of the import permit, Schedule review, tariff classification, allocation calculation and customs-clearance documentation for each consignment.
This record supports internal governance and gives the enterprise a clear audit trail for its customs position. It also helps management assess whether anticipated savings remain available when shipment dates change.
For groups with operations in Zambia and other African markets, local legal instruments require local controls. A regional procurement policy may set commercial standards, but the Zambia entry must reflect ZRA’s notice and the terms of SI No. 65.
Our tax and trade advisory team helps enterprises build practical controls around time-limited fiscal measures. You may also review our tax compliance advisory services and customs and trade advisory support.
Frequently Asked Questions
Does every wheat importer qualify for the zero percent customs-duty rate?
No. SI No. 65 applies only where the importer holds a valid permit from the Ministry responsible for Agriculture, appears in the Schedule to the Regulations and imports within its approved scheduled quantity.
Which wheat tariff headings does SI No. 65 cover?
The Regulations name tariff headings 1001.19.00 and 1001.91.90. Importers should confirm the correct classification before customs clearance.
When does the Zambia wheat import duty suspension end?
The suspension runs from 1 September 2026 through 30 September 2026. The Regulations stand revoked on 30 September 2026.
What documents should a clearing agent present to ZRA?
ZRA directs importers and clearing agents to present the relevant agriculture import permit and other supporting clearance documents at the time of customs clearance. The importer should also confirm its Schedule listing and remaining approved quantity [VERIFY].
For the underlying notices, consult ZRA’s wheat duty suspension notice and the Zambia Legal Information Institute record of SI No. 13 of 2026. Statutory and customs treatment should be reviewed by a qualified M&J team member before reliance or publication.
Speak With Our Team to review your eligibility, clearance documentation and quota controls before the 30 September 2026 deadline.