Persons who are coming to take up employment and residence in Zambia or Zambian residence that have been studying or working abroad for a period of two years or more and wish to return home are entitled to import their personal goods free of import taxes. The personal goods that qualify for this relief include:
- One motor vehicle for own use
- Household goods;
- Clothing; and
- Any other items for personal use.
To enjoy this privilege, the person must declare the goods normally by completing and submitting, using a Customs Clearing Agent, import documents to the Zambia Revenue Authority (ZRA) Customs Office with proof such as:
- Work or residence permit or letter of employment offer or contract, in the case of persons that are coming to take up new residence in Zambia
- Work or residence permit or letter of employment or termination or copy of expired employment contract in the case of returning residents.
- Proof of motor vehicle ownership, in the case of importation of motor vehicle
If the importer of goods that were imported under the New and Returning Residents scheme wishes to sell the goods in Zambia within a period of five years from the date of import, all due import taxes must be paid to ZRA. If the five year period has elapsed, the goods can be sold without paying the taxes.