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Zambia Government Gazette dated 2022-02-11 number 7090


K15.00 net
Published by Authority Annual Subscription: Within Lusaka—K400.00

No. 7090] Lusaka, Friday, 11th February, 2022 [Vol. LVIII, No. 14

GAZETTE NOTICE NO. 181 OF 2022 [0483969

The Value Added Tax Act
(Laws, Volume 19, Cap. 331)

The Value Added Tax (General) (Amendment) Rules, 2022

IN EXERCISE of powers contained in sections ten, eleven, twelve, thirteen, eighteen, twenty-seven, twenty-eight, fifty-two and fifty-three of
the Value Added Tax Act, the following Rules are hereby made:
Title Gazette Notice No.310 of 2020
(1) These Rules may be cited as the Value Added Tax (General) (Amendment) Rules, 2022 and shall be read as one with the Value
Added Tax (General) Rules, 2020 in these Rules referred to as the principal Rules.
Amendment of Third Schedule
The Third Schedule to the principal Rules is amended by the deletion of the item listed in the Table set out in Appendix I to these Rules
and the addition of the item listed in the Table set out in the Appendix II to these Rules.

(Rule 21)

HS Code Description of Goods

8432.40.00 Manure spreaders and fertilizer distributors

8459.40.00 Boring machines for metal, nes
8462.10.00 Forging or die-stamping machines (incl. presses) and hammers
8514.10.00 Resistance heated furnaces and ovens
8514.30.00 Industrial or laboratory furnaces and ovens, nes
8701.90.10 Tractors (excl. tractors of 87.09), nes - For use in agriculture or horticulture
8701.20.00 Road tractors for semi-trailers
9406.00.10 Prefabricated buildings - Green houses
2605.00.00 Cobalt ores and concentrates
8452.40.00 Furniture, bases and covers for sewing machines and parts thereof
8462.41.00 Punching or notching machines (incl. presses), numerically controlled
8462.31.00 Shearing machines (incl. presses), numerically controlled
8462.91.00 Hydraulic presses for working metals or metal carbides
8462.99.00 Presses (excl. hydraulic) for working metals or metal carbides

(Rule 21)
HS Code Description of Goods
2605.00.10 Cobalt Ore
2605.00.20 Cobalt Concentrates
8432.41.00 Manure spreaders
8432.42.00 Fertilizer Distributors