The Zambia Revenue Authority (ZRA) has secured the conviction of Avocado Mining Limited for attempted smuggling and seized two Toyota Land Cruisers in a separate customs enforcement operation after detecting misclassification in their import declaration. The two cases highlight the Authority’s continued enforcement of customs laws and efforts to protect public revenue while ensuring businesses […]

The Zambia Revenue Authority (ZRA) has secured the conviction of Avocado Mining Limited for attempted smuggling and seized two Toyota Land Cruisers in a separate customs enforcement operation after detecting misclassification in their import declaration.

The two cases highlight the Authority’s continued enforcement of customs laws and efforts to protect public revenue while ensuring businesses that comply with tax and customs requirements are not disadvantaged.

Avocado Mining Limited, a mining company based in Kalulushi, pleaded guilty to 10 counts of attempted smuggling before the Economic and Financial Crimes Court Division of the Kitwe Subordinate Court on September 22, 2026.

The case arose from an incident in July 2025 involving 13 consignments of copper concentrates which were allegedly falsely declared as Portland cement on 13 bills of entry.

According to the ZRA, the copper concentrates had a duty value of more than K23.9 million, while the export duty involved amounted to approximately K4 million.

The company was convicted under Section 149(a), read together with Section 155, of the Customs and Excise Act, Chapter 322 of the Laws of Zambia.

The court subsequently imposed a K100,000 fine, which was ordered to be paid by September 30, 2026.

ZRA further disclosed that Avocado Mining Limited has already paid K5.4 million in assessed duty and penalties to the Authority and reimbursed the State K1.5 million in prosecution expenses.

The Authority clarified that these payments are separate from the K100,000 court-imposed fine.
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In a separate enforcement operation, ZRA officers intercepted a truck carrying two Toyota Land Cruisers inside a 40-foot container at the Kafue checkpoint on September 18, 2026.

The consignment had entered Zambia through the Chirundu One Stop Border Post before being intercepted.

A physical inspection conducted at the ZRA Makeni Yard established that the two vehicles were brand-new despite being more than two years old by year of manufacture.

The vehicles had also allegedly been incorrectly classified in the customs declaration, resulting in a significant difference between the taxes that were due and the amount that had actually been paid.

ZRA said the total tax obligation on the two vehicles was more than K2.3 million, while only K192,000 had been paid.

This resulted in a potential revenue loss of approximately K2.1 million.

Following the discovery, both Toyota Land Cruisers were seized under the provisions of the Customs and Excise Act.

The latest enforcement actions come as ZRA continues to warn importers, exporters, transporters and clearing agents against submitting incomplete or inaccurate customs declarations.

The Authority has urged all businesses involved in the importation and exportation of goods to provide complete and accurate information and ensure that all legally due duties and taxes are paid.

ZRA said deliberate misdeclaration and smuggling undermine revenue collection and create an unfair business environment for companies that comply with customs requirements.

The Authority further stated that it will continue using intelligence-led operations, risk-based inspections and post-clearance audits to detect customs offences while facilitating legitimate trade.

Where violations are established, ZRA said it will pursue appropriate enforcement action, including prosecution.

Members of the public have also been encouraged to report suspected customs fraud through the Authority’s official reporting channels.

ZRA said protecting public revenue remains important to domestic resource mobilisation and Zambia’s broader development agenda.

The statement was issued by Oliver Nzala, Manager – Corporate Communications at the Zambia Revenue Authority (ZRA).
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