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| | | Titre | Consumption of New and Emerging Tobacco and Nicotine Products in Zambia: Implications for Policy. | | Auteur | Shimukunku Manchishi, Edna Kabala and Mulenga Chonzi Mulenga | | Thème | Tobacco Control | | Date de publication | 2022 | | Éditeur | Zambia Institute for Policy Analysis and Research (ZIPAR) | | Nombre de pages | 28 | | Résumé | This study investigated the consumption and taxation of NETNPs in Zambia to generate knowledge and come up with evidence-based policy recommendations aimed at informing appropriate stakeholders on the consumption and taxation of NETNPs. The study employed a mixed methodology encompassing a desk review, a survey of 400 respondents and key informant interviews. The study has established that the taxation of all tobacco products in Zambia is the sole responsibility of the ZRA which draws its mandate from various provisions of the Zambian law. Broadly there are eight categories used to classify tobacco and nicotine products based on the HS codes. This broad classification forms the basis for taxation of tobacco and nicotine products in Zambia. The study has established that there are four main taxes applied on tobacco products in Zambia, these include: a 25% customs duty levied on the value of the product imported; a VAT of 16% on the value of the product; a 5% surtax; and excise duty of 145% of the value for duty purposes (VDP) or K355 per kg for all tobacco products. | | Taille du fichier | 1943273 MB | | Format du fichier | PDF | | [ Voir/télécharger document ] |
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