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The Zambia Revenue Authority (ZRA) says it has secured the conviction of Avocado Mining Limited for attempted smuggling and, in a separate enforcement operation, seized two Toyota Land Cruisers following the detection of customs misclassification.
In a statement issued in Lusaka on Sunday, ZRA Manager for Corporate Communications, Oliver Nzala, said the cases underscored the authority’s commitment to protecting public revenue and ensuring fair competition for businesses that comply with customs laws.
On Sept. 22, 2026, Avocado Mining Limited, based in Kalulushi, pleaded guilty to 10 counts of attempted smuggling before the Economic and Financial Crimes Court Division of the Kitwe Subordinate Court.
The case concerned an attempt in July 2025 to export 13 consignments of copper concentrates valued for duty purposes at more than K23.9 million, which were falsely declared as Portland cement on 13 bills of entry. The export duty involved amounted to 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 imposed a K100,000 fine, payable by Sept. 30, 2026.
The company has paid K5.4 million in assessed duty and penalties to ZRA and reimbursed the State K1.5 million in prosecution expenses. These payments are separate from the court-imposed fine.
In a separate case, ZRA officers intercepted a truck carrying two Toyota Land Cruisers in a 40-foot container at the Kafue checkpoint on Sept. 18, 2026. The consignment had entered Zambia through the Chirundu One Stop Border Post.
A physical inspection at the ZRA Makeni Yard established that the vehicles were brand-new, despite being more than two years old by year of manufacture, and had been incorrectly classified in the customs declaration.
The total tax obligation was more than K2.3 million, against which only K192,000 had been paid, resulting in a revenue loss of K2.1 million. Both vehicles have been seized under the Customs and Excise Act.
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“ZRA urges importers, exporters, transporters and clearing agents to make complete and accurate declarations and pay all duties and taxes lawfully due,” Nzala said.
He said smuggling and deliberate misdeclaration undermine revenue collection and disadvantage compliant businesses.
Nzala assured that the authority would continue using intelligence-led operations, risk-based inspections and post-clearance audits to detect customs offences while facilitating legitimate trade.
“Where offences are established, ZRA will pursue appropriate enforcement action, including prosecution,” he said.
Nzala encouraged members of the public to report suspected customs fraud through official ZRA reporting channels.
“Protecting public revenue supports domestic resource mobilisation and Zambia’s development,” he said.
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