24/04/2026
Businessman Jonathan Hangwemu has accused the Zambia Revenue Authority (ZRA) of frustrating strides made by the ruling UPND Government to create a conducive business environment for investors, after the Authority revoked a Temporal Importation Permit (TIP) it had already approved for an expatriate engineer.
Speaking in Lusaka today, Hangwemu said ZRA’s decision to recall the TIP for a Ford Ranger belonging to a Thai engineer on a six-month work contract “sends a dangerous message that even when investors follow the law, rules can change midstream.”
According to documents seen by this newsroom, ZRA – Chirundu One Stop Border Post on 22nd April 2026 approved a five-month TIP, Ref: CUCHR/202/103/26/1, for the vehicle under Regulation 78 of the Customs and Excise Act. The permit was valid until 30th September 2026.
Relying on the approval, the vehicle was shipped from Thailand and arrived at Chirundu. But on 24th April 2026, ZRA wrote to the engineer recalling the permit, claiming the vehicle “does not qualify for temporary importation” because Zambia is the final destination. The Authority demanded full duty payment within three days.
“The law did not change in 48 hours. Only ZRA’s position changed. This is administrative entrapment,” Hangwemu said.
Hangwemu cited a ZRA Office Memorandum dated 25th February 2026 in which the Authority recommended APC431 “new resident” clearance for a Thaiwanese national, Mohammad Jawad Zein Al Deen, who entered Zambia on 25th August 2025 with a 12-month Employment Permit.
“February 2026: ZRA says ‘welcome’ to a 12-month permit holder. April 2026: ZRA says ‘pay full duty’ to a 6-month holder. Same law, same Chirundu border. Which ZRA should investors believe?” he asked.
The businessman said demurrage at Chirundu is accruing at K1,200 per day due to ZRA’s reversal. “This engineer is here for skills transfer in support of Government’s infrastructure agenda. Stranding his vehicle embarrasses Zambia ahead of the 2026 African Engineering Summit.”
Hangwemu has demanded the immediate reinstatement of TIP No. CUCHR/202/103/26/1, a waiver of all penalties, and a circular from the Commissioner General confirming that 6-12 month work permit holders qualify for temporary importation.
“We give ZRA 48 hours to comply. Failing which, we will seek judicial review to quash this decision,” he said, adding that the Law Association of Zambia and the Royal Thai Embassy have been copied.
“President Hakainde Hichilema has repeatedly said Zambia is open for business. But ZRA’s actions are undermining that policy directive. You cannot give a green light on Monday and a red light on Thursday after the ship has sailed,” Hangwemu said.
Efforts to get a comment from ZRA Corporate Communications were unsuccessful by press time. The Ministry of Finance had not responded to queries on whether it would intervene.
