1. Refund of Zambian VAT on export of Zambian products by non – resident businesses under the Commercial Exporters Scheme.

2. Guaranteed input tax claim for two years prior to commencement of production.

3. Income from chemical manufacturing of fertilizers is taxed at a reduced rate of 15%.

4. Capital allowances on industrial buildings used for the purposes of manufacturing shall be entitled to a deduction of 10% in case of low cost housing and 5% for other industrial buildings.

5. Persons who incur capital expenditure on an industrial building are entitled to claim a deduction called Initial Allowance at 10% of the cost incurred in the charge year in which the industrial building is first brought into use.

6. Any person who incurs capital expenditure on an industrial building is entitled to an investment allowance at 10% of such an expenditure in the first year that the building is used for manufacturing purposes.

7. Import Duty on PVC lining and eyelets used in the manufacture of shoes has been reduced to 5%.

8. Import Duty on semi refined wax and cerechlor used in the manufacture of paint, and on tapioca starch with dextrose powder which is used in the manufacture of biscuits has been reduced to 15%.

9. Import Duty on various textile machinery has been reduced to 0% and all woven fabrics of polyester imported for further processing, all imported sewing threads and gray fabrics has duty reduced to 0%

10. Reduced Import Duty on the following inputs used in manufacturing:
(a) Crude Coconut(copra) oil of subheading 15131100 to 5%;
(b) Plates Sheets, film, foil and strip of unsaturated polyesters of heading 3920.63.10 to 5%

11. Suspension of Import Duty on machinery, equipment and capital goods for assembling of motor vehicles, trailers, motorcycles and bicycles.
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