A Solwezi man has found himself on the wrong side of the law after being convicted of smuggling a motor vehicle into Zambia without paying the required taxes and duties. The Solwezi Economic and Financial Crimes Court (EFCC) has convicted Osward Miyoba for the offence of Smuggling, contrary to the Customs and Excise Act, and ordered him to pay the Zambia Revenue Authority (ZRA) a total of K320,851.
According to details presented before the court, Miyoba, on dates unknown but between 1st January 2022 and 18th July 2023, in Solwezi, North-Western Province, acted together with unknown persons to unlawfully bring a motor vehicle into the country without declaring it to customs officials. By doing so, he deprived the Government of the Republic of Zambia of K75,100 in lawful taxes and duties.
The prosecution explained that such offences not only result in significant revenue loss to the government but also undermine the fairness of trade and compliance among law-abiding citizens and importers. The ZRA has in recent months intensified its operations and investigations to curb tax evasion and smuggling, particularly involving motor vehicles and high-value goods.
When the matter came up for plea and possible trial on 13th October 2025 before Hon. Kasongamulilo, Miyoba opted to enter into a plea negotiation under the Plea Negotiations and Agreements Act No. 20 of 2010, which allows offenders to admit guilt and settle matters by paying the full amount owed, including penalties.
After considering the application, the court accepted Miyoba’s plea and ordered him to pay a total of K320,851 to ZRA. This amount includes K270,851 in unpaid taxes and penalties, K50,000 in prosecution costs incurred during the investigation and trial preparation, and a K5,000 fine to the court.
ZRA Corporate Communications Manager, Mr. Oliver Nzala, confirmed the development and reiterated the Authority’s commitment to combating all forms of tax evasion and smuggling. He emphasized that such offences deprive the nation of much-needed resources for development and warned that those engaging in similar illegal activities will face the full force of the law.
Mr. Nzala also commended the cooperation between the ZRA, the judiciary, and law enforcement agencies in ensuring that offenders are held accountable. He urged members of the public to adhere to customs regulations when importing vehicles and goods to avoid legal consequences and heavy financial penalties.
The case serves as yet another reminder of the ZRA’s ongoing efforts to enhance tax compliance and strengthen border controls in the fight against smuggling and revenue loss.
Solwezi man has found himself on the wrong side of the law after being convicted of smuggling a motor vehicle into Zambia without paying the required taxes and duties. The Solwezi Economic and Financial Crimes Court (EFCC) has convicted Osward Miyoba for the offence of Smuggling, contrary to the Customs and Excise Act, and ordered him to pay the Zambia Revenue Authority (ZRA) a total of K320,851.
According to details presented before the court, Miyoba, on dates unknown but between 1st January 2022 and 18th July 2023, in Solwezi, North-Western Province, acted together with unknown persons to unlawfully bring a motor vehicle into the country without declaring it to customs officials. By doing so, he deprived the Government of the Republic of Zambia of K75,100 in lawful taxes and duties.
The prosecution explained that such offences not only result in significant revenue loss to the government but also undermine the fairness of trade and compliance among law-abiding citizens and importers. The ZRA has in recent months intensified its operations and investigations to curb tax evasion and smuggling, particularly involving motor vehicles and high-value goods.
When the matter came up for plea and possible trial on 13th October 2025 before Hon. Kasongamulilo, Miyoba opted to enter into a plea negotiation under the Plea Negotiations and Agreements Act No. 20 of 2010, which allows offenders to admit guilt and settle matters by paying the full amount owed, including penalties.
After considering the application, the court accepted Miyoba’s plea and ordered him to pay a total of K320,851 to ZRA. This amount includes K270,851 in unpaid taxes and penalties, K50,000 in prosecution costs incurred during the investigation and trial preparation, and a K5,000 fine to the court.
ZRA Corporate Communications Manager, Mr. Oliver Nzala, confirmed the development and reiterated the Authority’s commitment to combating all forms of tax evasion and smuggling. He emphasized that such offences deprive the nation of much-needed resources for development and warned that those engaging in similar illegal activities will face the full force of the law.
Mr. Nzala also commended the cooperation between the ZRA, the judiciary, and law enforcement agencies in ensuring that offenders are held accountable. He urged members of the public to adhere to customs regulations when importing vehicles and goods to avoid legal consequences and heavy financial penalties.
The case serves as yet another reminder of the ZRA’s ongoing efforts to enhance tax compliance and strengthen border controls in the fight against smuggling and revenue loss.
