Enforcement: How hard does the regulator enforce?

Zambia's Constitutional Court dismissed an interim injunction application brought by Betbio Zambia Limited, trading as BetPawa, and Emerald Bay Limited, trading as Betway, against the Zambia Revenue Authority's enforcement of the 10 percent excise duty on betting stakes introduced under the Customs and Excise (Amendment) Act No. 11 of 2025. The dismissal allows ZRA to continue enforcing the duty while the underlying constitutional challenge proceeds to a full hearing, leaving the instrument's ultimate durability unresolved even as near-term collection continues unimpeded. Confidence in this development is confirmed, though it rests on Tier 3 reporting rather than a primary court record. Separately, ZRA issued reminders of June 2026 tax-obligation deadlines under the newly stacked levy and excise regime, evidencing an active, proactive enforcement posture toward the layered instruments rather than a passive one. Read together, the dismissed injunction and the deadline reminders indicate the revenue authority intends to hold the line on collection regardless of how the constitutional question eventually resolves, and operators should treat the excise duty as presently enforceable in practice even though its constitutional status remains formally open pending the full hearing.