Critical Thinking, Communication, Financial Literacy
Lesson Goal
By the end of this lesson, learners should be able to explain correctly at least four key functions of the Zambia Revenue Authority (ZRA) in relation to customs and excise, as outlined in the syllabus for Form 2 Commerce.
Rationale
This lesson builds on learners' prior knowledge of the nature and importance of foreign trade, specifically the concept of barriers to trade and the role of government agencies in regulating cross-border transactions. Understanding the functions of the Customs and Excise Authority (ZRA) is essential for learners as future citizens, consumers, and potential entrepreneurs, because it directly affects the cost of imported goods, the fight against smuggling, and national revenue that funds public services. Using the Gradual Release of Responsibility model, this lesson develops Critical Thinking, Communication, and Financial Literacy through active, learner-centred engagement, including guided instruction, collaborative group analysis, and independent application of knowledge to real Zambian trade scenarios.
Prior Knowledge / Prerequisite Knowledge
Learners already possess foundational knowledge from earlier Form 2 topics on Foreign Trade, including the meaning of imports and exports, the balance of trade, and the general reasons why countries trade with one another. They also have everyday life experience of purchasing imported goods such as electronics, clothing, and vehicles in Zambian markets. At the start of the lesson, this prior knowledge will be activated through oral questioning about what happens to goods when they arrive at a Zambian border post, such as Nakonde or Kazungula, and who is responsible for checking and taxing those goods, thereby creating a direct bridge to the new content on the Customs and Excise Authority.
Learning Environment
- Natural Environment: The teacher will reference real Zambian border posts and ports of entry — such as Nakonde Border (Tanzania), Kazungula Border (Botswana), Chirundu Border (Zimbabwe), and Kenneth Kaunda International Airport (Lusaka) — and ask learners to share any experiences or stories they have heard about goods being inspected or taxed at these points. The teacher may also refer to the visible presence of ZRA uniforms and vehicles at these locations to ground the lesson in learners' lived reality.
- Artificial Environment: The classroom will be arranged in mixed-ability pairs and groups of 4–6 learners, with desks clustered to facilitate face-to-face discussion. A large wall chart displaying the organisational structure of the Zambia Revenue Authority (ZRA) will be pinned at the front, alongside a second chart listing the key functions of the Customs and Excise Division. The chalkboard will be divided into two sections: one for recording learner responses during guided instruction and one for group work outputs.
- Technological Environment: If available, the teacher will use a projector or a tablet to display a short, pre-downloaded video clip (2–3 minutes) showing the process of customs inspection at a Zambian border, sourced from the ZRA website or a reputable news outlet. In the absence of a projector, the teacher will use a set of A4-size printed pictures showing customs officers inspecting goods, clearing containers, and issuing receipts for duty payments. These images will be passed around groups during the collaborative phase.
Teaching and Learning Materials / Resources
- Simplified Commerce by L. Chibuye (page 100) — teacher reference and learner reading
- Large wall chart: "Functions of the Customs and Excise Division — ZRA" (teacher-prepared)
- Large wall chart: "ZRA Organisational Structure" (teacher-prepared)
- Pre-printed group task cards (one per group of 4–6) with scenario-based activities
- Worksheet for collaborative phase: "ZRA Function Match" (one per pair)
- A4 printed images or short video clip of ZRA customs operations at a Zambian border
- Learners' exercise books and stationery
- Marker pens (blue, black, red) for group chart presentations
- Flip chart paper or large manila sheets (one per group) for group output
- Masking tape for displaying group work on walls
Cross-Cutting Issues
The following cross-cutting issues are integrated into this lesson on "Customs and Excise Authority":
- Financial Literacy: The lesson explicitly teaches learners how customs duties and excise taxes are calculated and collected by ZRA, and how these revenues contribute to the national budget. During the collaborative task, learners will analyse scenarios involving duty payments on imported goods, thereby developing an understanding of how taxation affects the final price of products and the importance of paying taxes for national development.
- Corruption: The teacher will incorporate a brief, age-appropriate discussion during the guided instruction phase about the dangers of corruption at border posts — such as smuggling goods without paying duty or bribing customs officers. Learners will be encouraged to reflect on the national values of honesty, integrity, and patriotism, and how reporting corruption helps protect national revenue. This links directly to the ZRA's enforcement function and the fight against illicit trade.
Lesson Progression (Model: Gradual Release of Responsibility (GRR))
| Phase |
Teacher Activities |
Learner Activities |
Assessment Criteria |
| INTRODUCTION |
I DO
Focus Lesson
12 min |
- Hook: "Imagine your older brother has just arrived from Dubai with a new smartphone and a large suitcase of clothes. At Kenneth Kaunda International Airport, an officer in a green uniform stops him and asks him to open his bags. The officer checks everything and then tells your brother he must pay a fee before he can take his goods home. Who is that officer, and why does your brother have to pay? Today we will find out."
- Prior Knowledge Questions: (1) "What is the name of the government agency responsible for collecting taxes on goods that enter Zambia?" (2) "Why do you think the government charges a fee on imported goods?"
- Lesson Goal: "By the end of this lesson, you will be able to explain at least four key functions of the Zambia Revenue Authority — specifically the Customs and Excise Division — in your own words."
- Direct Instruction: Using the wall chart, the teacher explicitly explains each of the six core functions of the Customs and Excise Division of ZRA: (i) collection of customs duties, (ii) collection of excise duty, (iii) prevention of smuggling, (iv) trade facilitation and border control, (v) enforcement of customs laws, and (vi) valuation and classification of goods. The teacher uses a think-aloud approach, saying: "When I look at the first function — collection of customs duties — I ask myself: what does this mean in real life? It means that every time a trader brings goods like rice, electronics, or vehicles across our borders, ZRA calculates a percentage of the value and collects that money for the government."
- Worked Example: The teacher writes on the board: "A trader imports a used car worth K120,000. The customs duty rate is 25%. Calculate the duty payable." The teacher works through the calculation step by step: duty = 25/100 × K120,000 = K30,000. The teacher says aloud: "So the trader must pay K30,000 to ZRA before the car can be cleared. This money goes into the national budget to build roads, schools, and hospitals."
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- Learners listen to the hook scenario and share any similar experiences they have heard about at border posts or airports. (Develops: Communication)
- Learners answer the prior knowledge questions orally, recalling the name ZRA and giving reasons for taxing imports. (Develops: Critical Thinking)
- Learners listen to the lesson goal and repeat it in their own words when invited by the teacher. (Develops: Communication)
- Learners observe the teacher's think-aloud explanation, follow each function on the wall chart, and ask at least one clarifying question. (Develops: Critical Thinking)
- Learners copy the worked example into their exercise books, showing the calculation step by step. (Develops: Financial Literacy)
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- Learners accurately recall a real or heard example of goods inspection at a Zambian border.
- Learners correctly identify ZRA as the agency responsible and give at least one valid reason for import taxation.
- Learners confidently restate the lesson goal in their own words.
- Learners accurately list at least two functions of ZRA from the think-aloud demonstration.
- Learners precisely calculate customs duty using the percentage formula shown.
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| DEVELOPMENT |
WE DO
Guided Instruction
22 min |
- Learning Activity (Core): "Now we will work together to explain the functions of ZRA. I will guide you, but you will do the thinking and explaining." The teacher writes on the board: "List four functions of the Customs and Excise Division of ZRA." The teacher then asks learners to turn to their deskmate and discuss for 1 minute, then share aloud. As learners share, the teacher writes their responses on the board, affirming correct answers and gently correcting errors.
- Guided Task: "Let us look at a scenario together. A truck carrying 500 bags of rice arrives at Chirundu Border Post from South Africa. The value of the rice is K350,000. The customs duty rate is 15%. Read the scenario and answer: (a) Which ZRA division is involved? (b) What is the duty payable? (c) What happens if the driver tries to hide 50 bags to avoid paying duty?" The teacher works through each question with the class, calling on individual learners to respond and prompting with cues: "Remember the think-aloud we did earlier — what is the first step?"
- Prompting Questions: (1) "What is the first thing ZRA officers do when a truck arrives at the border?" (2) "How do we calculate 15% of K350,000?" (3) "Which function of ZRA deals with hiding goods — is it collection, prevention of smuggling, or trade facilitation?"
- Scaffolded Practice: The teacher presents a second scenario: "A local manufacturer in Lusaka produces 10,000 bottles of soft drinks per day. The excise duty rate is K2 per bottle. How much excise duty does the manufacturer pay per day? Which ZRA function covers this?" Learners attempt this in pairs for 3 minutes. The teacher walks around, listens, and provides hints where needed, then reviews the answer: 10,000 × K2 = K20,000 per day. The teacher says: "This is excise duty — a tax on goods made inside Zambia, collected by ZRA's Customs and Excise Division."
- Feedback: The teacher affirms correct responses such as "Yes, that is exactly right — prevention of smuggling is one of the key functions." For errors, the teacher redirects: "Look again at the wall chart. Which function is about stopping illegal movement of goods across borders?" The teacher ensures every learner has the correct answer recorded before moving on.
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- Learners discuss with their deskmate and then volunteer to state one function of ZRA in their own words. (Develops: Communication, Critical Thinking)
- Learners respond to teacher's cued questions on the Chirundu scenario, calculating duty payable and identifying the relevant ZRA function. (Develops: Financial Literacy, Critical Thinking)
- Learners attempt the scaffolded practice on excise duty in pairs, showing their working and stating which ZRA function applies. (Develops: Financial Literacy, Collaboration)
- Learners self-correct errors based on teacher feedback and record the correct calculation and function in their exercise books. (Develops: Critical Thinking)
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- Learners correctly state at least three functions of ZRA with teacher prompting.
- Learners accurately calculate the customs duty payable for the Chirundu scenario using the given rate.
- Learners correctly calculate the excise duty amount and identify the relevant ZRA function (collection of excise duty).
- Learners appropriately correct their own work after teacher feedback, writing the accurate answer.
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WE DO
Collaborative
34 min |
- Task: "In your groups of 4–6, you will receive a task card with a real-life scenario involving ZRA. Your group must: (1) Read the scenario together. (2) Identify which ZRA function(s) are involved. (3) Explain how ZRA carries out that function in that scenario. (4) Prepare a short presentation on a flip chart sheet to share with the class. You have 20 minutes for the group work." The teacher distributes the task cards (different scenarios per group): Group 1 — A container of second-hand clothes arrives at Nakonde border from Tanzania; Group 2 — A local brewery in Kitwe produces beer and must pay excise duty; Group 3 — A smuggler hides 100 mobile phones in a false compartment of a bus at Kazungula; Group 4 — A Zambian exporter ships copper to Dubai and needs customs clearance; Group 5 — A trader at Kasumbalesa border declares a lower value for his goods to pay less duty.
- Discussion Prompt: "In your group, discuss why each function is important for Zambia's economy. What would happen if ZRA did not carry out this function? Write two sentences explaining the importance."
- Facilitation: The teacher circulates among groups, listening to discussions and observing progress. The teacher does not direct but occasionally asks a guiding question: "Have you looked at the wall chart to check which function matches your scenario?" or "How does your scenario connect to financial literacy for Zambia?"
- Sharing: After 20 minutes, the teacher invites 3 groups to present their flip chart to the class (3 minutes per presentation). The teacher asks the audience: "Does anyone want to add something to what Group 1 presented?" or "Can you connect Group 3's scenario to a function we learned earlier?"
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- Learners read the task card as a group, discuss the scenario, and identify the relevant ZRA function(s). (Develops: Critical Thinking, Collaboration)
- Learners collaboratively discuss the importance of the function for Zambia's economy and write two explanatory sentences. (Develops: Communication, Financial Literacy)
- Learners prepare a flip chart presentation summarising their scenario, the ZRA function(s), and their analysis. (Develops: Communication, Creativity and Innovation)
- Selected groups present their flip chart to the class, and audience learners ask questions or offer additions. (Develops: Communication, Critical Thinking)
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- Learners accurately identify the correct ZRA function(s) that apply to their assigned scenario.
- Learners clearly explain the importance of the identified ZRA function for Zambia's economy in their own words.
- Learners appropriately create a flip chart that logically presents the scenario, function(s), and analysis.
- Learners confidently present their group's findings and respond appropriately to peer questions.
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| CONCLUSION |
YOU DO
Independent Practice
12 min |
- Independent Task: "Now you will work alone. In your exercise books, write down four functions of the Customs and Excise Division of ZRA and give a one-sentence explanation of each function in your own words. You have 5 minutes. I will observe but not help — this is your chance to show what you know." The teacher moves silently around the room, noting which learners are struggling and which are confident.
- Consolidation Questions: After the independent task, the teacher asks 3 questions orally: (1) "What is the difference between customs duty and excise duty?" (2) "Name one function of ZRA that directly helps prevent illegal trade." (3) "Why is it important for ZRA to value goods correctly at the border?"
- Learner-Led Summary: "Let us hear from three of you. In one sentence each, tell us the most important thing you learned today about ZRA." The teacher calls on 2–3 volunteers.
- Link Forward: "Next lesson, we will build on this knowledge by examining the documents used in foreign trade — such as bills of lading, invoices, and certificates of origin. Understanding ZRA's functions will help you see why those documents are so important."
- Homework: "For homework, read pages 100–102 of Simplified Commerce by L. Chibuye. Then write a short paragraph explaining how ZRA's work affects the price of a mobile phone bought in a shop in Lusaka. Due: next Commerce lesson."
- Closure: "Well done today, everyone. You have worked hard to understand how ZRA helps our country earn revenue and control trade. Remember that paying taxes is a civic duty that helps build Zambia. Class dismissed."
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- Learners silently write four functions of ZRA with explanations in their exercise books without teacher assistance. (Develops: Critical Thinking, Communication)
- Learners respond individually to the three consolidation questions, demonstrating their understanding of key concepts. (Develops: Communication, Financial Literacy)
- Learners volunteer to share the most important thing they learned in one sentence. (Develops: Communication)
- Learners record the homework task in their exercise books, noting the page numbers and deadline. (Develops: Communication)
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- Learners correctly list and explain at least four functions of ZRA independently in their exercise books.
- Learners accurately differentiate between customs duty and excise duty and state one function related to preventing illegal trade.
- Learners clearly articulate one key learning point from the lesson using appropriate terminology.
- Learners accurately record the homework task with correct page reference and deadline.
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Class Exercise
Instructions to learners: Answer all five questions in your exercise book. Show all working where applicable. Time allowed: 10 minutes.
- Multiple Choice: Which of the following is the main government agency responsible for collecting customs duties at Zambian borders?
A. Zambia Police Service
B. Zambia Revenue Authority (ZRA)
C. Ministry of Commerce, Trade and Industry
D. Bank of Zambia
- Fill-in-the-Blank: The tax charged on goods manufactured within Zambia, such as beer and soft drinks, is called ________.
- Short Answer: State two reasons why the Customs and Excise Division of ZRA values goods that are imported into Zambia.
- Calculation/Problem-Solving: A business imports 200 laptops from China. Each laptop is valued at K8,000. The customs duty rate is 20%. Calculate the total customs duty payable on the entire consignment.
- Application/Analysis (Short Answer): A trader at Kasumbalesa Border declares his goods as worth K50,000 when their actual value is K200,000. (a) Which ZRA function is the trader trying to avoid? (b) Explain why this action is harmful to Zambia's economy. (c) Suggest one way ZRA can detect this type of fraud.
Answer Key (For Teacher Use Only)
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Question 1 — Multiple Choice
Answer: B. Zambia Revenue Authority (ZRA)
Marks: 1 mark for correct letter and option.
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Question 2 — Fill-in-the-Blank
Answer: excise duty (or excise tax)
Marks: 1 mark for the correct term. Accept "excise duty" or "excise tax".
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Question 3 — Short Answer
Answer: (Any two valid reasons: to determine the correct amount of customs duty payable; to prevent under-declaration and fraud; to classify goods correctly for tariff purposes; to ensure fair trade and protect local industries.)
Marks: 1 mark per valid reason (2 marks total).
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Question 4 — Calculation/Problem-Solving
Answer: Value of one laptop = K8,000. Total value = 200 × K8,000 = K1,600,000. Duty payable = 20% of K1,600,000 = 20/100 × K1,600,000 = K320,000.
Marks: 1 mark for calculating total value correctly; 1 mark for calculating 20% duty correctly; 1 mark for final answer with correct unit (K320,000). Total: 3 marks.
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Question 5 — Application/Analysis
Answer: (a) The trader is trying to avoid the function of customs duty collection (valuation and assessment of goods). (b) This action is harmful because it deprives the Zambian government of revenue needed for public services such as roads, schools, and hospitals; it also gives the trader an unfair advantage over honest competitors and encourages a culture of tax evasion and corruption. (c) ZRA can detect this by using trained valuers who know the market prices of goods, conducting physical inspections, using scanners, checking invoices against international databases, or using an advance ruling system.
Marks: (a) 1 mark for correctly identifying the function (customs duty collection/valuation). (b) 2 marks for explaining at least two harmful effects (1 mark each). (c) 1 mark for a valid detection method. Total: 4 marks.
Total Marks: 11 |
Suggested Completion Time: 10 minutes
Lesson Evaluation
Instructions to the teacher: Focus on the competences learners were able to demonstrate, use clear evidence from their work and participation, note any difficulties they faced, reflect on what worked or did not work in your teaching, and state what support or next steps are needed.