A case about drones, invoices and a story of mistaken delivery ended in convictions on Friday. The Economic and Financial Crimes Court, sitting at Chongwe, found GMX Systems Zambia Limited and two individuals, Aminadav Bardavid and Aaron Ngoma, guilty of offences under the Customs and Excise Act, according to a Zambia Revenue Authority statement issued by its corporate communications manager Oliver Nzala and carried by the Zambian Observer on Sunday, and a report in Zambia Monitor the same day. The judgment was delivered on 30 October.
The prosecution's case, as the two reports describe it, had two strands. The first was that the company imported drones using falsified invoices that understated their value and so the tax due, and that some consignments came in without the customs entries the law requires. The second was a representation made to the ZRA: Bardavid and Ngoma, the State alleged, told the authority that the drones had been intended for GMX Systems Limited in Israel and had been shipped to Zambia by mistake, when the real importer was the Zambian company. The charges were framed as making false representations and importing goods without a customs entry under Chapter 322 of the Laws of Zambia.
The sentences
The company was fined K30,000 on each count, with a warrant of distress to follow if it does not pay, and was separately ordered to pay more than K2.1 million in outstanding taxes. Bardavid was fined K20,000 on each of 19 counts, K380,000 in all, with twelve months' simple imprisonment if he defaults. Ngoma was fined K10,000 on each of four counts, K40,000 in all, with six months in default. Six other people who stood trial alongside them were acquitted on all charges. Neither report names the magistrate or says whether the convicted parties intend to appeal, and neither carries any comment from the defence.
What the ZRA says it has changed
Nzala's statement said the authority had tightened its monitoring of customs declarations to detect fraud, and that the conviction should tell importers that false declarations and misrepresentation bring stiff penalties. It urged importers to lodge the required customs entries, to present accurate invoices and declarations and to pay the taxes due. The authority's statement does not say how the under-declaration was detected or over what period the imports took place.
The penalties
- GMX Systems Zambia Limited: K30,000 per count; more than K2.1 million in outstanding taxes; warrant of distress if unpaid
- Aminadav Bardavid: K20,000 on each of 19 counts (K380,000); 12 months' simple imprisonment in default
- Aaron Ngoma: K10,000 on each of four counts (K40,000); six months' simple imprisonment in default
- Six co-accused: acquitted on all counts
Confirmed vs. alleged
Confirmed: The convictions, the penalties and the acquittal of six co-accused are stated in the ZRA's own release and in Zambia Monitor's report; the judgment date of 30 October is given by the ZRA release.
Alleged or unverified: The presiding magistrate is not named in either report; whether an appeal will be lodged is not reported; the defence's account of the case has not been published.
Sources: Zambia Monitor, “GMX Systems Zambia convicted in K2.1 million drone tax fraud case” (1 Nov 2026); Zambian Observer, “Court convicts GMX Systems Zambia Limited and two individuals in drone importation case (ZRA statement)” (1 Nov 2026).