Malawi - 1.3 Malawi Customs Information | Digital Logistics Capacity Assessments

Duties and Tax Exemption

For contact information regarding government customs authorities, please follow the link below:

Malawi Revenue Authority - Customs Duties (mra.mw)

Emergency Response:

[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	1966-06-06
Annex J-5 Revised Kyoto Convention	Yes
OCHA Model Agreement	Yes
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	COMESA / SADC

Exemption Regular Regime (Non-Emergency Response):

[Note: This section contains information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Prior importation approval is required for the United Nation Agencies to import goods duty free. The application for duty waiver is addressed to the Commissioner General for consideration and it has to be accompanied by a Commercial Invoice and packing list of the goods. The approval is granted in writing. Once the approval is granted the agency proceeds to clear the goods through a customs clearing agent (broker). The agency representative is also required to complete and sign a duty free certificate at port of clearance. The goods may also be subjected to intrusive or non intrusive inspection. The goods are also supposed

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
Prior importation approval is required for the United Nation Agencies to import goods duty free. The application for duty waiver is addressed to the Commissioner General for consideration and it has to be accompanied by a Commercial Invoice and packing list of the goods. The approval is granted in writing. Once the approval is granted the agency proceeds to clear the goods through a customs clearing agent (broker). The agency representative is also required to complete and sign a duty free certificate at port of clearance. The goods may also be subjected to intrusive or non intrusive inspection. The goods are also supposed. However during emergency times the goods are released before finalisation of customs procedures on special release.
Non-Governmental Organizations
Prior importation approval is required for the NGO to import goods duty free. The application for duty waiver is addressed to the Commissioner General for consideration and it has to be accompanied by a Commercial Invoice and packing list of the goods and valid Council for Non-Governmental Organisation in Malawi (CONGOMA) certificate. The approval is granted in writing. Once the approval is granted the NGO proceeds to clear the goods through a customs clearing agent (broker). The agency representative is also required to complete and sign a duty free certificate at port of clearance. The goods may also be subjected to intrusive or non intrusive inspection. The goods are also supposed. Goods for Non Governmental Organizations for free distribution The following is the list of approved goods: Foodstuffs of all kinds Clothing, footwear, Blankets, whether new or used Toilet Soap Toiletries If the NGO donates goods to the government for emergency they are allowed to import goods outside the above list but their application for duty waiver in additional to invoices it is supposed to be accompanied by letter of donation and support from the Department of

NOTE: These requirements apply to the UN and NGOs alike

Exemption Certificate Application Procedure:

Duties and Taxes Exemption Application Procedure

Generalities

Invoice, packing list and certificate of origin

Process to be followed

Application for duty exemption is through a letter addressed to The Commissioner General attaching shipping documents and response by customs office (Customs and Excise Division) is also through a letter granting a duty exemption.

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
AWB/BL/Other Transport Documents	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
Donation/Non-Commercial Certificates	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
Packing Lists	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
Other Documents
Additional Notes
n/a

Customs Clearance

General Information

Food commodities such as Maize, CSB, DSM, Millet, Rice & Vegetable Oil require import permits prior to importation.
Please note: These requirements apply to the UN and NGO’s alike

Customs Information
Document Requirements	Permits are required for the following commodities: Soya beans, all grains (including meals and flours) vegetable oils, fruit, eggs, poultry, fish, meat, and meat products
Embargoes	None
Prohibited Items	Specific drugs, protected species, weapons, imitation and counterfeit material
General Restrictions	GMO commodities are not permitted into Malawi

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, Original, 1 copy	Yes, Original, 1 copy	Yes, Original, 1 copy	Yes, Original, 1 copy	Yes, Original, 1 copy	Yes, Original, 1 copy
Invoice	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
AWB/BL/Other Transport Documents	Yes, Original, 2 copies	Yes, Orig inal, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
Donation/Non-Commercial Certificates	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
Packing Lists	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 Copies	Yes, Original, 2 copies
Phytosanitary Certificate	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies	Yes, Original, 2 copies
Other Documents

Transit Regime

When a shipment arrives at the customs Entry office, all documents are handed over to the Clearing Agent who then prepares a Transit Declaration, using the transit customs procedure code 8100 000. The Clearing Agent then submits the declaration to Customs for processing. Customs Officer(s) may escorts the goods to the exit customs office at the stated exit point at a cost of MK 40,0 00 per officer / day. Other charges to be paid per shipment are MK 20,000 for the customs processing fee.