Duties and Tax Exemption
For contact information regarding government customs authorities, please follow the link below:
Malawi Revenue Authority - Customs Duties (mra.mw)
4.1 Malawi Government Contact List
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 |
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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 distributionThe 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 |
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Additional Notes |
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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.