G/VAL/N/1/MWI/2  
 
5 May 2017 
(17-2445) Page: 1/182 
Committee on Customs Valuation  Original: English  
 
 NOTIFICATION UNDER ARTICLE  22 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL  
AGREEMENT ON TARIFFS AND TRADE 1994  
MALAWI 
The following communication, dated 4 May 2017, is being circulated at the request of the 
delegation of the Malawi . 
 
_______________  
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  CHAPTER 42:01  
CUSTOMS AND EXCISE  
ARRANGEMENT OF SECTIONS  
SECTION  
PART I  
Preliminary  
1.  Short title  
2.  Interpretation  
3.  Goods subject to customs control  
4.  Time of importation and exportation  
5.  Entered goods  
PART II  
Administration  
6.  Appointment and duties of Controller  
7.  Delegation  
8.  Prescriptions and appointments by Minister  
9.  Appointments by Controller  
10.  Licensed private sidings and air freight licensees  
11.  Conditions in respect of customs areas  
12.  Hours of service  
PART III 
General Powers of Officers  
13.  Powers in respect of persons  
14.  Powers in respect of packages  
15.  Powers of entry etc. of proper officers  
16.  Powers in respect of conveyances etc.  
17.  Power to patrol freely  
18.  Power to take samples  
19.  Power of arrest  
20.  Damage to premises etc. resulting from exercising of powers  
PART IV  
Importation  
21.  Prohibited and restricted imports  
22.  Arrival of aircraft and vessels  
23.  Boarding of aircraft or vessels  
24.  Declaration of master  
25.  Controller may d ispense with declaration  
26.  Retention and unloading of cargo  
27.  Arrival of trains  
28.  Arrival of vehicles other than trains  
29.  Arrival of persons  
30.  Imported goods  
31.  Unloading and removal of goods  
32.  Entry of goods  
33.  Exceptions to removal and entry requirements  
34.  Entry in absence of documents  
35.  Responsibility for imported goods and duty  
36.  Temporary importation  G/VAL/N/1/MWI/2  
 
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  PART V  
State Warehouses  
37.  Application Part  
38.  Goods deposited in state warehouses  
39.  Sale of goods  
40.  Goods deemed  to be in a state warehouse  
PART VI  
Bonded Warehouses  
41.  Licensing of bonded warehouses  
42.  Transfer of licence  
43.  Revocation or non -renewal of licences  
44.  Licensees to provide facilities, and keep records etc.  
45.  Entry for warehousing  
46.  Operat ions in bonded warehouse  
47.  Entry of warehoused goods  
48.  Sampling of warehoused goods  
PART VII  
Carriage Coastwise  
49.  Carriage coastwise  
PART VIII  
Exportation  
50.  Prohibited and restricted exports  
51.  Entry for exportation  
52.  Loading of goods  
53.  Failure to export  
54.  Departure of aircraft and vessels  
55.  Departure of vehicles and persons  
56.  Procedure to a foreign port  
57.  Attempts to export  
PART IX  
Stores  
58.  Entry of goods for use as stores  
59.  Surplus stores  
PART X  
Transit  
60.  Goods in transit  
61.  Transit without entry  
62.  Security for goods in transit  
PART XI  
Excise Management  
63.  Minister may make regulations  
64.  Excise licences  
65.  Licences, issue, conditions etc.  
65A.  Renewal of licenses  
66.  Entry of premises etc.  
67.  Marking  of rooms etc.  
68.  Accommodation etc.  
69.  Excise bond  G/VAL/N/1/MWI/2  
 
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  70.  Name of licence holder to be exhibited  
71.  Security of building, etc.  
72.  Tables  
73.  Stores and excise warehouses  
74.  Prohibitions in respect of excisable goods  
75.  Stock books, etc.  
76.  Liability to excise duty  
77.  Excise return and payment of excise duty  
77A.  Cigarette tax stamps  
78.  Samples  
79.  Responsibility for losses, etc.  
80.  Procedure upon termination of licence  
81.  Keeping of stills  
PART XII  
Duties  
82.  Duties payable  
83.  Tariffs to be prescribed  
84.  Procedure for prescribing or amending tariff  
85.  Investigations as to dumping  
86.  Payment of dumping duties  
87.  Seller under contract and recover any increase and purchaser  may deduct any decrease of 
duty 
88.  Rate of duty in relation to time of importation, exportation or  entry 
89.  Rebates in respect of the specified countries  
90.  Sellers of goods to produce proof of payment of duty  
91.  Short levy or erroneous refund  
92.  Liens and preferences  
93.  Payment of fines and duty  by instalments  
94.  Provisions relating to collection of duties  
95.  Re-imports  
96.  Suspensions, rebates, remissions and refunds of duty  
97.  Drawback  
98.  Remission of duty on goods exported  
99.  Remission or refund of duty upon loss, etc., of goods  
100.  Refund of moneys paid to Department  
101.  Refund of cash deposits  
102.  Goods returned for destruction or further manufacture  
103.  Deficiencies in goods subject to customs control  
104.  Surpluses in goods subject to customs control  
105.  Destruction of  goods subject to customs control  
106.  Bringing into force and publication of agreements  
107.  Duties under agreements may be suspended, etc.  
108.  Agreements to prevail  
109.  Burden of proof in respect of claims  
110.  Classification of goods  
PART XIIA  
Surtax 
[Repealed by section 65 of the Surtax Act, Cap. 42:02]  
PART XIII  
Value, Quantity and Origin  
111.  Value of imported goods  
112.  Appeals against valuation  
113.  Rate of exchange  
114.  Valuation of exported goods  
115.  Weights and measures  
116.  Strengt h of spirits  L.R.O. 1/2015  G/VAL/N/1/MWI/2  
 
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  117.  Origin of goods  
118.  Specified country content of goods on which preferential rates  of duty are allowed  
119.  Burden of proof of origin  
PART XIV  
Disputes as to Amount of Duty Payable  
120.  Appointment of Special Referee  
121.  Determination of disputes  
122.  Procedure  
PART XV  
Securities  
123.  Controller may require security  
124.  Securities generally  
125.  Provisions relating to sureties  
126.  Enforcement of bond or guarantee  
PART XVI  
Agents  
127.  Authorized agents  
128.  Customs agents  
128A.  Appointment of Advisory Committee and Appeals Committee  
129.  Master may appoint agent  
130.  Liability of agent  
131.  Liability of principal for acts of other persons  
PART XVII  
Offences and Penalties  
132.  Offences in respect of persons  
133.  Accessories, etc.  
134.  Offences in respect of goods  
135.  Offences in respect of documents, books, licences, etc.  
136.  Offences in respect of conveyances  
137.  Offences by master or persons in charge of conveyances  
138.  Offences in respect of custo ms areas  
139.  Offences by or in relation to officers  
140.  Special offences in respect of excise  
141.  Offences by officers or corporations, etc.  
142.  Penalties for certain offences  
143.  General penalty  
143A.  Penalty for offences committed under s. 140  
143B.  Administrative penalties  
144. Offences cognizable  
PART XVIII  
Forfeiture, Seizure, Embargo and Abandonment  
145.  Goods liable to forfeiture  
146.  Seizure of goods  
147.  Detention and disposal of seized goods  
148.  Forfeited goods  
149.  Embargo on good s 
150.  Abandonment of goods  
151.  Saving  G/VAL/N/1/MWI/2  
 
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  PART XIX  
Legal Proceedings  
152.  Jurisdiction in respect of claims  
153.  General immunity from legal proceedings  
154.  Actions by or against the Controller  
155.  Limitation of proceedings  
156.  Provisions relating to burden of proof  
157.  Provisions relating to evidence  
158.  Provisions relating to witnesses  
159.  Effect of conviction or acquittal on goods or conveyance liable  to forfeiture  
160.  Proceedings for recovery of goods, etc.  
161.  Owner of conveyance to b e heard before forfeiture  
PART XX  
Settlement of Cases by the Controller  
162.  Settlement by agreement  
163.  Orders of settlement  
PART XXI  
General  
164.  Declarations and signing of documents  
165.  Invalid declaration  
166.  Translation of foreign documents  
167.  Persons carrying on business to keep proper records  
168.  Operations in respect of goods subject to customs control  
169.  Transfer of ownership  
170.  Wrecked, abandoned, etc., conveyances  
171.  Uncustomed flotsam, jetsam and wrecks  
172. Power of Contr oller in special cases  
173.  Rewards  
174.  Handling, etc., of goods, at risk and expense of owner  
175.  Regulations  
Schedule A  
Schedule B  
 
 
 
 
 
 
 
 
 
 
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  13 of 1969  
30 of 1969  
40 of 1970  
5 of 1972  
13 of 1973  
10 of 1975  
20 of 1975  
1 of 1979  
9 of 19 79 
5 of 1985  
6 of 1987  
25 of 1988  
6 of 1990  
3 of 1993  
3 of 1994  
37 of 1998  
14 of 2001  
11 of 2003  
8 of 2005  
12 of 2008  
28 of 2010  
25 of 2011  
18 of 2013  
10 of 2014  
G.N. 26/1989  An Act providing for the administration, management and 
control of customs and ex cise, the imposition and 
collection of customs, excise and other duties and for 
matters connected therewith  
[1st June, 1969]  
  
 
Short title  
Interpretation  
25 of 1988  
14 of 2001  
11 of 2003  
28 of 2010  
18 of 2013  
 PART I  
Preliminary  
1.  This Act may be cited  as the Customs and Excise Act.  
2.  —(1) In this Act, unless the context otherwise requires — 
  
28 of 2010  "Advisory Committee" means the Committee appointed by the 
Commissioner General under section 128A (1);  
"aircraft" includes balloons, kites, gliders,  and every description 
of airship and flying machine, whether designed to be lighter or 
heavier than air and the equipment and furnishings thereof;  
"air freight licensee" means any person licensed as such under 
section 10;  
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   "allowable deficiency" means  any deficiency of which the 
Controller is satisfied in accordance with section 103;  
"Appeals Committee" means the Committee appointed by the 
Minister under section 128A (2);  
"approved wharf" means any place appointed as such 
undersection 9;  
"associated",  in relation to a manufacturer, means — 
(a)  being owned, wholly or partially, by the manufacturer; or  
(b)  having common directors or shareholding with the 
manufacturer; or  
(c)  purchasing more than 30 per cent of the manufacturer's 
total output in any thr ee consecutive months;  
"authorized agent" means any agent authorized as such in 
accordance with section 127;  
"boarding station" means any place appointed as such under 
section 9;  
"bonded warehouse" means any place licensed as such under 
section 41;  
"busine ss" means any trade, commerce or manufacture;  
"by authority" means by the authority of the Controller or of any 
person lawfully performing his duty in the matter in relation to 
which the expression is used;  
"cargo" includes all goods imported or exported i n any 
conveyance, other than such goods as are required as stores for 
consumption or used by or for that conveyance, its crew and 
passengers, and the bona fide personal baggage of such crew and 
passengers;  
"carriage coastwise" means all transportation of g oods subject to 
customs control, other than goods in  transit, by air or by water, 
from any place within Malaŵi to any other place within Malaŵi;  
"coastwise aircraft or vessel" means any aircraft or vessel while 
engaged in carriage coastwise;  
"consumption" means consumption or use in Malaŵi;  
"Controller" me ans the person appointed to be or to act as 
Controller of Customs and Excise under section 6;  
"conveyance" means any aircraft, vessel or vehicle;  
"crew" means every person employed in any capacity on any 
conveyance;  
"customs agent" means any person license d as such by the 
Controller under section 128;    
 
 
28 of 2010  
 
 
 
 
 
 
 
 
 
 
 
25 of 1988  
 
 
 
 
 
 
 
 
25 of 1988  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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11 of 2003  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3 of 1993  
18 of 2013  
 "customs airport" means any port appointed as a customs airpo rt 
under section 8;  
"customs area" means any place licensed, appointed or approved 
for the inspection, deposit, storage or manufacture of goods 
subject to customs control;  
"customs laws" means this Act and any other written law relating 
to the Department or to the import, exportation, carriage 
coastwise or carriage in transit of any goods;  
"customs warehouse" means any place appointed as such under 
section 9;  
"declaration" means a statement, written, including by means of 
computer data transfer or oral, to  an officer of information 
required to be supplied under any of the customs laws together 
with any other document or statement as may be prescribed, or 
required by the proper officer, under the customs laws;  
"Department" means the Department of Customs and  Excise of 
Malaŵi;  
"distiller" means any person who either by himself or through his 
agent or servant in any way manages, supervises or carries on 
any distillery;  
"distillery" means any place where any process of distillation of 
spirits is carried on, or whe re any process of rectification of spirits 
is carried on, or where any spirits are manufactured or produced 
from any substance by any process other than fermentation;  
"drawback" means a refund of all or part of any customs or excise 
duties paid in respect of goods where such goods are exported or 
used in a manner or for a purpose prescribed as a condition for 
granting drawback;  
"dutiable goods" means any goods in respect of which the full 
duties have not been paid;  
"duty" includes any duty, cess, excise, va lue added tax, or 
withholding tax imposed by or under the customs laws;  
"enter" in relation to goods means to enter such goods for — 
(a)  consumption;  
(b)  temporary importation;  
(c)  warehousing in a bonded warehouse;  
(d)  rewarehousing;  
(e)  carriage coa stwise;  
(f) transit; or  
(g)  exportation,  
as appropriate, in accordance with the provisions of section 5;   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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   "entry" means a declaration accepted and, where appropriate, 
signed in accordance with section 5, and in the case of a 
declaration made by computer data transfer, upon registration of 
such declaration;  
"entry of premises" for the purpose of Part XI means an entry of 
premises approved by the Controller in accordance with section 
66, and includes any approved amendments there to; 
"entered premises" means premises described in an entry of 
premises;  
"excisable goods" means any goods in respect of which the full 
excise duties have not been paid;  
"excise licence" means a licence granted under section 64;  11 of 2003  
 
 "excise ware house" means any entered premises approved as an 
excise warehouse under section 73;  
"export" means to take or cause to be taken out of Malaŵi by any 
means or to load for use as stores on an aircraft or vessel 
proceeding to a foreign port either directly or  indirectly;  
"foreign port" means any place beyond the territorial limits of 
Malaŵi;  
"goods" includes all wares, articles, merchandise, currency, 
baggage, stores, conveyances, animals, matter or things of any 
description;  
"goods in transit" means goods imp orted for the sole purpose of 
being exported after transportation through or transhipment in 
Malaŵi;   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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   "goods grown or produced'' does not include goods which have 
been subjected to any process of manufacture;  
"import'' means to bring or cause to be brought into Malaŵi by 
any means;  
"imported by'' means importations by or on behalf of a person 
and clearances of imported goods out of a bonded warehouse by 
or on behalf of a person;  
"licensed private siding'' means any place  licensed as such under 
section 10;  
"manufacturer'' means any person who manufactures goods and 
includes any person selling or otherwise dealing in goods 
manufactured by a manufacturer and who is associated with the 
manufacturer;  
"master'' in respect of — 
(a)  a vessel means the person, other than a pilot or harbour -
master, for the time being having or taking control, charge 
or command of such vessel;  
(b)  an aircraft means the person for the time being having or 
taking control, charge or command of such air craft;  
"merchandise'' means goods for sale, resale, barter, exchange or 
for any other commercial or industrial transaction or use, or 
being the subject of any mercantile transaction;  
"officer'' means any person upon whom the powers and duties of 
an office r are conferred or imposed under section 7;  
"owner'' in relation to — 
(a)  a conveyance, includes any authorized agent of the owner, 
or any person who receives freight or other charges 
payable in respect of such conveyance and includes the 
master or person in charge of such conveyance;  
 
(b)  goods, includes any person (other than an officer acting in 
his official capacity) being or holding himself out to be the 
owner, importer, exporter, consignee, authorized agent, or 
in possession of, or beneficially inter ested in or having 
control of or power of disposition over, the goods;  
"package'' means any container, wrapping or outer cover and its 
contents, or any bundle or single piece where the goods are not 
packed;  
"person'' includes a partnership of two or more persons properly 
constituted under any written law;  
"person in charge'' in respect of a vehicle means the driver or 
person having control of such vehicle;   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
25 of 1988  
 
 
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30 of 1969  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5 of 1972  
 
 "place'' includes any building, premises, structure or area of land 
or water;  
"port'' other than a foreign port, means any place appointed as 
such under section 8, and includes any customs airport;  
"port of exportation'' in relation to goods o r a person means the 
port from which such goods are exported or such person departs 
to a foreign port;  
"port of importation'' in relation to goods or a person means the 
port where such goods are imported or such person arrives from 
a foreign port;  
"postal article'' means any letter, post card, newspaper, book, 
document, pamphlet, pattern, sample packet, small packet, 
parcel, package or other article in course of transmission by post;  
"post office'' means the Department of Posts and 
Telecommunications;  
"prohibited goods'' means any goods the importation or 
exportation of which is prohibited by or under the customs laws, 
and includes any restricted goods imported or exported otherwise 
than in accordance with any conditions imposed under the 
customs laws;  
"proper officer'' in relation to any power or duty under the 
customs laws, means any officer who by instruction, or with the 
concurrence, of the Controller exercises or performs that power 
of duty;  
"quantity'' includes capacity and measures;  
"rate of duty'' in cludes free of duty;  
"restricted goods'' means any goods the importation or 
exportation of which is prohibited save in accordance with any 
conditions imposed under the customs laws;  
"revenue'' means any amounts collectable by the Department in 
accordance w ith customs laws;  
"rewarehousing'' means the removal of goods from one bonded 
warehouse to another;  
"smuggling'' means the importation or exportation, or the loading 
onto or unloading from any conveyance, or the diversion for 
consumption, of any goods subj ect to customs control with intent 
either to defraud the Government of any duty payable thereon or 
to evade any of the provisions of the customs laws;  
"specified country'' means a country specified by the Minister for 
the purposes of section 89;   G/VAL/N/1/MWI/2  
 
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   "still'' includes any distilling apparatus and any part thereof;  
"stores'' means stores of or for an aircraft or vessel;  
"surety'' means any person who accepts legal responsibility for 
the financial consequences of the non -fulfilment of another's 
obligations unde r the customs laws;  
"tariff'' means one of the tariffs prescribed by the Minister under 
section 83;  
"temporary store'' means any place appointed as such under 
section 9;  
"train'' includes every rail unit whether alone or not and whether 
self-propelled or o therwise;  
"uncustomed goods'' means dutiable goods and any goods, 
whether dutiable or not, which are in any way dealt with contrary 
to the provisions of the customs laws;  
"vehicle'' means any train, motor car, van, lorry, trailer, cart, car, 
bicycle, anima l or other similar means of conveyance drawn or 
propelled along or under the ground whether by direct or 
transmitted mechanical, electrical or animal power, and any such 
means of conveyance drawn or propelled through the air by 
means of, or along, an overh ead cable or rail or other such 
system, whether by direct or transmitted mechanical, electrical or 
animal power, and includes the equipment, furnishings, harness, 
tackle and fittings thereof, but does not include an aircraft or 
vessel, except any such airc raft or vessel adapted for use on land 
while it is being so used;  
"vessel'' means any ship, boat or craft of any description used in 
water navigation whether self -propelled or otherwise and includes 
the equipment, furnishings, tackle and fittings thereof;  
"warehoused'' means deposited in a bonded warehouse with the 
authority of the owner of the warehouse or the person in charge 
thereof.  
3.  Goods subject to customs control include the following — 
(a)  all imported goods (whether imported temporarily or 
other wise) from the time of importation, and all excisable 
goods, until they are accounted for to the satisfaction of 
the proper officer;  
 
(b)  all conveyances within Malaŵi — 
 (i) from the time of importation, until released from 
customs control by the proper o fficer;   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10 of 1995  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Goods subject 
to customs 
control  
 
 
 
 
 
 
 
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    (ii) proceeding to a foreign port from anywhere within 
Malaŵi, until exportation; or  
 (iii) carrying goods subject to customs control;  
(c)  all goods under drawback from the time of their entry for 
exportation until exportation;  
(d)  all goods entered under rebate of duty, until the conditions 
under which such rebate was granted are fulfilled;  
(e)  all goods being exported, and all goods intend ed for 
exportation from the time they are accepted for carriage 
for exportation, until duly exported;  
(f)  all uncustomed goods;  
(g)  all goods which are under embargo, which are seized, 
forfeited or abandoned, or which are in a state warehouse . 
4.  —(1)  The time of importation of any goods shall be the time 
at which such goods cross the border into Malaŵi.  
(2)  The time of exportation of any goods shall be the time at 
which such goods cross the border out of Malaŵi.  
5.  For the purposes of the customs law s, goods shall be deemed 
to be entered when the appropriate declaration is presented in 
accordance and in compliance with the customs laws and is 
accepted and, if appropriate, signed by the proper officer, and 
when any duty due in respect of such goods has  been paid or 
security has been accepted for the compliance with the provisions 
of the customs laws by the proper officer, or where such security 
has been waived by the proper officer in such case as he thinks 
fit. 
PART II  
Administration  
6.  There shall be  appointed a Controller of Customs and Excise 
who shall, subject to any written law relating to the public 
service, and to the special and general directions of the Minister, 
be in charge of the Department and shall be responsible for — 
(a)  the administrat ion of the customs laws;  
(b) the collection of and accounting for revenue; and  
(c)  the administration of the Department and the persons 
employed therein.  
7.  — (1)  Except where otherwise specifically provided, where 
under the customs laws any power or du ty is conferred or 
imposed on the Controller then, subject to such conditions as he 
may specify, the Controller may delegate to any person on whom 
the powers and duties of an officer are conferred or imposed 
under subsection  (2) the exercise of such power or the 
performance of such duty and thereupon from the date specified 
by the Controller the person to whom the delegation is made 
shall have and may exercise such powers and shall perform such 
duties subject to any such conditions.   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Time of 
importation and 
exportation  
 
 
 
 
Entered goods  
 
 
5 of 1972  
 
 
 
 
 
 
 
 
Appointment 
and Controller  
 
 
 
 
 
 
 
Delegation  
 
 
 
 
 
 
 
 
 
 
 
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Prescriptions  
and 
appointments  
by Minister  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Appointments  
by Controller  
20 of 1975  
 (2)  The Controller may, subject to the consent of the Minister 
and to  such conditions as the Minister may decide, confer or 
impose any power or  duty of an officer under the customs laws 
upon— 
(a)  any public officer or class of public officers, whether o r not 
an officer or class of officers of the Department;  
(b)  any police officer;  
(c)  any person, not being a public officer, who has consented 
thereto.  
8.—(1)  The Minister may prescribe — 
(a)  ports at or through which goods shall be imported or 
exported ; 
(b)  ports known as customs airports at which aircraft from 
foreign ports shall land, from which aircraft leaving for 
foreign ports shall depart, and through which goods shall 
be imported or exported by air;  
(c)  roads or routes over which goods subject to customs 
control shall be conveyed to or from a particular port;  
(d)  customs offices for the collection of the revenue and the 
general administration of the customs laws;  
(e)  the hours during which goods shall not be imported or 
exported without the sp ecial permission in writing of a 
proper officer;  
(f)  generally or in particular the places at which goods shall be 
entered.  
(2)  The Minister may, in writing, appoint — 
(a)  ports;  
(b)  customs offices;  
(c)  roads or routes,  
for particular or limited purp oses and for such periods as may be 
specified in the appointment.  
(3)  Any prescription or appointment made under this section 
shall be  subject to such conditions as the Minister may specify.  
9.  The Controller may appoint — 
(a)  boarding stations for conve yances arriving at or departing 
from any port or place for the purpose of boarding by or 
disembarkation of officers;  
(b)  temporary stores for the deposit of goods subject to 
customs control;  
(c)  customs warehouses for the deposit of unentered, 
unexamined , detained, abandoned, seized or forfeited 
goods for the security thereof or of the duties due thereon;  
(d)  approved wharves for the loading and unloading of goods 
subject to customs control;  
(e)  places at any port for the landing or embarkation of 
perso ns or for the loading or unloading of go ods subject to 
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   (f)  places for the examination of goods subject to customs 
control  generally or any kind of such goods;  
(g)  entrances and exits, whether general or special, to and 
from any custom s area.  
10.—(1) The Controller may, on application — 
(a)  license places as licensed private sidings where imported  
goods subject to customs control may be delivered to the  
licensee:  
 Provided that no goods so delivered shall be unpacked, 
taken into  stock, sold or otherwise disposed of except as 
permitted by the proper  officer;  
(b)  license any person as an air freight licensee for the purpose  
of removal and handling of goods imported by air freight 
and the  collection of duties due thereon.  
(2)  A licence is sued under this section shall be subject to such  
conditions as the Controller may impose.  
(3)  The Controller may, without assigning any reason, refuse to  
issue any licence under this section, impose such further 
conditions  to or authorize such exceptions from any such licence 
as he considers  necessary, and may revoke or refuse to renew 
any such licence which  has been issued.  
(4)  An applicant or licensee shall furnish such security as the  
Controller thinks appropriate for the protection of the revenue 
and compliance with the customs laws in respect of goods 
delivered or  removed in accordance with any licence issued under 
this section.   
(5) An applicant or licensee shall pay such fee, not exceeding fifty  
pounds, as may be prescribed, and every licence shall expire on 
the 31 st day of December next following the date of issue.  
11.—(1)  The owner or occupier of any customs area licensed,  
appointed or approved under the customs laws shall provide such  
facilities for the examination and taking account of goods as the 
Controller may require.  
(2)  Any customs area licensed, appointed or approved under the  
customs laws shall be subject to the following general conditions 
and such other conditions including the provision of suitable 
office, sanitary  and lavatory accomm odation and services 
therefor as the Controller  may impose — 
(a)  no person or conveyance shall enter or leave, and no  goods 
shall be brought into or taken out of, a customs area 
otherwise  than through an entrance or exit so appointed 
under section 9 ( g) or in accordance with the written 
permission of the proper officer;  
(b)  any person or conveyance entering or leaving, and all  
goods which are being brought into or taken out of, a 
customs area  may be detained by an officer for the 
purpose of search or exami nation;   
30 of 1969  
 
 
Licensed  
private sidings  
and air freight  
licensees  
 
 
 
5 of 1972  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Conditions  
in respect of  
customs areas  
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
- 17 - 
 
   
 
 
 
 
 
 
 
 
 
 
Hours of  
service  
 
 
 
 
 
 
Powers in  
respect of  
persons  
5 of 1972  
 (c)  no person shall enter into any part of a customs area 
contrary  to any sign or notice clearly displayed or the 
direction of an officer,  nor shall any person remain in a 
customs area or any part thereof,  when requested by an 
officer to leave;  
(d)  the master or  person in charge of any conveyance which  is 
within or is entering or leaving a customs area shall, when 
so requested by any sign or notice clearly displayed or by 
an officer  by word or signal, cause such conveyance to stop 
for the purpose of  search and ex amination, and no person 
shall cause the vehicle to be  set in motion again until so 
permitted by the proper officer.  
12.—(1)  The working days and hours for service of the public 
shall be such as may be prescribed.  
(2)  Where any person requests the attend ance of an officer 
outside  the hours for service of the public such request shall be 
dealt with in  accordance with such conditions and upon the 
payment of such fees as  may be prescribed.  
PART III  
General Powers of Officers  
13.—(1)  An officer may in the co urse of his duty put such 
questions  to any person entering or leaving Malaŵi or to any 
person whom the  officer has reasonable grounds to suspect of 
being in possession of or  harbouring or knowing the whereabouts 
of any goods subject to customs  control or b eing in possession of 
information on any subject into which  it is such officer 's duty to 
enquire, as may be necessary for obtaining  all information 
required under the customs laws, and such person shall  then and 
there, or at a time and place specified by s uch officer, fully and  
truthfully answer all questions put to him by such officer, to the 
best of  his knowledge and belief.  
(2)  An officer may in the course of his duty stop and search or 
cause  to be searched any person, including any person within or 
upon any  conveyance, whom the officer has reasonable grounds 
to suspect of  having in his possession or secreted about him any 
goods subject to  customs control : 
Provided that — 
(a)  before being searched, such person may demand to be 
taken  before the senior off icer at that place who may, at 
his discretion,  discharge such person or direct that he be 
searched;  
(b)  a female shall be searched only by a female;  
(c)  any such search shall be carried out in private.  
(3)  An officer may in the course of his duty requir e from any  
person the production then and there, or at a time and place  
specified by such officer, of any book, document or thing which is    G/VAL/N/1/MWI/2  
 
- 18 - 
 
   required under the customs laws to be kept or exhibited and 
which is in  the possession or custody or under the co ntrol of such 
person, and may  require such perso n to explain any entry 
therein.  
14.—(1)  An officer may in the course of his duty require the 
owner  of any package containing or reasonably suspected of 
containing any  goods subject to customs control to open  such 
package and such officer  may examine, weigh, measure, mark or 
seal the package or any of the  goods contained therein and such 
owner shall not in any manner dispose  of or remove any such 
package or goods until they have been released  by the proper 
officer. 
(2)  An officer may, in the absence of the owner of any such 
package  mentioned in subsection (1), open and examine, weigh, 
measure, mark  or seal such package or any of the goods 
contained therein:  
Provided that, except in the case of a postal article  or any 
package  imported or to be exported by air freight, the officer 
shall not exercise  the power conferred by this subsection until all 
reasonable efforts have  been made to ascertain the whereabouts 
of the owner and to afford  him, unless he is reasonabl y believed 
by the officer to have absconded,  an opportunity to appear before 
the officer and to open the package  concerned.  
15.—(1)  The proper officer may in the course of his duty — 
(a)  enter any customs area or any place used for the reception 
or storag e of goods in use for or intended for trade or of 
documents or  computer records and other electronic data 
relating to such goods,  or any place in respect of which a 
search warrant has been issued,  supervise any operations 
therein and carry out such examina tion and  inquiry as he 
considers necessary and lock, seal or otherwise secure  any 
part of such area or place or any goods there found for so 
long as he deems fit;  
(b)  take with him into such area or place any number of 
assistants  or police officers as he may reasonably consider 
necessary;  
(c)  examine and make extracts from and copies of any book,  
document or computer records and other electronic data or 
thing which is required under the customs laws to be kept 
or exhibited in  such area or place or which i n his opinion 
may afford evidence of an  offence under the customs laws;   
(d)  seize such books, documents or computer records and 
other  electronic data or things as in his opinion may afford 
evidence of an  offence under the customs laws;  
(e)  station immed iately outside or close to any place where  
uncustomed goods or books, documents or computer 
records  and other electronic data or things relating to 
uncustomed  goods are suspected to be stored or kept, any   
 
 
 
 
Powers in  
respect of  
packages  
 
 
 
 
 
 
 
 
 
 
 
Powers of 
entry, etc., of  
proper officers  
11 of 2003  
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 19 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Powers in  
respect of  
conveyances,  
etc. 
5 of 1972  officer or police  officer as the officer may consider necessary for 
ensuring that no such  goods or documents are re moved 
therefrom until such time as the  officer returns with a sea rch 
warrant to enter the place.  
(2)  Any person who is in occupation, ownership, or control of 
any customs area or any such place as i s referred to in 
subsection  (1)(a) and every person emplo yed by him shall at all 
reasonable times furnish  such facilities as are required by an 
officer for entering such place in  the course of his duty and for 
the exercise of the powers conferred by  subsection (1).  
(3)  If an officer, having identified himself, and declared his 
official  capacity and purpose, and having demanded admission 
into any place  and having produced a search warrant when the 
circumstances so  require, is not immediately admitted thereto, he 
and any person assisting  him may at any time open o r break 
open any door or window or break  through any wall on such 
place for the purpose of entry and search:  
Provided that no such entry and search may be made during the 
hours  of darkness except in the presence of a police officer.  
(4)  For the purpose of  any search under this section, if any part 
of the  place or any safe, chest, box or package is locked or 
otherwise secured  and the keys thereof or other means of 
opening it are not produced upon  demand, an officer and any 
person assisting him may open or b reak open  such part, safe, 
chest, box or package in such manner as he may think  
appropriate.  
16.—(1)  An officer may in the course of his duty — 
(a)  stop, enter and search any aircraft or vehicle arriving from 
or being about to depart to a foreign port, or  any aircraft or 
vehicle  within Malaŵi which he reasonably suspects may be 
carrying  imported goods or goods to be exported;  
(b)  stop, board and search any vessel within Malaŵi.  
(2)  The master or the person in charge of a conveyance shall 
cause  his convey ance to stop and remain stationary for such 
period as an  officer may require for the purposes of 
subsection  (1). 
(3)  The proper officer may station an officer on or in the vicinity 
of any conveyance while such conveyance is within Malaŵi and 
the master  of any aircraft or vessel and the person in charge of 
any train upon or  in the vicinity of which an officer is so stationed 
shall provide for such  officer such accommodation and board as 
the Controller may reasonably  require.  
(4)  The proper officer shall, i n the course of his duty on a vessel 
or vehicle, be entitled to travel free of charge as a passenger of 
such class  as the Controller may direct.   
(5) The proper officer may stay on board any conveyance for so  
long as he deems necessary for the proper perfo rmance of his 
duties,  and such officer —  G/VAL/N/1/MWI/2  
 
- 20 - 
 
   (a)  shall have free access to and the right to search every part 
of the conveyance and to examine all goods on board;  
(b)  shall have power to fasten down hatchways, doors and 
other  openings, to lock up, seal, ma rk or otherwise secure 
any radio  communications equipment, rooms, 
compartments, doors, windows  or other openings and any 
packages or goods, including personal  property on board; 
and 
(c)  for the purposes of the examination or security of any 
goods,  may req uire such goods to be unloaded, or 
removed, at the expense  of the owner of such conveyance.  
(6)  An officer, in the course of his duty, who is unable to obtain 
free access to any part or place of a conveyance or to any 
package therein,  may enter such part or place or open or break 
open such package in such  manner as he thinks appropriate if the 
keys thereto or other means of  opening such part, place or 
package are not produced on demand : 
Provided that in the case of a part or place in an aircraft or  
vessel,  force may be used only in the presence of a qualified pilot  
or engineer of an aircraft or the master or qualified officer or 
engineer  of a vessel.  
(7)  The Controller may establish customs barriers on any road or  
route for the control of imports and expor ts. 
17.—(1)  An officer in the course of his duty, and any person 
assisting  him, may enter upon, patrol and pass freely within any 
place other than  a building.  
(2)  An officer in charge of any conveyance employed in the  
prevention of smuggling, may take su ch conveyance to such 
place as he considers most convenient for that purpose and may 
there  keep such conveyance for such time as he considers 
necessary for  that purpose.  
18.  An officer may at any time take and retain, without 
payment,  samples of any goods  for examination or for 
ascertaining the duties  payable thereon or for such other 
purposes as the Controller may consider  necessary and any such 
samples shall be dealt with and accounted for in  such manner as 
the Controller may direct:  
Provided that any sa mple so taken shall be of the minimum 
quantity  considered by the officer to be adequate for the purpose 
and shall,  whenever possible, be returned to the owner.  
19.—(1)  An officer or a police officer may, if he has reasonable  
grounds to believe that any pe rson is committing, or has 
committed,  or is connected with the commission of any offence 
under  the customs laws, arrest such person, and may, for such 
purpose, use all  reasonable force.   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Power to  
patrol freely  
 
 
 
 
 
 
 
Power to  
take samples  
 
 
 
 
Power  
of arrest  
 
L.R.O. 1 /1973 G/VAL/N/1/MWI/2  
 
- 21 - 
 
   
 
 
 
 
 
 
 
 
 
Damage to 
premises etc. 
resulting from 
exercising of 
powers  (2)  An officer or police officer making any arrest in accordance 
with the  customs laws may, where necessary, call upon any other 
person to as sist him. 
(3)  A person arrested under this section shall forthwith be taken  
before a magistrate, or to a police station, to be dealt with 
according to  law. 
(4)  Nothing in this section shall prejudice the power of a police  
officer to arrest any person for  an offence against the customs 
laws which is cognizable to the police under any other written 
law. 
20.—(1)  If the exercise of powers under this Part reveals no  
breach of the customs laws, any physical damage done by an  
officer, police officer or other pe rson properly assisting him, in  
respect of persons, goods or premises, resulting from the 
exercise  of such powers shall be made good at the expense of the  
Department, unless such damage was caused by or attributed to 
the   G/VAL/N/1/MWI/2  
 
- 22 - 
 
   obstruction of or the failure o n the part of the person concerned 
to comply with the directions given by the proper officer, police 
officer or  other person.  
(2)  An action shall lie against the Controller for any damages  
allowable under subsection (1).  
PART IV  
Importation  
21.—(1)  Subje ct to subsection (2) no goods shall be imported  
contrary to the provisions of any written law prohibiting or 
restricting  the importation of such goods.  
(2)  The Minister may authorize the importation of any prohibited 
or restricted goods for the purpose of  scientific investigation or 
study or  for use as evidence in any judicial proceedings or for any 
other similar  purpose.  
(3)  Save as may be otherwise provided in the customs laws the  
provisions of this Act relating to prohibited goods and restricted 
goods  shall not apply to goods in transit provided that such goods 
are duly  exported.  
22.  Except as provided in section 170 the master of every 
aircraft or  vessel arriving from a foreign port — 
(a)  shall not, except with the prior permission of the 
Controller,  cause or permit such aircraft or vessel to land 
or touch at any place  within Malaŵi other than a port 
approved for such purpose;  
(b)  shall, on arrival at any port, as quickly as conditions of 
such port permit, and without landing or touching at any 
other place, cause  his aircraft or vessel to stop at the 
boarding station appointed for such  port or, if no boarding 
station has been appointed, at an approved  wharf;  
(c)  shall, if required by the proper officer, disembark from such  
aircraft or vessel all passe ngers and their baggage for 
examination;  
(d)  shall not, after arriving at such boarding station, or 
approved  wharf, cause or permit such aircraft or vessel to 
depart therefrom  except with the approval of the proper 
officer.  
23.  Except with the permission  of the proper officer no person 
other  than a pilot, harbour master, health officer or other public 
officer in the  exercise of his duties — 
(a)  shall board any aircraft which has arrived in Malaŵi from a  
foreign port until a declaration has been made in 
accordance with  section 24 and the proper officer has 
carried out such examination  of the aircraft and any goods 
contained therein as he considers  necessary;   
 
 
 
 
 
 
 
 
 
 
Prohibited  
and restricted  
imports  
 
 
 
 
 
 
 
Arrival of  
aircraft and  
vessels  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Boarding of  
aircraft or  
vessels  
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 23 - 
 
   
 
 
 
 
Declaration of  
master  
 
 
 
 
 
 
 
 
 
 
Controller  
may dispense  
with 
declaration  
 
Retention and  
unloading of  
cargo  
 
 
 
 
Arrival of  
trains  
11 of 2003  
 
 
 
 
 
Arrival of  
vehicles other  
than trains  (b)  shall board a ny aircraft which is carrying goods or 
passengers  in transit through Malaŵi while such aircraft 
remains in Malaŵi; or  
(c)  shall board any vessel before the proper officer.  
24.  Within three hours after the arrival in Malaŵi of any aircraft 
from any foreig n port or within twenty -four hours after the arrival 
in Malaŵi  of any vessel from any foreign port (or within such 
further period or  periods after such arrival as the Controller may 
allow) and before the  unloading of any goods from such aircraft 
or vessel,  the master or agent  of such aircraft or vessel shall, 
except as provided in section 25 or  section 170 — 
(a)  make a declaration to the proper officer in such manner 
and form as may be prescribed in respect of such aircraft 
or vessel and of  the cargo and st ores aboard; and  
(b)  produce any relevant book or document and answer fully 
and truthfully any relevant question as may be required or 
put to him by  an officer.  
25.  When an aircraft or vessel arrives at a port and proceeds 
directly to  another port withou t calling at a foreign port the 
Controller may, subject  to such conditions as he may impose, 
dispense with the declaration or  any part thereof at any port or 
approved wharf other than the first port  of arrival.  
26.  The master of any aircraft or vessel at a port may not, 
without  the prior permission of the proper officer and in 
accordance with  such conditions as he may impose, retain on 
board any cargo  consigned to that port or unload at that port any 
cargo not consigned  thereto.  
27. The person in charge of  any train shall, upon arrival in a  port 
and before unloading or in any way disposing of any goods  
subject to customs control, report his arrival to the proper officer  
at such port, and shall produce to the proper officer such books 
and documents or comput er records or other electronic data as 
may be  prescribed.  
28. The person in charge of any vehicle, other than a train, 
arriving  from a foreign port, whether or not such vehicle is 
conveying goods — 
(a)  shall, before unloading or in any way disposing of suc h 
vehicle  or any goods therein or disembarking any 
passenger — 
 (i) proceed immediately to the nearest port prescribed 
for the  declaration of goods on importation;  
 (ii) report his arrival to the proper officer at such port;  
 (iii) make a declaration to the  proper officer in such 
manner  and form as may be prescribed in respect of 
such vehicle and of  the goods carried by such 
vehicle;   G/VAL/N/1/MWI/2  
 
- 24 - 
 
    (iv) produce any relevant book or document and answer 
fully and truthfully any relevant question as may be 
required or put  to him by an officer;  
(b)  shall not, after arriving at such port, cause or permit such  
vehicle to depart therefrom except with the approval of the 
proper  officer.  
29.—(1)  Any person arriving from a foreign port, whether or not 
he has goods in his posses sion and before disposing of any goods 
which  may be in his possession shall — 
(a)  proceed immediately to the nearest port prescribed for the  
declaration of goods on importation;  
(b)  report his arrival to the proper officer at such port;  
(c)  make a declar ation to the proper officer, in such manner 
and form as may be prescribed, in respect of any goods in 
his possession;  
(d)  produce any relevant book or document or computer 
records  and other electronic data and answer fully and 
truthfully any relevant  question as may be required or put 
to him by an officer.  
(2)  No person arriving from a foreign port shall dispose of any 
goods  in his possession until they have been released from 
customs control by  the proper officer.  
(3)  The Controller may, subject to such  conditions as he may 
impose,  exempt any person or class of persons from any of the 
provisions of this  section.  
30.—(1)  All goods declared under this Part or shown in any 
document  or computer records and other electronic data as 
having been consigned  to Malaŵi from a foreign port shall be 
deemed to have been imported  unless it is proved to the 
satisfaction of the proper officer that they were  not imported.  
(2)  If the proper officer is satisfied that any imported dutiable 
goods  are wrongly consigned or add ressed to Malaŵi or have 
been imported  through error or oversight of the owner of a 
conveyance, he may allow  such goods to be exported without the 
payment of duty under such  conditions as he may impose.  
31.  Save as otherwise provided in the customs laws, all goods  
imported, other than those removed into a licensed private 
siding, shall,  upon being unloaded, be removed directly into — 
(a)  a temporary store;  
(b)  a customs warehouse; or  
(c)  such other place as the proper officer may direct, and no 
goods  shall be removed therefrom except with the 
authority of the proper  officer.  
32.—(1)  Save as otherwise provided in the customs laws, the  
importer of any goods into Malaŵi shall, unless the Controller  
otherwise directs, cause entry of such goods to be effected at the   
 
 
 
Arrival of  
persons  
11 of 2003  
 
 
 
 
 
 
 
 
 
 
 
 
Imported  
goods  
11 of 2003  
 
 
 
 
Unloading and  
removal of  
goods  
20 of 1975  
 
 
Entry of goods  
5 of 1972  
20 of 1975  
L.R.O. 1/2010  G/VAL/N/1/MWI/2  
 
- 25 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exceptions  
to removal  
and entry  
requirements  
 
 
 
 
 
Entry in  
absence of  
documents  
20 of 1975  
 place prescribed for such purpose or at such other place as the 
Controller  may direct, within such period as may be prescribed.  
(2)  Save as otherwise provided in the customs laws, goods 
subject to  the provisions of subsection (1) shall be entered for — 
(a)  consumption;  
(b)  temporary importation;  
(c)  warehousing in a bonded warehouse;  
(d)  carriage co astwise; or  
(e)  transit.  
(3)  Declarations in respect of goods subject to the provisions of  
subsection (1) may be delivered to the proper officer prior to the 
arrival  of the conveyance in which such goods are to be imported 
and in any  such case the Contro ller may permit such goods to be 
entered before the  arrival of such conveyance.  
(4)  Where any goods subject to the provisions of subsection (1)  
remain unentered at the expiration of the prescribed period, such  
goods shall, if the proper officer so require s, be removed to a 
customs  warehouse or such other place as may be designated by 
him. 
33.  Notwithstanding the provisions of sections 31 and 32 — 
(a)  mail bags and postal articles in the course of transmission  
through the post may be unloaded and delivered  to an 
officer of the  post office without entry;  
(b)  the proper officer may permit the unloading and delivery to  
the owner of any bullion, currency, coin, perishable goods 
and such  other goods as the Controller may authorize, 
without entry, subject to  an undertaking being given by 
such owner to furnish the necessary  declaration within 
forty-eight hours, or such other period as the  Controller 
may authorize, of the time of delivery.  
34.—(1)  If, for lack of sufficient documents or information, the  
owner of a ny goods is unable to furnish full particulars of such 
goods,  the proper officer may permit the owner to examine such 
goods.  
(2)  Upon such examination being made the proper officer may, 
upon the production of any import authorization, permit or other 
document by  which the importation of such goods is authorized, 
allow the owner to  declare and enter such goods if the proper 
officer is satisfied — 
(a)  that the description and origin of the goods is correctly set 
out in the declaration;  
(b)  in the case of go ods liable to any duty ad valorem , that the  
value stated in the declaration is approximately correct;  
(c)  in the case of goods liable to any other duty, that the 
weight,  quantity, number, measurement, strength or other 
relevant specification  stated in the  declar ation is 
approximately correct.   G/VAL/N/1/MWI/2  
 
- 26 - 
 
   (3)  Where any goods are entered in accordance with 
subsection  (2), such entry may be effected under section 32, or 
provisional  entry may be effected in such manner and form as 
may be  prescribed.  
(4)  As a conditio n to any provisional entry the proper officer  may 
require the owner to pay, in addition to the amount estimated  as 
the duty for the purpose of making such provisional entry such  
further sum as the proper officer thinks fit; and such estimated 
duty and  further sum shall be forfeited unless the owner within 
three months (or  such further period not exceeding an additional 
three months as may  be allowed by the proper officer) of the 
date of the provisional entry  makes a supplementary declaration 
of all the good s included in such  provisional entry.  
(5)  Where the owner makes a supplementary declaration under  
subsection (4), any claim for refund shall be made within one 
month  from the date of such supplementary declaration.  
(6)  Where any goods are provisionally e ntered for warehousing  
under subsection (3), such goods shall not be cleared for 
consumption  or for removal to another bonded warehouse until a 
supplementary  declaration has been accepted and signed by the 
proper officer.  
(7)  Where the owner of any goods referred to under this section 
does not  or is not permitted to enter such goods in accordance 
with subsection (3),  then the proper officer shall cause such 
goods to be removed into a customs  warehouse.  
35.  Without prejudice to the liability of the importe r of goods to 
cause  entry to be effected in accordance with section 32 (1), 
goods which have  been imported by any conveyance shall also 
remain the responsibility of the  owner of the importing 
conveyance, and such owner shall be responsible  for compliance 
with the customs laws and liable for the duty on all such  goods 
until such goods have been entered or otherwise accounted for to 
the satisfaction of the Controller.  
36.—(1)  Goods may only be entered for temporary importation 
if so permitted by the Controll er in accordance with this section.  
(2)  Subject to the provisions of the customs laws the controller 
may, under such conditions (including a condition that the goods 
shall be  re-exported) and for such period as he thinks fit, permit 
the temporary  importat ion of goods for such purposes as he may 
approve.  
PART V  
Customs Warehouses  
37.  This Part shall not apply to abandoned or forfeited goods.  
38.—(1)  Goods deposited in a customs warehouse shall be 
subject to  such rent and othe r charges as may be prescribed :  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Responsibility  
for imported  
goods and  
duty 
5 of 1972  
 
 
 
 
Temporary  
importation  
5 of 1972  
 
 
 
 
 
 
 
 
Application  
of Part  
Goods  
deposited  
in customs  
warehouses  
20 of 1975  
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
- 27 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sale of goods  
20 of 1975  Provided  that the Controller may, having regard to the 
circumstances of  such deposit — 
 (i) instruct the proper officer to waive; or  
 (ii) himself remit or refund,   
the whole or any part of the rent payable or, as the case may be, 
paid on  such goods.  
(2)  Subject t o the provisions of this Part any goods deposited in 
a customs warehouse under the provisions of Part IV or Part VI 
may be  entered by the owner within one month after deposit, or 
such further  period as the proper officer may permit:  
Provided that if any su ch goods are unsuitable for storage or are 
of a perishable or dangerous nature, or if the Controller considers 
that unless  the goods are sold the proceeds will not be sufficient 
to cover the full  duty and expenses of removal and sale he may 
direct that the y be sold,  without notice, in such manner as he 
may deem fit, as soon as possible  after deposit in a customs 
warehouse.  
(3)  No goods shall be removed from any customs warehouse 
without  the permission of the proper officer who shall satisfy 
himself that — 
(a)  the person claiming such goods is lawfully entitled to  them; 
and 
(b)  all the relative provisions of the customs laws including  
payment of or security for any expenses, rent, carriage or 
other  charges have been satisfied and carriage charges due 
to any  carrier  have been paid.  
(4)  If the proper officer authorizes or requires the removal of 
any goods  from a customs warehouse, the owner shall remove 
such goods within such  period as the proper officer may allow.  
39.—(1)  The Controller may cause any goods which are not 
entered  within the period provided or sold under section 38 (2) or 
are not lawfully  removed from a customs warehouse within the 
period allowed under section  38 (4) to be sold or resold by public 
auction or by tender after not less than  one mo nth's notice 
thereof being given in the Gazette . 
(2)  Where any goods are sold or resold under this section or  
section 38 (2), the proceeds of such sale shall be applied in  
discharge of — 
(a)  the full duty;  
(b)  the expenses of removal and sale;  
(c)  carriage charges due to any carrier;  
(d)  the rent and other charges due to the Department; and  
(e)  rent and storage charges due to any carrier,   G/VAL/N/1/MWI/2  
 
- 28 - 
 
   in that order, and any balance of the proceeds after making such 
payments shall, unless the Controller is satisf ied that such goods 
were imported in contravention of any written law, be paid to the 
owner upon application by him.  
(3)  If the balance of the proceeds after making the payments 
referred to in paragraphs ( a), (b) and ( c) of subsection (2) is 
insufficient to make in full the payments referred to in 
paragraphs ( d) and ( e) thereof such balance shall be applied 
pro rata in making such last mentioned payments.  
(4)  No application under this section for payment of the 
proceeds or balance of proceeds of sale shal l be accepted by the 
Controller unless submitted to him within six months of the date 
of such sale.  
(5)  Where any goods are subject to sale under this section and — 
(a)  they cannot be sold;  
(b)  the Controller considers that sale is unlikely to be effecte d 
within a reasonable time;  
(c)  the Controller considers that the goods cannot be sold for a 
sum sufficient to cover the full duty and expenses of 
removal and sale; or  
(d)  the Controller considers that the sale of the goods would be 
detrimental to the cu stoms revenue or in contravention of 
any written law,  
the goods may, without compensation, be appropriated to the 
Government, destroyed or disposed of in such manner as the 
Controller may direct.  
40.—(1)  Where under the customs laws any goods are require d 
to be deposited in a customs warehouse, the proper officer may 
in his discretion decide that it is undesirable or inconvenient to 
deposit such goods in a customs warehouse and may direct that 
such goods remain in or be deposited in any other place, and 
thereupon such goods shall for all purposes be deemed to have 
been deposited in a customs warehouse from the time they were 
required to be so deposited.  
(2)  Where any goods are deemed to have been deposited in a 
customs warehouse, such goods shall, in addi tion to the 
provisions of this Part, be subject to such expenses incurred in 
the security, guarding and removing of them as the Controller 
considers necessary.  
PART VI  
Bonded Warehouses  
41.—(1)  The Controller may, on application, license any place as 
a bonded warehouse for the deposit and security of dutiable 
goods.   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Goods  
deemed to be  
in a customs  
warehouse  
20 of 1975  
 
 
 
 
 
 
 
Licensing  
of bonded  
warehouses  
 
 
 
L.R.O. 1 /1976 G/VAL/N/1/MWI/2  
 
- 29 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Transfer of  
licence  (2)  The Controller shall license every bonded warehouse as 
either — 
(a)  a general bonded warehouse for the warehousing of 
dutiable goods generally; or  
(b)  a private bonded warehouse for the warehousing of 
dutiable goods which are the property of the licensee only. 
(3)  A licence issued under this section shall be subject to such 
conditions as the Controller may impose.  
(4)  The Controller, without assigning a reason, may refuse to 
issue a licence under this section, may impose such further 
conditions to or aut horize such exceptions from such licence as 
he considers necessary, or may revoke (on repayment of the 
pro rata proportion of any fee paid) or refuse to renew any such 
licence which has been issued.  
(5)  An applicant or licensee shall furnish such security  as the 
Controller thinks appropriate for the protection of the revenue 
and compliance with the customs laws in respect of goods 
deposited or secured in accordance with any licence issued under 
this section.  
(6)  An applicant or licensee shall pay such fee  as may be 
prescribed, not exceeding one hundred pounds, and every licence 
shall expire on the 31st day of December next following the date 
of issue.  
42.  A bonded warehouse licence may, on application to the 
Controller, be transferred to apply to a differ ent place approved 
by the Controller in accordance with section 41 and which is in 
the possession of the person to whom the licence has been 
issued, but no licence may be transferred from one person to 
another.   G/VAL/N/1/MWI/2  
 
- 30 - 
 
   43.—(1)  When the Controller revokes or re fuses to renew any  
bonded warehouse licence he shall cause to be served by post on 
the licensee notice of such revocation or refusal and thereupon 
such service  shall be deemed to be notice of such revocation or 
refusal to the owners  of all goods warehoused  therein.  
(2)  When any licensee proposes not to renew his licence in 
relation  to any bonded warehouse, he shall cause thirty days 
notice of such  intention to be given to the Controller and to the 
owners of all goods  warehoused therein.  
(3)  Where the lice nce in respect of any bonded warehouse has 
been revoked or has expired, then, within such time as the 
Controller may  direct, all goods warehoused therein shall be 
entered and delivered in  accordance  with the provisions of 
section  47, and where any goods ha ve not been so entered and 
delivered the proper officer may cause such  goods to be taken to 
a state warehouse and such goods shall thereupon  be dealt with 
in accordance with the provisions of Part V.  
44.—(1)  The licensee of a bonded warehouse shall — 
(a)  provide such weights, scales, measures and other facilities 
for examining and taking account of goods and for securing 
them as the proper officer may reasonably require;  
(b)  keep such records of all goods warehoused therein as the 
Controller may require a nd keep such records at all 
reasonable times available for examination by any officer;  
(c)  stack and arrange the goods warehoused therein so as to 
permit reasonable access to and examination of every 
package at all times;  
(d)  provide all necessary labour  and materials for the storing, 
examining, packing, marking, coopering, weighing and 
taking stock of the goods warehoused therein whenever 
the proper officer so requires;  
(e)  on request of the proper officer produce, subject to any 
allowable deficiencies,  any goods deposited in such 
warehouse.  
(2)  Subject to any prescribed conditions or any directions of  the 
Controller, the proper officer may direct in what part or  division 
of a bonded warehouse and in what manner goods shall  be 
deposited.  
(3)  The licen see of a bonded warehouse shall be liable for the  
duty in respect of all goods deposited therein and shall pay the  
duty forthwith in respect of all goods not produced in accordance  
with subsection (1) ( e). Revocation or  
non-renewal  
of licences  
 
 
 
 
 
 
 
 
 
 
Licensees  
to provide  
facilities, and  
keep records  
etc. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
- 31 - 
 
  Entry for  
warehousing  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operations  
in bonded  
warehouse  45.—(1)  The importer of any dutiable goods on first importation  
and the manufacturer or pur chaser of any goods liable to excise  
duty or surtax may enter such goods for warehousing in a 
bonded  warehouse without prior payment of the duty or surtax, 
other  than any dumping duty, thereon:  
Provided that if the manufacturer or purchaser of excisable  goods 
wishes to remove such goods from an excise warehouse to a  
bonded warehouse he shall so enter them prior to their removal  
from the excise warehouse.  
(2)  The proper officer may at any time take an account of any 
goods  entered for warehousing and such ac count, or, if no such 
account has  been taken, the entry for warehousing shall, subject 
to any allowable  deficiencies, be the basis upon which the duties 
in respect of such goods  shall be ascertained and paid.  
(3) Where any goods entered for warehousing in a bonded 
warehouse  (which are not subsequently entered for the purpose 
of removal from the  warehouse) are not deposited forthwith, or 
within such time as the proper  officer may permit, in the bonded 
warehouse for which they were entered,  the proper officer  may 
cause them to be so deposited at the expense of the  licensee of 
such warehouse and the licensee of such warehouse shall, upon  
paying such expenses, have a lien on such goods for the cost 
involved.  
(4)  Notwithstanding the provisions of this Part the C ontroller  
may permit, subject to such conditions as he may impose, any  
goods or class of goods not liable to duty to be entered for 
warehousing  in a bonded warehouse and may specify the period 
during  which such goods may be so warehoused.   
(5)  When goods entered for warehousing in a bonded warehouse 
cease  thereafter to be liable to duty by reason of an amendment 
to the customs  laws in relation thereto or for any other lawful 
reason then, unless the  Controller otherwise permits, the owner 
of such goods shal l cause them  forthwith to be duly entered and 
removed from the bonded warehouse.  
46.  The Controller may permit, subject to such conditions  as he 
may impose — 
(a)  spirits and wines in a bonded warehouse to be bottled from 
bulk stocks or to be broken down f rom greater to lesser 
strengths;  
(b)  any goods in a bonded warehouse to be assembled, 
blended, mixed, converted, manipulated or manufactured 
wholly or partly from warehoused goods:  
Provided that — 
 (i) the provisions of this paragraph shall not apply if th e 
finished product s would be excisable goods; and   G/VAL/N/1/MWI/2  
 
- 32 - 
 
    (ii) where the finished product is entered for 
consumption, duty shall be paid upon any 
warehoused goods contained therein or consumed in 
such operations, and, when such duty is payable on 
value, the va lue of such goods as accepted at the 
time of entry for warehousing shall be their value for 
duty purposes.  
47.—(1)  Except in respect of goods which, in accordance with 
the customs laws, are destroyed, abandoned, seized, temporarily 
removed or removed to a  customs warehouse all goods which 
have been entered for warehousing shall, prior to removal from 
the bonded warehouse, be entered for — 
(a)  consumption;  
(b)  exportation; or  
(c)  rewarehousing.  
(2)  When any warehoused goods are entered for exportation or  
rewarehousing the proper officer may require the owner of the 
goods to give security in such amount, not being less than the 
duty payable on the goods, as he thinks fit and such security 
shall not be discharged until the goods have been exported or 
reware housed in accordance with the customs laws and such 
further conditions as the Controller deems desirable or until the 
duty payable on such goods has been paid in accordance with the 
customs laws.  
(3) Where any goods remain in any bonded warehouse for a 
period of more that fourteen days, or such further period as the 
proper officer may allow in any particular case, after they have 
been entered for removal from such warehouse in accordance 
with subsection (1) such goods shall, unless the Controller 
otherwise directs, be removed to a customs warehouse;  
(4)  All warehoused goods which have not been entered for 
removal from a bonded warehouse in accordance with the 
provisions of this Part within six months of the date on which 
they were entered for warehousing sh all be removed to a 
customs warehouse by the owner thereof:  
Provided that the Controller may permit any particular kind of 
goods to be re -entered for warehousing after the initial period of 
six months for a further period, not exceeding six months, as he 
considers desirable.  
48.—(1)  An officer may permit — 
(a)  the taking, subject to such conditions as may be 
prescribed, of samples of warehoused goods by the owner 
or importer of the goods; and  
(b)  the payment of duty on samples taken in terms of 
paragraph (a) to be deferred until the consignment of the 
records from which the samples were taken is entered for 
consumption or for exportation.   
 
 
 
 
 
 
 
Entry of  
warehoused  
goods  
20 of 1975  
25 of 1988  
3 of 1994  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
25 of 1988  
3 of 1994  
 
 
 
 
Sampling of  
warehoused  
goods  
 
 
 
L.R.O. 1 /2000 G/VAL/N/1/MWI/2  
 
- 33 - 
 
   
 
 
Carriage  
coastwise  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prohibited  
and restricted  
exports  
 
 
 
 
 
 
Entry for  
exportation  (2)  The Controller may at his discretion remit the duty on 
samples  taken in terms of subsection (1).  
PART VII  
Carriage Coastwise  
49.—(1)  Except in such circumstances as the Controller may  
allow, goods subject to customs control may not be loaded on or  
unloaded from a coastwise aircraft or vessel at any place other  
than a port.  
(2)  Where any aircraft or vessel arrives  from a foreign port or 
departs  to a foreign port, the proper officer may permit such 
aircraft or vessel  to carry goods from any port at which such 
aircraft or vessel calls to  any other port within Malaŵi subject to 
the complete separation, to the  satisfac tion of the proper officer if 
he so requires, of such goods from the  remainder of the cargo, if 
any, aboard such aircraft or vessel.   
(3)  All goods intended for carriage coastwise shall in addition  to 
any other requirements under the customs laws be decla red by 
the master or agent of the coastwise aircraft or vessel in the  
manner prescribed.  
(4)  Goods carried coastwise shall not be diverted for the 
consumption  except in accordance with the customs laws.  
PART VIII  
Exportation  
50.—(1)  Subject to subsection  (2) no goods shall be exported  
contrary to the provisions of any written law prohibiting or 
restricting  the exportation of such goods.  
(2)  The Minister may authorize the exportation of any prohibited 
or restricted goods for the purpose of scientific inve stigation or 
study or  for use as evidence in any judicial proceedings or for any 
other similar  purpose.  
(3)  This section shall not apply to goods in transit.  
51.—(1)  No goods shall be exported or accepted for carriage for  
exportation until they have been  entered for exportation at the 
place prescribed for such purpose or at such other place as the 
Controller may  direct:   G/VAL/N/1/MWI/2  
 
- 34 - 
 
   Provided that the Controller may authorize such exportation or 
acceptance, subject to subsequent entry, in such cases as he 
considers desirable.  
(2)  Upon entering goods for exportation, the owner of such 
goods shall — 
(a)  make a declaration in such manner and form as may be 
prescribed;  
(b)  produce any relevant book or document and answer fully 
and truthfully any relevant question as ma y be required or 
put to him by an officer.  
(3)  Notwithstanding the provisions of subsections (1) and (2), 
the Minister may prescribe goods, either generally or specifically, 
which may be exported without being entered.  
52.—(1)  No goods shall be put on bo ard an aircraft or vessel for 
exportation except at a port or such other place as may be 
prescribed or may be approved by the proper officer.  
(2)  No person shall cause or permit any goods to be put on 
board an aircraft or vessel for exportation except wit h the prior 
permission of an officer.  
(3)  No goods which have been — 
(a)  put on board an aircraft or vessel for exportation; or  
(b)  loaded on any vehicle for exportation and entered for 
exportation,  
shall, save with the permission of the proper officer and in 
accordance with such conditions as may be imposed, be unloaded 
or removed at any place within Malaŵi.  
53.—(1)  Where any goods entered for exportation are not 
exported in accordance with such entry the owner thereof shall 
forthwith notify the proper  officer, who may direct that the goods 
shall remain within, or shall be removed into, a customs area 
appointed by the proper officer and shall remain therein pending 
re-entry for exportation, such re -entry to be completed within 10 
days or within such fur ther period not exceeding 30 days as the 
proper officer may allow.  
(2)  Where any goods entered for exportation are exported 
contrary to any provision of their entry for exportation, the owner 
shall forthwith notify the proper officer.  
54.—(1)  The master of any aircraft or vessel shall not, except 
with the prior permission of the Controller, cause or permit his 
aircraft or vessel to depart to a foreign port except from a port 
approved for the exportation of goods by aircraft or vessels.   
 
 
 
 
 
 
 
 
 
 
 
Loading  
of goods  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Failure to  
export  
 
 
 
 
 
 
 
 
 
Departure of  
aircraft and  
vessels  
 
 
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
- 35 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Departure of  
vehicles and  
persons  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Procedure to  
a foreign port  (2)  The master of every aircraft or vessel pro ceeding to a foreign 
port shall, prior to departure — 
(a)  make a declaration to the proper officer in such manner 
and form as may be prescribed in respect of such aircraft 
or vessel and of the cargo and stores aboard;  
(b)  produce any relevant book or docu ment and answer fully 
and truthfully any relevant question as may be required or 
put to him by an officer;  
(c)  obtain outward clearance for the intended voyage from the 
proper officer.  
(3)  If an aircraft or vessel in respect of which outward clearance 
has been issued does not depart within thirty -six hours of the 
time when the clearance was issued, or within such further period 
as the proper officer may allow, such clearance shall lapse and 
the master shall, before the aircraft or vessel departs to a fore ign 
port, obtain a new outward clearance.  
55.—(1)  Before crossing the frontier the person in charge of any 
vehicle departing overland to a foreign port shall, unless the 
Controller has granted prior permission to the contrary — 
(a)  report his intended dep arture to the proper officer at the 
nearest port to the point of departure from Malaŵi;  
(b)  make a full declaration in such manner and form as may be 
prescribed in respect of such vehicle and any goods on 
board;  
(c)  produce any relevant book or documen t and answer fully 
and truthfully any relevant question as may be required or 
put to him by an officer;  
(d)  not cause such vehicle to be removed from such port 
except with the prior permission of the proper officer and in 
accordance with any conditions he  may impose.  
(2)  Every person shall, before departure to a foreign port, report 
to an officer and declare all goods in his possession which he 
proposes to export, produce all such goods for examination, and 
produce any relevant book or document and answer  fully and 
truthfully any relevant question as may be required or put to him 
by an officer.  
56.  The master or person in charge of any conveyance shall not, 
after departure to a foreign port, cause or permit such 
conveyance to land, touch or enter at any p lace within Malaŵi 
except in accordance with the customs laws.   G/VAL/N/1/MWI/2  
 
- 36 - 
 
   57.  For the purposes of the customs laws, the entry of goods  for 
exportation, the loading, taking or placing of any goods upon  a 
conveyance which is about to leave Malaŵi or has other goods  in 
it which are to be exported, the handing of any goods to any  
carrier or transport company or to the master or owner of a 
vessel  or aircraft for the purpose of exportation or the placing in 
the post  of a package addressed to a place outside Malaŵi, shal l 
be deemed  to be an attempt to export.  
PART IX  
Stores  
58.—(1)  The owner of goods which are for use as stores on an 
aircraft  or vessel proceeding to a foreign port, either directly or 
indirectly, shall  cause such goods to be entered before departure : 
Provided that imported goods remaining on board any aircraft  or 
vessel for use as stores shall not be entered unless an officer so  
requires.  
(2)  Officers shall not allow goods for use as stores to be entered  
unless they are satisfied, from the intended durati on of the flight 
or voyage and the number of passengers and crew to be carried, 
that it is  appropriate to allow such goods to be so entered.  
59.  The proper officer may permit surplus stores to be entered 
for warehousing for future use as stores even if th ey are 
prohibited or  restricted goods.  
PART X  
Transit  
60.—(1)  Except as otherwise provided, all goods in transit shall, 
on importation, be entered for transit by the owner.  
(2)  All goods in transit shall be exported within such time as  the 
proper officer  may allow, not exceeding two months from the  
date of their importation or such further period as the Controller 
may allow.  
(3)  Goods in transit shall not be diverted for consumption or  
warehousing without the prior written authority of the Controller 
or the proper officer and, if such authority is granted, such goods 
shall be so  re-entered forthwith by the owner.  
61.  Subject to such conditions as the Controller may impose  
goods imported on any conveyance which are intended to remain  
in and do remain in t hat conveyance may, subject to the approval  
of the proper officer, pass through Malaŵi without entry and be  
deemed to be goods in transit.  Attempts  
to export  
 
 
 
 
 
 
 
 
Entry of  
goods for use  
as stores  
 
 
 
 
 
 
 
Surplus stores  
 
 
 
 
Goods in  
Transit  
 
 
30 of 1969  
 
 
 
 
 
 
 
Transit  
without entry  
 
 
 
 
 
 
L.R.O. 1 /1980 G/VAL/N/1/MWI/2  
 
- 37 - 
 
  Security  
for goods  
in transit  
 
 
 
 
 
 
 
 
 
 
 
Minister  
may make  
regulations  
 
 
 
 
 
 
 
 
 
 
 
Excise  
licences  62.—(1)  The owner of any goods in transit shall give security in 
such sum as the proper officer may require for the protection of 
the revenue and compliance with the customs laws in respect of 
such goods. Such security shall not be released until evidence 
has been produced to the satisfaction of the Controller that such 
goods have been duly exported.  Upon failu re to give such 
security, such goods shall be unloaded and removed into a 
customs area appointed by the proper officer and shall be dealt 
with in accordance with the provisions of Part IV.  
(2)  Notwithstanding the provisions of subsection (1) the proper 
officer may, in his discretion, dispense with security in respect of 
goods in transit which are to be conveyed through Malaŵi in such 
manner that the whole of such goods can be locked or sealed by 
an officer within a conveyance so that no access to such goods 
can be had without opening  or breaking such lock or seal, or in 
respec t of goods in transit which, in the opinion of the proper 
officer, will otherwise be secure from unauthorized access.  
PART XI  
Excise Management  
63.  The Minister may make regulations providing for — 
(a)  the manufacture and disposal of excisable goods;  
(b)  the materials which may, or may not, be used in such 
manufacture;  
(c)  the type, fitting, pattern, installation and placement of all 
premises, machinery, utensils, pipes and receptacles used 
in such manufacture;  
(d)  notices which the holder of an excise licence must give to 
the proper officer in respect of his intended operations; and  
(e)  the method of taking account of excisable goods, and 
different regulations may be made in respect of different 
excisable goods or in respect of different premises.  
64.—(1)  Except as otherwise provided in the customs laws no 
person shall manufacture any excisable goods either in whole or 
in part unless authorized by, and in accordance with the 
conditions of, a valid excise licence issued by the Controller:  
Provided that no such licence shall be required —  
 (i)  by a private individual in respect of excisable goods, 
other than spirits, manufactured by him for his own 
use or for the use of his family and not for sale or 
disposal for profit;  
 (ii)  by a person authorized by the Controller to 
manufacture excisable goods for experimental 
purposes and not for sale or disposal for profit 
subject to such conditions as the Controller may 
direct.   G/VAL/N/1/MWI/2  
 
- 38 - 
 
   65.—(1)  Every applicant for an excise licence shall make 
application in writing to the Controller and shall provide such 
information in respect of the application as the Controller may 
require, and the Controller may issue such licence or may refuse 
to issue such licence at his discretion.  
(2) No excise licence shall be issued in respect  of any premises 
until an appropriate entry of premises has been made.  
(3)  An excise licence shall specify the class or classes of 
excisable goods to which it refers.  
(4)  No excise licence shall be granted in respect of any premises 
which appear to the Controller from their situation or otherwise 
with reference to surrounding or adjacent buildings or places of 
business to be so constructed or arranged as to jeopardize the 
protection of the revenue.  
(5)  Every excise licence shall expire on the 31st day o f 
December next following the date of issue and the licence fee for 
each excise licence shall be such sum, not exceeding two 
hundred Kwacha, as may be prescribed either generally or in 
respect of any excisable goods separately.  
(6)  Where any applicant inc ludes or requires to be included in 
the entry of premises any premises which in the opinion of the 
Controller — 
(a)  are remote from the premises where the main processes of 
manufacture are to be carried on; or  
(b)  are separated from other entered premises  by a distance 
which is such as to cause protection of the revenue to be 
difficult or less effective without special measures,  
a separate excise licence in respect of each such premises shall 
be required.  
(7)  An excise licence may be transferred by the C ontroller to an 
approved successor of the licence holder under such conditions as 
the Controller deems fit.  
(8)  If the holder of an excise licence obtains the permission of 
the Controller to remove his business to other premises, such 
change of premises m ay be noted by the Controller on such 
licence after a new entry of premises has been submitted and 
accepted by the Controller in respect of the new premises.  
(9)  The Controller shall cause the serial number of every excise 
licence, the name and address of  the licensee and the class of 
excisable goods such licensee is licensed to manufacture to be 
published in the Gazette  at such intervals each year as may be 
expedient.  
(10)  If any licensee fails to carry out any duty imposed upon him 
by this Act or by an y regulations made thereunder with respect to 
his premises or any security, buildings, appliances, stock books, 
returns or the like, or the mode of conducting his business, the 
Controller may,  Licences,  
issue,  
conditions,  
etc. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
- 39 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Renewal of  
licences  
10 of 2014  
 
 
 
 
 
Entry of  
premises, etc.  after having given one month 's notice in writing requiring the 
omission  to be rectified or the irregularities to be corrected, and 
upon failure by  the licensee to co mply with the notice, declare in 
writing that the excise  licence is suspended and therefore invalid, 
and such suspension shall  continue until withdrawn by the 
Controller upon full compliance with  the requirements of the law.  
(11)  If the requirements of th e law are not complied with within  
a period to be specified by the Controller, he may cancel or 
refuse to  renew the licence.  
(12)  If the Controller in his discretion refuses to issue any excise  
licence or refuses to renew any such licence or cancels any s uch 
licence  the applicant or licensee, as the case may be, may appeal 
to the Minister  against such action by the Controller and the 
decision of the Minister  shall be final and shall not be questioned 
in any court.  
65A.—(1)  Upon expiry of his or her licenc e, a licensee shall  
immediately cease to manufacture any excisable goods, unless 
his or her  licence has been renewed by the Controller in 
accordance with this Act.  
(2)  Any person who contravenes subsection (1) is guilty of an 
offence  and, shall be liable to a fine of K200,000.  
66.—(1)  Every applicant for an excise licence shall deliver to the  
Controller an entry of premises in the prescribed form containing 
such information and accompanied by such plans as the 
Controller may  require concerning the goods t o be manufactured 
and the processes,  premises and plant to be used.  
(2)  Unless he has obtained the written permission of the 
Controller,  no holder of an excise licence shall carry on any 
business on his entered  premises other than the business for 
which s uch licence was issued.   
(3)  No alterations shall be made to any entered premises or to 
the plant, machinery or apparatus therein except with the prior 
consent of  the Controller.  
(4)  No room, plant, machinery or apparatus shall be used for the  
production  or storage of excisable goods unless such room, plant,  
machinery or apparatus has been specified for that purpose in 
the appropriate entry of premises.  
(5)  The Controller may at any time require the holder of an 
excise  licence to make a new entry of prem ises within such 
period as the  Controller may direct.  
(6)  Except with the prior permission of the proper officer no 
plant,  machinery, room or other part of entered premises shall be 
used for any  purpose other than that specified for such plant, 
machinery,  room or part  in the entry of premises.  
(7)  All machinery, plant and utensils used in the manufacture  or 
storage of excisable goods on entered premises shall be so   G/VAL/N/1/MWI/2  
 
- 40 - 
 
   placed to the satisfaction of the Controller as to allow full 
examination by an officer at any time.  
67.  Every holder of an excise licence shall mark the rooms, 
stores, plant, equipment, vessels and warehouses referred to on 
his entry of premises in such manner as may be prescribed or as 
the Controller may direct and shall not remove, oblite rate or 
erase such mark except with the consent of the proper officer.  
68.—(1)  Every holder of an excise licence shall provide free of 
charge such lighting, office and sanitary accommodation, 
equipment, assistance and other facilities as may be required b y 
the Controller to enable officers to exercise their powers under 
the customs laws.  
(2)  If the Controller is satisfied that no suitable living 
accommodation can be found or provided for officers having 
control over any entered premises he may, as a condi tion for the 
grant of an excise licence, require the licensee to provide, to the 
satisfaction of the Controller, lodgings for those officers 
conveniently situated with respect to such premises but not 
forming part thereof or of the licensee's dwelling hous e at a rent 
to be agreed between the licensee and the Controller.  
(3)  If an applicant for or the holder of an excise licence — 
(a)  fails to provide any facilities required by the Controller 
under subsection (1); or  
(b)  fails to provide lodgings required by the Controller under 
subsection (2); or  
(c)  fails to keep and maintain such lodgings in good repair; or  
(d)  in any way interferes with the use and enjoyment of such 
lodgings by the officer residing therein,  
the Controller may refuse to issue or renew  or may suspend or 
cancel such excise licence.  
69. Every applicant for an excise licence shall furnish such 
security, and in such amount, as the Controller considers 
appropriate as a condition to the grant of the excise licence; and 
such security shall be subject to such conditions for compliance 
with the customs laws as the Controller may specify either 
generally or in any particular case.  
70. Every holder of an excise licence shall, if required by the 
Controller, have his name affixed in a conspicuous pla ce on the 
outside of the entered premises in such form and manner as the 
Controller may direct.   
 
Marking of  
rooms etc.  
 
 
 
Accommodation  
etc. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Excise bond  
 
 
 
Name of  
licence holder  
to be exhibited  
 
 
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
- 41 - 
 
  Security of  
buildings etc.  
 
 
 
 
 
 
 
 
 
 
 
 
Tables  
 
 
 
 
Stores and  
excise  
warehouses  71.—(1)  The Controller may require the holder of an excise 
licence to provide any store or room and to lock or secure any 
building, store room, place, still, utensil or fitting, or to provide  
and affix an approved meter to any receptacle or pipe on the 
entered premises and such licence holder shall, to the satisfaction 
of the proper officer, provide, affix, repair and renew all plugs, 
cocks, taps, covers, fastenings, and other requisites for t he 
purpose of enabling officers to affix locks or seals thereto or 
otherwise to secure the same.  
(2)  If on any entered premises any meter, rod, lock, key or 
fitting is tampered with, damaged or broken and if any fastening 
or fitting used to affix a custom s lock or seal is damaged or 
broken, the licence holder shall if the proper officer so directs 
forthwith repair or renew the article in question to the satisfaction 
of the proper officer.  
(3)  All keys or other means of opening any locks, doors or 
fasteni ngs within the entered premises other than customs locks 
or fastenings shall be kept by the licensee in such secure place as 
shall be available for use by any officer in the course of his duty 
at any time he may deem fit.  
72.  For the purpose of calculatin g the full quantity of excisable 
goods produced on any entered premises, tables may be 
prescribed showing the quantity of such goods which shall be 
deemed to have been produced from a given quantity of material, 
or the quantity of fully manufactured goods which shall be 
deemed to have been produced from a given quantity of partly 
manufactured goods subject to such allowances as may be 
prescribed therewith.  
73.—(1)  Every holder of an excise licence shall provide on his 
entered premises to the satisfaction o f the Controller — 
(a)  a store or stores where he shall deposit and store all 
materials for the manufacture of excisable goods;  
(b)  a store or stores where he shall store all excisable goods in 
an intermediate stage of manufacture or process; and  
(c)  an excise warehouse or excise warehouses where he shall 
store all finished products.  
(2)  The Controller may direct that only certain goods and no 
others may be stored in any of the stores or excise warehouses 
provided under subsection (1).  
(3)  Save as may b e allowed by the proper officer no excisable 
goods may be stored on entered premises except in a store or 
warehouse provided under subsection (1).  
(4)  Save as may be allowed by the proper officer no excisable 
goods —  G/VAL/N/1/MWI/2  
 
- 42 - 
 
   (a)  may be moved from a store or wa rehouse provided under 
subsection (1);  
(b)  shall be removed from the entered premises except from 
an excise warehouse;  
(c)  after removal from an excise warehouse shall be returned 
thereto.  
(5)  No holder of an excise licence shall store duty paid goods o n 
his entered premises except in a store or place approved for that 
purpose by the Controller and subject to such conditions as the 
Controller may specify.  
74.—(1)  Except with the permission of the Controller, no holder 
of an excise licence shall have on his entered premises excisable 
goods other than those manufactured on such entered premises.  
(2)  No person shall conceal, interfere with, or, without the 
permission of the proper officer, mix any other substance with, 
any excisable goods in any manner whi ch may prevent the proper 
officer taking a true account thereof.  
75.—(1)  Subject to the provisions of this section, every holder of 
an excise licence shall keep a stock book or computer records in 
English to be written up legibly and clearly not less freq uently 
than each working day, in such form as the Controller may 
approve and in as many copies as the Controller may require.  
(2)  In each such stock book or computer records there shall be 
recorded in respect of each kind and each brand and each 
packing o f excisable product separately, details of receipts into 
and disposals from the excise warehouse by reference to factory 
records and invoices respectively; and separate stock books or 
computer records may be kept if one is insufficient to include all 
the required details.  
(3)  Every person licensed to manufacture tobacco products shall 
keep an operations account legibly in English, in such form and in 
as many copies as the Controller may require and therein shall 
record not less frequently than each working  day an accurate 
account by description and weight of all receipts of raw or leaf 
tobacco into the entered premises and all disposals thereof 
whether for manufacturing purposes on his premises or 
otherwise.  
(4)  Every holder of an excise licence shall, if required to do so by 
the Controller, keep such other books and records instead of, or 
in addition to, or supplemental to the stock book or computer 
records as the Controller may direct.  
(5)  Every stock book or computer records and such books as 
may be req uired under subsections (3) and (4) hereof shall be 
ruled  
 
 
 
 
 
 
 
 
 
 
 
Prohibitions  
in respect  
of excisable  
goods  
 
 
 
 
 
Stock books,  
etc. 
11 of 2003  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 43 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Liability to  
excise duty  off, itemized, totalled, and balanc ed at the end of each month in 
such manner and to such extent as the Controller may direct and 
such copies of such sheets or pages as may have been used in 
that month as the Controller may require shall be transmitted to 
the Controller with the excise retu rn for that month.  
(6)  Where the proper officer is satisfied that it is necessary for 
the purpose of securing the collection of duty, he may require 
any holder of an excise licence to produce forthwith to an officer 
any book or document whatsoever relatin g to his business.  
(7)  Every holder of an excise licence shall keep all books and 
records which may be required under the provisions of the 
customs laws on the entered premises to which such books and 
records refer, shall at all times keep them accessible  to an officer 
for his inspection, and shall allow such officer at any time to 
inspect them or to make notes therefrom or copies thereof or to 
remove them if the officer considers it necessary to do so.  
76.—(1)  Subject to the provisions of this Act, excis e duties shall 
be due and payable immediately upon the removal of excisable 
goods from the excise warehouse.  
(2)  For the avoidance of doubt, any goods liable to excise duty in 
a finished or semi -completed state and whereof the manufacture 
has begun shall from that time onwards be deemed to be 
excisable goods to be dealt with in accordance with the provisions 
of this Act and such goods shall not cease to be excisable goods if 
they are dealt with contrary to the provisions of this Act.  
(3)  When excisable go ods are removed from an excise 
warehouse — 
(a)  for exportation; or  
(b)  for sale to a person entitled to purchase excisable goods at 
a reduced rate of duty; or  
(c)  for removal into a bonded warehouse; or  
(d)  for removal to other entered premises for furt her 
manufacture or for blending or packing,  
such goods shall be recorded in all books, returns and documents 
as dutiable goods until such time as they have been duly 
accounted for to the satisfaction of the Controller.  
(4)  Any excisable goods except beer  and spirits may be removed 
under prescribed conditions from one entered premises to 
another entered premises for the purpose of further manufacture 
and the duty on such goods shall, subject to any allowable 
deficiency, be paid at the time of and in additi on to any other 
duty which may be payable on the finished product.   G/VAL/N/1/MWI/2  
 
- 44 - 
 
   (5)  Excisable goods of beer and spirits may be removed from 
one entered premises to another entered premises and from one 
part of entered premises to another part thereof only in 
accord ance with prescribed conditions, or when no conditions are 
prescribed in accordance with such conditions as the Controller 
may deem fit and subject always to the provisions of this Act and 
in particular the liability for duty of such goods.  
77.  Unless the  Controller directs to the contrary either generally 
or in any particular case or for any particular period of time, the 
payment of duty on excisable goods may be deferred for a period 
not exceeding twenty days from the end of each month in respect 
of disp osals of excisable goods during that month and the duty 
on all such disposals during that month shall be paid to the 
Controller no later than the twentieth day of the succeeding 
month supported by — 
(a)  a correct and legible excise return and declaration i n the 
prescribed form together with such additional copies 
thereof as may be required; and  
(b)  the copies of the sheets or pages of the stock book and 
other records specified in section 75 (5),  
in respect of the month to which the payment of duty refers.  
77A.—(1)  Subject to section 77, any person who manufactures, 
distributes or imports cigarettes shall, upon application in the 
prescribed form, affix a cigarette tax stamp, on to each individual 
purchase of cigarettes in such a manner as may be prescribed  by 
the Commissioner General.  
(2)  For the purposes of this section, "cigarette tax stamp" means 
such mark whether in electronic form or otherwise, as the 
Minister may, by order published in the Gazette , prescribe.  
(3)  Any person who contravenes subsectio n (1) commits an 
offence.  
(4)  The Commissioner General shall not grant an application for 
cigarette tax stamps to an applicant unless the Commissioner 
General is satisfied that — 
(a)  the applicant is licensed under section 64; or  
(b)  in the case of an im porter or distributor, is duly registered 
for that purpose.  
78. Subject to such conditions as the Controller may approve, a 
holder of an excise licence may take such samples from his 
products, at any stage of their manufacture, as may be necessary 
for the proper conduct of this business as a manufacturer of   
 
 
 
 
 
 
 
Excise return  
and payment  
of excise duty  
 
 
 
 
 
 
 
 
 
 
Cigarette tax  
stamps  
12 of 2008  
 
 
 
 
 
 
 
 
 
Samples  
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 45 - 
 
   
 
Responsibility  
for losses, etc.  
 
 
Procedure  
upon 
termination of  
licence  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Keeping of  
stills excisable goods and the Controller may remit the duty on such 
samples.  
79.  No action shall lie against the Government or any officer or 
person in the employ of Government in respect of the loss of or 
damage to any ex cisable goods in entered premises, or in respect 
of any incorrect or improper delivery therefrom or thereto.  
80.—(1)  If the holder of an excise licence intends to cease the 
manufacture of excisable goods he shall inform the Controller in 
writing of the da te on which he will cease manufacture.  
(2)  A licensee shall cease manufacture — 
(a)  on the date notified to the Controller under subsection (1); 
or 
(b)  on the 31st day of December next following notification by 
the Controller that the licence will not be  renewed; or  
(c)  forthwith upon notification by the Controller that the 
licence is suspended or cancelled.  
(3)  Within one month of the cessation of manufacture under 
subsection (2) the licensee shall render to the proper officer a 
true and complete retur n, as required under section 77 of his 
transactions in excisable goods since his last monthly return and 
of his stock of excisable goods on hand, and shall with that return 
pay the duty on such excisable goods to the proper officer:  
Provided that if a lice nce has been cancelled as a result of 
noncompliance by the licensee with the provisions of the customs 
laws the whole of the stock on hand at the time of cancellation 
shall be liable to forfeiture.  
(4)  If a licensee fails or neglects to render the return required 
under subsection (3) within the time allowed the proper officer 
may seize the stock of excisable goods on hand and may sell 
them and the proceeds of the sale shall be applied in accordance 
with section 39 (2) and (3).  
(5)  Nothing contained in thi s section shall be deemed to deprive 
the Government of any right it may have against the property of 
the estate of the manufacturer or those of its sureties in respect 
of any duty which may remain unpaid after such sale or forfeiture 
as provided for in thi s section, nor shall such sale or forfeiture 
relieve the manufacturer of liability to prosecution under this Act.  
81.—(1)  The Controller may permit the keeping and using of a 
still or stills without licence — 
(a)  for experiments in chemistry or experiment s in the 
distillation of spirits; or   G/VAL/N/1/MWI/2  
 
- 46 - 
 
   (b)  by persons carrying on trade or otherwise for the 
manufacture of any articles other than spirits.  
(2)  Every person permitted to keep a still under the provisions of 
this section shall conform to such conditions  as the Controller 
may specify and shall receive a certificate of registration, which 
may be cancelled by the Controller on any failure to conform to 
such conditions.  
(3)  Any person other than a licensed distiller who imports or is 
found in possession of or uses a still for which he has no 
certificate of registration shall, for the purpose of this Act, be 
deemed to be a distiller and to distil spirits.  
PART XII  
Duties  
82.  Subject to the provisions of the customs laws, there shall be 
charged, levied, colle cted and paid under this Act — 
(a)  in respect of goods imported into or manufactured or 
produced in Malaŵi, surtax in accordance with the 
provisions of a surtax tariff prescribed by the Minister;  
(b)  in respect of goods imported into or sold in Malaŵi 
dumping duties in accordance with the provisions of a 
dumping duties tariff prescribed by the Minist er; 
(c)  in respect of goods imported into Malaŵi, customs duties in 
accordance with the provisions of a customs tariff 
prescribed by the Minister;  
(d)  in respect of imported goods and goods manufactured or 
produced in Malaŵi, excise duties in accordance with the 
provisions of an excise tariff prescribed by the Minister; 
and 
(e)  in respect of goods manufactured or produced in Malaŵi, 
export duties in accordance with the provisions of an 
export duties tariff prescribed by the Minister.  
(f)  in respect of a irtime, gaming and betting, including 
lotteries, excise duties in accordance with the provisions of 
an Excise Tariff prescribed by the Minister.  
83.—(1)  The Minister may, subject to section 84, by order 
published in the Gazette , prescribe a surtax tariff,  a dumping 
duties tariff, a customs tariff and excise tariff and an export 
duties tariff for the purposes of this Act, and may similarly amend 
any such tariff.  
(2)  Until the Minister prescribes as tariff under subsection (1) 
the relevant tariff in force a t the date of commencement of this 
Act shall be deemed to be the appropriate tariff prescribed under   
 
 
 
 
 
 
 
 
 
 
 
Duties payable  
3 of 1993  
 
 
 
 
 
 
 
 
 
3 of 1993  
 
5 of 1985  
 
12 of 2008  
 
Tariffs  
prescribed  
5 of 1985  
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 47 - 
 
   
 
 
Procedure for  
prescr ibed 
or amending  
tariff subsection (1) and may be amended in like manner as though it 
were so prescribed.  
84.—(1)  An order made under section 83 shall not be made 
retrospective and shall cease to be of effect upon the expiration 
of the period specified in  subsection (2) unless approved by a 
resolution of the National Assembly passed in accordance with 
the conditions referred to in subsection (2).  
(2)  For the purposes of subsection (1) a resolution of the 
National Assembly approving an order made under sec tion 83 
shall be passed before the expiration of the period of 28 days 
from the date of commencement of such order:  
Provided that — 
(a)  if, before the expiration of the said period of 28 days the 
National Assembly is dissolved or is prorogued or 
adjourned for more than 7 days, such resolution shall be 
passed before the end of the next meeting of the National 
Assembly; or  
(b)  if, on the date of commencement of the order the National 
Assembly stands dissolved or is prorogued or adjourned, 
such resolution sh all be passed before the expiration of the 
period of 28 days from the date of commencement of the 
next meeting of the National Assembly, or if the National 
Assembly is earlier dissolved or is earlier prorogued or 
adjourned for more than 7 days, then before  the end of the 
next following meeting of the National Assembly.  
(3)  Where an order ceases to be of effect under this section — 
(a)  any person who has paid a new duty or increase of duty in 
accordance with such order shall, subject to the provisions 
of section 100, be entitled to a refund — 
 (i)  in the case of such new duty, of the amount of such 
duty paid by him;  
 (ii)  in the case of such increase of duty, of an amount of 
equal to the difference between the duty paid by him 
and the duty in force immediat ely before the date of 
commencement of such order;  
(b)  no payment by way of duty under -collected or duty not 
collected shall be required from any person in respect of 
goods properly entered at the reduced rate of duty during 
the period when the rate of du ty was reduced in 
accordance with such order; and  
(c)  the amended provisions of the tariff or tariffs shall revert to 
those in force immediately before the date of 
commencement of such order.   G/VAL/N/1/MWI/2  
 
- 48 - 
 
   85.  The Minister may make regulations governing the manner in 
which complaints as to the dumping of goods shall be made and 
investigated and such regulations may provide, inter alia , that — 
(a)  the board or person charged with the investigation of a 
complaint as to dumping shall have any or all of the 
powers, righ ts, privileges and duties conferred upon a 
Commissioner by the Commissions of Inquiry Act, with or 
without modifications; and  
(b)  any or all of the provisions of the Commissions of Inquiry 
Act shall apply to an inquiry held for the purpose of 
investigatin g a complaint referred to in paragraph ( a) and 
to persons summoned to give evidence or giving evidence 
at such an inquiry.  
86.  Dumping duties shall be payable by the importer on the 
importation of the goods concerned except that in the case of 
sales dumpi ng duty, such d uty shall be payable by the seller of 
such goods within Malaŵi, and dumping duties shall be payable in 
addition to any other duty payable or paid on such goods:  
Provided that where goods are imported under rebate of the 
ordinary duty for use in manufactur e in Malaŵi no dumping duty 
shall be payable unless it is prescribed that the dumping duty 
shall apply to such goods.  
87.—(1)  When any duty is imposed or increased on any goods 
and such goods, in pursuance of a contract made before the duty 
or increased d uty became payable, are thereafter delivered to 
and accepted by the purchaser, the seller of the goods may, in 
the absence of agreement to the contrary, recover from the 
purchaser as an addition to the contract price a sum equal to any 
amount paid by him b y reason of the said duty or increase.  
(2)  Whenever any duty is withdrawn or decreased on any goods 
and such goods, in pursuance of a contract made before such 
withdrawal or decrease becomes effective are delivered 
thereafter, the purchaser of the goods m ay, in the absence of 
agreement to the contrary, if the seller has in respect of those 
goods had the benefit of the withdrawal or decrease, deduct from 
the contract price a sum equal to the said duty or decrease.  
(3)  The provisions of this section shall a lso apply to a contract 
for the hiring of any goods, and the words "seller" and 
"purchaser" shall be construed as including the person from 
whom and the person to whom the goods are hired.  
(4)  For the purposes of this section, "duty" includes any duty 
which was leviable immediately prior to the date of 
commencement of this Act.  Investigations  
as to dumping  
 
 
 
Cap. 18:01  
Cap. 18:01  
 
 
 
 
 
Payment of  
dumping  
duties  
 
 
 
 
 
 
 
Seller under  
contract may  
recover any  
increase and  
purchaser may  
deduct any  
decrease of  
duty 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 49 - 
 
  Rate of duty  
in relation  
to time of  
importation,  
exportation or  
entry 
 
 
 
 
 
 
 
 
 
 
 
 
 
Rebates in  
respect of  
specified  
countries  
 
Sellers of  
goods to  
produce proof  
of payment of  
duty 
 
 
 
 
 
Short levy  
or erroneous  
refund  
11 of 200 3 
8 of 2005  
 
 
 
 
Liens and  
preferences  
25 of 1988  88. Unless otherwise provided under this Act — 
(a)  goods which are imported into Malaŵi other than goods 
referred to in paragraph ( b) shall be liable to the rates of 
duty which are in force at the time when they are imported 
or at the time of the receipt by a proper officer of the 
declaration for the purpose of entry for consumption, 
whichever shall be the later, so, however, that in no case, 
except in the case of goods which are lawfully removed 
from a bonde d warehouse, shall the rate of duty be less 
than that in force at the time of importation;  
(b)  goods which are imported into Mala ŵi by post, as air 
freight or in accompanied baggage shall be liable to the 
rates of duty applicable when such goods are presented to 
the proper officer for assessment of duty; and  
(c)  goods which have been manufactured in Malaŵi shall be 
liable to the ra tes of duty which are applicable to those 
goods at the time when they are delivered for consumption 
or are used or otherwise disposed of by the manufacturer.  
89.  Subject to the provisions of sections 117 and 118, rebates of 
customs duties may be allowed i n respect of goods imported into 
Malaŵi which have been grown, produced or manufactured in 
countries specified for the purpose in the customs tariff.  
90.  Any person being in possession or control of imported goods 
or goods which are liable to duty under the provisions of this Act, 
and any pe rson who offers for sale, exports, or attempts to 
export such goods or has such goods entered in his books or 
mentioned in any document referred to in section 167 shall, when 
requested by an officer so to do, produce proof as to the place 
and date of entry  of the goods and that duty due thereon was 
paid. If he himself did not pay the duty or make entry of the 
goods, such person shall produce such evidence as the officer 
may require to enable him to discover the person who did make 
such entry and payment in respect of the goods.  
91.—(1)  Where any amount of duty has been underpaid or not 
paid, the person who should have paid such duty or the person in 
whose possession the goods in respect of which the 
underpayment was made shall pay such outstanding amount.  
(2)  Where any amount of duty has been erroneously refunded, 
the person to whom the refund has erroneously been made shall 
repay the amount erroneously refunded.  
92.  The correct amount of duty payable in respect of any goods 
or services shall, from the tim e when it should have been paid, 
constitute a debt due to the Government by the person 
concerned, and shall, at any time after it becomes due, be 
recoverable in court by proceedings in the name of the Controller, 
and any goods in a bonded warehouse or in t he custody of the 
Department or any   G/VAL/N/1/MWI/2  
 
- 50 - 
 
   goods used or produced in the business concerned and belonging 
to that person, and any goods afterwards imported or entered for 
exportation by the person by whom the duty is due, shall, while 
still under the control of the Department, be subject to a lien for 
such debt and may be detained by the Department until such 
debt is paid, and the claims of the Government shall have priority 
over the claims of all persons upon the said goods of whatever 
nature and may be enfor ced by sale or other proceedings if the 
debt is not paid within three months after the date upon which it 
became due.  
93.—(1)  Subject to such conditions, including the payment of 
interest at the rate specified in subsection (2), the Controller may 
permit any fine imposed by him under this Act or any duty 
payable under customs laws, other than surtax payable under 
Part XIIA, to be paid by instalments of such amounts and at such 
times as he may determine.  
(2)  The interest payable under subsection (1) shall  be at a rate 
of three percentage points above the prevailing rate of interest 
paid by the Government on stock, bonds or promissory notes 
under section 26 of the Finance and Audit Act issued for a period 
of five years.  
94.  Notwithstanding the provisions o f this Act — 
(a)  if the value for duty purposes of any goods is not an exact 
number of Kwacha, then, for the purposes of assessing the 
amount of duty payable, such value shall be calculated to 
the nearest Kwacha, fifty tambala being deemed to be less 
than one half of one Kwacha; and  
(b)  the Controller may in his discretion remit the customs duty 
on any single consignment of goods where the total 
amount of such duty is less than ten tambala.  
95.—(1)  Subject to the production to the proper officer of 
satisf actory proof of origin and identity, goods grown, produced 
or manufactured in Malaŵi, exported therefrom and subsequently 
returned thereto shall —  
(a)  in the case of dutiable goods originally lawfully exported 
without payment of duty or goods exported on drawback of 
that duty, be liable to the payment of such duty as may be 
applicable on similar goods grown, produced or 
manufactured in Malaŵi at the time of re -importation;   
 
 
 
 
 
 
 
 
 
 
Payment of  
fines and duty  
instalments  
6 of 1987  
25 of 1988  
 
25 of 1988  
 
Cap. 37:01  
Provisions  
relating to  
collection of  
duties  
40 of 1970  
 
 
 
Re-imports  
 
 
 
 
5 of 1972  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 51 - 
 
   (b)  in the case of other goods originally exported under 
drawback, be liable to an amount of duty equal to the 
amount of drawb ack paid or payable;  
(c)  in the case of other goods, be admitted free of duty.  
(2)  Where any goods other than those provided for in 
subsection  (1) are re-imported after having been exported from 
Malaŵi and the Controller is satisfied — 
(a)  that any customs duty to which the goods were liable prior 
to their exportation was paid; and  
(b)  that no drawback or other refund of such customs duty was 
paid or is  payable on account of their exportation; and  
(c)  that any conditions governing their original importation at a 
reduced rate of duty remain applicable; and  
(d)  that, subject to any particular waiver by the Controller, the 
owner of such goods, prior to t heir exportation, gave notice 
thereof in writing to the proper officer and produced such 
goods for inspection by him at the port or place from which 
they were exported,  
the goods shall be admitted free of duty.  
(3)  Notwithstanding the provisions of this section, any re -
imported goods which were subjected to any process of repair, 
renovation or alteration while abroad shall be subject to any 
special conditions in relation thereto contained in the customs 
tariff.  
96.—(1)  The Minister may, by regulations ma de under 
section  175 and subject to such conditions as he may prescribe — 
(a)  suspend wholly or in part any of the duties appearing in 
any tariff;  
(b)  grant a rebate, remission or refund of the duty otherwise 
payable, or already paid, on such goods, in su ch 
circumstances or to such classes of persons as he may 
specify,  
and such suspension, rebate, remission or refund may be granted 
with retrospective effect.  
(2)  The Minister may by notice published in the Gazette  
withdraw any suspension, rebate, remissio n or refund of duty 
prescribed in terms of subsection (1):  
Provided that such notice shall not be made retrospective.  
(3)  No duty shall be payable on goods imported or taken out of a 
bonded or excise warehouse for the use of the President, and a 
refund sh all be made of any duty paid on goods acquired for the 
use of the President.  
97.  Where goods are exported from Malaŵi in accordance with 
this Act, drawback of any duty paid on such goods or on any 
materials used in the manufacture or processing of such go ods in   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Suspensions,  
rebates,  
remissions  
and refunds  
of duty  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Drawback  
 
 
L.R.O. 1 /1973 G/VAL/N/1/MWI/2  
 
- 52 - 
 
   
 
 
 
Remission of  
duty on goods  
exported  
 
 
 
 
 
 
 
 
 
Remission or  
refund of duty  
upon loss etc.  
of goods  Malaŵi may be granted in accorda nce with and subject to such 
limitations and conditions as may be prescribed in regulations 
made under this Act.  
98.  Subject to compliance with the provisions of any security or 
undertaking required by the Controller in accordance with this 
Act, the dutie s otherwise payable shall be remitted on goods 
which are entered for  
(a)  transit; or  
(b)  temporary importation; or  
(c)  exportation from a bonded warehouse or from entered 
premises,  
where the Controller is satisfied that they have been duly 
exported.  
99.—(1)  Where any goods subject to customs control, other 
than goods which are placed under embargo under section 149 or 
in respect of which an offence has been committed, are lost or 
destroyed by accident and the officer is satisfied — 
(a)  that the goods d id not go into consumption; and  
(b)  that evey reasonable effort was made and precaution taken 
to prevent their loss or destruction,  
the Controller may, subject to such conditions as may be 
prescribed, remit or refund the duty payable or paid on such 
goods. 
(2)  Where any goods subject to Customs control, other than 
goods which are placed under embargo under section 149 or in 
respect of which an offence has been committed, are damaged by 
accident or other unavoidable cause and the officer is satisfied 
that every reasonable effort was made and precaution taken to 
prevent such damage the Controller may, subject to such 
conditions and limitations as may be prescribed, remit or refund 
such part of the duty otherwise payable or paid as he considers 
equitable in the circumstances.  
(3)  The Controller may, subject to compliance by the owner with 
such conditions as may be prescribed, grant a refund of duty paid 
on any goods which are imported under a firm contract of sale 
and which, after release from customs contro l, are found not to 
be in accordance with the terms of that contract in respect of 
their description, quality, state or condition and with the consent 
in writing of the owner and the foreign supplier — 
(a)  are produced to an officer and destroyed under his  
supervision; or  
(b)  are surrendered to the Controller to deal with as he thinks 
fit; or  
(c)  are returned to the foreign supplier and on exportation are 
entered and produced to an officer as goods to which this 
subsection applies:   G/VAL/N/1/MWI/2  
 
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   Provided that — 
 (i)  any refund granted shall be limited to that proportion 
of the duty paid which the credit or other allowance 
made by the supplier to the importer in respect of 
the defect bears to the price originally paid for the 
goods; and  
 (ii)  this section shall not a pply where the goods have 
been put into use in Malaŵi, or are brought to the 
attention of an officer more than three months, or 
such further period as the Controller may in any 
particular case allow, after the payment of duty, or 
when such goods are import ed on approval or on 
sale or return or on any similar terms.  
(4)  Subject to compliance by the owner with the provisions of 
this Act and any prescribed conditions, the Controller may remit 
or refund the duty payable or paid, in whole or in part, on any 
goods which are shown to his satisfaction to have been damaged, 
diminished or pilfered before importation.  
100.—(1) No moneys paid to the Department shall be refunded 
except in accordance with the provisions of this Act or of any 
other written law authorizing  the same.  
(2)  If the Controller is satisfied that any person has paid moneys 
to the Department exceeding the amount properly due he shall 
authorize refund of the amount overpaid provided that application 
in the prescribed manner for such refund is receiv ed by an officer 
within six months of the date of such payment or within such 
further period as the Controller may in any particular case allow.  
(3)  No refund shall be granted in accordance with this section 
where the amount overpaid is less than ten tamb ala. 
101.—(1)  No refund of any cash deposited as security shall be 
granted unless — 
(a)  an application in the prescribed manner for such refund is 
received by the proper officer within the prescribed period; 
and  
(b)  the applicant proves to the satisfact ion of the Controller 
that he has complied with all of the provisions of this Act 
and of any conditions which were imposed in respect of the 
security.  
(2)  Any cash deposited as security and not refunded in 
accordance with subsection (1) shall be forfeited . 
102.  Subject to such conditions and limitations as may be 
prescribed, there shall be granted to the holder of an excise 
licence a refund of excise duty and surtax paid by him on any 
goods manufactured by him which, after being found defective or 
otherwi se unsuitable for consumption — 
(a)  are returned to his entered premises for destruction or for 
further manufacture and are so destroyed or taken into 
stock for further manufacture; or   
 
 
 
 
 
 
 
 
 
 
 
 
 
Refund of  
moneys paid  
to Department  
 
 
 
 
 
 
 
Refund of  
cash deposits  
 
 
 
 
 
 
Goods  
returned for  
destruction  
or further  
manufacture  
 
 
 
L.R.O. 1 /2003 G/VAL/N/1/MWI/2  
 
- 54 - 
 
   
 
 
 
Deficiencies in  
goods subject  
to customs  
control  
 
 
 
 
 
 
 
 
 
 
 
 
Surpluses in  
goods subject  
to customs  
control  
 
 
 
 
 
Destruction of  
goods subject  
to customs  
control  (b)  are, with the approval of the Controller, destroyed at any 
other place under such conditions as the Controller may 
impose.  
103.—(1)  Subject to the provisions of the customs laws, where 
the Controller is satisfied that any deficiency in goods subject to 
customs control has been occasioned — 
(a)  by natural wastage; or  
(b)  in the course of, or by reason of, the process of 
manufacture or the storage or the manipulation of the 
goods; or  
(c)  by accident or other similar cause,  
and that the goods have not gon e into consumption, that the 
deficiency is not excessive and that every reasonable effort was 
made and precaution taken to prevent it, he shall grant a refund 
or remission of the duty paid or payable in respect of such 
deficiency.  
(2)  Where any deficiency  arises in any goods subject to customs 
control and the Controller is not satisfied in accordance with 
subsection (1) the owner shall, if the duty has not been paid on 
the goods, enter and pay duty in respect of such deficiency 
forthwith upon demand being made by the proper officer.  
(3)  Nothing in this section shall prejudice the right of the 
Controller to institute proceedings for any infringement of the 
customs laws which gave rise to any deficiency.  
104.  Where any surplus is found in goods subject to c ustoms 
control the owner shall forthwith upon demand being made by 
the proper officer enter and pay duty on so much of the surplus 
as is not accounted for to the satisfaction of the Controller:  
Provided that nothing in this section shall prejudice the righ t of 
the Controller to institute proceedings for any infringement of the 
customs laws which gave rise to such surplus.  
105. If the owner of any goods subject to customs control wishes 
to destroy such goods or any portion of them, the Controller 
may, upon w ritten request by the owner, allow such destruction 
under the supervision of an officer and upon being satisfied that 
the goods concerned or any portion of them have been destroyed 
shall remit or refund the duty payable or paid on such goods, but 
without p rejudice to the claim of duty on such portion of the 
goods as remain. If the destruction takes place in any place other 
than a customs area the owner shall pay such fees as may be 
prescribed in respect of the attendance of an officer.   G/VAL/N/1/MWI/2  
 
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   106.—(1)  Subject to the provisions of subsection (2) the 
provisions of any agreement concluded by the Government with 
the government of any other country whereby concessions are 
required to be allowed in respect of goods grown, produced or 
manufactured in or imported from such other country, may be 
brought into force by the Minister by notice published in the 
Gazette  as from such date, which may be retrospective, as he 
may in such notice declare.  
(2)  Every agreement brought into force under the powers 
conferred by subsecti on (1) shall be published in the Gazette  on 
or before the date on which the notice referred to in 
subsection  (1) is so published.  
(3)  The Minister shall lay a copy of an agreement referred to in 
subsection (1) before the National Assembly — 
(a)  in the cas e of an agreement concluded when the National 
Assembly is meeting, within twenty -eight days of the 
conclusion of the agreement or, if before the copy of the 
agreement is so laid the National Assembly is dissolved or 
is prorogued or adjourned for more than seven days, 
before the end of the next meeting of the National 
Assembly; and  
(b)  in the case of an agreement concluded when the National 
Assembly is not meeting, within twenty -eight days of the 
next meeting of the National Assembly, or, if before the 
copy of the agreement is so laid the National Assembly is 
dissolved or is prorogued or adjourned for more than seven 
days, before the end of the next meeting of the National 
Assembly.  
(4)  The National Assembly may, before it is next dissolved or is 
next adjo urned or prorogued for more than seven days, by 
resolution decline to approve an agreement a copy of which is 
laid before it in accordance with subsection (3) and may resolve 
that it shall cease to be of force from the day on which such 
resolution is appro ved. Otherwise, the agreement shall be of full 
force and effect.  
107.  Any suspension, rebate, remission or refund of customs 
duty granted in accordance with section 96 shall be extended to 
any corresponding special rate of duty which may be applicable 
under any agreement to goods grown, produced or manufactured 
in any particular country unless the Minister by notice published 
in the Gazette  otherwise directs.  
108. The provisions of any agreement brought into force in 
accordance with section 106 shall have force and effect 
notwithstanding anything inconsistent therewith contained 
elsewhere in the customs laws.  Bringing into  
force and  
publication of  
agreements  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Duties under  
agreements  
may be  
suspended  
etc. 
 
 
Agreements  
to prevail  
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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  Burden of  
proof in  
respect of  
claims  
 
 
Classification  
of goods  
 
 
 
 
 
 
 
25 of 1988  
14 of 2001  
 
 
 
 
 
 
Value of  
imported  
goods  
25 of 1988  
 
25 of 1988  
10 of 2014  
 
Appeals  
against  
valuation  109.  Where any claim is made for exemption from or 
suspensi on, drawback, rebate, remission or refund of any duty, 
fee or charge in  accordance with the provisions of this Act, the 
burden of proof shall  lie upon the claimant to show that he is 
entitled to such exemption,  suspension, drawback, rebate, 
remission or re fund. 
110.—(1)   The interpretation of and classification of goods in 
any tariff shall be governed in accordance with any principles set 
out in  such tariff.  
(2)  Save as provided in Part XIV, if any practice relating to the  
interpretation or classification  of any goods for the purpose of the  
liability to duty is altered with the result that less duty is 
thereafter  charged on goods of the same class or description, no 
person shall  thereby become entitled to any refund of any duty 
paid before such  alteration took place.  
PART XIIA  
Surtax  
[Sections 110A -110R repealed by section 65 of the Surtax  
Act, Cap.42:02]  
PART XIII  
Value, Quantity and Origin  
111.—(1)  The proper officer may value or cause to be valued, in  
accordance with the provisions of this Act, any impo rted goods 
and such  valuation shall be presumed to be the correct valuation 
of the goods until  the contrary is proved.  
(2)  The value of imported goods shall be determined in 
accordance  with the provisions of Schedule A and customs duties 
ad valorem or ad  rem shall be paid on that value.  
112.  If an owner or importer is of the opinion that goods have  
been incorrectly valued under section 111 (1) he may appeal to 
the Controller.   G/VAL/N/1/MWI/2  
 
- 57 - 
 
   113.  The rate of exchange to be used for the conversion of any  
value express ed in the currency of a foreign country shall be the 
rate of exchange, as the Controller may determine after 
consultation  with the Reserve Bank of Malaŵi, at the time when 
the duty  becomes payable.  
114.—(1)  The proper officer may value or cause to be valued, in  
accordance with the provisions of this Act, any exported goods, 
and such valuation shall be presumed to be the corr ect valuation 
of the goods  until the contrary is proved.  
(2)  The value of exported goods shall be determined in 
accordance  with the provisions of Schedule B to this Act.  
115.—(1)  Unless otherwise specially provided, where goods are  
subject to duty by wei ght or quantity, such weight or quantity 
shall be  the net weight or quantity, and duty shall be charged in 
proportion on  any fraction of a whole unit of such weight or 
quantity. The weight of  any goods may be ascertained by 
weighing net or by deducting fro m the gross weight the actual 
tare or an allowance therefor. The Controller  may fix such 
allowances for tare and may, in his discretion, grant such  
allowances subject to such conditions as he may impose.  
(2)  Unless otherwise specially provided, where the duty or the 
rate of duty on goods is determined by reference to weight or 
quantity, the  Controller may determine that a package of such 
goods shall be deemed  to contain a specified weight or quantity 
of such goods.  
(3)  Unless otherwise specially provided,  a package of a declared  
weight or quantity, containing not more than such weight or 
quantity,  shall be deemed to contain not less than such weight or 
quantity.  
116.  Unless otherwise specially provided, all spirits shall be  
deemed to be of such strength a s is ascertained by such tests as 
are prescribed.  
117.  For the purposes of this Act, the country of origin of any  
goods, shall be deemed to be, in the case of goods not 
manufactured,  the country in which such goods were grown or 
produced, or, in the  case of manufactured goods, the country in 
which the last process of  manufacture was performed.  Rate of  
exchange  
3 of 1993  
 
 
Valuation of  
exported  
goods  
10 of 2014  
 
 
Weights and  
measures  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Strength  
of spirits  
9 of 1979  
Origin  
of goods  
 
 
 
 
 
 
 
 
 
L.R.O . 1/2015 G/VAL/N/1/MWI/2  
 
- 58 - 
 
  Specified  
country  
content of  
goods on  
which  
preferential  
rates of duty  
are allowed  
 
 
 
 
 
 
 
 
 
 
 
 
Burden of  
proof of origin  
 
 
 
 
 
 
Appointment  
of Special  
Referee  
Determination  
of disputes  118.—(1)  The rebates of duty mentioned in section 89 shall be  
allowed only — 
(a)  in respect of goods which have been grown or produced in 
a specified country; or  
(b)  in the case of manufactured goods, in respect of — 
 (i)  goods which have been subjected to the last process 
of manufacture in a specified country and contain not 
less than such proportion of the material or labour of 
that specified country as may be specified in the 
customs tariff; or  
 (ii)  goods which have been subjected, in a specified 
country in which the last process of manufacture has 
been perfor med, to such processes of manufacture 
as may be specified in the customs tariff.  
(2)  The content referred to in subsection (1) ( b) (i) may be fixed 
at varying scales for different classes of goods and shall be 
related to the  factory or works cost of the f inished articles.  
(3)  This section shall apply in respect of any goods covered by 
any agreement brought into force in accordance with section 106 
unless  stated to the contrary in such agreement.  
119.  When, for any purpose under the provisions of this Act , it is 
necessary to prove the country of origin of any goods, the onus 
of proof of such origin shall be upon the owner or importer of 
such goods.   
PART XIV  
Disputes as to Amount of Duty Payable  
120.  For the purpose of hearing and determining appeals unde r 
section 121 the Minister shall appoint a Special Referee.  
121.—(1)  If a dispute arises between the owner of any goods 
and the Controller as to the amount of duty payable on those 
goods, the  owner may, if he pays the amount demanded as duty 
by the  Contro ller or furnishes security to the satisfaction of the 
Controller  for the payment of that amount, within three months 
after the  payment or furnishing of security, appeal to the Special 
Referee against  such demand.   G/VAL/N/1/MWI/2  
 
- 59 - 
 
   (2)  If a dispute arises as to the amoun t of duty payable in 
respect  of goods which a person proposes to import or 
manufacture he may  appeal to the Special Referee at any time 
prior to such importation or  manufacture but if he imports or 
manufactures the goods before the  dispute has been determi ned 
he shall pay such amount of duty as the  Controller shall demand 
or give security therefor.  
(3)  A notice of appeal shall be in writing and shall state clearly 
and specifically the grounds of the appeal.  
(4)  The date of the hearing of any appeal shall be determined by 
the Special Referee.  
(5)  Where the appeal arises solely as a result of the Controller 's 
classification of goods for tariff purposes the Special Referee shall  
publish in the Gazette the date of the hearing of the appeal at 
least one month prior to that date, and any person who satisfies 
the Special  Referee that he has a legitimate trade interest in the 
appeal and who not  later than ten days before that date enters 
an appearance in the manner  specified in the notice may be 
heard on the appea l. 
(6)  On the hearing and determination of any appeal the 
Controller,  or any person authorized by him, may appear in 
support of his decision,  and the appellant and any person who 
has entered an appearance in  accordance with the provisions of 
subsection (5 ) may appear either in  person or by a legal 
practitioner.  
(7)  The Special Referee may on any appeal confirm or set aside 
the demand or assessment made by the Controller and, if he sets 
aside such  demand or assessment, shall refer the matter back to 
the Co ntroller with  such observations as he considers proper.  
(8)  Where the Spec ial Referee refers the matter back to the  
Controller, the Controller shall make a new demand or 
assessment and  if such new demand or assessment is for a lesser 
amount of duty or no  duty, then notwithstanding the provisions 
of section 100 any amount of  duty overpaid shall be repaid by the 
Controller.  
122.  The procedure on any appeal shall be as determined by the  
Special Referee, who may permit evidence to be led by the 
Controller, th e appellant and any person who has entered an 
appearance in accordance  with the provisions of section 121 (5).  
PART XV  
Securities  
123.  The Controller may require the owner of any goods subject  
to customs control to give security in respect of such goods f or 
the protection of the revenue and compliance with the customs 
laws, and,  pending the giving of any such security, the Controller 
may refuse to  permit their unloading, re moval, delivery or 
exportation.   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Procedure  
 
 
 
 
 
Controller  
may require  
security  
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
- 60 - 
 
  Securities  
generally  
 124.—(1)  Where any security is required to be given under the  
customs laws, then such security may, as the Controller may 
require, be  given either — 
(a)  by cash deposit;  
(b)  by bond in such sum and s ubject to such conditions and 
with such sureties as the Controller may reasonably 
require;  
(c)  partly by cash deposit and partly by bond; or  
(d)  with the special permission of the Controller and subject to 
such conditions as he may impose, by bank or ot her 
guarantee.  
(2)  Where any security is required to be given under the 
customs  laws for any particular transaction, such security may be 
given to cover  any other similar transactions which the person 
giving such security  may enter into within such period  as the 
Controller may approve.  
(3)  The Controller may refuse to recognize any surety to any 
bond required under the customs laws.  
(4)  Any bond required to be given under the customs laws shall 
be so  framed that the person giving such bond, and any suret y 
thereto, is bound  to the Controller for the due performance of the 
conditions of such bond,  and any such bond or any guarantee 
may, unless sooner discharged by  the due performance of the 
conditions thereof, be discharged by the  Controller on the 
expirati on of three years from the date thereof, but  without 
prejudice to the right of the Controller at any time to require  new 
security prior to discharge, or to require that the form or amount  
of such security shall be altered in such manner as he shall 
determi ne.  
(5)  Where any bond or guarantee given under the customs laws 
is discharged, the Controller shall cause such bond or guarantee 
to be  cancelled and an endorsement to that effect shall be made 
thereon.   
(6)  Any bond or guarantee given under the customs  laws shall,  
notwithstanding that any such bond or any surety thereto or any 
such guarantee is given by any person under the age of twenty -
one years, be  valid and enforceable as if it were so given by a 
person of full age.  
(7)  The conditions of any securi ty given under the customs laws 
and the endorcement thereof shall not be construed as 
exempting any person  from any prosecution to which he may be 
liable under the customs  laws or any other written law in respect 
of matters provided in such  conditions.  
(8)  Unless otherwise provided therein, the subscribers to any 
bond or guarantee executed in terms of this Act shall be liable 
thereon jointly  and severally for the full amount stated therein.   G/VAL/N/1/MWI/2  
 
- 61 - 
 
   125.—(1)  Without prejudice to any right of a surety to any bon d 
given under the customs laws against the person for whom he is 
surety,  a surety shall, for all the purposes of any bond, be 
deemed to be the  principal debtor and accordingly the surety 
shall not be discharged,  nor his liability affected, by the giving of  
time for payment, or by the  omission to enforce the bond for any 
breach of any conditions thereof,  or by any other act which would 
not have discharged the bond if he had  been the principal debtor.  
(2)  If any person being a surety — 
(a)  dies; 
(b)  becomes  a bankrupt or enters into any arrangement or 
composition with, or for the benefit of, his creditors; or  
(c)  departs from Malaŵi without leaving sufficient property 
therein to satisfy the whole amount of the bond,   
the Controller may require the person giving the bond to enter 
into new  security.  
126.—(1)  Where the conditions of any bond or guarantee have 
not been complied with, the Controller may take legal 
proceedings for the  enforcement thereof.  
(2)  If any goods which have been lawfully permitted to be 
removed  for any purpose without payment of duty are unlawfully 
taken from any  conveyance or place before that  purpose is 
accomplished, the Controller  may if he sees fit take legal 
proceedings for the enforcement of any bond  or guarantee given 
in respect thereof notwithstanding that any time set  out in the 
bond or guarantee for accomplishing that purpose has not  
expired.  
(3)  Where any proceedings are taken under this section for the  
enforcement of a bond, then production of the bond shall, without  
further proof, entitle the Controller to judgment for the stated 
liability,  which shall be deemed to be liquidated dam ages 
calculated to reimburse  the Government for loss occasioned by 
breach of the conditions of  the bond, unless the person against 
whom such proceedings are taken  proves compliance with all the 
conditions of the bond, or that the bond  or surety was not 
executed by him, or that he has been leased from the  provisions 
of the bond or surety, or that he has already made satisfaction  
for the full amount thereof.  
(4)  Bonds and guarantees executed under any of the legislation  
repealed under this Act shall, notwith standing such repeal, 
remain in  force for the period during which they would have 
remained in force  but for such repeal or until varied, replaced, or 
cancelled under this Act.  
(5)  Notwithstanding any legal proceedings that the  
Commissioner -General may tak e in respect of any bond or 
guarantee,  the Commissioner -General may require that the 
liability under the bond  be liquidated by guarantor.   Provisions  
relating to  
sureties  
 
 
 
 
 
 
 
 
 
 
Enforcement  
of bond or  
guarantee  
11 of 2003  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
11 of 2003  
 
 
 
L.R.O. 1/2015 G/VAL/N/1/MWI/2  
 
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Authorized  
agents  
 
 
 
 
 
 
 
 
 
 
 
 
 
Customs  
agents  
8 of 2005  
28 of 2010  
 
 
 
 
 
 
Appointment  
of Advisory  
Committee  
and Appeals  
Committee  
28 of 2010  PART XVI  
Agents  
127.—(1)  Where under the provisions of the customs laws the  
owner of any goods or con veyance or the licensee of any bonded  
warehouse or the holder of an excise licence (hereinafter 
collectively  referred to in this Part as "the principal ") is required 
or authorized to  perform any act, then such act may be 
performed on his behalf by an  autho rized agent:  
Provided that the Controller may direct that certain matters be 
dealt with exclusively by the principal and the performance of 
such matters  by an authorized agent shall not be recognized.  
(2)  A person shall not be an authorized agent unless h e is— 
(a)  exclusively in the employment of his principal; or  
(b)  a customs agent,  
and, in either case, such person is authorized in writing by the 
principal, either generally or in relation to any particular act, to 
perform the act in question on behalf  of the principal.  
(3)  An officer may require from any person purporting to be an  
authorized agent the production of written authority of his 
principal and  in default of the production of such authority such 
officer may refuse to  recognize the person as a n authorized 
agent.  
128.—(1)  The Commissioner General may, on application, 
licence persons as customs agents for the purpose of transacting 
business with  the Malaŵi Revenue Authority on behalf of other 
persons.  
(2)  An application for a licence under subs ection (1) shall be 
subject  to such conditions as may be prescribed.  
(3)  An applicant for a licence, or a licensee under this section, 
shall furnish security; and pay such fees as may be prescribed.   
128A. —(1)  The Commissioner General shall, every two ye ars, 
appoint an Advisory Committee comprising officers of the Malaŵi  
Revenue Authority, whose functions shall include — 
(a)  conducting interviews for persons wishing to transact 
business of customs agents;  
(b)  ensuring compliance by customs agents with tax laws and 
customs procedures;  
(c)  assessing applications for renewal of customs agents 
licence; and  
(d)  performing such other functions as may be assigned to the 
Committee by the Commissioner General.   G/VAL/N/1/MWI/2  
 
- 63 - 
 
   (2)  The Minister shall, every two years, appoint an App eals 
Committee comprising — 
(a)  three officers of the Malaŵi Revenue Authority;  
(b)  one representative of the Malaŵi Confederation of 
Chambers of Commerce and Industry;  
(c)  two representatives of any association of customs agents; 
and 
(d)  one representative of the Ministry of Industr y and Trade.  
(3)  The Appeals Committee shall be responsible for considering  
appeals from an aggrieved customs agent or an applicant for a 
licence  for a customs agent.  
129.—(1)  The master of any aircraft or vessel may, instead of  
himself performing any ac t, including the answering of questions,  
required by or under this act to be performed by him, appoint an  
agent on his behalf and at his risk to perform any such act, and 
any such act performed by such agent shall in all respects and for 
all purposes be de emed to be the act of the master, so, however,   
 
 
 
 
 
 
 
 
 
Master may 
appoint agent  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
- 64 - 
 
   that the personal attendance of the master may be demanded at 
any time by  the proper officer at any port.  
(2)  An agent appointed under th e terms of subsection (1) shall  
furnish security to the satisfaction of the Controller for the 
protection of  the revenue and compliance with the customs laws.  
130.  Any authorized agent or an agent appointed under 
section  129 who performs any act on behalf  of his principal or of 
the master of  an aircraft or vessel shall, for the purposes of the 
customs laws, be  deemed to be such principal or master in 
respect of such act and shall,  accordingly be personally liable for 
the performance of all related acts  and obligations including the 
payment of any duty and the answering  of any questions which 
may be required of the principal or master  under the provisions 
of the customs laws, and may be prosecuted for  any offence 
committed by the principal or master as if he  had himself  
committed the offence:  
Provided that nothing herein contained shall relieve the principal  
or master from liability for the performance of any act or 
obligation  under the customs laws or from prosecution under the 
customs  laws. 
131.  Any princi pal or master of an aircraft or vessel who 
authorizes  any other person to act for him for any purpose under 
the customs laws  shall be liable for the acts and statements of 
such other person in respect  of that authorization and may 
accordingly be prosecuted  for any offence  committed by such 
other person as if the principal or master had himself  committed 
the offence:  
Provided that — 
(a)  nothing herein contained shall relieve such other person 
from any liability to prosecution in respect of any such 
offence;  
(b)  neither the principal or master nor the other person shall 
be sentenced to imprisonment for any such offence unless 
it is shown that he was knowingly concerned in the act 
which constituted such offence.  
PART XVII  
Offences and Penalties  
132.  Any perso n who — 
(a)  being required by or in accordance with the customs laws 
to answer any question or supply any information fails or 
neglects to do so or gives or makes any untrue, incorrect, 
false or incomplete answer or representation;  
(b)  being required by o r in accordance with the customs laws 
to perform any act or to comply with any provision or 
condition thereof, fails or neglects to do so;   
 
 
 
Liability of  
Agent  
 
 
 
 
 
 
 
 
 
 
 
Liability of  
principal for  
acts of other  
persons  
 
 
 
 
 
 
 
 
 
Offences in  
respect of  
persons  
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
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30 of 1969  
 
 
 
 
 
 
Accessories  
etc. 
 
 
 
 
 
 
 
 
 
Offences in  
respect of  
goods  
30 of 1969  
11 of 2003  (c)  assaults, abuses, resists, obstructs, hinders or interferes 
with any officer or police officer, or any person aiding or 
assisting an officer or police officer, in the exercise of his 
powers or the performance of his duties under the customs 
laws;  
(d)  rescues any person apprehended for any offence against 
the provisions of the customs laws or who prevents such 
apprehension;  
(e)  counterfeits or without authority uses any seal, signature, 
initials or other mark of, or used by, any officer for any 
purpose relating to the customs laws;  
(f)  removes, breaks, damages, defaces, destroys, cuts away, 
casts adrift, maliciously shoots at, or in any way interferes 
or tampers with any lock, seal, sign, mark, fence, barrier, 
rope, chain, anchor, buoy, conveyance or other thing used 
by the Department for any purpose under the customs 
laws;  
(g)  fails to stop at a customs barrier established  in accordance 
with section 16 (7);  
(h)  falsely holds himself out to be an officer;  
(i)  uses any place as a customs area unless it is properly 
licensed, appointed or approved under the customs laws as 
such; or  
(j)  conspires with another to commit an of fence against the 
customs laws,  
shall be guilty of an offence.  
133. Any person who — 
(a)  is an accessory before or after the fact to the commission 
of; 
(b)  counsels or procures any other person to commit; or  
(c)  attempts, causes, permits, aids, connives  at or abets the 
commission of,  
any offence against the customs laws shall be deemed to have 
committed such offence and shall be punishable as if he had 
himself committed such offence.  
134. Any person who — 
(a)  imports, exports, carries coastwise or in tr ansit, loads, 
unloads, removes, possesses or conveys goods contrary to 
the provisions of the customs laws;  
(b)  imports or exports any goods in pursuance of any 
document or computer records and other electronic data in 
which a false declaration has been ma de; 
(c)  except in accordance with the customs laws, buys, 
receives, harbours, offers for sale or deals in, or has in his 
possession any goods subject to customs control;   G/VAL/N/1/MWI/2  
 
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   (d)  except in accordance with the customs laws, conceals, 
moves, alters, damages,  destroys, removes, disposes of or 
in any way interferes or tampers with goods subject to 
customs control;  
(e)  offers for sale or deals in or possesses any goods under the 
pretence that they are smuggled goods whether or not 
they are in fact smuggled good s,  
shall be guilty of an offence.  
135.—(1)  Any person who — 
(a)  makes or signs any declaration, bill of entry, certificate or 
other document or computer records and other electronic 
data made for submission to an officer which is untrue or 
incorrect;  
(b)  being required by or in accordance with the customs laws 
to produce any book, document or computer records and 
other electronic data or other thing within his possession or 
control, fails or neglects to do so;  
(c)  being required by, or in accordance w ith, the customs laws 
to keep or submit any book or document or computer 
records and other electronic data — 
 (i)  fails or neglects to keep or submit such book or 
document or computer records and other electronic 
data;  
 (ii)  fails or neglects to make an e ntry in such book or 
document or computer records and other electronic 
data in good time;  
 (iii)  with intent to deceive erases or obliterates any entry 
in such book or document or computer records and 
other electronic data;  
 (iv)  with intent to deceive m utilates or tears any page or 
leaf in or from such book or document or computer 
records and other electronic data;  
 (v)  with intent to deceive destroys, conceals or makes 
away with any such book or document or computer 
records and other electronic data;  
 (vi)  forges, falsifies or frames so as to deceive any entry 
in such book or document or computer records and 
other electronic data;  
 (vii)  procures or attempts to procure any such book or 
document or computer records and other electronic 
data which is fo rged, falsified or framed so as to 
deceive;  
(d)  knowingly uses or attempts to use for any purpose of the 
customs laws any book or document or computer records 
and other electronic data which has been forged, falsified 
or framed so as to deceive;  
(e)  with intent to  deceive, brings into Malaŵi or has in his 
possession any blank or incomplete invoice, bill head or 
other similar document or computer records and other 
electronic data   
 
 
 
 
 
 
 
 
 
 
Offences in  
respect of  
documents,  
books,  
licences, etc.  
11 of 2003  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Offences in  
respect of  
conveyances  
 
 
 
 
 
 
 
 
 
 
Offences by  
masters or  
persons in  
charge of  
conveyances   capable of being filled out and used as an invoice for 
imported goods; or  
(f)  uses any licence, permit, certif icate or other document or 
computer records and other electronic data issued under 
the customs laws in any manner contrary to the provisions 
or conditions of the customs laws or of such licence, 
permit, certificate or other document or computer records 
and other electronic data,  
shall be guilty of an offence.  
(2)  For the purposes of this section, the forgery of a document 
or computer records and other electronic data is the making of a 
false document or computer records and other electronic data, 
knowing it to be false, with the intention that it shall in any way 
be used or acted upon as genuine whether within Malaŵi or not, 
and making a false document or computer records and other 
electronic data includes making any false material alteration in a 
genuine document or computer records and other electronic data, 
whether by addition, inser tion, obliteration, erasure, removal, or 
otherwise.  
136.—(1)  Any person who uses a conveyance having a false 
bulkhead, false bow or stern, double side or bottom, or any 
secret or disguised place, adapted for the purpose of smuggling 
goods, shall be guilt y of an offence unless he proves that he was 
unaware of such condition of such conveyance.  
(2)  Where, on any conveyance being boarded by an officer, any 
goods subject to customs control are found therein, and on such 
conveyance being subsequently boarded,  whether by the same or 
another officer, such goods or any part thereof are no longer 
therein or additional goods subject to customs control are found 
therein, then unless the master of such aircraft or vessel or the 
person in charge of such vehicle accoun ts for such goods to the 
satisfaction of the officer or proves that he took all reasonable 
precaution to prevent the removal or addition of such goods, 
such master or person in charge shall be guilty of an offence.  
137.—(1)  Whenever any lock, mark or seal  has been placed by 
an officer upon any part of a conveyance or upon any goods on 
board any conveyance the master of the aircraft or vessel or the 
person in charge of the vehicle, as the case may be, shall ensure 
that such lock, mark or seal is not opened,  altered or broken 
except with the authority of an officer and if he fails so to ensure 
he shall be guilty of an offence unless he proves that he took all 
reasonable precautions to prevent such act.  
(2)  If— 
(a)  any conveyance is used in smuggling or in the carriage of 
smuggled goods;  
(b)  any vessel fails to stop for boarding when lawfully required 
to do so;   G/VAL/N/1/MWI/2  
 
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   (c)  any ship fails to depart from Malaŵi within twenty -four 
hours after being so required by an officer; or  
(d)  any goods on any conveyance are  thrown overboard, 
staved or destroyed to prevent seizure,  
the master of the aircraft or vessel or the person in charge of the 
vehicle, as the case may be, shall be guilty of an offence unless 
he proves that he took all reasonable precautions to prevent t he 
act which constituted the offence.  
138.  Any person who — 
(a)  uses, or permits to be used, any customs area in 
contravention of any of the terms of the licence, 
appointment or approval for such customs area;  
(b)  not being an officer in the course of h is duty, or the 
licensee or owner of a customs area, or the authorized 
employee of such licensee or owner, opens or enters any 
part of that customs area without lawful excuse or without 
the permission of the proper officer;  
(c)  opens or enters any part of  a customs area contrary to the 
orders of an officer or refuses to leave any part of a 
customs area when lawfully directed to do so by an officer; 
or 
(d)  removes any goods from a customs area without the 
permission of the proper officer,  
shall be guilty of an offence.  
139.—(1)  Any officer who — 
(a)  directly or indirectly asks for or takes, in connexion with 
any of his duties, any payment or other reward 
whatsoever, whether pecuniary or otherwise, or any 
promise or security for such payment or reward, not  being 
a payment or reward which he is lawfully entitled to claim 
or receive; or  
(b)  enters into or acquiesces in any agreement or conspires 
with any person to do, abstain from doing, permit, conceal, 
or connive at, any act or thing whereby the revenue i s or 
may be defrauded, or which is contrary to the provisions of 
the customs laws or the proper execution of his duty; or  
(c)  discloses, except for the purposes of the customs laws, or 
when required to do so as a witness in any court, or with 
the approval  of the Controller, any information relating to 
any person acquired by him in the performance of his 
duties,  
shall be guilty of an offence.  
(2)  Any person who, without lawful authority — 
(a)  directly or indirectly offers or gives to any officer any 
paymen t or reward whatsoever, whether pecuniary or 
otherwise, or any promise or security for any such payment 
or reward; or   
 
 
 
 
 
 
 
 
 
 
Offences in  
respect of  
customs areas  
 
 
 
 
 
 
 
 
 
 
 
Offences by or  
in relation to  
officers  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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Special  
offences in  
respect of  
excise  
25 of 2011  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Offences by  
officers of  
corporations,  
etc. (b)  proposes or enters into any agreement or conspires with 
any officer,  
in order to induce him to do, abstain from doing, permit, conceal 
or conni ve at, any act or thing whereby the revenue is or may be 
defrauded, or which is contrary to the provisions of the customs 
laws or the proper execution of the duty of any officer, shall be 
guilty of an offence.  
140.  Any person who — 
(a)  manufactures any ex cisable goods contrary to the 
provisions of the customs laws;  
(b)  is found without lawful excuse in any place where the 
illegal manufacture of excisable goods is being carried out;  
(c)  without lawful authority deals in or has in his possession, 
custody or control any manufactured or partially 
manufactured excisable goods upon which duty has not 
been paid;  
(d)  without lawful authority or payment of any duty which may 
be due, imports any excisable goods after they have been 
exported;  
(e)  imports, keeps, possesses or uses any still, the keeping, 
possession or use of which is not authorized in accordance 
with a certificate issued by the Controller, or an excise 
licence;  
(f)  supplies the means or materials for, or assists in 
establishing, repairing, maintai ning or working any still, the 
keeping and using of which has not been authorized under 
the customs laws, knowing at the time when he so supplies 
or assists that it was such a still;  
(g)  contravenes the provisions of section 82 (f);  
(h)  fails to pay exci se tax;  
(i)  makes a late payment of excise tax;  
(j)  makes an underpayment of excise tax;  
(k)  makes a late submission of a return;  
(l)  fails to submit a return;  
(m)  submits an incorrect return; or  
(n) issues a cheque that is subsequently dishonoured by  a 
bank, regardless of the reason for the bank dishonouring 
the cheque,  
shall be guilty of an offence.  
141.  Any contravention of the customs laws by a person acting 
in his capacity as a director, manager, secretary or other similar 
officer or a partner o f a company, firm, society or other body of 
persons shall be deemed to be a contravention by such company, 
firm, society or other body of persons as the case may be.   G/VAL/N/1/MWI/2  
 
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   142.—(1) Any person guilty of an offence under this Act with  
intent to defraud the Gov ernment of any duty or to evade any  
restriction or prohibition on the importation or exportation of any  
goods shall — 
(a)  in the case of dutiable goods which are not prohibited 
goods, be fined not less than three times the amount of the 
duty or K10,000 whi chever is the lesser and not more than 
ten times the amount of the duty or K10,000 whichever is 
the greater and shall be liable to imprisonment for three 
years;  
(b)  in the case of prohibited goods, be fined not less than three 
times the value of the goods  or K10,000 whichever is the 
lesser and not more than five times the value of the goods 
or K10,000 whichever is the greater and shall be liable to 
imprisonment for three years;  
(c)  in the case of an offence punishable under paragraphs ( a) 
or (b), where su ch person has previously been convicted of 
such an offence the minimum fine shall be double that 
otherwise provided for;  
(d)  in the case of goods which are neither dutiable nor 
prohibited be liable to the penalties provided for in 
section  143. 
(e)  in the  case of taxable goods or taxable services, to be fined 
not less than three times the amount of duty or K10,000, 
whichever is the lesser, and not more than ten times the 
amount of duty or K10,000, whichever is the greater, and 
shall be liable to imprisonme nt for three years.  
(2)  Notwithstanding any other provisions of the customs laws 
the amount of duty or the value of goods for the purposes of this 
section and  of sections 143, 146 (5) and 162 may be determined 
by the Controller,  and a certificate of such amount of duty or 
value under the hand of the  Controller shall be prima facie 
evidence of the amount of duty or the  value of such goods.  
143.  Any person guilty of an offence against this Act for which 
no penalty is otherwise specifically provided shall be  liable to a 
fine of  K10,000 or to three times the value of the goods in 
respect of which the  offence was committed, whichever is the 
greater, and to imprisonment  for three years.  
143A.  Any person who commits an offence under section 140 
(g) shall be liab le on conviction to a fine of five times the Excise 
or revenue  involved in the commission of the offence and to 
imprisonment for two  years.  
143B.  Any person who contravenes — 
(a)  section 140 (h) shall be liable to pay the excise tax plus a  
penalty of twen ty per cent of the excise tax;  Penalties  
for certain  
offences  
5 of 1972  
37 of 1998  
 
 
 
 
 
 
 
 
 
 
 
37 of 1998  
 
 
 
 
 
 
 
 
 
 
General  
penalty  
37 of 1998  
 
 
Penalty for  
offences  
committed  
under s. 140  
12 of 2008  
Administrative  
penalties  
25 of 2011  
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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Offences  
cognizable  
 
 
 
Goods liable  
to forfeiture  
 
 
 
 
 
 
 
13 of 1973  (b)  section 140 ( i) shall be liable to pay the total excise tax 
plus a penalty of twenty per cent of the excise tax, and an 
additional penalty of five per cent of the to tal excise tax 
due, for every month that lapses after the month when 
payment of the total excise tax became due;  
(c)  section 140 ( j) shall be liable to pay the total excise tax 
underpaid plus a penalty of twenty per cent of the 
underpaid excise tax;  
(d)  section 140 ( k) shall be liable to a penalty of K20,000, and 
K1,000 for each additional day;  
(e)  section 140 ( l) shall be liable to a penalty of K100,000;  
(f)  section 140 ( m) shall be liable to a penalty of twenty per 
cent of the total excise tax which w ould otherwise have 
been payable if the return was correct; and  
(g)  section 140 ( n) shall be liable to pay in cash or through a 
bank certified cheque the total amount referred to drawer 
plus a penalty of thirty per cent of the value of the cheque.  
144.  All offences under the customs laws shall be cognizable to 
the police.  
PART XVIII  
Forfeiture, Seizure, Embargo and Abandonment  
145.—(1)  Any goods in respect of which an offence has been 
committed under the customs laws shall be liable to forfeiture.  
(2)  Any conveyance which has been used without lawful 
authority for the importation, landing, removal, conveyance, 
exportation or carriage coastwise or in transit of goods liable to 
forfeiture, shall be liable to forfeiture:  
Provided that no conveyance engaged  in any public service for 
the conveyance of passengers or goods and operated in 
accordance with a public timetable shall be liable to forfeiture 
except on the specific authority of the Minister.  
(3)  In addition to any other forfeiture under this section — 
(a)  where any manufacturer of dutiable goods is guilty of an 
offence under the customs laws in respect of those goods, 
all goods in respect of which excise duty or surtax is 
payable or has been paid and all substances, spirits, 
mixtures or compounds used  in the preparation of dutiable 
goods found in the possession of the manufacturer or on 
his premises, and all machinery, utensils and materials for 
the manufacture of such goods shall be liable to forfeiture;   G/VAL/N/1/MWI/2  
 
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   (b)  where any goods are liable to forfeitur e, then the package, 
cask, receptacle or utensil in which such goods are 
contained, and all the contents of such package, cask, 
receptacle or utensil shall also be liable to forfeiture 
therewith; and  
(c)  any security retained by the Controller in respect of any 
goods or conveyance liable to forfeiture shall itself be liable 
to forfeiture.  
146.—(1)  An officer or police officer may seize any goods or  
conveyance which he reasonably suspects may be liable to 
forfeiture.  
(2)  Where any goods or conveyance are seized under the 
customs  laws, the proper officer shall, within 30 days of such 
seizure, give notice  to the owner in writing of such seizure:  
Provided that no notice shall be required where — 
(a)  within such period of 30 days either a person has been 
prose cuted for an offence by reason of which such goods or 
conveyance were seized or such offence has been dealt 
with under Part XIX; or  
(b)  no owner can with reasonable diligence be found.  
(3)  Notice of seizure given to any person coming within the 
definitio n of owner in respect of the goods or conveyance seized 
shall be deemed  to be notice to all persons coming within such 
definition.   
(4)  Any goods or conveyance which have been seized shall, as 
soon as convenient, be delivered into the care of the proper 
officer or, in the  event of their being of such nature that they 
cannot be so delivered, the  officer seizing such goods or 
conveyance may declare them as having  been so delivered in the 
place where he found them.  
(5)  If any goods or conveyance which are li able to forfeiture 
cannot  be found or recovered, the Controller, without delegation, 
may declare  that the person from whom such goods or 
conveyance would have been  seized shall deposit with the 
Controller a sum of money equal to the duty  paid value of such  
goods or conveyance at that time and the Controller  may recover 
such amount by civil   
 
 
 
 
 
 
 
 
Seizure of  
goods  
5 of 1972  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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   action in a court of competent jurisdiction.  Any such amount so 
deposited  or recovered shall be dealt with as if it were itself such 
seized goods or  conveyance.  
147.—(1) Where any goods or conveyance are seized in 
accordance  with the customs laws, then — 
(a)  they shall be restored immediately to the owner if 
proceedings for an offence in respect t hereof are time -
barred;  
(b)  if any person is prosecuted for an offence by reason of 
which such goods or conveyance were seized, such goods 
or conveyance shall be detained until the determination of 
such prosecution and thereupon dealt with in accordance 
with section 159;  
(c)  in any other case, such goods or conveyance shall be 
detained  until 30 days after the date of the seizure or the 
giving of any required  notice of seizure, whichever is the 
later, and, if no claim is made  therefor in accordance with 
subsection (2), such goods or conveyance  shall be 
forfeited:  
Provided that where any goods are seized which are of a 
perishable  nature or are animals, the Controller, without 
delegation, may direct that  such goods be sold forthwith in such 
manner as he may d eem fit and the  net proceeds of such sale, 
after the deduction of the duty, if any, and the  expenses of such 
sale, shall be retained and dealt with as if they were  such seized 
goods.  
(2)  Where any goods or conveyance are seized in accordance 
with the  customs laws and no proceedings have been instituted in 
respect of an  offence by reason of which such goods or 
conveyance were seized, the  owner thereof may claim such 
goods or conveyance within 30 days of  the date of the seizure or 
of the giving of any requir ed notice of seizure,  whichever is the 
later, by notice of claim in writing to the Controller.  
(3)  The Controller may within three months of the date of 
seizure  or of the giving of any notice of seizure, whichever is the 
later, permit  any goods or conveya nce which have been seized in 
accordance with  the customs laws and for which a notice of claim 
in accordance with  subsection (2) has been received by him — 
(a)  to be restored conditionally or unconditionally to the 
claimant; or  
(b)  to be delivered to the claimant upon the payment by him of 
any duty payable; or  
(c)  to be delivered to the claimant upon the giving by him of 
such security as the Controller may think appropriate for 
the payment of the full duty -paid value of such goods or 
conveyance in the eve nt of their forfeiture, and upon 
compliance with and subject to such conditions as the 
Controller may impose.   
 
 
 
Detention and  
disposal of  
seized goods  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
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Forfeited  
goods  
 
 
 
 
 
 
 
 
 
Embargo  
on goods  (4)  If, within 30 days after the making of a claim for any goods 
or conveyance in accordance with subsection (2), the Controller 
does not  restore or deliver them to the claimant or delivers them 
upon the giving  of security under subsection (3) (c), the claim ant 
may, within three  months of the date of seizure, or of the giving 
of any required notice  of seizure, whichever is the later, institute 
proceedings for the recovery  of such goods or conveyance or of 
any security given therefor, giving  notice in writing to the 
Controller of the institution of such proceedings.  
(5)  Where a claimant does not institute proceedings in 
accordance  with subsection (4) such goods or conveyance or any 
security given  therefor shall be forfeited.  
(6)  Where a conveyance to be resto red or delivered to the 
claimant  under subsection (3) has a false bulkhead, false bow or 
stern, double  side or bottom, or any secret or disguised place, 
adapted for the purpose  of smuggling goods, the owner of such 
conveyance shall, as a condition  of such restoration or delivery of 
the conveyance to him remove such  false bulkhead, false bow or 
stern, double side or bottom or such secret  or disguised place to 
the satisfaction of the Controller and if the owner  refuses, fails or 
neglects to effect such remova l within such reasonable  period as 
the Controller may direct, the conveyance shall be forfeited.  
148.  Where any goods are forfeited under the customs laws 
such goods shall, without compensation, vest in the Government 
and may be  sold, destroyed or otherwi se disposed of as the 
Controller thinks fit. If  the goods are sold the Controller may 
make such payments out of the  proceeds of the sale as he thinks 
fit in respect of expenses incurred in the  sale, carriage charges 
claimed by and due to any carrier, or wa rehouse  rent, storage 
charges and porterage charges : 
Provided that any claim for such payment shall be made in 
writing  and shall be delivered to the Controller not later than six 
months after  the sale of the goods.  
149.—(1)  Where an officer has reason to believe that an offence  
has been committed under the customs laws in respect of any 
goods  which have been released from customs control and in 
respect of which  any proceedings could be commenced under the 
customs laws, he may,  instead of seizing such goods , place an 
embargo on them regardless of  where or in whose possession 
such goods are found.  
(2)  Where an embargo has been placed on goods by an officer,  
that officer shall forthwith give notice to the owner in writing of 
such embargo.  
(3)  Notice of embar go given to any person coming within  the 
definition of owner in respect of the goods upon which the   G/VAL/N/1/MWI/2  
 
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   embargo has been placed shall be deemed to be notice to all 
persons  coming within such definition.  
(4)  Except with the permission in writing of the prop er officer no  
person shall remove or in any way deal with goods upon which 
embargo  has been placed until the embargo has been withdrawn 
in writing by the  proper officer.  
150.  Where any goods are subject to customs control the 
Controller  may, subject to su ch conditions as he may impose, 
permit the owner  of such goods to abandon them to the 
Department and in that case  the Controller shall, if so requested 
at the time, remit or refund the  duty payable or paid on such 
goods, as the case may be. Upon such  aband onment such goods 
shall, without compensation, vest in the  Government and may, at 
the expense of the owner thereof, be sold,  destroyed or 
otherwise disposed of in such manner as the Controller  may 
direct : 
Provided that this section shall not apply to goods  which are 
seized  or forfeited or which are placed under embargo under 
section 149, or in  respect of which an offence has been 
committed.  
151.  For the avoidance of doubt, any action taken in accordance 
with this Part shall not — 
(a)  prevent or effect the institution of any proceedings or any 
action taken under any written law against any person 
from whom goods or any conveyance are liable to 
forfeiture or have been seized, or in respect of any such 
goods or conveyance;  
(b)  prevent the settlement of any ca se by the Controller under 
Part XX;  
(c)  affect liability for the payment of any duty in respect of 
goods seized or forfeited;  
(d)  entitle any person to claim any refund or remission of duty 
paid or payable in respect of goods seized or forfeited or 
other wise dealt with under this Part; or  
(e)  authorize the sale or disposal of prohibited goods except in 
accordance with the written law under which they are so 
prohibited.  
PART XIX  
Legal Proceedings  
152.  Any civil proceedings under the customs laws relating  to 
any claim to any goods which have been seized under the 
customs laws, and  any claim to any duty, rent, charge, expense 
or other sum, payable under  the customs laws, may be heard 
and determined without limit of amount  before a court of a 
Resident Magist rate.  
 
 
 
 
 
 
 
Abandonment  
of goods  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Saving  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Jurisdiction  
in respect of  
claims  
 
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
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  General  
immunity  
from legal  
proceedings  
 
Actions by  
or against the  
Controller  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Limitation of  
proceedings  153.  Except  as otherwise specifically provided in the customs  
laws, no claim shall lie against the Government, the Department, 
the Controller, nor any officer for anything done in good faith 
under the  powers conferred by the customs laws.  
154.—(1)  Where under the pr ovisions of the customs laws any  
proceedings may be brought by or against the Controller, then 
the Controller may sue or be sued by the name of the Controller 
of Customs  and Excise, and may for all purposes be described by 
that name.  
(2)  Where any proceed ings are brought against the Controller 
under  the customs laws and judgment is given against the 
Controller then,  if the court before which such proceedings are 
heard is satisfied that  there were reasonable grounds for the 
action giving rise to the institu tion of the proceedings, the 
plaintiff shall be entitled to recover anything  seized, or the value 
thereof, but shall not otherwise be entitled to any  damages, and 
no costs shall be awarded to either party : 
Provided that this subsection shall not apply to a ny action 
brought in  accordance with sections 20 and 174.  
(3)  Except as provided in subsection (2), where any proceedings 
are brought by or against the Controller, costs may be awarded 
to or against  the Controller.  
(4)  Where under the provisions of the c ustoms laws any 
proceedings  are brought by or against the Controller and — 
(a)  any sums or costs are recovered by the Controller, such 
sums or costs shall be credited to the revenue;  
(b)  any damages or costs are ordered to be paid by the 
Controller, such damages or costs shall be paid out of 
moneys appropriated for the administration of the 
Department and the Controller shall not be personally liable 
therefor.  
155.—(1)  Any proceedings for an offence against the customs 
laws may be commenced within two yea rs of the date of the 
offence and the  powers of seizure under section 146 may be 
exercised within two years  of the date when the goods first 
became liable to seizure:  
Provided that — 
 (i)  in any case where fraud is a material element the 
said periods  of tw o years shall be extended to five 
years; and  
 (ii)  prohibited goods may be seized at any time.   
(2)  For the purposes of this section, the date when any goods  
are seized shall be deemed to be the date of commencement of 
any proceedings for an offence in r espect of such goods.   G/VAL/N/1/MWI/2  
 
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   156.  In any proceedings under the customs laws — 
(a)  it shall not, unless it is expressly so provided, be necessary 
to prove guilty knowledge;  
(b)  the burden of proving — 
 (i)  the place of origin of any goods;  
 (ii)  the payment of the proper duties;  
 (iii)  lawful permission or authority; or  
 (iv)  the lawful importation, exportation, carriage 
coastwise or  in transit, loading, unloading, removal, 
possession, disposal, use  or conveyance of goods,  
shall be on the person prosecuted or on the claimant of any 
goods seized  under the customs laws;  
(c)  the fact that security has been given for the payment of 
any duty or for the compliance with any condition in 
respect of the non-payment of which or non -compliance 
with which the proceedin gs were brought, shall not be a 
defence.  
157.  In any proceedings under the customs laws — 
(a)  an averment — 
 (i)  that the proceedings were instituted on the direction 
of the  Controller;  
 (ii)  that any person is or was an officer or is or was 
employed  in the prevention of smuggling;  
 (iii)  that any person is or was authorized or appointed to  
discharge or was engaged on the direction or 
concurrence of the  Controller in the discharge of, any 
duty;  
 (iv)  that any goods which were thrown overboard, 
staved,  broken or destroyed were so dealt with in 
order to prevent or avoid  seizure of those goods;  
 (v)  that any act was done within the limits of any 
customs area  or at, in or over any part of Malaŵi; or   
 (vi)  that the Controller, or any other officer, is or is not 
satisfied  as to any matter as to which he is required 
to be satisfied under the  customs laws,  
shall be prima facie evidence thereof;  
(b)  a certificate  purpoting to be signed by a government 
analyst  or a government chemist shall be receivable in 
evidence and shall be  prima facie evidence of the matters 
recorded therein;  
(c)  any entry in any book or document required to be kept for 
the purposes of the cu stoms laws, or any copy thereof 
certified under the  hand of the Controller, shall be 
receivable in evidence by or on behalf  of the Controller or 
the prosecutor and shall be prima facie evidence  of the 
matters recorded therein;  Provisions  
relating to  
burden  of 
proof 
 
 
 
 
 
 
 
 
 
 
Provisions  
relating to  
evidence  
25 of 1988  
11 of 1989  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1990 G/VAL/N/1/MWI/2  
 
- 78 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
25 of 1988  
 
 
 
11 of 1989  
 
 
 
 
 
Provisions  
relating to  
witnesses  
 
 
 
 
 
 
 
Effect of  
conviction  
or acquittal  
on goods or  
conveyance  
liable to  
forfeiture  (d)  any certificate or copy of an official document purporting to  
be certified under the hand and seal or stamp of office of 
any public  officer or of an officer of the customs and excise 
of any country shall  be receivable in evidence and shall  be 
prima facie evidence of the  matters recorded therein;  
(e)  any invoice or other document submitted or used by any  
person for any purpose under the customs laws, and any 
copy thereof,  may be produced as evidence by or on behalf 
of the Controller or  the prosecution in any proceedings 
without calling the person who  prepared or signed it;  
(f)  when any goods reasonably believed to be liable to 
forfeiture  are seized, it shall be sufficient to open and 
examine 10 per cent only  of each description of package o r 
receptacle in which such goods are  contained and, if 
necessary, to test only a representative sample of  the 
contents thereof, chosen at random, and the court shall 
presume  that the goods contained in the unopened 
packages and receptacles  of the same desc ription, and the 
balance of the contents when tested,  are of the same 
nature, quantity and quality as those found in similar  
packages or receptacles which have not been opened or 
tested as the  case may be;  
(g)  a certificate signed by the Controller — 
 (i)  that a person was or was not, at any date, registered 
under  Part XIIA; or  
 (ii)  that any return required by or under Part XIIA has 
not been  made or had not been made at any 
specified date;  
 (iii)  that any surtax shown as due on any return or 
assessment  made in pursuance of section 110L has 
not been paid,   
shall be prima facie  evidence thereof.  
158.—(1)  No witness on behalf of the Government or of the  
Controller in any proceedings under the customs laws shall be 
compelled  to disclose the fact that he rec eived any information 
relating to any  customs or excise matter, or the nature of any 
such information, or the  name of the person who gave any such 
information, or any matter which  might lead to his discovery.  
(2)  No officer or police officer appearing as a witness in any  
proceedings under the customs laws shall be compelled to 
produce  any report, or any information received by him in his 
official  capacity.  
159.—(1)  Where any person is prosecuted for any offence 
against  the customs laws and any goods or an y conveyance have 
been seized  by reason of the commission of such offence, then, 
on the conviction of  such person of such offence, such goods and 
conveyance shall without  further order, be forfeited.   G/VAL/N/1/MWI/2  
 
- 79 - 
 
   (2)  If any goods or conveyance liable to forfeiture under 
section  145 cannot be found or recovered, the court convicting 
the offender may order him to pay to the Controller an amount 
equal  to the duty -paid value of such goods or conveyance at the 
time of  the offence.  
(3)  Where any person is prosecuted for any offence against the  
customs laws and goods have been seized under section 146, 
then on the acquittal of such person the court may order such 
goods  either —  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2000 G/VAL/N/1/MWI/2  
 
- 80 - 
 
   (a)  to be released to the person from whom they we re seized, 
or to the owner thereof, subject to payment of any duty 
payable and to such conditions as the court may impose; 
or 
(b)  to be forfeited where the court is satisfied that, 
notwithstanding such acquittal, an offence has been 
committed in respect o f such goods,  
but where the court does not at that time make such an order 
then such goods shall be released to the person from whom they 
were seized.  
160.  Where proceedings have been instituted pursuant to a 
notice  under section 147 (4) for the recovery  of such goods, 
conveyance or  security, then — 
(a)  if the claimant fails to satisfy the court that such goods, 
conveyance or security were not liable to forfeiture under 
the customs laws, they shall be forfeited;  
(b)  if the claimant does so satisfy the co urt, such goods, 
conveyance or security shall be released to the claimant 
subject to payment of any duty payable and to such 
conditions as may be imposed:  
Provided that a court shall not release such goods, conveyance or  
security to any claimant unless it is satisfied that the claimant is 
the owner  thereof or, by reason of any interest therein is entitled 
to the possession  thereof. If the court is not so satisfied, such 
goods, conveyance or  security shall be forfeited as if no claim 
thereto had been made.  
161.—(1)  Notwithstanding the provisions of sections 159 (1) 
and 160, where a conveyance is liable to forfeiture under section 
145 (2)  such conveyance shall not be forfeited — 
(a)  unless and until the owner of the conveyance (if he can 
with reasonable dilig ence be found) has been given an 
opportunity of being heard; and  
(b)  if the said owner satisfies the court that the offence in 
respect of which the conveyance was rendered liable to 
forfeiture was committed without his knowledge or 
consent, and that he wa s unable to prevent it.  
(2) Notwithstanding the provisions of sections 159 (1) and 160,  
goods (other than prohibited goods), or a conveyance liable to 
forfeiture  shall not be forfeited if the owner thereof satisfies the 
court that the  offence in respect of  which they were rendered 
liable to forfeiture was  committed without his knowledge or 
consent and that he was unable to  prevent it, or if such goods or 
conveyance were acquired by him after  the commission of the 
said offence, that they were acquired for th eir true  value and 
without knowledge that they were liable to forfeiture.   
 
 
 
 
 
 
 
 
 
 
 
 
Proceedings  
for recovery  
of goods etc.  
 
 
 
 
 
 
 
 
 
 
Innocent  
owners to be  
heard before  
forfeiture  
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
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Settlement by  
agreement  
 
 
 
 
 
 
 
 
 
Orders  of 
settlement  
 
 
 
 
 
 
 
 
 
 
 
 
Declarations  
and signing of  
documents  (3)  For the purpose of subsections (1) and (2) "owner " shall not 
include the lessor or seller under a hire purchase agreement or  
an instalment sale agreement, or a principal acting through a n 
authorized agent.  
PART XX  
Settlement of Cases by the Controller  
162.—(1)  Where any person in writing admits that he has 
committed  an offence against the customs laws and agrees to 
pay any duty payable  and a specified sum of money, not 
exceeding the amou nt of the fine  to which he would have been 
liable if he had been prosecuted and  convicted for the offence, 
the Controller may, without delegation, settle  the case on such 
terms, or the Controller may order any goods liable to  forfeiture 
in connection there with to be forfeited.  
(2)  If criminal proceedings have been instituted against a person 
for an offence under the customs laws, the powers of settlement 
conferred  by subsection (1) shall not be exercised without the 
prior approval of the  Director of Public  Prosecutions.  
163.  Where the Controller makes an order of settlement under 
this Part, then — 
(a)  such order shall be put into writing;  
(b)  such order shall specify the offence which the person 
committed and the penalty imposed by the Controller 
includin g the details and value of any goods forfeited;  
(c)  a copy of such order shall be given to the offender if he so 
requests;  
(d)  the offender shall not be liable thereafter to prosecution in 
respect of such offence and if any such prosecution is 
brought it  shall be a good defence for the offender to prove 
that the offence with which he is charged has been settled 
in accordance with this Part;  
(e)  such order shall be final and not subject to appeal;  
(f)  such order may be enforced in the same manner as an 
order of a court of competent jurisdiction;  
(g)  the settlement shall not be treated as a conviction of an 
offence.  
PART XXI  
General  
164.—(1)  Where in the customs laws any declaration is  
authorized or required to be made, then such declaration may, in  
addition to the provisions of any other written law, be made  
before the proper officer.   G/VAL/N/1/MWI/2  
 
- 82 - 
 
   (2)  Where in the customs laws any document is authorized or  
required to be signed in the presence of any particular officer, 
then if  such document is signed in the pres ence of a witness who 
is approved  by, and whose signature is known to, that particular 
officer, such  document shall be deemed for the purposes of the 
customs laws to  have been signed in the presence of that 
particular officer.  
165.—(1)  A declaration, othe r than a declaration in respect of a  
provisional entry under section 34, which contains any omission,  
inconsistency, error or misrepresentation shall be invalid whether 
or not  such declaration has been accepted by an officer or the 
goods declared  therein e ntered:  
Provided that such invalidity shall not affect the use of such  
declaration as evidence of the commission of any offence under 
the customs laws.  
(2)  An invalid declaration shall be validated by the person 
making  such declaration in such manner and within such period 
as may be  prescribed.  
(3)  Any goods while invalidly declared shall be deemed to be  
uncustomed goods.  
166.  Where any document written in a language other than 
English  is presented to any officer for any purpose connected 
with the custom s laws, such officer may require a translation into 
English to be made, at  the expense of the owner or person 
presenting such document, by such  person as the Controller may 
approve.  
167.  Every person carrying on any business which involves 
handling  or dea ling with go ods shall keep or cause to be kept 
within Malaŵi,  in the English language, reasonable and proper 
records and accounts  in indelible writing or in electronic data of 
all his transactions, to  the satisfaction of the Controller. Every 
such person shall, if so  required at any time within a period of 
two years after the date of the  importation or purchase of any 
goods, produce any bills of lading,  rail notes, invoices and all 
other documents and books containing any  particulars regarding 
those goods, and shall al low such documents  and books at all 
reasonable times within such period to be open for  inspection by 
an officer in the course of his duty.  
168.  Subject to such conditions as he may impose and to the  
giving of such security as he may think appropriate, the  proper  
officer, in respect of any goods subject to customs control, may  
permit — 
(a)  such goods to be packed, skipped, bulked, sorted, 
separated, put into lots, repacked or altered, in a customs 
area;   
 
 
 
 
 
 
 
Invalid  
declaration  
 
 
 
 
 
 
 
 
 
 
Translation  
of foreign  
documents  
 
 
 
 
 
Persons  
carrying on  
business to  
keep proper  
records  
11 of 2003  
 
 
 
 
 
Operations  
in respect of  
goods subject  
to customs  
control  
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 83 - 
 
   
 
 
 
 
 
 
 
 
Transfer of  
ownership  
 
 
 
 
Wrecked,  
abandoned,  
etc. 
conveyances  
 
 
 
 
 
 
 
 
 
Uncusto med 
flotsam,  
jetsam and  
wrecks  
 
 
 
 
 
 
 
 
Power of  
Controller in  
special cases  (b)  such arrangements to be made as may be necessary for 
the preservation of such goods or for the sale, exportation 
or other disposal thereof in accordance with the customs 
laws;  
(c)  the removal of such goods from a customs area, without 
entry or the payment of duty, for such purposes and for 
such period and in such quantities as he may think fit.  
169.  The owner of any goods subject to customs control may 
transfer  the ownership to any other person who may lawfully own 
such goods,  but the proper officer may refuse to recognize any 
such transfer of  ownership unless notice thereof has been given 
to him, prior to the  transfer, by the owner.  
170.—(1)  Where any conveyance, subject to customs control, is  
lost, stranded, wrecked or abandoned or is compelled to land or 
stop within Malaŵi due to accident, stress of weather or other 
unavoidable  cause, the owner, or the master or person in charge 
of such conveyance  shall— 
(a)  with all reasonable speed report such occurrence to the 
nearest officer, police officer or administrati ve officer; and  
(b)  produce any relevant book or document and answer fully 
and truthfully any relevant question as may be required or 
put to him by an officer.  
(2)  Neither the owner nor the master or person in charge shall  
cause or permit any goods to b e removed further from the 
vicinity of  such conveyance than is necessary for the health or 
safety of persons  or the safety of the conveyance or goods, 
without the consent of the  officer to whom report is made under 
subsection (1) and shall not, save  for re asons of health or safety 
or in order to make such report, cause  or permit any person to 
leave the vicinity of such conveyance without  the consent of such 
officer.  
171.—(1)  Any person who finds or has in his possession any  
uncustomed flotsam or jetsam or any uncustomed portions of a 
lost, stranded, wrecked or abandoned conveyance or the cargo, 
stores or  baggage thereof shall with all reasonable speed give 
notice thereof to  the nearest officer, police officer or 
administrative officer and shall, if  so requi red, cause or permit 
such goods to be delivered to such officer,  police officer or 
administrative officer.  
(2)  No person shall, without the permission of the proper officer,  
remove or alter in quantity or quality any goods subject to the  
provisions of sub section (1) unless it is necessary for the 
preservation  or safe keeping of such goods.  
172.  Notwithstanding any provisions of the customs laws to the  
contrary, the Controller may, in order to meet the exigencies of 
any special case —  G/VAL/N/1/MWI/2  
 
- 84 - 
 
   (a)  permit any goo ds to be loaded on to, or unloaded and 
removed from, any conveyance at such times and places, 
and under such conditions, as he may either generally or in 
any particular case direct;  
(b)  permit any goods to be entered, and the report or 
clearance of any co nveyance to be made, in such form and 
manner, and by such person, as he may either generally or 
in any particular case direct.  
173. The Controller may, with the approval of the Minister, offer  
and order such rewards as he may think fit to be paid to any 
officer or other person for services rendered in connexion with 
the detection  of smuggling or any other offence against the 
customs laws, or in  connexion with any seizure made under the 
customs laws.  
174.  Except as otherwise specifically provided in the cus toms 
laws, all handling, storage and transportation of goods for the 
purposes of the  customs laws shall be performed at the risk and 
expense of the owner  of such goods : 
Provided that an action shall lie against the Controller for any loss 
or damage to good s or additional expense caused by the gross 
negligence  or wilful misconduct of an officer acting or purporting 
to act in his  official capacity.  
175.  The Minister may make regulations prescribing all matters  
which by this Act are required to be or may be p rescribed (except 
as otherwise provided under section 83) or which, in his opinion, 
are necessary or convenient for the better carrying out or giving 
effect to  the provisions of this Act, and without prejudice to the 
generality of the  foregoing any regulat ions made under this 
section may provide for fees  or other charges in respect of any 
act done or service rendered by any  officer.  
    SCHEDULE A   (Section 111)  
Value of Imported Goods  
1.—(a) The value of any imported goods shall be taken to be the 
normal  price, that is to say, the price which they would 
fetch at the time when the  duty becomes payable, or in the 
case of warehoused goods, at the time of  their entry for 
warehousing, on a sale in the open market between a 
buyer  and a seller independent of each other.  
(b)  The normal price of any imported goods shall be 
determined on  the following assumptions — 
 (i)  that the goods are delivered to the buyer at the port 
or place of  introduction into Malaŵi;  
 (ii)  that the seller bears all costs, charges and expen ses 
incidental  to the sale and to the delivery of the goods 
at the port or place of  introduction, which are hence 
included in the normal price;  
 (iii)  that the buyer bears all duties or taxes applicable in  
Malaŵi, which are hence no t included in the norma l 
price.   
 
 
 
 
 
 
 
 
Rewards  
 
 
 
 
 
Handling etc.  
of goods, at  
risk and  
expense of  
owner  
 
 
 
 
 
Regulations  
 
 
 
 
 
 
 
 
10 of 2014  
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
- 85 - 
 
   2.—(a) A sale in the open market between a buyer and a seller 
independent of each other pre -supposes — 
 (i)  that the price is the sole consideration;  
 (ii)  that the price is not influenced by any commercial, 
financial  or other relationship, whether by contract or 
otherwise between  the seller or any person 
associated in business with him and the  buyer or any 
person associated in business with him, other than 
the relationship created by the sale itself;  
 (iii)  that no part of the proceeds of any subsequent 
resale, other  disposal or use of the goods will accrue, 
either directly or indirectly,  to the seller or any 
person associated in business with him.  
(b)  Two persons shall be deemed to be associated in business  
with one another, if, whether directly or indirectly, either of 
them has an interest in the business or property of the 
other or both have a  common intere st in any business or 
property or some third person has  an interest in the 
business or property of both of them.  
3.  When the goods to be valued — 
 (i)  are manufactured in accordance with any patented 
invention or  are goods to which any protected design 
has been applied; or  
 (ii)  are imported under a foreign trade mark; or  
 (iii)  are imported for sale, other disposal or use under a 
foreign  trade mark,   
the normal price shall be determined on the assumption that it 
includes  the value of the right to use th e patent, design or trade 
mark in respect  of the goods.  
4.  For the purposes of paragraph 3, the expression "trade mark '' 
includes a trade name and style, and a trade mark shall be 
treated as a  foreign trade mark if it is the mark of — 
 (i)  any person by w hom the goods to be valued have 
been grown,  produced, manufactured, offered for 
sale or otherwise dealt with  outside Malaŵi; or  
 (ii)  any person associated in business with any person 
referred to  in (i) above; or  
 (iii)  any person whose rights in the trade mark are 
restricted by an  agreement with any person referred 
to in (i) or (ii) above.  
5.  In order to arri ve at the assumed costs, charges and expenses 
as set out in paragraph 1 (b) (ii), the Controller may accept such 
deduction  from the actual cost of the delivery of the goods to any 
other place in  Malaŵi as he may consider equitable.  
6.  When the Controller is satisfied that documentary evidence  
relating to the clearance of goods through a foreign port of arrival 
in Africa cannot reasonably be expected to be available at the 
time of  duty payment, he may, at the request of the importer, 
determine the  costs, ch arges and expenses set out in 
paragraph  1 (b) (ii) and such  determination in any particular case 
shall not be voided if the actual  costs, charges and expenses are 
subsequently discovered to be greater  or lesser.   G/VAL/N/1/MWI/2  
 
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       SCHEDULE B   section 114  
Customs Valu ation for Goods  
Exported From Malaŵi  
1.  In this Schedule, unless the context otherwise requires — 
"goods of like kind and quality " means export goods which are  
identical or similar in physical characteristics, quality and 
reputation  as the goods being valu ed, and perform the same 
functions or are  commercially interchangeable with the goods 
being valued, produced  by the same person or a different person; 
and 
"transaction value " means the value of export goods within the  
meaning of subsection (1) of section 1 14 of this Act.  
2.  For the purposes of this Schedule, persons shall be deemed to 
be related only if — 
(a)  they are officers or directors of one another's businesses;  
(b)  they are legally recognized partners in business;  
(c)  they are employer and employe e; 
(d)  a person directly or indirectly owns, controls or holds five 
per cent or more of the outstanding voting stock or shares 
of both of them;  
(e)  one of them directly or indirectly controls the other;  
(f) both of them are directly or indirectly control led by a third 
person;  
(g)  together they directly or indirectly control a third person; 
or 
(h)  they are members of the same family.  
3.  Subject to paragraph 7, the value of export goods shall be the  
transaction value.  
4.  The transaction value shall be a ccepted even where the buyer 
and seller are related, provided that their relationship shall not 
influence the  price.  
5.  If the value cannot be determined under the paragraphs 1  
and 2, the value shall be determined by proceeding sequentially 
through  paragr aphs 3 to 5.  
6.  The value of the export goods shall be based on the 
transaction  value of goods of like kind and quality exported at or 
about the same  time to other buyers in the same destination 
country of importation or  in its absence another destination  
country of importation adjusted in  accordance with paragraph 2.   
7.  In determining the value of export goods under paragraph 1, 
the proper officer shall make such adjustments as it appears 
reasonable to  10 of 2014  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
- 87 - 
 
   him or her, taking into consideration the relevant factors, 
including the  difference in — 
 (i)  the dates of exportation;  
 (ii)  commercial levels and quantity levels;  
 (iii)  composition, quality and design between the goods 
to be  assessed and the go ods with which they are 
being compared; and  
 (iv)  domestic freight and insurance charges depending on 
the place of exportation.  
8.  If the value cannot be determined under paragraph 3, it shall 
be based on a computed value, which shall include the 
followi ng— 
(a)  cost of production, manufacture or processing of export 
goods;  
(b)  charges, if any, for the design or brand; or  
(c)  an amount towards profit.  
9.—(1) Subject to the provisions of paragraph 2, where the value  
of the export goods cannot be determin ed under the provisions of  
paragraphs 3 and 4, the value shall be determined using 
reasonable  means consistent with the principles and general 
provisions of this  Schedule: Provided that local market price of 
the export goods may not  be the only basis for d etermining the 
value of export goods.   
(2) An exporter shall furnish a declaration relating to the value of  
export goods in the manner specified in this behalf.   
10.  When the proper officer has reason to doubt the truth or 
accuracy  of the value declared i n relation to any export goods, he 
or she may  ask the exporter of such goods to furnish further 
information including  documents or other evidence and if, after 
receiving such further  information, or in the absence of a 
response of such exporter, the proper  officer still has reasonable 
doubt about the truth or accuracy of the value  so declared, the 
transaction value shall be deemed to have not been  determined 
in accordance with subparagraph (1) of paragraph 2.  
11.  At the request of an exporter, the proper o fficer shall provide 
the exporter, in writing, the ground for doubting the truth or 
accuracy of  the value declared in relation to the export goods by 
such exporter and  provide a reasonable opportunity of being 
heard, before taking a final  decision under su bparagraph (1).   G/VAL/N/1/MWI/2  
 
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  SUBSIDIARY LEGISLATION  
CUSTOMS AND EXCISE REGULATIONS  
ARRANGEMENT OF REGULATIONS  
REGULATION  
1.  Citation  
2.  Interpretation  
PART I  
Forms  
3.  Forms  
4.  Specimens to be available  
5.  Persons to supply forms at own expense  
6.  Form 49  
7.  Completion and legibility of forms  
8.  Controller may vary, substitute, authorize or specify forms  
PART II  
Ports, etc.  
9.  Ports 
10.  Customs airports  
11.  Customs offices  
12.  Frontier roads and waterways  
PART III  
Hours of Attendance, etc.  
13.  Hours of ge neral attendance  
14.  Extra attendance  
15.  Fees for extra attendance  
PART IV  
Importation  
16.  Declarations of aircraft, vessels and vehicles  
17.  Documents to be produced with declarations  
18.  Documents to be produced in respect of trains  
19.  Documents to be produced by owner of licensed private siding  
20.  Wrecked or abandoned aircraft, etc., and wrecks  
21.  Declarations of persons  
22.  Discharge of vessels  
23.  Goods short or in excess of declarations  
24.  Period allowed for entry of goods at importati on 
25.  Retention of documents  
26.  Entry for consumption at importation  
27.  Entry for warehousing  
28.  Entry for temporary importation  
29.  Entry for transit  
30.  Entry for use as stores  
31.  Security for production of documents  
32.  Goods imported by po st 
33.  Air-freight licensees  
34.  Cargo imported by air -freight licensees  
35.  Provisional declaration  
36.  Supplementary declaration  
L.R.O. 1 /1976 G/VAL/N/1/MWI/2  
 
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  37.  Authority for delivery and removal  
38.  Authority for onward carriage of imported goods  
PART V  
Custom s Warehouses  
39.  Customs warehouse rent  
40.  Receipt for goods received  
41.  Entry of goods in customs warehouse  
42.  Application for proceeds of sale  
PART VI  
Bonded Warehouses  
43.  Applications for licences  
44.  Considerations prior to issue of licence  
45.  Issue of licence  
46.  Licences to be displayed  
47.  Marking and calibration of vats, etc.  
48.  Receipt for goods warehoused  
49.  Transfer of ownership of goods in warehouse  
50.  Goods in warehouse to be marked  
51.  Dangerous goods  
52.  Naked lights  
53.  Public sales  
54.  Manipulation of goods  
55.  Goods to be stored in bonded warehouse  
56.  Warehousing of goods  
57.  Losses in transit  
58.  Free goods deposited in warehouse  
59.  Damaged packages  
60.  Warehousing of excisable goods  
61.  Sampling of warehou sed goods  
62.  Operations on warehoused goods  
63.  Marking of packages containing liquids  
64.  Allowable deficiencies  
65.  Payment of duty on deficiencies  
66.  Surplus goods in bonded warehouse  
67.  Destruction, etc., of warehoused goods  
68.  Re-entry for warehousing  
69.  Entry of warehoused goods for consumption  
70.  Entry of warehoused goods for exportation  
71.  Goods for exportation to be labelled  
72.  Proof of exportation  
73.  Entry for re -warehousing  
74.  Authority for delivery of warehoused goods  
75.  Goods not exported, etc.  
76.  Power of Controller to vary regulations  
PART VII  
Carriage Coastwise  
77.  Coastwise declarations  
78.  Procedure at destination  
79.  Exemption from requirements  G/VAL/N/1/MWI/2  
 
- 90 - 
 
  PART VIII  
Exportation  
80.  Entry of goods for exportation  
81.  Minor consignments  
82.  Authority for exportation  
83.  Registration on exportation  
84.  Loading of ships  
85.  Outward clearance of ships  
86. Outward clearance of aircraft  
87.  Departure of vehicles and persons  
PART IX  
Stores  
88.  Warehoused and drawback good s for use as stores  
89.  Other goods for use as stores  
PART X  
Transit  
90.  Transit routes  
91.  Transit goods not exported in time allowed  
92.  Diversion from transit  
PART XI  
Excise  
93.  Entry of premises  
94.  Transfer of licence  
95.  Appeal against revocat ion or refusal to issue or renew  
96.  Apparatus, etc.  
97.  Marking of entered rooms, etc.  
98.  Entry for consumption  
98A.  Requirement for registration  
98B.  Application  
98C.  Documentation to accompany registration  
98D.  Validity period of licence  
98E.  Time of lodgment of application  
98F.  Procedure for obtaining tax stamps  
98G.  Accounting for purchased cigarette tax stamps  
98H.  Keeping of records  
99.  Entry for exportation  
100.  Entry for removal to other entered premises  
101.  Loss or destruction of e xcisable goods  
102.  Deficiencies  
103.  Defective goods returned to entered premises  
104.  Keeping of stills  
105.  Distilling apparatus  
106.  Notification of spirits received  
107.  Notices to be given by distiller  
108.  Declarations by distiller  
109.  Additional records to be kept by distiller  
110.  Methylation  
111.  True strength of spirits to be shown  
112.  Controller 's power to vary  
PART XII  
Duties, Rebates, Refunds, etc.  
113.  Complaints and investigations as to dumping  
114.  Suspensions of duties   
L.R.O. 1/2015 G/VAL/N/1/MWI/2  
 
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  115.  Rebates, remissions and refunds  
116.  Industrial rebates and drawbacks  
117.  Other drawbacks  
118.  Goods destroyed, lost or damaged by accident  
119.  Goods found defective after release from customs control  
120.  Goods damaged or pilfered b efore importation  
121.  Claims for refund  
PART XIII  
Value and Origin  
122.  Declaration of value  
123.  Certificate of origin  
PART XIV  
Securities  
124.  Cash security  
125.  Security by bond  
126.  Sureties to bonds  
127.  Security by guarantee  
PART XV  
Agents  
128.  Application for customs agent licence  
128A.  Procedure for recruiting customs agents  
128B.  Appeals  
128C.  Conditions for issuance of a licence  
129.  Renewal of licence  
130.  Non-transferability of licence  
131.  Revocation or non -renewal of licence  
PART X VI 
Surtax  
132.  Registration for surtax  
133.  Application for registration  
134.  Purchases, etc., by registered persons  
135.  Sales, etc., by registered persons  
136.  Records to be kept by registered persons  
137.  Returns  
138.  Payment of surtax  
139.  Assessment by Controller  
140.  Adjustment of amount of surtax paid  
141.  Exports  
142.  Drawback  
143.  Cancellation of registration  
PART XVII  
General  
144. Validation of declarations  
145. Processing fees  
145A.  COMESA simplified trade regime charge  
145B.  SADC cer tificate of origin fee  
146. Licensing fees  
147. Escort fees  
FIRST SCHEDULE —Forms  
SECOND SCHEDULE —Ports 
THIRD SCHEDULE —Customs Airports  
FOURTH SCHEDULE —Customs Offices  
FIFTH SCHEDULE —Hours of General Attendance  G/VAL/N/1/MWI/2  
 
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  SIXTH SCHEDULE —Suspensions of Duties  
SEVENTH S CHEDULE —Rebates, Remissions and Refunds  
EIGHTH SCHEDULE —Industrial Rebates and Drawbacks  
CUSTOMS AND EXCISE REGULATIONS  
under ss . 63, 85 and 175 
G.N 
112/1969  
143/1969  
175/1969  
234/1969  
259/1969  
38/1970  
39/1970  
50/1970  
51/1970  
64/1970  
95/1970  
99/1970  
147/19 70 
166/1970  
178/1970  
190/1970  
191/1970  
236/1970  
244/1970  
245/1970  
263/1970  
30/1971  
42/1971  
72/1971  
73/1971  
86/1971  
88/1971  
122/1971  
178/1971  
209/1971  
210/1971  
216/1971  
220/1971  
248/1971  
69/1972  
83/1972  
111/1972  
112/1972  
126/1972  
144/1972  
185/1972  
39/1973  
77/1973  
13/1974  
37/1974  
49/1974  
193/1974  7/1975  
97/1975  
99/1975  
125/1975  
126/1975  
143/1975  
151/1975  
186/1975  
22/1976  
23/1976  
79/1976  
145/1976  
16/1977  
17/1977  
19/1977  
60/1977  
156/1977  
44/1978  
56/1978  
126/1978  
132/1978  
47/1979  
49/1979  
63/1979  
94/1979  
38/1980  
39/1980  
40/1980  
121/1980  
133/1980  
138/1980  
146/1980  
161/1980  
198/1980  
19/1981  
28/1981  
114/1981  
115/1981  
146/1981  
22/1982  
53/1982  
63/1982  
65/1982  
35/1983  
40/1983  
41/1983  
177/1983  
23/1984  29/1984  
62/1984  
31/1986  
84/1986  
85/1986  
101/1986  
28/1987  
97/1987  
135/1 987 
25/1989  
37/1989  
80/1989  
92/1989  
4/1990  
15/1990  
26/1990  
27/1990  
39/1990  
91/1990  
97/1990  
106/1990  
107/1990  
108/1990  
109/1990  
110/1990  
3/1991  
7/1991  
24/1991  
25/1991  
26/1991  
27/1991  
28/1991  
31/1991  
32/1991  
43/1991  
44/1991  
45/1991  
46/1991  
64/1991  
66/1991  
102/1991  
103/1991  
104/1991  
8/1992  
19/1992  
24/1992  
36/1992  
73/1992  79/1992  
80/1992  
87/1992  
88/1992  
89/1992  
111/1992  
120/1992  
123/1992  
1/1993  
22/1993  
33/1993  
34/1993  
58/1993  
83/1993  
84/1993  
130/1993  
5/1994  
17/1994  
59/1994  
60/1994  
28A/1995  
39/1995  
78/1995  
107/1 995 
5/1996  
25/1996  
56/1996  
61/1996  
62/1996  
107/1996  
9/1997  
33/1997  
53/1997  
55/1997  
57/1997  
8/1998  
9/1998  
10/1998  
11/1998  
37/1998  
38/1998  
39/1998  
40/1998  
45/1998  
46/1998  
70/1998  
6/1999  
27/1999  31/1999  
38/1999  
42/1999  
43/1999  
23/2000  
24/2000  
56/2000  
61/2000  
23/2001  
35/2001  
18/2002  
20/2002  
21/2002  
27/2002  
33/2002  
1/2003  
23/2003  
46/2003  
47/2003  
12/2004  
12/2005  
14/2005  
32/2005  
2/2006  
9/2006  
19/2006  
21/2006  
22/2006  
33/2006  
34/2006  
22/2007  
36/2007  
2/2008  
4/2008  
22/2008  
23/2008  
24/2008  
26/2008  
27/2008  
28/2008  
29/20 08 
30/2008  
20/2010  
42/2013  
58/2013  
35/2014  
1.  These Regulations may be cited as the Customs and Excise Regulations.  Citation  
2.  In these Regulations, unless the context otherwise requires —  
"absolute alcohol" means one hundred per cent of ethyl alcoho l by volume;  Interpretation  
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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  G.N. 25/1989  "Carrier " includes the master of a vessel and the person in charge 
of a vehicle;  
"content " means the capacity of a cask, drum or similar container;  
"customs tariff " means the customs tariff prescr ibed or deemed to 
be prescribed under section 83 of the Act;  
"degree of alcohol " in relation to liquids containing ethyl alcohol, 
means  the volume of alcohol content as ascertained by the Gay -
Lussac 's hydrometer;  
"denatured " in relation to spirits means mi xed to the satisfaction 
of the  Controller with some other substance so as to render the 
mixture  unfit for drinking;  
"ex" immediately preceding a section, chapter, heading or item 
number  of a tariff means that the goods referred to form only part 
of the  goods classified under that section, chapter, heading or 
item in that  tariff;  
"excise tariff " means the excise tariff prescribed or deemed to be  
prescribed under section 83 of the Act;   
"feints " means any liquid which, in the course of distillation, 
redistill ation or rectification is conveyed to a feints receiver or a 
feints vessel  entered for use as such in the appropriate entry of 
premises;   
"form" means the appropriate form specified in the First Schedule;  
"frontier road or waterway " means any part of the l ength of a 
road or  waterway which forms part of a boundary with a foreign 
country  or follows such boundary in generally close proximity 
thereto and  includes the whole length of any section of such road 
or waterway  from the place where the line of such road  or 
waterway first begins  to follow or be part of the boundary to the 
place where the line of  such road or waterway departs from the 
boundary:  
Provided that "waterway " shall not include Lake Malaŵi;  
"licensee "— 
(a)  in relation to bonded warehouse means th e holder of the 
licence for that bonded warehouse;  
(b)  in relation to entered premises means the holder of the 
excise licence for those premises;  
"hl" means hectolitre;  
"kg" means kilogram;  
"l" means litre;  
"laa" means litres of absolute alcohol;   G/VAL/N/1/MWI/2  
 
- 94 - 
 
   "low-wines '' means spirits of first extraction by a single still and  
conveyed into a low -wines receiver;  
"m2'' means square metres;  
"methylated '' means denature by any prescribed method;  
"normal station '' in relation to an officer means the customs office 
or customs area to which such officer is assigned by the 
Controller;  
"raw materials '', subject to any order made pursuant to section 30 
of the Export Incentives Act, includes imported goods and 
packaging  material incorporated in, attached to, or directly 
consum ed in the  manufacture or production of goods for export;  
"rebate '' means a reduction of duty, or freedom from duty, in 
accordance  with the Seventh Schedule or the Eighth Schedule;  
"registered person '' means a person registered or deemed to be 
registered  under regulation 132;  
"schedule service '' means any public service for the conveyance  of 
passengers and their effects operated in accordance with a  
timetable, two copies of which, and of any amendments made  
thereto, shall be lodged not less than 10 days in a dvance with the  
Controller;  
"specified form '' means any form specified or approved in 
accordance  with Part I, or any variation thereof of substitute 
therefor, directed  or authorized by the Controller under regulation 
8; 
"tonne '' means a metric tonne of one  thousand kilograms;  
"wash'' means the liquid from any substance prepared for 
distillation  after fermentation has commenced;  
"working day '' means any day except a Sunday, Saturday or 
public  holiday;  
"wort'' means any liquid substance containing saccharine matter 
before  fermentation has commenced;  
"%'' means per centum ad valorem.  
PART I  
Forms  
3.  Subject to regulation 8 the forms to be used for the 
transaction  of business with the Department shall be those 
specified in the First  Schedule.  
4.  Specimen copie s of all specified forms shall be available for  
inspection on request being made to the Controller.  
5.  With the exception of forms numbered 1, 31, 47, 48, 49, 50, 
51 and  52, all persons transacting business with the Department 
shall provide  the specified forms at their own expense.  
6.  No person other than the Government Printer shall print or  
reproduce form No. 49.   
 
 
 
 
 
 
G.N.31/1991  
Cap. 39:04  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Forms  
 
 
Specimens to  
be available  
Persons to  
supply forms  
at own  
expense  
Forms 49  
 
 
L.R.O.  1/2003 G/VAL/N/1/MWI/2  
 
- 95 - 
 
   7.  All persons required to complete any specified form shall do so  
fully, legibly and indelibly and shall submit as many completed 
copies  of each form as the proper officer may require.   
8.  Notwithstanding any other provision in these Regulations t he 
Controller may — 
(a)  direct that some other form specified by him may be used 
and accepted in lieu of any form required by these 
Regulations, and he may direct that such other forms shall 
be used only in respect of particular transactions or 
purposes or  kinds of transactions or purposes;  
(b)  authorize such minor variations from the specified forms as 
he considers expedient;  
(c)  himself specify or approve forms, certificates and returns 
for the purposes of the customs laws in cases where no 
such form, c ertificate or return is already prescribed in 
those laws.  
PART II  
Ports, etc.  
9.—(1)  The places specified in Part I of the Second Schedule are  
appointed to be ports for the declarations in respect of vehicles 
other than  trains, arriving from or departing to a foreign port by 
land transportation  and of goods so imported or to be so 
exported.  
(2)  The places specified in column 1 of Part 2 of the Second 
Schedule  are appointed to be ports for the declarations in respect 
of trains arriving  from or departing to  a foreign port and of goods 
carried or to be carried  thereon:  
Provided that in respect of goods consigned on importation to or  
loaded for exportation at places specified in column 2, the 
customs  office at the port listed in column 1 opposite thereto or 
such other place  as the Controller may direct shall be the customs 
office at which such  declaration shall be made.   
(3)  The places specified in Part 3 of the Second Schedule are  
appointed to be ports for the declarations in respect of vessels 
arriving  from or departing to a foreign port and of goods imported 
or to be  exported by water transportation.  
(4)  The places specified in Part 4 of the Second Schedule are  
appointed to be ports for the declarations in respect of vessels 
arriving  from or departing to a foreign port and of the goods 
carried or to be  carried thereon during such times as a vessel 
carrying an officer is at  such places.  Completion  
and legibility  
of forms  
Controller  
may vary,  
substitute,  
authorize or  
specify forms  
 
 
 
 
 
 
 
 
Ports 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2000 G/VAL/N/1/MWI/2  
 
- 96 - 
 
   
 
 
 
 
 
Customs  
airports  
 
 
Customs  
offices  
 
 
Frontier roads  
and waterways  
 
 
 
 
 
 
 
 
 
Hours of  
general  
attendance  
 
 
 
 
 
Extra 
attendance  (5)  The places specified in Part 5 of the Second Schedule are 
appointed  to be ports for the declarations i n respect of vehicles 
and goods provided  that report for customs clearance is made to 
the nearest administrative  officer or police post within 24 hours of 
arrival or immediately prior to  departure.  
10.  The places specified in the Third Schedule are appoin ted to 
be customs airports and ports for the declarations in respect of 
aircraft  arriving from or departing to a foreign port and of the 
goods carried or  to be carried thereon.  
11.  The customs offices at the ports specified in the Fourth 
Schedule  are appo inted for the collection of revenue, the 
declarations of persons,  conveyances and goods and the general 
administration of the provisions  of the Act under the general or 
particular control of the Controller.  
12.  No goods shall be imported from any foreign port on to any  
frontier road or waterway unless the importation thereof shall 
have been  specifically and previously authorized in writing by the 
Controller or  by a proper officer; such authorization of importation 
shall be carried  on the conveyance concern ed and shall specify the 
route or routes to  be taken between the place of importation of 
the goods or conveyance  and the customs office where the 
declaration in respect of such goods or  conveyance is to be made 
within any time limit specified in the writte n authorization of 
importation.  
PART III  
Hours of Attendance, etc.  
13.—(1)  Subject to the provisions of the customs laws the hours 
of general attendance of officers at customs offices for the service 
of the  public shall be on working days only and shall b e those set 
out in the  Fifth Schedule.  
(2)  The Controller may by notice exhibited at any port vary  the 
hours of general attendance of officers at such port in order  to 
meet the convenience of the public or the exigencies of the  
Department.  
14.—(1)  Attend ance by officers for the convenience of the public  
outside the limits of their normal stations or at customs offices 
outside  the hours of general attendance shall be deemed to be 
extra attendance  and shall be given only on prior application by 
the person r equesting the  attendance.  
(2)  The proper officer may require a request for extra  attendance 
to be made in form No. 8 and may determine the number  of 
officers deemed necessary for such attendance. The grant of such  
request shall not —  G/VAL/N/1/MWI/2  
 
- 97 - 
 
   (a)  in the case of  any person not conveying merchandise 
arriving or departing overland (other than by train) or by 
inland or territorial waters, be refused by the proper officer;  
(b)  in any other case, be unreasonably refused by the proper 
officer.  
(3) Applications for ex tra attendance shall not be required in  
respect of scheduled services and such persons as the Controller 
may direct.  
(4)  The proper officer may, as a condition for the grant of an  
application for extra attendance — 
(a)  require prior payment of the prescri bed fees or security 
therefor;  
(b)  in respect of attendance outside the limits of an officer's 
normal station, require the applicant to provide the 
necessary transportation and accommodation for such 
officer or such travelling and other expenses for such officer 
at current Government rates as the proper officer may 
consider reasonable.  
15.—(1)  The following fees shall be payable by persons 
requesting  the extra attendance of officers — 
(a)  for the clearance of road vehicles and of the goods carried 
thereon  at the places specified in Part I of the Second 
Schedule — K500 per vehicle;  
(b)  for other attendance, K500 per hour in respect of each 
officer giving the attendance:  
Provided that no fees shall be payable in respect of — 
 (i)  the clearance of conveyances  engaged in scheduled 
services  and of the travellers and their accompanied 
baggage carried or to  be carried thereon;  
 (ii)  privately owned passenger vehicles not carrying  
merchandise;  
 (iii)  the examination and assessment of air -freight in 
accordance  with regulation 34;  
 (iv)  diplomatic personnel; and  
 (v)  such other attendance as the Controller may direct.  
(2)  For the purposes of subregulation (1) ( b) any part of an hour 
shall count as an hour.  
(3)  In respect of extra attendance by an officer outside  the limits 
of his normal station the time to be charged shall be the time of 
necessary  absence from his station for the service requested.  
(4)  The applicant for the extra attendance of officers shall, in  
addition to the fees for the services of such offi cers pay fees at 
the  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fees for extra  
attendance  
G.N. 63/1983  
 25/1996  
 14/2005  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 98 - 
 
   
 
 
 
 
 
 
 
 
Declarations  
of aircraft,  
vessels and  
vehicles  
 
 
 
 
 
Documents  
to be 
produced with  
declarations  rate of K500 per hour for such supervisory visits as the proper 
officer  may deem necessary.  
(5)  No fee shall be charged for extra attendance if the service  for 
which extra attendance is given commences during the hours of  
general attendance and such extra attendance does not excee d 
half an  hour.  
PART IV  
Importation  
16.  The declarations required by sections 24 and 28 of the Act 
shall be made — 
(a)  in respect of road vehicles in form No. 1;  
(b) in respect of aircraft in form No. 2;  
(c)  in respect of vessels in form No. 3:  
Provided that the Controller may authorize the proper officer to  
dispense with such forms and to accept such declarations in such  
other manner as he may specify.  
17.  The following documents, with as many copies as the proper  
officer may require, shall be produced with, and shall form part of 
a declaration made under regulation 16 — 
(a)  in respect of road vehicles, a complete list of the goods 
carried and, if appropriate, copies of all waybills and 
consignment notes;  
(b)  in respect of aircraft and vessels — 
 (i)  manifests of the cargo on board which, if required by 
the proper officer in respect of aircraft, shall be 
signed by the person  authorized to sign such 
manifests at the foreign port from which  the aircraft 
departed for Malaŵi;  
 (ii)  if required by the proper  officer, lists of the 
passengers and  crew and of any other goods on 
board whether such goods are  stores, baggage or the 
personal property or in the possession of  any crew or 
passenger;  
 (iii)  if required by the proper officer, the clearance, if any,  
from the last foreign port from which the aircraft or 
vessel has  arrived;   G/VAL/N/1/MWI/2  
 
- 99 - 
 
   (c)  in respect of aircraft, if required by the proper officer, the  
journey log book.  
18.  Upon the arrival at any port of any train carrying unentered  
imported goods the station mast er or other person in charge of 
the railway station or train shall deliver to the proper officer — 
(a)  copies of all invoices, waybills or other documents received 
by him and relating to the goods carried on that train and 
required to be entered at that po rt; 
(b)  copies of all delivery and advice notes relating to the goods 
required to be entered at that port;  
(c)  if required by the proper officer, lists of all goods carried on 
the train other than cargo; and  
(d)  advices of all goods delivered to license d private sidings.  
19.  Where any unentered imported goods are received at a 
licensed  private siding, the owner or occupier of such siding shall, 
if so required  by the Controller and within such time after the 
receipt of such goods as  the Controller may di rect, submit to the 
proper officer lists containing  particulars of all such goods.   
20.  Upon receipt of a report in accordance with section 170  or 
section 171 of the Act, the police or administrative officer  
concerned shall make such arrangements as are i n his power  to 
secure the revenue and shall forthwith report the facts to an  
officer and carry out such instructions concerning the matter as  
that officer may give.  
21.  The declaration required under section 29 of the Act by a 
person  arriving from a forei gn port shall be either verbal or in 
form No. 47, or  both, as the officer may direct.  
22.  Except with the permission of the proper officer no  goods 
shall be discharged from a vessel except between sunrise and  
sunset.  
23.  As soon as the discharge of a con veyance is complete the  
owner shall, if so required by the proper officer deliver, to the 
proper  officer a statement of any packages declared for discharge 
at that  port but not discharged or discharged but not declared for 
such discharge.   
 
Documents to  
be produced  
in respect of  
trains  
 
 
 
 
 
 
Documents to  
be produced  
by owner  
of licensed  
private siding  
 
Wrecked or  
abandoned  
aircraft, etc.,  
and wrecks  
 
 
 
Declarations  
of persons  
 
 
Discharge of  
vessels  
 
 
Goods short  
or in excess of  
declarations  
 
 
 
 
 
 
 
 
 
 
L.R.O.  1/2010 G/VAL/N/1/MWI/2  
 
- 100 - 
 
  Period allowed  
for entry  
of goods at  
importation  
G.N. 24/2002  
 
 
 
Retention of  
documents  
 
 
Entry for  
consumption  
at importation  
G.N. 14/2005  24.—(1)  Goods removed to a private licensed siding under the  
provisions of section 10 of the Act shall be entered within 5 days 
of the  date of importation.  
(2)  Other goods shall be entered within 10 days of the date of  
importation.  
(3)  The proper officer may allow such extensions of the periods  
specified in subregulations (1) and (2) as he considers expedien t. 
25.  The proper officer may retain any document submitted in  
support of any declaration but, in his discretion, may either supply  
the owner with a certified true copy thereof or may himself accept  
such certified true copy if the owner particularly reque sts the 
return  of the original.  
26.  Save as otherwise provided in the customs laws entry of 
goods for  consumption at importation shall be effected — 
(a)  in the case of non -merchandise imported in the baggage of 
travellers by the making of the declarations  required under 
regulation 21 supported by such evidence of the nature, 
quantity, origin and value of the goods as the proper officer 
may require and the payment to such officer of such duty as 
is due on the goods;  
(b)  in the case of goods to be entered u nder industrial rebate, 
by the completion and submission to the proper officer of a 
declaration in Form No. 82 supported by such invoices and 
other documents as the proper officer may require and the 
payment to that officer of such duty as is due on the go ods;  
(c)  in the case of — 
 (i)  merchandise of a value not exceeding K30,000; and  
 (ii)  non-merchandise other than that contained in 
traveller 's baggage,   
by the submission to the proper officer of proper invoices or such  
other evidence as to the nature,  quantity, origin and value of the 
goods  as such officer may accept and the payment to that officer 
of such duty  as is due on the goods:  
Provided that this paragraph shall not apply to goods to be 
entered  under industrial rebate;  
(d)  in the case of goods imported after temporary exportation 
in such manner as the Controller may direct;  
(e)  in the case of goods to be entered provisionally under  
section  34 of the Act by the completion and submission to 
the proper officer of a declaration in Form No. 21 suppo rted 
by such  documents as the proper officer may require and 
the payment to    G/VAL/N/1/MWI/2  
 
- 101 - 
 
    that officer of the estimated duty and such further sum as 
he thinks fit;  
(f)  in the case of other goods, by the completion and 
submission to the proper officer of a declarat ion in form No. 
21 supported by such invoices and other documents as the 
proper officer may require and the payment to that officer 
of such duty as is due on the goods.  
27.  Entry for the warehousing of imported goods shall be effected  
by the completion an d submission to the proper officer of a 
declaration  in form No. 24 supported by such other documents as 
the proper officer  may require.  
28.  Entry of goods for temporary importation shall be effected — 
(a)  in the case of goods enumerated in any document is sued in 
pursuance of any international convention concerning 
temporary importation to which Malaŵi has acceded, by the 
submission to the proper officer of that document duly 
completed;  
(b)  in the case of travellers' samples not dealt with under 
subsection  (a) by the completion and submission to the 
proper officer of lists in duplicate of the goods concerned 
and by the giving of such security for their due exportation 
as the proper officer may require;  
(c)  in the case of the effects of bona fide  tourists b y a verbal 
declaration or a declaration in form No. 47, or both, as the 
proper officer may require, and by the giving of such 
security for their due exportation as he deems necessary;  
(d)  in the case of merchandise allowed to be entered for 
temporary impo rtation by the Controller and not entered in 
accordance with subsection ( a), by the completion and 
submission to the proper officer of a declaration in form No. 
21 supported by such documents as the proper officer may 
require and by the giving of such secu rity for the due 
exportation of the goods as the Controller may direct;  
(e)  in the case of other goods, in such manner as the Controller 
may direct.  
29.  Entry for goods in transit shall be effected — 
(a)  in the case of air and rail traffic, by the comple tion and 
submission to the proper officer of a declaration in Form No. 
30 supported by such documents and by the giving of such 
security for the due exportation of the goods as the proper 
officer may require;  
(b)  in the case of road traffic, by the comple tion and submission 
to the proper officer of a declaration in Form RCTD   
 
 
 
 
 
 
 
 
Entry for  
warehousing  
 
Entry for  
temporary  
importation  
 
 
 
 
 
 
 
 
 
 
 
 
 
Entry for  
transit  
G.N. 25/1989  
 
 
 
 
 
 
 
 
L.R.O. 1 /1990 G/VAL/N/1/MWI/2  
 
- 102 - 
 
   
 
 
 
 
 
 
 
Entry for use  
as stores  
 
 
 
 
 
 
Security for  
production of  
documents  
 
 
 
 
 
 
 
Goods  
imported by  
post  supported by such documents and by the giving of such 
security  for the due exportation of the goods as the proper 
officer may  require:  
Provided that the Controller may allow entry in such other manner 
as he may approve in relation  to particular parts of Malaŵi or to 
particular  types of traffic.  
30.  Entry for goods to be removed directly upon importation to 
an aircraft or vessel for use as stores shall be effected by the 
completion  and submission to the proper officer of a declarat ion in 
form No. 30 and  by the giving of such security for the due 
exportation of the goods as the  proper officer may require. The 
provisions of regulation 88 shall apply  to goods entered under this 
regulation.  
31.  If an importer is unable, when effecting entry of his goods, to  
present to the proper officer invoices relating to the goods, or any 
other  documents which may be required to be produced in 
accordance with  these Regulations, or if an invoice or other 
document submitted to  the proper officer is inc omplete or fails to 
disclose all the information  which that officer may require, the 
officer may, pending the production  of proper invoices or other 
documents, accept security sufficient to  safeguard the revenue 
and shall, thereafter, allow entry of the go ods to  be made.  
32.—(1)  All imported postal articles containing goods shall be  
made available to an officer for examination and assessment of 
duty at such places as may be agreed between the Controller and 
the Postmaster -General.  
(2)—(a) The officer may r equire the importer to make such 
declarations as he considers necessary in order to assist 
him in assessing the duty on any imported postal article.  
(b)  If the importer wishes the goods to be warehoused without 
payment of duty or to be delivered for trans it or to be 
entered under industrial rebate, or if the officer considers it 
necessary for the goods to be entered, the importer shall 
enter them in the prescribed manner.  
(3)  The officer shall record on a form or label pertaining to each  
consignment of pa ckages containing goods — 
(a)  in the case of goods entered in accordance with 
subregulation  (2) (b) the number and date of the relative 
entry;  
(b)  in other cases particulars of the assessment of the duty 
payable on the goods:  
Provided that the Controller may dispense with the completion of  
such form or label in respect of goods not liable to duty and of 
small  value.   G/VAL/N/1/MWI/2  
 
- 103 - 
 
   (4)  With the exception of postal articles required to be  detained 
by the Department, postal articles which have been examined and  
assessed  by an officer, or which have been entered in accordance  
with subregulation (2) (b) shall be rel eased to the postal 
authorities    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1990 G/VAL/N/1/MWI/2  
 
- 104 - 
 
   who shall be responsible for their delivery and for the collection of  
duty on the  goods in such parcels as has been assessed by an  
officer.  
(5)  All duties collected by postal officials on goods imported by 
post shall be paid to the Controller in such manner as may be 
agreed upon by  the Controller and the Postmaster -General.  
(6)  The c orrection of any assessment of duty on goods imported 
by post, or of the particulars recorded by the officer on the form 
or label  mentioned in subsection (3), shall be effected in such 
manner as the  Controller may direct.  
33.—(1)  Any person wishing to be licensed as an air -freight 
licensee  in accordance with section 10 of the Act shall make 
written application  to the Controller and shall furnish such 
information in respect of the  application as the Controller may 
require.  
(2)  No goods shall be delivered b y an air -freight licensee until the  
duties thereon have been paid and the requirements of the Act 
have been  satisfied.  
(3)  Where the Controller revokes or refuses to renew an air -
freight  licence, any goods subject to customs control in the 
licensee's cust ody at the time of revocation or non -renewal shall 
be removed to a customs  warehouse or other place authorized by 
the proper officer and all duties  outstanding shall be paid to the 
proper officer on demand.  
(4)  Cargo imported by air -freight licensees shal l be dealt with in  
accordance with the provisions of regulation 34.  
34.—(1)  All cargo imported by air -freight licensees shall be held  
by the licensee in a temporary store and shall be made available 
to an officer for examination and assessment of duty, if  any. 
(2)(a) The officer may require the importer to make such 
declarations as he considers necessary in order to assist 
him in assessing the duty on any goods imported as air -
freight.  
(b)  If the importer wishes the goods to be warehoused without 
payment of duty or to be delivered for transit or to be 
entered under industrial rebate, or if an officer considers it 
necessary for the goods to be entered the importer shall 
enter them in the prescribed manner.  
(3)  The officer shall record on a form or label pe rtaining to each  
consignment of goods dealt with under this regulation — 
(a)  in the case of goods entered in accordance with 
subregulation  (2) (b), the number and date of the entry;   
 
 
 
 
 
 
 
 
 
Air-freight  
licensees  
 
 
 
 
 
 
 
 
 
 
Cargo  
imported by  
air-freight  
licensees  
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1976 G/VAL/N/1/MWI/2  
 
- 105 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Provisional  
declaration  
 
Supplementary  
declaration  
Authority for  
delivery and  
removal  (b)  in the case of other goods, particulars of the assessment of 
the duty payable on the goods:  
Provided that the Con troller may dispense with the completion of  
such form or label in respect of goods not liable to duty and of 
small  value.  
(4)  With the exception of packages required to be detained by 
the Department packages which have been examined and 
assessed by an  officer, or which have been entered in accordance 
with subregulation  (2), shall be released to the licensee who shall 
be responsible for their  delivery and for the collection of duty on 
the goods in such packages as  has been assessed by an officer.  
(5)  All packages released in accordance with subregulation (4)  
and all duties due thereon shall be accounted for by the licensee  
in such manner as the Controller may require and such duties  
shall be paid to the Controller within such period as he may  
specify.  
(6)  The correction of any assessment of duty on goods imported 
as freight in aircraft or of the particulars recorded by the officer on 
the form  or label mentioned in subregulation (3) shall be effected 
in such manner  as the Controller may direct.  
(7)  Any duti able goods dealt with under the provisions of this  
regulation and on which the duty has not been paid which are not  
delivered in accordance with subregulation (4) within 10 days  
after the date on which duty was assessed shall be removed to a  
customs wareho use and there dealt with under the provisions of  
Part V of the Act.  
35.  A provisional entry made under section 34 of the Act shall be  
made in form No. 21 supported by such documents as are 
available in  respect of the goods.  
36.  A supplementary declaratio n made in accordance with section 
34 of the Act shall be made in form No. 23.  
37.  Save as otherwise provided in the customs laws no goods  
which have been entered in accordance with regulations 26, 27, 
28, 29 and 30 shall be delivered or removed from a cus toms area 
until such delivery or removal has been authorized by an officer 
by the  impression of an official customs stamp over his signature 
on the  waybill, consignment note, advice note or other document 
issued by the  carrier in relation to the goods or b y such other 
method as the Controller  may direct.   G/VAL/N/1/MWI/2  
 
- 106 - 
 
   38.—(1) The Controller may authorize, subject to such conditions 
as he considers proper, the onward carriage of unentered goods 
imported  by road to a port other than the port of importation. The 
goods sh all be  conveyed direct to the other port by such routes as 
the Controller may  specify and upon arrival at such port shall be 
deposited in such customs  area or other place as the proper 
officer may direct and shall not be  removed therefrom except with 
the permission of the proper officer.  
(2) A carrier or importer seeking authority for the onward carriage  
of unentered goods imported by road to a port other than the port 
of importation shall complete the appropriate portion of Form No. 
1 and one copy of such completed form, when signed by an officer 
and returned to the carrier or importer shall, subject to such 
conditions as  may be imposed by the proper officer, constitute the 
authority for such  onward carriage.  
PART V  
Customs Warehouses  
39.—(1) Subject to the  provisions of this regulation, rent on 
goods  placed in a customs warehouse shall be charged at the 
following rates — 
 
    K  t 
for the first week or part thereof . .  . .  . . per tonne  500  00 
for the second week or part thereof . .   . .  per tonne  750  00 
for the third week or part thereof . . . . .    per tonne  1,000  00 
for the fourth week or part thereof . . . . .  per tonne  1,250  00 
for the fifth week or part thereof and for each   
succeeding week or part thereof . . . . . . .   per tonne   1,500   00 
(2)  For the purpose of this regulation, a tonne shall be deemed to 
be 1,000 kg., 1 cubic metre or 1,000 litres, whichever occupies 
the least  space.  
(3)  If goods placed in a customs warehouse are less than one 
tonne,  proportions of the rates set out in su bregulation (1) shall 
be paid as  follows — 
(a)  one-quarter of a tonne or less shall be charged as one 
quarter of a tonne;  
(b)  more than one -quarter of a tonne but not exceeding half a 
tonne shall be charged as half a tonne;  
(c)  more than half a tonne but  not exceeding three -quarters of 
a tonne shall be charged as three -quarters of a tonne; and  
(d)  more than three -quarters of a tonne but less than o ne 
tonne  shall be charged as one tonne,  but the minimum 
amount to be paid on any goods shall not be less tha n one 
hundred twenty -five Kwacha.  Onward  
carriage of  
unentered  
imported  
goods  
 
 
 
 
 
 
 
 
Customs  
warehouse  
rent 
G.N. 
 156/1977  
 14/2005  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 107 - 
 
   
 
 
 
 
 
 
 
Receipt for  
goods received  
 
Entry of goods  
in customs  
warehouse  
 
 
Application  
for proceeds  
of sale  
 
 
 
 
 
 
Application  
for licences  
 
 
Considerations  
prior to issue  
of licence  (4)  If goods placed in a customs warehouse are more than one 
tonne  but not an exact number of tonnes the residual fraction of a 
tonne shall  be deemed to be one tonne  for the assessment of 
rent. 
(5)  Rent shall be charged from the date on which the first part  of 
any goods is placed in a customs warehouse up to and including  
the date of final delivery thereof, or the date of sale, as the case  
may be.  
40.  At the request  of the owner of the goods the officer in charge 
of the customs warehouse shall give a receipt showing the 
number and  distinguishing marks of packages deposited therein.  
41.  The entry of goods in a customs warehouse shall be effected 
in the manner prescri bed in regulations 26, 27, 28, 29 or 30 
according to  the purpose for which they are entered, together with 
the payment of  such expenses, rents, carriage and other charges 
as are due.  
42.  Any person wishing to claim any part of the proceeds of the 
sale of goods sold in accordance with section 38 or 39 of the Act 
shall make  application in writing to the proper officer and shall 
produce to that  officer such proof of his entitlement to that part of 
the proceeds which  he claims and such other relevant documents  
as the proper officer may  require.  
PART VI  
Bonded Warehouses  
43.  An applicant for a licence for a bonded warehouse shall apply 
in writing to the Controller and shall supply such plans of the 
warehouse  and such other information as the Controller may 
require. 
44.  In considering an application submitted under regulation 43, 
the Controller shall, in particular, have regard to — 
(a)  the financial standing of the applicant;  
(b)  the amount of revenue involved in the goods proposed to be 
warehoused;  
(c)  the situation of the proposed warehouse;  
(d)  the security arrangements at the proposed warehouse; and  
(e)  the bonded warehouse facilities already available to the 
public in the area,  
and if he is satisfied that it is in the public interest that the licence 
should  be issued he shall call upon the applicant to submit a bond 
in such sum  as the Controller deems appropriate.   G/VAL/N/1/MWI/2  
 
- 108 - 
 
   45.  If he is satisfied in accordance with regulation 44, and upon  
receipt of the completed bond and the prescribed fee, the 
Controller  shall issue the licence.  
46.  Licences issued under regulation 45 shall be prominently  
displayed in the bonded warehouses to which they refer.  
47.  Any vat, tank or similar container used in a bonded 
warehouse  for the storage or manipulation of liquids shall  be 
marked, numbered  and calibrated to the satisfaction of the 
Controller, and the licensee shall  deliver to the Controller such 
copies of the calibration tables as he may  require:  
Provided that if the Controller directs that an officer calibrate or 
gauge  any such container then such reasonable calibration or 
gauge shall take  precedence over any calibration tables supplied 
by the licensee.  
48.  The licensee shall give a receipt to the proper officer in form 
No. 26 for all goods placed in the bonded warehous e. 
49.  If the ownership of any goods in a bonded warehouse 
changes  the licensee shall forthwith advise the proper officer of 
the name of the  new owner and, in respect of goods in a private 
bonded warehouse, shall  cause them to be entered and removed 
in accordance with section 47 of  the Act.  
50.  The date of warehousing, and in the case of a public bonded  
warehouse, the name of the owner or importer, shall be clearly 
marked  on each consignment of goods warehoused.  
51.  Goods of an inflammable or dangerous n ature or goods likely 
to cause damage to other goods shall not be kept in a bonded 
warehouse  containing other goods unless segregated to the 
satisfaction of the proper  officer.  
52.  Naked lights shall not be allowed in bonded warehouses 
except  in emergency  or under the authority of the proper officer.  
53.  Except with the authority and in the presence of an officer, 
public  sales shall not be held in a bonded warehouse.  
54.  Save as permitted by an officer goods in a bonded warehouse  
shall not be examined, o pened or altered except in case of 
emergency,  when the licensee shall immediately report the 
occurrence to the nearest  available officer.  
55.  When the Controller has, as a condition of the issue of a 
licence,  directed that only certain goods, or certain c lasses of 
goods, shall be  stored in a bonded warehouse then only those 
goods, and no others shall  be stored therein:  Issue of  
licence  
 
Licences to be  
displayed  
 
Marking and  
calibration of  
vats, etc.  
 
 
 
 
 
 
Receipt  
for goods  
warehoused  
Transfer of  
ownership  
of goods in  
warehouse  
 
Goods in  
warehouse to  
be marked  
 
Dangerous  
Goods  
 
Naked lights  
 
Public sales  
 
Manipulation  
of goods  
 
 
Goods to be  
stored in  
bonded  
warehouse  
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
- 109 - 
 
   
 
Warehousing  
of goods  
 
 
 
 
Losses in  
transit  
 
 
Free goods  
deposited in  
warehouse  
 
Damaged  
packages  
 
 
 
 
Warehousing  
of excisable  
goods  Provided that if the licensee desires to extend the range of goods 
for which his warehouse is licensed then such extension may be 
permitted  by the Controller upon written application.  
56.  Save a s otherwise provided in the customs laws — 
(a)  no goods shall be deposited in a bonded warehouse unless 
such goods are entered for that purpose;  
(b)  no goods entered for warehousing shall be deposited and 
stored except in the bonded warehouse for which th ey are 
entered;  
(c)  all goods entered for warehousing shall be deposited 
without delay in the warehouse for which they are entered.  
57.  Subject to any allowable deficiencies, the duty on any losses  
which occur during the transportation of goods to a bond ed 
warehouse  or between bonded warehouses shall be paid forthwith 
by the owner of  the goods, who shall submit to the proper officer 
a declaration in form  No. 32 or form No. 39, whichever is 
appropriate.  
58.  If for any reason a licensee wishes non -dutiable  goods to be  
deposited in his bonded warehouse the Controller may in his 
discretion  allow such deposit subject to such conditions as he 
thinks fit.  
59. All packages — 
(a)  entered for warehousing shall, if damaged, be repaired 
before or immediately after be ing deposited in a bonded 
warehouse;  
(b)  damaged while in a bonded warehouse shall, as soon as 
possible, be drawn to the attention of the proper officer and 
made good under his supervision.  
60.—(1)  Excisable goods may be entered for warehousing  upon 
the submission to the proper officer of a declaration in form  
No. 24. 
(2)  The goods shall be removed forthwith from the excise 
warehouse  to the bonded warehouse for which they are entered 
upon the officer  returning to the owner a copy of the form No. 24, 
stamped and signed  by such officer, as authority for removal.  
(3)  The manufacturer of any excisable goods which have been  
warehoused in terms of this regulation shall record full particulars   G/VAL/N/1/MWI/2  
 
- 110 - 
 
   of the goods, together with the number and date of the entry  
relative to their warehousing, in the records to be kept under  
section 75 and in the returns to be rendered under section 77 of 
the Act. 
61.—(1)  Upon written application and the giving of security to  
cover the duty involved an officer may permit the owner of 
warehoused  goods to take samples thereof in his presence and if 
the samples are not  returned to the warehouse within such 
reasonable period as the officer  directs the duty shall be paid by 
the owner forthwith : 
Provided that one sample, not exceeding one li tre, may be taken 
from each cask, drum, vat, tank or mixing vessel containing 
liquids without  payment of duty and without being returned to the 
warehouse.   
(2)  The licensee shall note in the records required to be kept 
under  section 44 of the Act the taki ng, and if such is the case, the 
return of  samples taken under this regulation.  
62. If the owner of any warehoused goods wishes to re -gauge, 
rack, blend, mix, reduce, fine, bottle or otherwise manipulate such 
goods in  a bonded warehouse he shall give not l ess than 24 hours 
notice of his  intention by the submission to the proper officer of 
form No. 51, and  shall not proceed with any such operation 
without the approval of the  proper officer.  
63.—(1)  All casks, drums or similar containers containing liquids  
manufactured or manipulated in a bonded warehouse shall, unless 
the Controller otherwise directs, immediately after such goods 
have been  placed therein and before removal from the bonded 
warehouse, be  marked and numbered with the following 
particulars — 
(a)  the name of the manufacturer or owner or licensee;  
(b)  the description of the goods;  
(c)  the quantity in litres;  
(d)  the progressive number of each container, commencing 
with the number one for the first container filled each year, 
together with the nu mber of the year or the last two figures 
of the number of the year in which the container was filled.  
(2)  All cases and similar containers containing liquids bottled in  a 
bonded warehouse shall, unless the Controller otherwise directs,  
immediately after s uch goods have been placed in such 
containers, and  before removal from the warehouse, be marked 
and numbered with the  following particulars — 
(a)  the name of the manufacturer or owner or licensee;  
(b)  the description of the goods;   
 
 
Sampling of  
warehouse d 
goods  
G.N. 
 156/1977  
 
 
 
 
 
 
 
 
Operations on  
warehoused  
goods  
 
 
 
 
Marking of  
packages  
containing  
liquids  
G.N. 
 156/1977  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1978 G/VAL/N/1/MWI/2  
 
- 111 - 
 
   
 
 
 
 
 
 
 
Allowable  
deficiencies  
 
 
 
 
 
 
 
 
Payment  
of duty on  
deficiencies  
 
 
Surplus goods  
in bonded  
warehouse  
 
 
 
 
 
 
 
Destruction  
etc. of  
warehoused  
goods  (c)  the quantity in imperial gallons;  
(d)  the bottling operation number, and the progressive number 
of each case within the bottling operation.  
(3)  Particulars required to be marked under subregulations (1) 
and (2) shall be legibly printed on the containers or cases in 
letters and  figures of not less than half an inch in height.  
64.  If any deficiencies or losses are found in any liquids in cask,  
drum or other bulk container in a bonded warehouse or if any 
losses occur in any operation undertaken in accordance with 
regulation 62 and  the officer is satisfied that such deficiencies or 
losses were not caused  wilfully or negligently he may, subject to 
the directions of the Controller,  write off such deficiencies or 
losses and a copy of the relevant customs  document signed by the 
officer shall be the authority for such write off in  the records kept 
by the licensee and by the officer and for the remission  of the 
amount of duty involved.   
65.  Deficiencies or losses in warehoused goods other than those  
allowable under the customs laws shall be entered in form No. 32 
or form No. 39, whichever is appropriate, or in such other manner 
as the  Controller may direct, and a copy of such entry shall be the 
authority for  writing o ff such deficiencies or losses in the records 
kept by the licensee  and the officer.  
66.  Any goods found in a bonded warehouse which cannot be  
properly accounted for, to the satisfaction of the Controller, by 
their owner or by the licensee shall be deemed to be un -customed 
and shall  be— 
(a)  entered for warehousing and duly warehoused; or  
(b)  entered for consumption and removed from the warehouse,  
unless they are prohibited goods, in which case they shall be 
delivered into the custody of the Department as goods liable to 
forfeiture.  
67.—(1)  If an owner — 
(a)  wishes to destroy warehoused goods; or  
(b)  wishes the duty to be remitted on goods accidentally lost or 
destroyed while in transit to a bonded warehouse or after 
lawful delivery from a bonded warehous e other than for 
consumption; or  
(c)  wishes to abandon warehoused goods to the Department 
without payment of duty thereon,  
he shall submit to the proper officer a request in form No. 43 
together with a full written explanation of the reason for such   G/VAL/N/1/MWI/2  
 
- 112 - 
 
   request and the Controller may, after considering all the 
circumstances,  refuse the request or grant it in whole or in part.  
(2)  If the Controller grants, in whole or in part, a request made in  
accordance with subregulation (1) his signature on the form s hall 
be the  authority for the remission of the duty involved.  
68.  Goods in a bonded warehouse which are required to be re -
entered  for warehousing by virtue of section 47 (4) of the Act 
shall be entered  in form No. 24.  
69.  The entry of goods for removal f rom a bonded warehouse for  
consumption shall be effected by the completion and submission 
to the  proper officer of — 
(a)  a declaration in form No. 39, if the goods are liable to 
customs duty; or  
(b)  a declaration in form No. 32, if the goods are liable to  
excise duty; or  
(c)  a declaration in form No. 82, if the goods are to be entered 
under rebate of duty,  
and by the payment of any duty due on the goods.  
70.  The entry of warehoused goods for exportation shall be 
effected  by the submission to the proper officer of a completed 
form No. 36 and  by the giving of such security for the duty on the 
goods and for their due  exportation as the proper officer may 
require.  
71.  The containers of all goods entered for exportation in 
accordance  with regulation 70 shall  be marked conspicuously with 
the words "In Bond'' so far as this is practicable.  
72.—(1)  Warehoused goods entered in accordance with 
regulation  70 shall not be regarded as exported, neither shall the 
owner be released  from his security, until — 
(a)  in the case of goods exported by aircraft, vessel or unlocked 
road transport the goods have been produced to, and 
certified exported, on a copy of the appropriate export bill 
of entry, by the officer at the port of exportation;  
(b)  in the case of goods exporte d by post there has been 
produced to the proper officer a certificate of posting 
certified by the postal official who accepted them for 
despatch;  
(c)  in the case of other goods there has been received by the 
proper officer — 
 (i)  signed declaration of des patch for exportation by the 
carrier  who accepted the goods for exportation; and, 
if the proper officer  so requires,  
 (ii)  a certificate of due receipt at a foreign port signed by 
a customs official on a copy of the appropriate form 
No. 36 at that  foreign  port:  
 
 
 
 
 
 
Re-entry for  
warehousing  
 
Entry of  
warehoused  
goods for  
consumption  
 
 
 
 
 
 
 
Entry of  
warehoused  
goods for  
exportation  
 
Goods for  
exportation to  
be marked  
 
Proof of  
exportation  
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /1976 G/VAL/N/1/MWI/2  
 
- 113 - 
 
   
 
 
 
 
 
 
 
Entry for  
re-warehousing  
 
 
 
 
 
 
 
 
 
 
Authority for  
delivery for  
warehoused  
goods  
 
Goods not  
exported, etc.  
 
 
Power of  
Controller  
to vary  
regulations  Provided that the Controller may require different, or further  
evidence of due exportation in cases where he considers such to 
be necessary.  
(2)  The onus of proof of due exportation shall be with the 
exporter.  
73.—(1)  The entry of goods for re -warehousing shall be effected 
by the completion and submission to the proper officer of a form 
No. 24  and by the giving of such security for the due de posit in 
the warehouse  to which the goods are to be removed or the 
payment of the duty as the  officer may require.  
(2)  The authority for the deposit of the goods in the bonded 
warehouse  in which they are re -warehoused shall be a copy of the 
relevant form No. 24 signed by the officer for the warehouse from 
which they have been  removed.  
(3)  Goods entered for re -warehousing under this regulation shall  
be conveyed to the other warehouse without delay and by the 
quickest  practicable means.  
74. Authority for th e delivery of goods from a bonded warehouse  
shall be given by the officer signing and returning to the owner of 
the goods, or to the licensee, a copy of the relevant entry, or in 
such other  manner as the Controller may direct.  
75. If warehoused goods enter ed for exportation or for re -
warehousing  are not so exported or re -warehoused they shall be 
delivered into the  custody of an officer who may direct that they 
be deposited in a bonded  warehouse or in a customs warehouse, 
or that the duty be paid, according  to the circumstances of the 
case. 
76.  In respect of bonded warehouses licensed for the storage 
of—  
(a)  unpacked petroleum products; and  
(b)  such other goods as the Controller considers require special 
revenue treatment, the Controller may vary the 
requirements of regulations 62 to 75 to such extent as he 
considers expedient:  
Provided that the licensees of such bonded warehouses shall 
comply  with any conditions that the Controller or the proper 
officer may impose  in relation to such variation.   G/VAL/N/1/MWI/2  
 
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   PART VI I 
Carriage Coastwise  
77.—(1)  Before a coastwise vessel or aircraft departs from any 
port the master shall deliver to the proper officer a declaration — 
(a)  in the case of a vessel, in Form No. 4;  
(b)  in the case of an aircraft, in Form No. 2,  
supported by separate manifests detailing the goods to be 
unloaded at each other port in Malaŵi:  
Provided that the Controller may authorize the proper officer to  
dispense with such forms and to accept such declarations in such 
other  manner as he may specify.  
(2)  The proper officer shall stamp, sign and return to the master  
copies of the declarations and manifests submitted to him under  
subregulation (1).  
78.—(1) Upon arrival at the port of destination in Malaŵi the  
master of a coastwise vessel or aircraft shall unlo ad the goods due  
for discharge at that place and shall surrender to the proper 
officer  the copies of the documents returned to him under the 
provisions of  regulation 77.  
(2)  No goods carried coastwise shall be removed from the  place 
of discharge without t he prior permission of the proper  officer.  
79.  The Controller may exempt from the requirements of this 
Part such aircraft or vessels or such classes of aircraft or vessels 
as he  considers expedient.  
PART VIII  
Exportation  
80.—(1)  Subject to the provisions  of regulation 81, the entry of  
goods for exportation shall be effected — 
(a)  in the case of goods to be exported from a bonded 
warehouse or from an excise warehouse, in the manner set 
out in regulation 70;  
(b)  in the case of goods to be exported after tr ansit, by the 
surrender to the proper officer of a copy of the entry in 
Form No. 30 stamped and signed by the officer at the port 
at which the goods were entered at importation;  
(c)  in the case of — 
 (i)  travellers ' samp les to be exported temporarily;   
 
Coastwise  
declarations  
 
 
 
 
 
 
 
 
 
 
Procedure at  
destination  
 
 
 
 
 
 
 
Exemption  
from 
requirements  
 
 
 
 
Entry of goods  
for exportation  
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 115 - 
 
   
 
 
 
 
 
 
 
 
 
 
Minor  
consignments  
G.N. 14/2005  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Authority for  
exportation   (ii)  vehicles to b e exported temporarily by road;   
 (iii)  goods to be exported after temporary importation; or  
 (iv)  the accompanied baggage of travellers, not being  
merchandise,   
in such manner as the Controller may direct;  
(d)  in the case of other goods, by the complet ion and 
submission to the proper officer of a declaration in Form 
No. 34. 
(2)  Except as may be allowed by the Controller, each separate  
consignment of goods for exportation shall be entered separately.  
81.—(1)  Notwithstanding the provisions of regulation  80, entry 
for exportation of the following goods may be effected by the 
completion  and submission to the proper officer, to a postal 
official in the case  of goods to be posted, or to the carrier, of a 
declaration in Form  No. 38 — 
(a)  goods for exportation  by post;  
(b)  merchandise, of a value not exceeding K10,000, for 
exportation by air -freight or by rail; and  
(c)  other goods, not elsewhere provided for and not being 
merchandise or the accompanied baggage of travellers:  
Provided that — 
 (i)  this regulati on shall not apply to warehoused goods or 
to goods for exportation on drawback;  
 (ii)  the Controller may, in his discretion, dispense with 
the submission  of a declaration in Form No. 38 in the 
case of goods of a  value not exceeding K30,000 if the 
exportat ion of such goods is  not specifically 
restricted; and  
 (iii)  any declaration or description of goods attached to or 
accompanying  any goods for which entry for 
exportation is not required  shall be deemed to be a 
declaration for customs purposes.  
(2)  Decla rations in Form No. 38 accepted by a postal official or by  
an official of the carrier shall be transmitted by such official to the 
proper  officer without delay.  
82.—(1)  With the exception of the accompanied baggage of  
travellers and goods in respect of wh ich, under the provisions of  
regulation 81, a declaration on Form No. 38 has been accepted  by 
the postal authorities or by the carrier, or has been dispensed   G/VAL/N/1/MWI/2  
 
- 116 - 
 
   with, goods shall only be accepted by a carrier for exportation 
after such  exportation has been  authorized by an officer in the 
following manner — 
(a)  by the impression of the official customs stamp and the 
signature of the officer on any consignment note, waybill, 
bill of lading or other document relative to the despatch of 
the goods and required b y the carrier before he will 
undertake the carriage of the goods; or  
(b)  by permission in writing, in such form as the officer 
considers suitable, signed by the said officer and bearing 
the impression of the official date stamp, if the carrier 
himself is the exporter or for any reason does not require a 
document such as is mentioned in paragraph (a) above.  
(2)  In the case of goods to which regulation 81 applies —  
(a)  the acceptance by a postal official or by an official of the 
carrier of a declaration in  form No. 38; or  
(b)  the direction of the Controller that a declaration in form 
No. 38 may be dispensed with,  
shall be deemed to be the authority in accordance with section 51 
of the Act for the acceptance of the goods for exportation:  
Provided that the postal authorities or the carrier, as the case may 
be, shall make the goods available for examination by an officer 
prior to  exportation at such place or places as the Controller 
directs.  
83.—(1)  Articles which are to be exported from and returned to  
Malaŵi may be registered, before exportation takes place, at a 
customs  office or, in places where there is no customs office and if 
the goods are  to be exported by post, at the nearest post office:  
Provided that — 
 (i)  the articles shall be produced for inspec tion by the 
officer or  postal official registering them;  
 (ii)  articles shall not be registered unless they can be 
accurately  described when registered and are capable 
of being identified on  their return.  
(2)  Evidence of registration in form No. 48 or in  such other form  
as the Controller may direct shall be supplied, on request, to 
persons  registering articles in accordance with subregulation (1).  
84.—(1)  No goods shall be loaded in any ship, whether such ship  
is engaged in the exportation of goods or in  carriage coastwise, 
until application has been made in form No. 5 to the proper officer 
for permission to load the said ship and the proper officer has 
granted such  permission and, if he so requires, has appointed an 
officer to supervise  the loading opera tion.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Registration  
on exportation  
 
 
 
 
 
 
 
 
 
 
Loading of  
ships 
 
 
 
 
 
L.R.O. 1 /1971 G/VAL/N/1/MWI/2  
 
- 117 - 
 
   
 
 
 
 
 
 
 
Outward  
clearance of  
ships 
 
 
 
 
 
 
 
Outward  
clearance of  
aircraft  
 
 
 
 
 
 
 
 
Departure of  
vehicles and  
persons  
 
 
 
 
 
Warehoused  
and drawback  
goods for use  
as stores  (2)  Except with the written permission of the proper officer goods  
shall only be loaded in a ship between sunrise and sunset.   
(3)  The loading of goods into a ship shall be carried out in  
accordance with any instructions given by any officer appo inted 
under  subregulation (1).  
85.—(1)  Prior to departure of a ship to a foreign port the  master 
shall submit to the proper officer a declaration in form No. 6  and 
one copy of such declaration, signed, stamped and returned to the  
master by the officer, sh all constitute outward clearance of the 
ship from that port.  
(2)  When submitting a declaration in form No. 6 the master shall  
submit therewith copies of the export entries of all the goods 
mentioned  in the declaration which are required to be entered.  
(3)  If a ship bound for a foreign port calls at an intermediate port  
within Malaŵi the master shall obtain a fresh outward clearance 
from the proper officer of the intermediate port before causing or 
permitting  the ship to depart therefrom.  
86.—(1)  Prior to the departure of an aircraft to a foreign port  the 
master shall su bmit to the proper officer a declaration in form  
No. 7 or in such other form or manner as the officer may require  
and one copy of such declaration, signed, stamped and returned 
to the  master by the officer, shall constitute outward clearance of 
the aircraf t from that port.  
(2)  If, after outward clearance has been effected under 
subregulation  (1), the aircraft lands at any othe r place within 
Malaŵi prior to proceeding  to a foreign port the master shall 
obtain fresh outward clearance before  causing or permitting the 
aircraft to leave Malaŵi.  
87.  The declarations required to be made by the person in charge 
of any vehicle, or by a ny person, about to depart to a foreign port 
shall be  made in such form and manner as the Controller may 
direct.  
PART IX  
Stores  
88.  In respect of warehoused goods, or goods on drawback or 
goods  entered in accordance with regulation 30 for use as stores 
on an aircraft  or vessel about to depart to a foreign port — 
(a)  the proper officer may, in his discretion and subject to the 
directions of the Controller, limit the quantity of such goods   G/VAL/N/1/MWI/2  
 
- 118 - 
 
    which may be entered for use as stores on any particular 
aircraft  or vessel;  
(b)  upon arrival at the place at which they are to be loaded the 
goods shall, pending loading on to the aircraft or vessel for 
which they are entered, be deposited in such secure place 
as the officer may direct;  
(c)  prior to loading, the good s shall be produced for 
examination by an officer and after loading the officer may 
place them under seal and such seal shall not be broken 
until the aircraft or vessel has finally departed to a foreign 
port; 
(d)  the master shall give written acknowledgem ent to the 
proper officer of the receipt of the goods on board his 
aircraft or vessel.   
89.  Goods other than those provided for in regulation 88 for use 
as stores on an aircraft or vessel about to depart for a foreign port 
shall be  entered in such manner as the Controller directs.  
PART X  
Transit  
90.  Goods entered in transit shall be transported without delay to 
the port through which they are to be exported by such routes as 
the proper  officer may direct.  
91.  If goods entered in transit are not exported within the time  
allowed by the officer the owner of such goods shall, unless he 
explains  the delay to the satisfaction of the proper officer and is 
allowed an  extension of such time by that officer, and subject to 
compliance with  any other written law, ent er the goods for 
consumption on demand.   
92.—(1)  Any person wishing to divert goods for consumption or  
warehousing after such goods have been entered for transit shall 
deliver  such goods into the custody of an officer and, if permission 
for such  diversion  is granted, shall forthwith enter them in 
accordance with the  provisions of regulation 26 or regulation 27, 
as the case may be.  
(2)  Upon release of the goods by an officer for consumption or  
warehousing in consequence of an entry made in accordance with  
subregulation (1) the transit entry in respect of the goods shall be  
cancelled and the owner shall be released from such security as 
he may  have given in respect of their transit.  
PART XI  
Excise  
93.—(1)  The entry of premises required under section 65 of  the 
Act shall describe accurately the situation and purpose of all   
 
 
 
 
 
 
 
 
 
 
Other goods  
for use as  
stores  
 
 
 
 
Transit  
routes  
 
Transit goods  
not exported  
in time  
allowed  
 
 
 
 
Diversion  
from transit  
 
 
 
 
 
 
 
 
 
Entry of  
premises  
 
 
 
 
L.R.O. 1 /1978 G/VAL/N/1/MWI/2  
 
- 119 - 
 
   
 
 
 
 
 
 
 
 
Transfer of  
licence  
 
Appeal against  
revocation or  
refusal to 
issue 
or renew  
 
Apparatus,  
etc. 
 
 
 
 
 
 
 
Marking of  
entered  
rooms, etc.  
G.N. 
 156/1977  rooms, stores, warehouses, plant and apparatus to be used in 
connexion  with the manufacture and storage of excisab le goods. 
The entry shall  be accompanied by such plans of the premises as 
the Controller may  require.  
(2)  If the holder of an excise licence, with the consent of the  
Controller, makes any alterations to his entered plant or premises 
then he shall submit t o the Controller an amendment to his entry 
or a fresh  entry as the Controller may require.  
94.  If the Controller, under section 65 (7) of the Act, consents to 
the transfer of an excise licence to a successor that successor 
shall forthwith  enter the premis es in accordance with section 66 of 
the Act and provide  security in accordance with section 69 of the 
Act. 
95.  If, after notification by the Controller of his refusal to issue or 
to renew a licence or of his intention to revoke a licence, the 
holder of th e licence or applicant wishes to appeal to the Minister 
under section 65  (12) of the Act he shall make such appeal in 
writing within one month  of the date of such notification.  
96.  A licensee shall — 
(a)  empty any part of his plant or apparatus if the Con troller 
has directed that such part be re -gauged;  
(b)  if required by an officer, stop the working of any machinery 
or apparatus for the purpose of examining such machinery 
or apparatus or of testing or gauging the output thereof:  
Provided that the officer  shall not interfere unduly with the 
legitimate  operations of the licensee.  
97.—(1)  Each entered room, store or warehouse, or the doors 
leading  thereto, and all major items of plant and equipment shall 
be marked, to  the satisfaction of the proper officer,  with the 
purpose for which they  are entered to be used and if more than 
one place or item is used for the  same purpose then such places 
or items shall, in addition, be marked  with consecutive numbers 
starting at the number one.   
(2)  The capacity of all v ats, receivers or other bulk storage 
containers  shall be ascertained by such methods as the Controller 
may specify  and the licensee shall, if so required by the 
Controller, mark indelibly  such capacity in litres on each such vat, 
receiver or other bulk sto rage container.   G/VAL/N/1/MWI/2  
 
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   (3)  Pipes in a distillery shall be painted and kept painted — 
(a)  red if they are for the conveyance of wine, wort or wash;  
(b)  blue if they are for the conveyance of low -wines or feints;  
(c)  black if they are for the conveyance of sp irits; 
(d)  white if they are for the conveyance of water;  
(e)  green if they are for the conveyance of gas;  
(f)  yellow if they are for the conveyance of air; and  
(g)  silver if they are for the conveyance of steam:  
Provided that, subject to the discretio n of the Controller, any or all  
of the hot pipes of any distilling apparatus may not be required to 
be so painted.  
(4)  The Controller may dispense with the provisions of 
subregulation  (1), (2) or (3) in relation to any particular premises.  
98.  The return  and declaration required under the provisions of  
section 77 of the Act in relation to excisable goods delivered for  
consumption shall be made on form No. 32 supported by such 
other  documents as the Controller may require:  
Provided that in respect of each delivery of excisable goods to a  
person entitled to receive such goods at a reduced rate of duty a 
form No. 82 properly completed by the person so entitled, shall 
accompany  the return.  
98A.—(1)  Every application required under section 64 of the Act  
shall not be processed unless the applicant is — 
(a)  licensed as a manufacturer under section 77A of the Act; 
and 
(b)  in the case of an importer or distributor, is duly registered 
with the Malaŵi Revenue Authority for that purpose.  
(2)  Every application made under these Regulations shall be 
lodged  at the nearest Malaŵi Revenue Authority office.  
98B.—(1)  Every application required under regulation 98A shall 
be in the format of Form CE 28C and shall comply with all the 
requirements  specified in Part A of the Schedule hereto.  
(2)  Every application made in the form specified in  regulation 98B 
shall contain all information specified in the  instructions on how to 
complete Form CE 28C attach ed to Form  CE 28C .  
 
 
 
 
 
 
 
 
Entry for  
consumption  
 
 
 
 
 
 
 
Requirement  
for registration  
G.N. 26/2008  
 
 
 
 
 
 
Application  
G.N. 26/2008  
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
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  Documentation  
to 
accompany  
registration  
Cap. 46:03  
G.N. 26/2008  
 
 
 
 
 
 
 
 
 
 
 
 
Validity period  
of licence  
G.N. 26/2008  
Time of  
lodgment of  
application  
G.N. 26/2008  
 
 
 
Procedure for  
obtaining Tax  
Stamps  
G.N. 26/2008  98C.—(1)  The application for registration as an importer or  
distributor of cigarettes in Malaŵi shall be accompanied by valid  
certified copies of — 
(a)  certificate of incorporation, issued pursuant to the 
Companies Act;  
(b)  Tax Payer Identification Number (TPIN) Certificate issued by 
the Malaŵi Revenue Authority; and  
(c)  Tax Clearance Letter from the Domestic Taxes Division of 
the Malaŵi Revenue  Authority.  
(2)  Every application for renewal of registration as an importer or  
distributor of cigarettes shall be accompanied by Tax Clearance 
Letters  from both the Customs and Excise and Domestic Taxes 
Divisions of the  Malaŵi Revenue Authority.  
(3)  All applicants shall provide the most current information and  
other relevant details of their company at the time of making a 
new application, renewal or whenever there are changes to the 
company  name or profile.  
98D.  The Cigarette Importer or Distributor 's Licence issued under  
section 77A of the Act and Regulation 98A shall expire on 31st 
December  next following the date of issue.  
98E.  Every application under these Regulations shall be  
submitted — 
(a)  in the case of new application, at any time of the year;  and  
(b)  in the case of applications for renewal, such applications 
shall be lodged by the 31st October in the year in which the 
licence expires.  
98F.—(1) Any person duly registered in accordance with 
regulation  98A may apply to the Commissioner General for 
Cigarette Tax Stamps  for the purpose of — 
(a)  affixing on packets of locally manufactured cigarettes; or  
(b)  affixing on packets of imported cigarettes prior to 
importation.  
(2)  The Cigarette Tax Stamps shall be issued upon receipt of an  
application in the format of Form CTS 1, set out in Part B of the  
Schedule hereto, being the Requisition in Respect of Cigarette Tax  
Stamps for locally manufactured or imported cigarettes:  
Provided that the applicant shall pay the prescribed application 
stamp  fees.  G/VAL/N/1/MWI/2  
 
- 122 - 
 
   (3)  Only properly completed applications shall be accepted by  the 
Commissioner General and any application with inaccurate or  
incorrect information shall not be accepted and shall be returned 
to the applicant  
(4)  Upon approval of the quantities ordered and receipt of 
payment  for the stamps from an importer or a manufacturer, the 
Commissioner  General shall inform the designated printer to print 
and deliver the  stamps to the local or foreign manufacturer of 
cigarettes intended for  consumption in Malaŵi.  
(5)  The designated printer referred to in subregulation (4) shall 
only print any stamps at the written Commissioner General 's 
request.  
(6)  The printer shall consign the stamps directly to the 
manufacturer  who applied for the stamps, anywhere in the world 
within the agreed  time frame and notify the Commissioner 
General of the number of  stamps supplied to manufacturer within 
two days of dispatch.  
(7)  The manufacture, importer or distributor shall ensure that 
every  cigarette packet is affixed with stamps prio r to importation, 
distribution  or sale in Malaŵi.  
98G.—(1)  Every cigarette tax stamp duly issued under section 
77A of the Act shall constitute revenue due to Government, 
therefore even  purchaser shall submit — 
(a) in the case of the manufacturer: a monthly  reconciliation 
statement done by the twentieth of the month following the 
month in which it became due showing — 
 (i)  stamps in stock on the last day of the previous month 
and carried forward to the following month;  
 (ii)  a summary of usage of cigarette tax stamps during 
the month, including what was brought forward from 
previous  month; and  
 (iii)  spoiled or damaged stamps, certified as such by an 
officer  from the Customs and Excise Division of the 
Malaŵi Revenue  Authority;  
(b)  in the case of an importer or distributor: a reconciliation 
statement done by the fifteenth working day from the date 
of importation showing — 
 (i)  a summary of usage of cigarette tax stamps for the 
current  importation, including  that which was brought 
forward from  previous importation;  
 (ii)  stamps in stock as confirmed by manufacturer;   
 
 
 
 
 
 
 
 
 
 
 
 
Accounting  
for purchased  
cigarette tax  
stamps  
G.N. 26/2008  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
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Keeping of  
records  
G.N. 26/2 008 
 
 
 
 
 
 
 
 
 
 
 
 
Entry for  
exportation  
 
 
Entry for  
removal to  
other entered  
premises  
Loss or  
destruction  
of excisable  
goods  
 
 
Deficiencies   (iii)  spoiled or damaged stamps confirmed by 
manufacturer,  which shall be submitted together with 
the reconciliation  statement  or mailed to the Malaŵi 
Revenue Authority, Customs and  Excise Division 
within fifteen days from the date of receipt of the  
statement.  
(2)  Where the reconciliation statement is not received in 
accordance  with regulation 98G above, the Commission er General 
shall make  an assessment of the duties due which shall constitute 
a debt to the  Government and shall be subject to recovery as 
prescribed under the  Act. 
98H.—(1) Every licensed manufacturer, importer or distributor of  
cigarettes shall keep and p reserve such adequate and complete 
records  for a period of not less than seven years of all sales and 
purchases  and such other books of accounts as may be necessary 
to determine  compliance with this Act.  
(2) The records and other books of accounts referred  to in  
subregulation (1) includes all invoices, origin certificates. Pertinent  
records whether stored electronically or otherwise. papers and  
memoranda reflecting sales and purchases, operating and 
proprietary  ledgers, and any other documents of informatio n that 
maybe required  by the Commissioner General, and all the books 
and records shall be  open to examination upon demand by the 
Commissioner General.  
99. The provisions of regulations 70, 71 and 72 shall apply, with 
any necessary modifications, to goods d elivered from an excise 
warehouse  for exportation.  
100. The provisions of regulation 73 shall apply, with any 
necessary  modifications, to excisable goods lawfully removed from 
entered  premises to other entered premises.  
101. The provisions of regulation 67  shall apply, with any 
necessary  modifications, to excisable goods accidentally lost or 
accidentally  destroyed prior to having been delivered for 
consumption and to waste  products destroyed by authority of the 
proper officer.  
102. If the proper officer is satisfied that any deficiencies in 
excisable  goods may properly be allowed under section 103 (1) of 
the Act he may,  subject to the directions of the Controller, write 
off such deficiencies and  his signature on the relevant customs 
document shall be the aut hority for  such write off in the records 
kept by the licensee and by the officer and  for the remission of the 
amount of duty involved.   G/VAL/N/1/MWI/2  
 
- 124 - 
 
   103.—(1)  Refund of excise duty and surtax paid on goods found,  
after delivery for consumption, to be defective or oth erwise unfit 
for consumption shall be granted only if such goods are returned 
to the  entered premises at which they were manufacture or are, 
with the consent  of the Controller, destroyed elsewhere than at 
such entered premises, not  later than 12 months aft er their 
delivery for consumption.   
(2)  The applicant for refund shall make written application 
therefor  to the proper officer and such application shall — 
(a)  be accompanied by copies of credit notes or similar 
documents issued to the persons by whom the  goods were 
returned;  
(b)  specify the date or dates upon which the goods were 
delivered for consumption;  
(c)  if the goods were delivered for consumption from a bonded 
warehouse quote the number of the entry by virtue of which 
they were so delivered; and  
(d)  include such other information as the Controller may 
require.  
(3)  The licensee shall give the officer such assistance as he may  
require in taking an account of the goods.  
(4)  The goods mentioned in subregulation (2) shall be destroyed 
or further man ufactured under the supervision of an officer or 
such other  person as the Controller may nominate.  
(5)  No refund on such defective goods shall be allowed unless  the 
Controller is satisfied that the licensed manufacturer has made an  
allowance therefor to t he original purchaser.  
(6)  The amount of refund which may be allowed in respect of  
such defective goods shall be limited to the amount of duty paid 
on the goods or to the amount of duty which would be payable on 
such goods according to the tariff in force  at the date of 
destruction or further  manufacture, whichever shall be the less.  
104.—(1)  If any person, not being the holder of an excise  licence 
or a licence to distil kachasu in terms of the Intoxicating  Liquor 
Ordinance, wishes to import or keep or us e a still he shall  make 
application therefor to the Controller and shall supply such  
information relative to his application as the Controller may 
require.   
(2)  The Controller may, subject to such conditions as he may 
impose,  issue a certificate authorizi ng any person to import or 
keep a still for the  purpose of — 
(a)  resale;  Defective,  
etc., goods  
returned  
to entered  
premises  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Keeping of  
stills 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
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   (b)  the manufacture of goods other than spirits; or  
(c)  the perfor mance of laboratory work, analysis and 
experiments , including experiments in the manufacture of 
spirits and the purification  of alcohol for those purposes,   
and may, at any time, cancel or vary the conditions of any such  
certificate.  
105.—(1)  Only such st ills, pipes, cocks, valves, receivers and 
other  apparatus as have been approved by the Controller shall be 
used in a  distillery.  
(2)  The Controller may require a distiller to provide such 
apparatus  as the Controller considers expedient for the proper 
protection of the  revenue and may specify the order in which and 
conditions under which  raw materials or products shall be moved 
successively from one part of  the plant or apparatus to another.  
(3)  A distiller shall not, unless with the approval and in the 
presence  of an officer — 
(a)  remove or cause to be removed any lock or seal, or any 
flange, pipe or fitting giving access to spirits; or  
(b)  carry out any alterations to any pipe, still, safe, receiver or 
vessel through which spirits are conveyed or in whic h spirits 
are contained.  
(4) Except with the permission of the Controller no spirit receiver  
which is not built wholly above ground level shall be used as a 
spirit receiver and no spirits shall be stored in ungauged vessels 
on the  premises of a distiller.  
106.  Every distiller who acquires spirits in any manner other than 
by production on his own premises shall submit to the proper 
officer, not  later than the day following such acquisition, a written 
return in which  shall be specified — 
(a)  the quantity and  strength of such spirits; and  
(b)  the name and full address of the person from whom he 
acquired such spirits.  
107. A distiller shall give the following written notices to the 
proper  officer on a form or in a book approved by the Controller — 
(a)  not less  than twenty -four hours' notice of intention to distil 
or re-distil;  
(b)  not less than eight hours' notice of intention to remove 
wash or spirits from a fermenter for distillation or re -
distillation, as the case may be;   
 
 
 
 
 
 
 
 
Distilling  
apparatus  
 
 
 
 
 
 
 
 
 
 
 
 
 
Notification  
of spirits  
received  
 
 
 
 
 
 
Notices to  
be given by  
distiller  
 
 
 
 
 
 
 
L.R.O. 1 /1970 G/VAL/N/1/MWI/2  
 
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Declarations  
by distiller  
 
 
 
 
 
Additional  
records to  
be kept by  
distiller  
 
 
 
 
 
Methylation  
 
 
 
 
 
 
 
 
 
 
True strength  
of spirits to be  
shown  
 
 
Controller' s 
power to vary  (c)  not less than four hours' notice of intention to rack, re -
gauge,  blend, mix, reduce, fine or bottle spirits.  
108.  A distiller shall make the following declarations to the 
proper  officer in a form or in a book approved by the Controlle r— 
(a)  a declaration of the description and quantity of materials 
used in making up a fermenter, the estimated yield of proof 
spirits from such materials, other than spirits for re -
distillation, and the quantity and strength of wash or spirits 
collected i n the fermenter; and  
(b)  at the end of each distillation period a declaration of the 
total quantity of spirits used in re -distillation, and the total 
quantity of spirits and feints produced from such distillation, 
or re-distillation, as the case may be.  
109.  Every distiller shall keep a still -house book in which he shall  
record daily — 
(a)  the description and the quantity of the materials used by 
him and the quantity and strength of wash sent to 
distillation and the quantity and strength of spirits obtain ed 
from the materials used; and  
(b)  the quantity of spirits used in re -distillation and the quantity 
and strength of rectified spirits obtained therefrom.  
110.—(1)  Methylation of spirits shall take place only in rooms or  
places specially entered for tha t purpose and no other.  
(2)  No denaturants shall be used in the methylation of spirits  
unless first approved for such use by the Controller and, pending 
use, denaturants shall be kept in a store specially entered for that 
purpose  and no other.  
(3)  The pr oportions of denaturants to be added to spirits in the  
manufacture of methylated spirits shall be as approved by the 
Controller,  who may specify different denaturants and different 
proportions thereof  according to the purpose for which the 
methylated spiri ts are to be used.  
111.  In every case where a distiller is required under the 
customs  laws to show the strength of spirits in any book or 
document he shall  state such strength as ascertained in 
accordance with section 116 of the  Act. 
112.  The Controller may, in his discretion, vary the requirements 
of regulations 104 to 111 in relation to any particular distillery:   
Provided that the distiller shall comply with any conditions that 
the Controller may impose  in relation to such variation.   G/VAL/N/1/MWI/2  
 
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   PART XII  
Duties , Rebates, Refunds, etc.  
113.—(1)  Any person who considers that detriment to an 
industry  in Malaŵi in which he has an interest is being, or is likely 
to be, caused  by one or more of the conditions set out in the table 
in Part III of the  Schedule to the Dumping Duties Tariff Order, 
1969, may make a  complaint to the Controller and may request 
that an investigation be  made into the matter.  
(2)  Any person who makes a complaint under subregulation (1)  
shall furnish the Controller with such information as the Controller 
may require and which it is in the person's power to give, in 
relation to the  complaint.  
(3)  Upon receipt of a complaint under subregulation (1) the  
Controller shall make an investigation as to — 
(a)  the domestic market value; and  
(b)  the export price,  
of the goods concerned and shall report the result of such 
investigation to the Minister.  
(4)  Upon receipt of a report made by the Controller under  
subregulation (3) the Minister may appoint a board or person 
further to  inquire into the matter and to report whether, in all the 
circumstances,  it would be in the public interest to impo se one or 
more of the dumping  duties provided for in the Dumping Duties 
Tariff Order, 1969.  
(5)  The board or person appointed under subregulation (4)  shall 
have all the powers, rights, privileges and duties conferred  or 
imposed upon a Commissioner by sect ions 7, 8, 9 and 10 of the  
Commissions of Inquiry Act.  
(6)  The provisions of sections 11,12 and 13 of the Commissions 
of Inquiry Act shall apply to an inquiry held under subregulation 
(4). 
114.  The provisions of the Sixth Schedule shall have effect in 
relation  to the suspension of duties on the goods specified therein.  
115.  The provisions of the Seventh Schedule shall have effect in  
relation to rebates, remissions and refunds of duty on the goods, 
in the  circumstances and to the persons specified therein . 
116.  The provisions of the Eighth Schedule shall have effect in  
relation to rebates of duty on materials used in industry in Malaŵi  
and in relation to drawback of duty on materials used in Malaŵi in 
the manufactu re of goods exported therefrom.   
 
 
Compla ints 
and 
investigations  
as to dumping  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cap. 18:01  
 
 
 
 
Suspensions  
of duties  
Rebates,  
remissions  
and refunds  
 
Industrial  
rebates and  
drawbacks  
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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  Drawback  
of duty  
under Export  
Incentive Act  
G.N. 31/1991  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Applic ant for  
duty drawback  
 
 
 
Application  
for duty  
drawback  116A. —(1)  Notwithstanding regulation 116, drawback of duty on  
raw materials including packaging used in Malaŵi in the 
manufacture  or production of goods exported therefrom shall be 
claimed computed  and paid subject to the following conditions — 
(a)  the duty being claimed as drawback of duty was actually 
paid;  
(b)  the raw materials on which the duty was paid are in 
accordance with section 15 (1) of Export Incentives Act 
provided that such materials shall not be fuels or lubricants;  
(c)  the amount of duty payable as being drawback where waste 
of commercial value or b y-products result from the process 
of manufacture shall be reduced by the same proportion 
that the waste or by -products bear to the total value of all 
goods manufactured from those raw materials unless the 
waste or by -products are exported.  
(2)  Goods on w hich drawback of duty is claimed shall be exported  
in accordance with regulation 80 (1) ( d) prior to the submission of 
an application for duty drawback and further that — 
(a)  the goods were not used in Malaŵi or otherwise dealt with; 
and 
(b)  the bill of e ntry relating to the exportation is marked 
"subject to Duty Drawback".  
(3)  A proper officer may at any time prior to exportation of  the 
goods require that the goods be made available for examination.  
116B. —(1)  An applicant for drawback of duty under regu lation  
116A shall be a person registered under the Export Incentives Act 
as a registered exporter.  
(2)  Where the applicant is not the person who imported the raw  
materials, the person who imported the raw materials shall 
provide  the applicant with all inf ormation necessary on Form 45 to 
enable the  applicant claim drawback of duty.  
116C.  An application for drawback of duty shall be made  within 
two years from the time the duty being claimed was paid  and 
submitted to a proper officer in six copies accompanie d with  the 
following — 
(a)  a list of numbers of bills of entry on which the duty being 
claimed was paid;  
(b)  copies of all bills of entry for export to which the application 
relates;  
(c)  such other documents as shows the relationship between 
the imported  materials used and the goods exported; and  
(d)  where the applicant is not the importer of the raw 
materials, a properly completed Form No. 45.   G/VAL/N/1/MWI/2  
 
- 129 - 
 
   116D. —(1)  Subject to section 15 (5) of Export Incentives Act, 
the Controller may, upon receipt of a proper ly completed 
application for  drawback of duty, pay to the applicant an amount 
equal to 75 per centum  of the total amount being claimed as duty 
paid on raw materials used in  the manufacture of goods that have 
been exported.  
(2)  If upon examination of the r ecords of the applicant for duty  
drawback it transpires that by virtue of subregulation (1) there 
has been an overpayment, such overpayment shall be reimbursed 
by the  applicant within fourteen days of his being notified of the 
discovery of  the overpayment.  
(3)  If an applicant, having been informed of the overpayment 
fails to make reimbursement within the period allowed for such 
purpose, he  shall, in addition to the overpayment, pay interest at 
the rate which is  three percentage points above the prevailing 
commercial bank interest  rate. 
116E.  Records of transactions relating to drawback of duty shall 
be kept and maintained in accordance with section 167 of the Act.  
116F.  Notwithstanding regulations 116, 116A, and 116B, 
payment  of drawback shall be made in respect of materials used 
in the  manufacture of goods supplied under tariff headings 
100.02, 100.03  and 101.05.  
117.—(1)  The payment of drawback on goods exported from 
Malaŵi,  other than goods provided for in regulation 116, shall be 
subject to the  following conditions — 
(a)  the goods shall not have been taken into consumption in 
Malaŵi;  
(b)  the goods shall be exported as m erchandise not later than 2 
years after the date of payment of the duty;  
(c)  the person to whom the refund is made shall be the person 
who paid the duty;  
(d)  except as the Controller may allow, the goods shall be in 
the same condition, and in the same pa ckages, as at the 
time when the duty was paid;  
(e)  the goods shall be entered for exportation in the manner 
provided for in regulation 80 and the form required by that 
regulation shall be prominently marked "drawback 
claimed";  
(f)  when entering the goods  for exportation, or with such 
period thereafter as the Controller may allow, the exporter 
shall submit to the proper officer a claim for drawback in 
the specified form;  
(g)  the goods shall be made available for examination by an 
officer prior to packing and loading for exportation;  Part payment  
of duty  
drawback  
 
 
 
 
 
 
 
 
 
 
Records of  
transactions  
Draw back  
of duty  
G.N. 34/1993  
 
 
Other  
drawbacks  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Goods  
destroyed, lost  
or damaged by  
accident  
 
 
 
 
 
 
 
 
 
 
 
 
Goods found  
defective 
after release  
from customs  
control  (h)  the exporter shall prove payment of duty to the satisfaction 
of the Controller; and  
(i)  exportation of the goods shall be proved in the manner set 
out in regulation 72.  
(2)  Notwithstanding the provisions of s ubregulation (1), the  
Controller may approve other procedures in respect of goods for  
exportation on drawback.  
(3)  The amount of drawback which may be allowed under this  
regulation shall be limited to the amount of duty paid on the 
goods or to  the amount of duty which would be payable on such 
goods according to  the tariff in force at the time of exportation, 
whichever shall be the less.  
118.—(1)  If any person wished to claim a remission or refund  of 
duty, in accordance with subsection (1) or subsection (2 ) of 
section 99 of the Act on goods destroyed, lost or damaged by 
accident  while under customs control he shall, as soon as the 
occurrence  comes to his notice forward to the proper officer a 
written claim for  such remission or refund accompanied by an 
explanation of the  circumstances and shall afford the proper 
officer such assistance and  facilities as the proper officer may 
require to investigate the matter.  
(2)  If the Controller is satisfied in accordance with subsection (1) 
of section 99 of the Act, tha t the goods have been totally lost or 
destroyed  without going into consumption he shall authorize 
remission or refund  of the duty, as the case may be.  
(3)  If the Controller is satisfied in accordance with subsection (2) 
of section 99 of the Act, that the value of the goods has been 
reduced as a  result of an unavoidable accident while such goods 
were under customs  control he shall re -assess the amount of duty 
otherwise payable or paid  and shall authorize such remission or 
refund as he considers equitable  in the circumstances.  
(4)  If any person is aggrieved at any decision made by the 
Controller  under subregulation (2) or subregulation (3) he may 
appeal to the  Minister, whose decision shall be final and shall not 
be challenged in  any court.  
119.—(1)  If the importer of any goods wishes to claim refund of  
duty under the provisions of section 99 (3) of the Act he shall 
make  written application to the Controller and shall produce such 
evidence to  substantiate his claim as the Controller may require.  
(2)  If the goods are to be destroyed or if they are to be 
surrendered  to the Controller, the importer shall deliver them, at 
his own risk and  expense, to such place as the Controller may 
require and if the goods  are to be destroyed their destruction shall 
take place at the expense of   G/VAL/N/1/MWI/2  
 
- 131 - 
 
   the owner and in the presence of an officer or such other person 
as the  Controller may designate.  
(3)  If the goods are to be returned to the foreign supplier they 
shall be entered before exportation in accordance with the 
provisions o f regulation 80, the entry being marked prominently 
to the effect that  refund of duty is claimed under section 99 (3) of 
the Act, and the goods  shall be produced for examination by an 
officer prior to loading for  exportation.  
(4)  If the Controller is sati sfied as to the identity of the goods  
destroyed, surrendered or exported and that all the requirements 
of the  law have been carried out in relation to such goods he shall 
authorize  refund of that proportion of the duty paid on the goods 
which the credit  or other allowance made by the supplier to the 
importer in respect of the  defect bears to the price originally 
charged for the goods.  
120.—(1)  No cognizance shall be taken of any damage to or  
pilferage or diminution of goods alleged to have taken place prio r 
to importation unless the attention of an officer is drawn thereto  
as soon as practicable after the goods are unloaded in Malaŵi  and 
unless the goods, or the remainder of them, or the packages  in 
which they had been contained, are thereupon produced for  
examination by an officer.  
(2)  Before accepting a claim for remission or refund of duty on  
account of damage to or pilferage of goods prior to importation 
the Controller may require such other evidence to substantiate the 
claim as  he considers necessary.  
121.—(1)  All claims for refund of any duty, deposit, fees or 
charges  shall be made by the claimant in the specified form or in 
such other  manner as the Controller may approve and shall be 
supported by such  evidence, including evidence that any 
obligation undertaken has been  fulfilled, as the Controller may 
require.  
(2)  When he is satisfied that any cash deposited as security may  
properly be refunded the proper officer shall give authority for 
such refund in such manner as the Controller may approve and 
any claim for  such refund shall be made within 2 months of the 
date of the giving of  such authority or within such further period 
as the Controller may in any  particular case allow.  
PART XIII  
Value and Origin  
122.—(1)  Every person importing goods shall, in respect of each  
importation and if required by the proper officer, deliver to such  
officer a declaration of value in form No. 19 or form No. 19A 
Separate  declarations shall be given in respect of different sellers 
or suppliers.   
 
 
 
 
 
 
 
 
 
 
 
 
Goods  
damaged o r 
pilfered before  
importation  
 
 
 
 
 
 
Claims  
for refund  
 
 
 
 
 
 
 
 
 
 
Declaration  
of value  
G.N. 25/1989  
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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Certificate  
of origin  
 
 
 
 
 
 
 
 
 
 
 
Cash security  
 
 
 
Security by  
Bond 
 
 
Sureties to  
Bonds  
 
Security by  
guarantee  (2)  The Controller , if he is satisfied that a person is a regular 
importer  of goods from the same supplier and that the terms and 
conditions of  trading are identical in respect of all such 
importations, may accept a  declaration given by that person in 
form No. 20 and in tha t event he  may in writing permit separate 
declarations of value in respect of such  importations to be 
dispensed with for such period as he may direct.  
(3)  The Controller may at any time in writing withdraw  any 
permission given by virtue of subregulation ( 2) and from  the date 
of such withdrawal the importer shall observe the terms of  
subregulation (1).  
123. Every person importing goods shall deliver to the proper  
officer a certificate of origin in respect of such goods prepared in  
form No. 18 by the grower,  producer, manufacturer, processor,  
seller or supplier of the goods, together with such other  evidence 
as to the origin of the goods as the officer may require:  
Provided that — 
(a)  the Controller may, if he is satisfied that such other 
certificate contains  all the essential particulars contained in 
Form No. 18, authorize the officer to accept a certificate of 
origin other than that set out in Form No. 18; and  
(b)  the Controller may, in the case of such goods as he may 
determine, dispense with the productio n of a certificate of 
origin.  
PART XIV  
Securities  
124.  When security for compliance with any of the provisions of 
the customs laws is given by cash deposit the person giving the 
security  shall, when making the deposit, complete and submit to 
the proper  officer an application in Form No. 122.   
125.  Any bond given in accordance with the c ustoms laws shall 
be in the specified form completed in such manner as the 
Controller may  direct and, except as otherwise provided, shall be 
in such sum as the  Controller m ay direct.  
126.  The Controller may direct the number of sureties required 
to subscribe to any bond and may refuse to accept any bond if he 
is not  satisfied as to the financial standing of any surety.  
127.  A guarantee given as security for compliance with  any of 
the provisions of the customs laws shall be in such form as the 
Controller  may direct.   G/VAL/N/1/MWI/2  
 
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   PART XV  
Agents  
128.—(1)  A person wishing to be licensed as a customs agent 
under  section 128 shall make an application to the Commissioner 
General by  filling  in Form C 25 in the Schedule and submitting the 
form to the  Commissioner General.  
(2)  The application for a customs agent licence shall be 
accompanied  by— 
(a)  a valid certified copy of the certificate of registration or 
incorporation under — 
 (i)  the Bu siness Names Registration Act;  
 (ii)  the Partnership Act; or  
 (iii)  the Companies Act;  
(b)  where applicable under the Companies Act, names of 
shareholders of the company of the applicant or its holding 
company, if any;  
(c)  clearance certificates issued  by the Domestic Taxes division 
and Customs division confirming that the applicant has no 
outstanding tax liabilities;  
(d)  Taxpayer Identification Number or a copy of Value Added 
Tax certificate; and  
(e)  a non -refundable application fee, as shall be dete rmined 
from time to time by the Commissioner General.  
128A. —(1)  The Commissioner General shall advertise by 
publishing  in a public newspaper in general circulation request for 
applications  from any person wishing to transact business of a 
customs agent.   
(2)  The advertisement shall remain open for a period of twenty -
one days from the first day of publication, and any application 
submitted  after the twenty -one days have expired shall not be 
considered by the  Commissioner General.  
(3)  An applicant who sati sfies the requirements of regulation 128  
shall, by publication in a public newspaper in general circulation 
and; any other public media, be invited to attend an interview.  
(4)  Upon receiving applications the Commissioner General shall  
forward the applicat ions to the Advisory Committee for 
assessment.  
(5)  The Advisory Committee shall conduct the interviews and 
names  of any successful applicants shall be published in a public 
newspaper in  general circulation   
 
Application  
for customs  
agent licence  
G.N. 20/2 010 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Procedure  
for recruiting  
customs  
agents  
G.N. 20/2010  
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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Appeals  
G.N. 20/2010  
 
 
 
 
 
 
 
Conditions for  
issuance of a  
licence  
G.N. 20/2010  
G.N. 42/2013  (6)  The Advisory Committee shall, when conducti ng the 
interviews,  consider whether an applicant being interviewed has 
among other  requirements — 
(a)  a clean record of compliance to all tax laws and regulations;  
(b)  a physical place where the applicant would transact 
business of a customs agent;  
(c)  not been dismissed as an employee of Malaŵi Revenue 
Authority for fraud or fraud -related matter and, if ever 
dismissed, at least two years have elapsed from the date of 
the dismissal; and  
(d)  not been convicted of an offence under any tax law and, if 
convicted of any such offence, at least a period of seven 
years has elapsed from the date of the conviction.  
(7)  The Advisory Committee may come up with its own terms of  
reference as long as the terms of reference are not inconsistent 
with the  Act and these re gulations.  
(8)  An applicant aggrieved with the results of the interviews may  
appeal in writing to the Commissioner General within twenty -one 
days from the day of publication of names of successful 
applicants, and  any appeal made after expiration of the tw enty-
one days shall not be  considered for determination by the 
Commissioner General.  
128B. —(1)  Where a person appeals pursuant to regulation 
128A (8) or regulation 129 (6), the Commissioner General shall 
forward the  appeal to the Appeals Committee for de termination.  
(2)  The Appeals Committee shall forward its determination to the  
Commissioner General.  
(3)  The Commissioner General shall communicate the decision of  
the Appeals Committee to the applicant in writing within twenty -
one days after the date of the receipt of the determination of the 
Appeals  Committee.  
128C. —(1)  The Commissioner General shall issue the customs 
agent  licence to a successful applicant on condition that the 
applicant has — 
(a)  entered into a bond in the sum of one million five hun dred 
thousand Kwacha and paid a fee of one hundred and fifty 
thousand Kwacha for the issuance of the licence;  
(b)  in the case of removal in bond, an established office and a 
licensed temporary store at an inland port for the storage of 
goods under customs  control;  
(c)  in the case of removal in transit, an established office at 
any port of entry and port of exit;   G/VAL/N/1/MWI/2  
 
- 135 - 
 
   (d)  at least an employee at such established office to transact 
the business on behalf of the applicant;  
(e)  reported in writing to the Comm issioner General names of 
employees of the applicant in the prescribed form VB4 in 
the Schedule; and  
(f)  in authorized case of an applicant who would be removing 
goods in bond, submitted to the Commissioner General — 
 (i)  a letter from surety of the appli cant confirming 
issuance of  bond for that fiscal year;  
 (ii)  a letter of confirmation from prospective surety of the  
applicant indicating willingness to provide security, 
and stating  amount of security to be assured per 
station where the applicant  wants t o remove goods 
from; and  
 (iii)  proof of ownership or occupancy of a licensed 
customs  area at each inland station where the 
applicant wishes to operate  as a customs agent.  
(2)  The Commissioner General may review the bond or the fee  
stipulated in regulati on (1) (a), and may amend any requirement 
for the  purposes of effecting these Regulations.  
(3)  The Commissioner General shall award the licence to a 
successful  applicant within two months after the date of publishing 
in a public  newspaper the names of suc cessful applicants, and the 
licence shall be  valid for twelve months from the date of issue.  
(4)  The Commissioner General shall publish in the Gazette names  
of all customs agents licensed to conduct the business of customs 
agent  by the last instance of a financial year preceding the 
financial year for  which the licence is valid.  
129. —(1)  Any customs agent wishing to renew his or her licence  
shall, at least three months before the expiry of the licence, apply 
to the  Commissioner General for renewal of the  licence.  
(2)  The Commissioner General shall refer any application for  
renewal of licence to the Advisory Committee for consideration.   
(3)  The Advisory Committee shall, when assessing the application  
for reward of a licence, consider, among other factor s, if the 
customs  agent has — 
(a)  in case of any general customs agent, demonstrated the 
ability to process not less than an average of twenty 
declarations every month;  
(b)  in case of any private customs agent, made payments of 
duties of not less than fif ty million Kwacha over the period 
of twelve months;   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Renewal of  
licence  
G.N. 20/2010  
 
 
 
 
 
 
 
 
 
 
 
 
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Non 
transferability  
of licence  
G.N. 20/2010  (c)  met the specified conditions for operating Remote Direct 
Trader Input;  
(d)  maintained good compliance record relating to tax laws and 
regulations; and  
(e)  not made transactional errors of more than thirty per cent 
that affected or would have affected the amount of revenue 
collected.  
(4)  Subregulations (1) (c) and ( d) shall not apply to a customs 
agent  operating an Export Processing Zone or a manufacturer -in-
bond.  
(5)  The Advisory Committee shall communicate its decision to the  
Commissioner General who shall inform the applicant of the 
decision in  writing within nine ty days of the submission of the 
application.  
(6)  Any applicant aggrieved by the decision of the Advisory  
Committee may appeal against the decision to the Commissioner  
General, and such appeals shall be determined in accordance with  
regulation 128B.  
(7)  If renewed, the licence shall be valid for a period of twelve  
months.  
130. —(1)  A customs agent shall not transfer his or her licence 
to any other person.  
(2)  In this regulation, "transfer" includes — 
(a)  permitting any other person to use title, identit y or 
signature of a customs agent for purposes of transacting 
any business of a customs agent or any other activity 
related to customs;  
(b)  complete change of ownership of the business in the case of 
sole trader to another;  
(c)  sale of a partnership, or a transfer of either partner's shares 
to a person other than his or her partner;  
(d)  the conversion of a sole trade or a partnership to a limited 
company;  
(e)  change of ownership from one limited company in a group 
of companies to another in the same gro up; 
(f)  where the majority shareholder or shareholders in a limited 
company have sold their shares to any other person; and  
(g)  where a director acquires shares, whether a minority or a 
majority, in a company holding a valid customs agent 
licence.  
(3)  An occurrence of any situation in subregulation (2) shall 
render a  licence invalid and a fresh application for a new licence 
shall be required  if any person intends to become or continue to 
be a customs agent.   G/VAL/N/1/MWI/2  
 
- 137 - 
 
   131. —(1) The Commissioner General may revok e or refuse to  
renew a licence of any customs agent if the customs agent — 
(a)  is by the operation of any law of Malaŵi unable to perform 
his or her duties under the licence;  
(b)  is incapacitated;  
(c)  has made transactional errors of more than thirty per  cent 
that affected or would have affected the amount of revenue 
collected or information pertaining to revenue statistics;  
(d)  is convicted by a competent court of law for violating any 
tax law;  
(e)  is not compliant with customs laws, regulations and 
procedures; or  
(f)  voluntarily ceases to be a customs agent; or  
(g)  dies; or  
(h)  in case of a corporation, there is a dissolution of the 
corporation; or  
(i)  obtained the licence fraudulently; or  
(j)  connived with a customs officer or any officer of the Malaŵi 
Revenue Authority to defraud the Government of revenue.  
(2)  Any person who fails to renew his or her licence, or whose  
licence the Commissioner General revokes or refuses to renew 
shall cease forthwith to act as a customs agent, and any person 
whose licence  is revoked shall surrender the licence to the 
Commissioner General on  demand.  
(3)  The Commissioner General may give notice of revocation or  
expiration of any licence by publication in the Gazette . 
PART XVI  
Surtax  
132.—(1) A person required under  section 110E to be registered 
for purposes of surtax shall apply for such registration — 
(a)  if during a period specified in the Table hereunder the 
turnover  of his taxable goods or taxable services, as the 
case may be, has  exceeded the amount shown in th at Table 
in relation to that period:  
Table  
Prescribed  Prescribed  
Period  turnover  
3 months . . . .    . . . .    . .    . .    . .    . .    . . .     K26,250  
6 months . . . .    . . . .    . .    . .    . .    . .    . . .     K45,000  
9 months . . . .    . . . .    . .     . .    . .    . .    . . .     K60,000  
12 months . . .    . . . .    . .    . .    . .    . .    . . .       K75,000; or  
 Revocation or  
non-renewal  
of licence  
G.N. 20/2010  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Registration  
for surtax  
G.N. 38/1970  
 25/1989  
 32/1991 
 34/1993  
 
 
 
 
 
 
 
 
 
 
 
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Application  
for registration  
G.N. 25/1989  
 
 
 
 
 
 
 
 
 
 
 
 
Notification  
of change of  
particulars  
G.N. 25/1989  
 
 
 
 
 
 
Registration  
certificates  
G.N. 25/1989  (b)  at any time when there is reasonable ground for believing 
that the turnover of his taxable goods or taxable services in 
the current or  ensuing period of twelve months will exceed 
K75,000:  
Provided that a person shall not be liable to be registered in 
accordance  with paragraph (a) of this subregulati on if, although 
the value of his  taxable goods or taxable services, as the case 
may be, in a prescribed  period of less than twelve months has 
exceeded the prescribed turnover  for that period, the Controller is 
satisfied that the aggregate value of  taxable goods or taxable 
services in that prescribed period and the  remaining period 
aggregating to twelve months will not exceed K10,000.  
(2)  A registered person shall cease to be liable to be registered at 
any time that he satisfies the Controller that the valu e of his 
taxable goods  or taxable services in the period of twelve months 
then beginning will  be less than K60,000 and is unlikely to exceed 
K75,000 in the following  period of twelve months.  
133.—(1)  An application for registration under section 110E shal l 
be made in Form No. S.T. 1 and shall be submitted to the 
Controller within  thirty days or the earliest date on which the 
person liable to be registered  knew, or ought with reasonable 
diligence to have known, that he will be  so liable.  
(2)  A person who i ntends to manufacture taxable goods or to 
provide  taxable services and who will be liable to be registered 
when he does so  may notify the Controller of that fact by making 
an application in Form  No. S.T. 1 and thereupon the Controller 
may, subject to such conditions  as he thinks fit to impose, register 
such person from such date as the  Controller may agree with him.  
(3)  An application for registration under section 110F shall be 
made  in Form No. S.T. 1 and shall be accompanied with 
particulars justifying  the registration.  
134.  When a registered person — 
(a)  changes his name or trading name;  
(b)  changes he address of any of his business premises;  
(c)  opens any new business premises;  
(d)  closes any business premises; or  
(e)  changes the nature of his busi ness,  
he shall notify the Controller, in writing, within ten days of the 
date of that change.  
135.—(1)  Upon registering any person under this Part the 
Controller  shall issue to such person a certificate of registration, 
which shall be in  Form No. S.T. 2.   G/VAL/N/1/MWI/2  
 
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   (2)  A certificate or registration shall be numbered in such manner 
as the Controller may direct and shall continue in force until 
cancelled by  the Controller.  
(3)  A certificate of registration shall be exhibited at the principal  
place of business spe cified thereon, with copied exhibited at other 
places  of business; and such certificate or copies shall be 
produced on demand  to a proper officer at any reasonable time 
and shall be surrendered to that  officer if he so requires.  
136.—(1)  When a registered  person supplies taxable goods or  
taxable services, he shall, not later than seven days after the time 
of the supply, deliver to the purchaser a serially numbered surtax 
invoice,  marked prominently as such, containing the following 
particulars — 
(a)  his na me and address;  
(b)  his business trading name if different from ( a); 
(c)  his surtax registration number which is his taxpayer's 
identification number, which number is properly described 
in Form PFT 1 under the Taxation (Provisional Tax) 
(Information and Payment) Regulations, 1988;  
(d)  the serial number of the invoice;  
(e)  the date of issue of the invoice;  
(f)  the name and address of the person to whom the goods or 
services have been supplied and, if known, that person's 
surtax registration number;  
(g)  the quantity, description and selling price of the goods or 
services and the appropriate rate of surtax;  
(h)  the total value of the invoice excluding surtax;  
(i)  the value for surtax purposes, if different from the amount 
at 
(h); 
(j) the amount of surt ax payable; and  
(k)  the date of supply of the goods or services if different from 
the date of issue of the invoice.  
(2)  The Controller may waive one or more of the requirements of  
subregulation (1) in such cases and subject to such conditions as 
he thinks fir. 
(3)  The registered person shall keep copies of all surtax invoices  
issued in serial number order and make them available for 
inspection by  a proper officer on demand.  
(4)  If, after delivery of the surtax invoices referred to in  
sub-regulation (1),  a registered person allows a credit or other 
similar  allowance on account of the return of the goods or for any 
other reason   
 
 
 
 
 
 
 
 
Surtax  
invoice  
G.N. 25/1989  
 
 
 
 
 
 
 
Cap. 41:01  
G.N. 66/1988  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Surtax  
records  
G.N. 25/1989  
 
 
 
 
 
 
 
Payment of  
surtax  
 
 
Assessment by  
Controller  
 
 
 
 
 
 
 
Adjustment  
of amount of  
surtax paid  
 
 
 
 
 
 
Exports  satisfactory to the Controller, such registered person shall issue a 
credit  note amending the surtax invoice and containing a 
reference t o the  surtax involved from the amount payable in 
respect of the tax period in  which the credit or other allowance 
was given.  
(5)  If, after delivery of the surtax invoice referred to in  
subregulation (1), any further charge is made for the supply, it 
shall, subject to the satisfaction of the Controller, be regarded as 
fresh supply  and a further surtax invoice shall be issued making 
reference to the  surtax invoice for the original supply of the goods 
or services and surtax  shall be payable accordingly.  
137.—(1)  Every registered person shall keep records to the  
satisfaction of the Controller showing —  
(a)  supplies made by him of taxable goods or taxable services 
and the surtax charged thereon; and  
(b)  supplies made to him of taxable goods or taxable servic es 
and the surtax charged thereon.  
(2) The Controller may require separate records to be kept of  
different classes of taxable goods and different kinds of taxable 
services.  
138.  When rendering the return referred to in regulation 137 (1) 
the registered pe rson shall remit to the Controller the total 
amount of surtax  shown as payable on such return.  
139.  If a registered person fails to render the return referred to 
in regulation 137 (1) within the period required the Controller 
may, without prejudice to any  other action he may take in respect 
of the  failure to render such return, make an assessment of the 
amount of surtax  payable by the registered person for the period 
in question. Such assessed  amount of surtax shall be paid to the 
Controller by the registe red person  on demand and shall be 
presumed to be the correct amount of surtax  payable in respect of 
such period until the contrary is proved.  
140.  If it is found that the amount of surtax paid by any 
registered  person in respect of any period is incorrect  the 
necessary adjustment  shall be made in the next return rendered 
by the person or in such other  manner as the Controller may 
direct, and such adjustment shall be  without prejudice to any 
other action the Controller may take in respect  of the error which  
gave rise to the adjustment.   
141.  Entry of taxable goods for exportation by a registered 
person  shall be effected by the completion and submission to the 
proper officer  of a declaration in the specified form. Such form 
shall, in addition to the  other pa rticulars required, be endorsed 
with the number of the certificate  of registration of the registered 
person.   G/VAL/N/1/MWI/2  
 
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   142.  Regulation 117 shall apply to goods exported on drawback 
of surtax.  
143.—(1)  A registered person shall notify the Controller forthwith  
upon ceasing to manufacture taxable goods and shall at the same 
time surrender his certificate of registration to the Controller.  
(2)  Upon being satisfied that a registered person has ceased to  
manufacture taxable goods the Controller shall cancel the relat ive 
certificate of registration with effect from the date of such 
cessation and  from that date the person shall cease to be a 
registered person.  
(3)  If the sales or other disposals of taxable goods by a 
registered  person decline to such an extent that onl y a small 
amount of surtax  is involved and if the Controller decides in 
consequence to cancel  the registration of that registered person, 
the Controller shall give the  registered person at least 10 days 
notice of his intention to cancel the  registration.  
(4)  The Controller shall cancel such certificate of registration  with 
effect from the date notified to the registered person under  
subregulation (3) and from that date the person shall cease to be 
a registered person, and shall forthwith surrender his cert ificate of  
registration to the Controller.  
(5)  Within 20 days of the effective date of the cancellation of his  
certificate of registration or within such further period as the 
Controller  may allow the person concerned shall render to the 
Controller a retu rn on the prescribed form showing — 
(a)  the amount of surtax payable in respect of his sales or other 
disposals of taxable goods from the date of his last return 
until the effective date of cancellation of his certificate of 
registration;  
(b)  the amount o f surtax represented by the taxable goods of 
his own manufacture on hand on the effective date of 
cancellation of his certificate of registration but not sold or 
otherwise disposed of by that date;  
(c)  the amount of surtax represented by taxable materials  
imported or otherwise acquired by him without the payment 
of surtax for use by him for the manufacture of taxable 
goods by him or for the packaging of such goods but not so 
used by the effective date of cancellation of his certificate of 
registration, and  shall, with the return, pay to the Controller 
the total amount of surtax represented by paragraphs ( a), 
(b) and ( c). 
(6)  If it is found that the amount of surtax paid to the Controller  
under subregulation (5) does not represent the correct amount 
payable  the adjustment shall be made either by a further payment 
or by a refund,  as the case may be, and if a further payment is 
due such further payment  shall be made by the person to the 
Controller on demand.  Drawback  
 
Cancellation  
of registration  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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Validation of  
declarations  
 
 
 
 
 
 
 
 
 
 
Processing  
fees 
G.N. 25/1996  
 53/1997  
 18/2002  
 12/2004  
COMESA  
simplified  
trade regime  
charge  
G.N. 42/2013  
 
SADC  
certificate of  
origin fee  
G.N. 42/2013  
Licensing fees  
G.N. 125/1975  
 114/1981 
 32/1991  
 28/1995  
 14/2005  
 42/2013  
G.N. 14/2005  
 42/2013  PART XVII  
General  
144.—(1)  The validation of invalid declarations required by  
section 165 of the Act shall be effected by either — 
(a)  the completion and submission to the proper officer of a 
completely fresh, and correct, declaration; or  
(b)  by the completion and submission to the proper officer of a 
declaration in the specified form; or  
(c)  in any other manner, approved by the Controller, as the 
proper officer may direct.  
(2)  The proper of ficer may require any person seeking to validate 
an invalid declaration to submit an explanation in Form No. 45 or 
otherwise  of the reason for the original error.  
(3)  Invalid declarations shall be validated within one month of the  
discovery of the error o r within such further period as the proper 
officer  may allow.  
145.  For the processing, validation or issuing of any document  
the Controller may, in his discretion, charge a processing fee of 
one thousand and two hundred Kwacha.  
 
145A.  For processing, val idation and issuing of COMESA 
simplified  trade regime, a charge of US$1 or its equivalent in 
Malaŵi Kwacha.   
 
 
145B.   For issuing a SADC certificate of origin, a fee of US$2 or 
its Malaŵi Kwacha equivalent.  
 
146.  The following fees shall be paid in respect of licences issued 
or renewed under the Act — 
(a)  for every licence for a private siding under section 10 of the 
Act the sum of K15,000 shall be paid;  
 
(b)  for every licence to an air -freight licensee under section 10 
of the Act the sum of K15,000 shall be paid;   G/VAL/N/1/MWI/2  
 
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Form 
 
  
C.T.S.   
 
 
 
VB  (c)  for every licence for a bon ded warehouse under section 41  
of the Act the sum of K30,000 shall be paid, so, however, 
that if a  licence is issued after the 30th June in any year the 
sum of K15,000  shall be paid;   
(d)  for every customs agent 's licence under section 128 of the 
Act the sum of K150,000 shall be paid:  
Provided that if the applicant for the issue or renewal of such 
licence  is licensed as a travel agent or forwarding agent under the 
Businesses  Licensing Act no fee in respect of the customs agent 's 
licence shall be  payable;  
(e)  for every licence to manufacture excisable goods under 
section 64 the sum of K15,000 shall be paid;  
(f)  for every licence to operate a temporary store for one year 
under section 31 of the Act the sum of K60,000 shall be 
payable;  
(g)  for every licence  to manufacture goods under the industrial 
rebate, an annual fee of K15,000 shall be paid; and  
(h)  for every licence to operate a container depot terminal for 
one year, the sum of K60,000 shall be paid.  
147.  For the purposes of escorting any conveyance o r goods, the  
Controller may charge a fee of K21,000.  
 FIRST SCHEDULE  reg. 3,  
Forms  
No. Title 
1.  Vehicle declaration and report order   
1.  Requisition in Respect of Cigarette Tax Stamps  
2.  Report on arrival of aircraft  
3.  Report on arrival of ship  
4.  Report of coastwise ships   
4.  Authorized signatories: Bills of Entry and Value 
Declarations  
5.  Application for permission to load ships leaving Malaŵi  
6.  Report on departure of ships  
7.  Report on departure of aircraft and statement of stores on 
board  
8.  Overtime request  
12.  Malaŵi Customs Declarations  
18.  Goods exported to Malaŵi —certificate of origin  
19.  Declaration of value  
19A.  Declaration of value  
20.  Value of imported goods —general declaration, request and  
undertaking  
20.  Bill of entry for th e clearance of goods for consumption  G.N.125/1975  
 32/1991  
 28/1995  
 14/2005  
 42/2013  
G.N. 28/1995  
 32/1995  
 14/2005  
 42/2013  
Cap. 46:01  
 
G.N. 14/2005  
 42/2013  
G.N. 32/1991  
 28/1995  
 14/2005  
 42/2013  
G.N. 42/2013  
G.N. 42/2013  
 
Escort fees  
G.N. 12/2004  
 42/2013 
G.N.  25/1989  
 23/2000  
 24/2008  
 26/2008  
 20/2010  
 42/2013  
 
G.N. 26/2008  
G.N. 25/1989  
 
G.N. 20/2010  
 
 
 
G.N. 23/2000  
 
 
G.N. 25/1989  
 
 
 
 
 
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  Form  
G.N. 24/2008  
 
G.N. 20/2010  C 
 
 
 
G.N.26/2008  CE 
 
 
 
 
 
 
 
 
G.N. 31/1991  
 
G.N. 42/2013  
 
 
 
 
 
 
 
G.N. 25/1989  
 
 
 
 
 
 
RCTD.  No. Title 
21.  COMESA Simplified Customs Document  
23.  Bill of entry supplementary to entry on Form 21  
24.  Bill of entry for the warehousing/rewarehousing of goods  
25.  Application for Registration/Renewal as Customs Clearing 
Agent  
26.  Proprietor's receipt for goods warehoused  
27.  Bill of entry supplementary to entry on Form 24 or 30  
28C.  Application for Registration as an Importer or Distributor of 
cigarettes in Malaŵi  
30.  Bill of entry for the removal of goods in transit through 
Malaŵi  
31.  Bill of entry supplementary to assessment on petty 
Consignment/baggage/postal parcel/air -freight  
32.  Bill of entry for payment of excise duty  
33.  Bill of entr y supplementary to entry on Form 32  
34.  Bill of entry for the export of goods from open stocks  
35.  Bill of entry supplementary to entry on Form 34  
36.  Bill of entry for export of goods (as stores) from 
bonded/excise warehouses  
37.  Bill of entry supplem entary to entry on form 36  
38.  Goods declaration (outwards) —minor consignments  
39.  Bill of entry for the clearance of goods for consumption 
from bonded warehouse  
40.  Bill of entry supplementary to entry on Form 39  
43.  Voucher for writing -off warehoused  goods  
44.  Application for drawback of duty  
45.  Duty drawback import information  
47.  Notice and warning to travelers:  
 The Currency and Goods Declaration Form shall be in the 
manner prescribed in the Appendix to this Schedule  
48.  General registration c ertificate  
49.  Receipt for duty paid on consignments for which a bill of 
entry is not required  
50.  Return of duty -free consignments for which a bill of entry 
is not required  
51.  Operation warrant and voucher for writing -off wet goods  
52.  Visitors to Ma laŵi: currency certificate  
81.  Application to the Controller of Customs and Excise to be 
Registered as a manufacturer under rebate  
82.  Bill of entry for the clearance of goods under industrial 
Rebate  
82.  Bill of entry supplementary to entry on Form 82  
86.  Application to transfer goods imported under rebate from 
one registered manufacturer to another  
122.  Cash deposit —request and undertaking  
123.  Bond 
 Road Customs Transit Declaration  
  G/VAL/N/1/MWI/2  
 
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   APPENDIX  
REPUBLIC OF MALAŴI  
Currency and Goods Declaration Form  
Declaration of Import/Export of Currencies, Negotiable Instruments, 
Precious Stones, other Valuables in excess of USD5,000 or Local Currency 
in excess of K5,000. Pursuant to Money Laundering Act, section 38, 
Immigration Act, section 18 and Exchange Control  Act, section 25 (1) and 
Customs and Excise Act, sections 29, 30, 50 and 51.  
Please print clearly when completing this form and tick where appropriate:  
Arrival   Departure       
Flight   Vehicle   Ship  Number:   
  
1.  Surname: …………………………………………………………………………………  
2. Other Names: ……………………………………………………………………………  
3. Male   Female   
 
4. Date of Birth: ……………………… Country of Birth: ………………………  
5. Nationality: …………………………………………………………………………………  
6. Address and Phone Number in Malaŵi:  
…………………………………………………………………… ……………………………………  
…………… ……………………………………………………… ……………………………………  
…………………………………………………………………… ……………………………………  
7. Purpose of the trip:  
Holiday   Business   Study   Conference   Employment   
 
Diplomat   Other   (Specify):  …………………………………………………  
 
8. Traveling Alone?  Yes  No  
 
9. If accompanied, by  whom?  
Full Name  Relationship  Date of Birth  
   
   
   
 
10. Country of Residence: ……………………………………………………………  
11. If not resident in Mala ŵi, provide expected length of stay in Malaŵi: 
……………………………………………………… ………………………………… …………………………  
12. Occupation: ……………………………………………………………………………… …………  
13. Passport Number: ………………… Place of Issue: ……………………… …………  G.N. 42/2013  
Form No. 47  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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   14. Passport date of Issue: ……………… Date of Expiry: ……………… ………………  
15. Malawi is   Final destination or   In-Transit to  …………………  
 
16. Port of Entry/Exit and Date: ………………………………………………… ………………  
17. Countries visited during the last 6 months: ………………… ………………………  
……………………………………………………………………………………………………… ……………  
……………………………………………………………………………………………………… ……………  
……………………………………………………………………………………………………… ……………  
18. Are you carrying any valuables e.g. travelers cheques, precious 
stones/metals, share certificates, money/po stal orders?  
(i)   No 
(ii)  Yes (Specify):  
  
Currency: ………………………………… Amount: ………………………………… ………………  
Where did you get the valuables from (copy of other justifying documents 
if available):  
 Bank 
 Forex Bureau  
 Other (Specify)…………………………………………………………………………………  
 
Name of owner of each valuable (if different): ………………………… ………………  
Particulars: …………………………………………………………………………………… ……………  
……………………………………………………………………………………………………… ……………  
19. How much money are you carrying?  
Currency: ………………………………… Amount: ………………………………… ………………  
Wher e did you get the money from? (copy of other justifying documents if 
available):  
 Bank 
 Forex Bureau  
 Other (Specify)…………………………………………………………………………………  
 
20. All goods I/We obtained abroad and am/we are bringing to Malaŵi are 
listed below:  
Description of Ar ticles Value  (Price paid)  OFFICIAL USE  
   
   
   
  G/VAL/N/1/MWI/2  
 
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TOTAL    
 
Please use additional sheet for extra declarations.  
WARNING: Failure to make a full declaration is an offence and can 
result into  seizure of t he currency and goods and prosecution.  
21. Declaration by traveler or (legal) guardian:  
I declare that I have read and understood this form and that the 
information  given is correct and complete.  
I understand that I will commit an offense if I fail to comp lete this 
form or give  false information.  
Signature: ………………………………………………  Date: …………………………  
(Completed form to be submitted to the customs officer).  
Prohibited and Restricted Goods (Indicative list is not 
exhaustive, if in doubt, consult a customs officer).  
All passengers arriving in Malaŵi, aged 16 years or above 
may bring with them free of import duty, the following items.  
 
ALCOHOL  •  Up to one litre 
of spirit  
•  Up to one litre 
of wine or 
beer TOBACCO  • Either 200 
cigarettes OR  
• 250 grammes 
of tobacco in 
any form  
PERFUME  • Up to 50 
grammes and  
• 0.25 litre of 
toilet water 
(EDT)    
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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PERSONAL 
ALLOWANCE 
(No age limit)  Residents:  Other dutiable goods, purchased or otherwise obtained 
outside Malaŵi of total value n ot exceeding K20,000 per 
person.  
Visitors:  Other dutiable goods, purchased or otherwise obtained 
outside Malaŵi of total value not exceeding K10,000 
together with the items of a personal nature for use 
during a temporary stay and which will be re -exported  at 
the end of the stay.   
Providing that goods are neither prohibited, restricted nor for commercial purposes.  
PROHIBITED OR RESTRICTED GOODS INCLUDE:  
Drugs —psychotropic substances:  
(chemical substances that alter mood, behavior, perception, 
or mental fu nctioning)   
Firearms, ammunitions and explosives 
(including fireworks) unless accompanied by 
a valid licence)  
Obscene items of pornographic literature, films, video tapes, CD or DVDs  
 
 
 
G.N. 60/1977  
 22/1982  
 9/2006  
 33/2006  
 
 
 
 
G.N. 178/1970   
SECOND SC HEDULE  
Part 1: Ports for road vehicles (subregulation (1)) 
Balaka  
Biriwiri  
Chikombe  
Chiponde  
Chisenga  
Chitipa  
Dedza  
Katumbi  
Kibwe (Kaporo)  MarkaNyathando  
Mchinji  
Mquocha  
Muloza  
Mwanza  
Namizana  
Nayuci  
Nsanje  
Songwe  
 
Part 2: Ports for trains (sub regulation ( 2)) 
Accompanied baggage imported or exported through Border Siding  
Column 1 
(Port of clearance ) 
Border siding  
Nsanje  Column 2 
(Consigned to or loaded at :) 
 
All places in Malaŵi except Border 
Siding, including baggage in transit.  
  
reg. 9  G/VAL/N/1/MWI/2  
 
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  Accompanied baggage imported or exported through Nayuci  
 Column 1 
(Port of clearance ) 
Nayuci  
 
Nsanje  Column 2 
(Consigned to or loaded at :) 
All places in Malaŵi, including baggage in 
transit.  
Any place from Border Siding up to but 
excluding Sandama Station.  
  
Unaccompanied baggage imported or exported through Border Siding  
 Column 1 
(Port of clearance ) 
Luchenza  
 
Blantyre  
Balaka  
 
 
Liwonde  
 
Salima  
 
 
 
 
Lilongwe  
 
Mchinji  Column 2 
(Consigned to or loaded at :) 
Any place between Sandama Station and 
Malabvi Station inclusive.  
Any place between Limbe and Balaka 
stations but not including Balaka Station.  
Any place between Balaka and Chipoka 
stations but not including Chipoka 
Station. 
Any place between Nkaya and Nayuci 
stations but not including Nkaya.  
Any place between Chipoka and Salima 
stations inclusive, provided that any 
unaccompanied baggage for Chipoka 
may, at the discretion of the Controller, 
be cleared through Customs at Ch ipoka.  
Any place between Salima and Lilongwe 
stations but not including Salima Station  
Any place between Lilongwe and Mchinji 
stations but not ncluding Lilongwe 
Station.  
  
Unaccompanied baggage imported or exported through Nayuci  
 Column 1 
(Port of clea rance ) 
Nayuci  
Liwonde  
 
Blantyre  
Balaka  
Salima  
 
 
Luchenza  
Nsanje  
 
Lilongwe  
Mchinji  Column 2 
(Consigned to or loaded at :) 
Nayuci Station  
Any place between Nayuci and Nkaya 
stations but not including Nayuci and 
Nkaya Stations.  
Any place between Limbe an d Balaka 
stations but not including Balaka Station.  
Any place between Balaka and Chipoka 
stations but not including Balaka Station.  
Any place between Chipoka and Salima 
stations inclusive, provided that any 
unaccompanied baggage for Chipoka 
may, at the dis cretion of the Controller, 
be cleared through Customs at Chipoka.   
Any place between Malabvi and Sandama 
stations inclusive.  
Any place from Sandama to Border 
Siding but not including sandama station 
and Border siding  
Any place between Salima and Lilongwe 
stations but not including Salima Station  
Any place between Lilongwe and Mchinji 
stations but not including Lilongwe 
Station.  
  
All other goods imported or  exported through Border Siding  
 Column 1 
(Port of clearance ) 
Nsanje  Column 2 
(Consigned to or load ed at:) 
Any place from Border Siding up to but 
excluding Luchenza Station.  
  
 L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
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G.N. 186/1975  
 
 
 
 
G.N. 56/1978  
 
G.N. 22/1982  Luchenza  
Blantyre  
Balaka  
Liwonde  
Salima  
Lilongwe  
Mchinji  Any place from Luchenza Station up to 
but excluding Limbe Station.  
Any place from Limbe Station up to but 
excluding Balaka Station  
Any place from Balaka Station up to but 
excluding Salima Station.  
Any place between Nkaya and Nayuci 
stations but excluding Nkaya.  
Salima.  
Any place between Salima and Lilongwe  
stations but excluding Salima Station.  
Any place between Lilongwe and Mchinji 
stations but excluding Lilongwe Station.  
  
All other goods impo rted or exported through Nayuci  
 
 
G.N. 186/1975  
 
 
 
G.N. 56/1978  
 
 
G.N. 22/1982  Column 1 
(Port of clearance ) 
Liwonde 
Blantyre  
Balaka  
Salima  
Luchenza  
Nsanje  
Lilongwe  
 
 
Mchinji  Column 2 
(Consigned to or loaded at :) 
Any place from Nayuci to but excluding 
Nkaya Station.  
Any place between Limbe and Balaka 
stations but excluding Balaka Station.  
Any place between Bal aka and Salima 
stations but excluding Salima Station.  
Salima  
Any place between Malabvi and Sandama 
stations inclusive.  
Any place between Sandama station and 
Border siding but excluding Sandama 
Station.  
Any place between Salima and Lilongwe 
stations but ex cluding Salima Station.  
Any place between Lilongwe and Mchinji 
stations but excluding Lilongwe.  
  
 Part 3: Ports for vessels (subregulation (3)) 
Chipoka  
Karonga  
Kibwe (Kaporo)  and at 
the discretion of the 
Controller,  
Salima  Nsanje   
Sandama  
 
  
 Part 4: Ports for vessels when an officer is on board 
(subregulation  (4)) 
Chirumba  
Chitimba  
Kambwe  
Likoma Island and such 
other places as may b e 
authorized by the 
Controller.  Monkey Bay  
Ngara  
Nkhata Bay  
Nkhotakota  
  
G.N. 60/1977  Part 5: Ports with no cust oms officer  (subregulation (5)) 
Chikwawa  
Chiromo  Mangochi  
Rumphi  
  
G.N. 12/2005  THIRD SCHEDULE  
Customs airport  
The aerodromes at — 
Chileka  
Club Makokola  
Karonga   
 
Salima  
Lilongwe  
Luchenza  
 reg. 10  G/VAL/N/1/MWI/2  
 
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    FOURTH SCHEDULE  reg. 11  
Customs Office    
Balaka  Karonga  Muloza  
Biriwiri  Katumbi  Mwanza  
Blantyre  Kibwe (Kaporo)  Mzuzu  
Border  Siding  Lilongwe  Namizana  
Chiponde  Liwonde  Nayuci  
Chisenga  Luchenza  Nsanje  
Chitipa  Mchinji  Salima  
Dedza  Mquocha  Sandama  
 
and, subject to such conditions as the Controller m ay impose — 
Chileka   Limbe  
Chipoka   Marka Nyathando  
 
 G.N. 60/1977  
 
 
G.N. 22/1982  
 
  FIFTH SCHEDULE  reg. 13  
Hours of General Attendance  
1.  At the following customs offices — 
Blantyre  Liwonde  
Chileka  Luchenza  
Karonga Nsanje  
Lilongwe  Salima  
  
 G.N. 63/1982  
 9/2006  
 (a)  for the receipt of duties on import entries for merchandise — 
 Mondays to Fridays, from 7.30 a.m. to 12.00 noon and from 
1.00p.m. to 3.00p.m.  
(b)  for all other business — 
 Mondays to Fridays, from 7.30 a.m. to 12.00 noon and from 
1.00 p.m. to 5.00 p.m.,  
and, in addition, at Chileka, Nsanje and Nayuci, at any hours of the day, or 
night for the clearance of aircraft or, as the case may be, trains engaged on 
scheduled services and of the travellers and their accompanied baggage 
carried or to be carried thereon.  
2.  At the places listed in Part 4 of the Second Schedule at any hour of the 
day or night when a ship carrying an officer on board is in port and at such 
other times and places as the Controller may determine.  
3.  At all other cus toms offices — 
 Mondays to Fridays, from 6.00 a.m. to 6.00 a.m. the following day:   
Provided that such offices shall remain open from 6.00 a.m. to 6.00 
a.m. the following day daily throughout the year subject to the 
payment of the fees provided for in regul ation 15 for attendance 
outside the hours of general attendance.  
 SIXTH SCHEDULE  reg. 114  
 Suspensions of Duties  
Part 1: Suspensions of Customs Duties  
1.  The rates of duty appearing in Part III of the Customs Tariff, in so far as 
they relate to the goods  appearing in the table set out hereunder, are 
suspended to an extent sufficient to reduce such rates to the rates shown in 
the table set out hereunder —  
 
 
 
 
 
 
 
 
 
 
 
G.N. 41/1988  
 107/1996  
 
 
 
 
 
L.R.O. 1 /2010 G/VAL/N/1/MWI/2  
 
- 152 - 
 
   
G.N.  
 156/1977  
 132/1978  
 38/1980  
 19/1981  
 35/1983  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 
 146/1980  1 2 3 4 5 
ex 17.01.01  Mill white or refined 
granulated sugar packed for 
retail sale……………………………  per 
tonne  
K11.00  K11.00  
ex 39.00.01  Raw materials for the 
manufacture of plastic pipes  
……………………………………………  - Free Free 
ex 40.11.99  Motor vehicle tyres and 
tubes: for incorporation on 
vehicles imported under 
heading 87.02.07 or 
87.14.02, subject to such 
post-importation conditions 
as the Controller may 
impose…………………………………  - 15% 10% 
ex 46.00  Tea plucking baskets made 
of bamboo  - Free Free 
ex 48.01.95  Paperboard coated on both 
surfaces with plastic: being 
container manufacturing 
material………………………………  Free Free - 
ex 59.05.10  Fishing nets and netting (not 
being sports requisites): 
manufactured of 
polyethylene fibre………………  - Free Free 
  
  
Part 2: Suspensions of Excise Duties  
[Revoked by G.N . 31/1999]  
Part 3: Suspensions of Surtax  
[Revoked by G.N . 36/1992]   
G.N. 47/1979  reg. 115   SEVENTH SCHEDULE  
Rebates, Remissions and Refunds  
1.  Traveller's accompanied baggage  
A rebate of duty , the total amount of which shall not exceed one 
Kwacha for each traveller, shall be granted in respect of dutiable goods 
other than merchandise imported by a traveller in his accompanied 
baggage:  
Provided that — 
(a)  the rebate shall not be granted in resp ect of goods imported by a 
person returning to Malaŵi after an absence therefrom of less 
than 24 hours;  
(b)  if the amount of duty payable by a traveller after the deduction 
of the rebate is less than ten tambala, that amount shall also be 
rebated.  
2.  Aircraft stores, fuel and equipment  
A refund of the duty paid shall be granted in respect of stores, aircraft 
equipment, ground equipment, spare parts, lubricants and fuel supplies 
for use in or for the maintenance of aircraft — 
(a)  engaged in international a ir navigation;  
(b)  engaged in the operation of a commercial air service; and  
(c)  temporarily imported and engaged in the search, rescue, 
investigation, repair or salvage of lost or damaged conveyances 
provided that such goods are exported within one mont h of the 
conclusion of such search, rescue, investigation, repair or 
salvage.   G/VAL/N/1/MWI/2  
 
- 153 - 
 
   3.  Vessels and Parts thereof  
A refund of the duty paid shall be granted in respect of vessels, and 
parts for vessels — 
(a)  engaged in commercial fishing;  
(b)  engaged in the operation of a commercial service for the 
transportation of passengers or goods.  
4.  Agreements  
A refund of the duty paid shall be granted in respect of any goods 
where such refund is required in terms of an agreement between the 
Government and any other g overnment, organization, institution, body 
or person.  
    EIGHTH SCHEDULE   reg. 116  
Industrial Rebates and Drawbacks  
Part 1:  Industrial Rebates  
1.  In this Part, unless inconsistent with the context — 
 "manufacture" includes to refine, and cognate express ions shall 
be construed accordingly.  
2.  Where the expression "Description of Industry" set out in Appendix 
A to this Schedule includes more than one product the description used 
shall be deemed to include any or all of the products individually or 
collect ively specified in that Appendix under that heading.  
3.  A person who wishes to manufacture goods under rebate in an 
industry specified in Appendix A or Appendix B shall apply to the 
Controller on Form No. 81 for registration in that industry.  
4.  An appli cant for registration in accordance with paragraph 3 shall 
supply such information as the Controller may require as to the conduct 
or proposed conduct of his manufacturing business and no application 
shall be approved without the consent of the Minister fo r the time being 
responsible for trade and industry.  
5.  A registered manufacturer shall enter into a bond with sufficient 
surety and for an amount, not being less than K200, to be determined 
by the Controller.  
6.  Subject to the provisions of paragraph 10  a registered manufacturer 
shall not, without the written permission of the Controller or proper 
officer, sell, use, remove from his factory or dispose of any rebated 
material except for the purpose for which the rebate was granted:  
Provided that — 
 (i)  the Controller or proper officer may allow waste rebated 
material to be disposed of without payment of duty if he is 
satisfied that it will not be used, without further 
manufacture , for the same purpose as material which is 
not in the form of waste; and  
 (ii)  if the registered manufacturer is permitted or properly 
required to pay the full duty on any rebated material 
which thereafter is to be released from the terms of the 
bond, the registered manufacturer shall enter such 
material in accordance with the pr ovisions of regulation 26 
or regulation 98, as the case may be.  
7.  A manufacturer may, before or after registration, be required to 
provide on the premises approved by the Controller for the purpose a  G.N. 47/1979  
 
 
 
 
 
 
 
 
 
 
G.N. 
 122/1971  
 114/1981  
 14/20 05 
 42/2013  
G.N. 
 122/1971  
 114/1981  
 
 
 
 
 
 
G.N. 
 122/1971  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
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G.N. 
 114/1981  
 14/2005  
 42/2013  properly secured store, adequate for the safe storage of materials on 
which du ty may be rebated, and to provide at his own expense any 
necessary fastenings so that the store may be locked with a customs 
lock. 
8.  A registered manufacturer shall — 
(a)  when effecting entry on importation; or  
(b)  on removal from bond; or  
(c)  on remov al from the premises of a licensed excise manufacturer, 
of materials intended for manufacture under rebate, declare on 
the relative bill of entry that the goods are to be used solely for 
the purpose specified.  
9.  A registered manufacturer shall keep a sto ck book, in a form 
approved by the Controller, showing full particulars of all receipts and 
disposals of materials entered for manufacture under rebate, in such 
manner that the materials can be readily accounted for to the 
satisfaction of an officer. If a manufacturer fails to keep a stock book in 
the manner prescribed in this paragraph, any rebated material received 
by the registered manufacturer during the period when the stock book 
was not so kept shall be deemed to have been used for a purpose other 
than that for which the rebate was granted unless the manufacturer 
satisfies the Controller that the material was used, transferred or 
disposed of for the purpose for which the rebate was granted.  
10.  With the written permission of the proper officer, a regi stered 
manufacturer may transfer to another registered manufacturer 
materials entered under rebate of duty if a declaration of transfer on 
Form No. 86 is furnished to an officer at the port at which entry of the 
materials on importation or removal from bon d or from the premises of 
the licensed excise manufacturer was effected.  
11.  The receipt on the declaration of transfer referred to in paragraph 
10 shall be completed by the registered manufacturer to whom the 
materials have been transferred who shall the reafter assume the 
obligation in respect of the materials in the transfer and, failing the 
return of the receipted declaration to the officer within 14 days after the 
transfer was  authorized, the person transferring the materials shall be 
liable for the d uty otherwise payable thereon and shall pay such duty on 
demand.  
12.  A registered manufacturer shall, when required by the Controller to 
do so, carry out under the supervision of an officer, at such times as 
the Controller may consider necessary, any manu facturing operation in 
which materials entered under rebate are used.  
13.  The Controller may at any time cancel the registration of a 
manufacturer if he is satisfied that such manufacturer is not complying 
with the conditions of the bond.  
14.—(1)  At the time of registration and annually thereafter not later 
than the 1st day of January in each year the manufacturer shall pay to 
the Controller a fee of K15,000:  
Provided that if the manufacturer is registered after the 30th day of 
June in any year he shall p ay a fee of K2,500 in respect of that year.  
(2)  If a registered manufacturer does not pay the annual fee on or 
before the 1st day of January in any year the registration of such   G/VAL/N/1/MWI/2  
 
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   Manufacturer shall be cancelled on and with effect from the 1st day of 
January of that year.  
(3)  Where a manufacturer is registered in more than one industry 
specified in Appendix A or Appendix B the total initial or annual fee shall 
not exceed the fee referred to in subparagraph (1).  
15.—(1) The rates of duty in Part III of th e Customs Tariff on goods 
specified in Appendix A when imported by a registered manufacturer for 
use in the industry for which he is registered and to which such goods 
relate, shall be rebated to an extent sufficient to reduce the rate of duty 
thereon to t he rates specified in Appendix  A. 
(2) The rates of duty in Part III of the Excise Tariff on goods specified in 
Appendix B when delivered to a registered manufacturer for use in the 
industry for which he is registered and to which such goods relate, shall 
be rebated to an extent sufficient to reduce the rates of duty thereon to 
the rates specified in Appendix B.  
Part 2: Industrial Drawbacks  
1.  In this Part, unless inconsistent with the context — 
"manufacture" includes to process and cognate expressions shall  be 
construed accordingly.  
2.  Where the term "Goods manufactured or processed in Malaŵi" set 
out in Appendix C includes more than one product the term shall be 
deemed to include any or all of the products individually or collectively 
specified in that App endix under that heading.  
3.  Subject to the provisions of this Part, if the goods specified in 
column 1 of Appendix C are manufactured within Malaŵi from any of 
the materials specified in column 2 of that Appendix in relation to those 
goods, those goods s hall, when exported to any country, be subject to 
a drawback of customs or excise duty paid on such material to the 
extent  shown in column 3 of the Appendix:  
Provided that, except in such cases as the Controller may allow, no 
drawback shall be payable if  the goods are exported more than 2 years 
after the date of payment of the duty.  
4.  Subject to such exceptions as the Controller may allow, a 
manufacturer who intends to claim drawback under the provisions of 
this part shall, before entering materials imp orted or taken out of bond 
for the purpose of manufacture in accordance with this Part, register 
with the Controller his name and address and shall make a note on the 
face of the relative bill of entry to the effect that the materials or part of 
them are i ntended for manufacture and may be exported under 
drawback.  
5.  Every registered manufacturer shall keep a stock book, in a form 
approved by the Controller, showing full particulars of all receipts and 
disposals of materials entered under paragraph 4 in s uch manner that 
the material may be readily accounted for to the satisfaction of an 
officer.  
6.  For the purpose of this Part the Controller may, after consultation 
with the manufacturer, determine the quantity, origin and value of any 
material or parts an d accessories required to be used or consumed in 
the manufacture of any goods and may authorize drawback in 
accordance therewith. The quantity, value and origin so determined and 
authorized   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2015 G/VAL/N/1/MWI/2  
 
- 156 - 
 
   shall be presumed, in the absence of evidence to the contrary, to have 
been used or consumed in the manufacture of such goods.  
7.—(1)  Any person who wishes to export goods under drawback in 
accordance with this Part shall — 
(a)  present to an officer an application for drawb ack in the specified 
form together with the original invoices relative to the material 
consumed in the manufacture of the goods, in addition to the 
declaration or other document required to be presented prior to 
exportation;  
(b)  produce the goods for exam ination by an officer, before the 
goods are exported.  
(2)  Upon receipt of an application and such evidence of export and 
other evidence of entitlement as may be required by the Controller, the 
Controller shall authorize payment of the drawback that is due .  
8.  Notwithstanding the provisions of paragraph 7 the Controller may, in 
his discretion, approve other procedures for the export of such goods 
under drawback.   
 APPENDIX A  
Eighth Schedule: Part I  
INDUSTRIAL REBATES: CUSTOMS DUTIES  
G.N. 
 143/1975  
 49/19 79 
 63/1979  
 38/1980  
 133/1980  
 138/1980  
 146/1981  
 53/1982  
 177/1983  
 29/1984  
 97/1987  
 110/1988  
 25/1989  
 80/1989  
 92/1989  
 6/1991  
 24/1991  
 25/1991  
 26/1991  
 27/1991  
 28/1991  
 43/1991  
 45/1991  
 62/1991  
 64/1991   66/1991  
 103/1991  
 104/1991  
 8/1992  
 19/1992 
 24/1992  
 36/1992  
 73/1992  
 79/1992  
 80/1992  
 87/1992  
 88/1992  
 89/1992  
 111/1992  
 120/1992  
 123/1992  
 1/1993  
 22/1993  
 33/1993  
 5/1994  
 17/1994  
 59/1994  
 60/1994  
 39/1995  
 78/1995  
 107/1995   5/1996  
 56/1996  
 61/1996  
 62/1996  
 9/1997  
 33/1997  
 55/1997  
 57/1997  
 8/1998  
 9/1998  
 10/1998  
 11/1998  
 37/1998  
 38/1998  
 39/1998  
 40/1998  
 45/1998  
 46/1998  
 70/1998  
 6/1999  
 27/1999  
 38/1999  
 42/1999  
 43/1999  
 56/2000  
 61/2000   35/2001  
 21/2002  
 1/2003  
 23/2003  
 46/2003  
 47/2003  
 12/2005  
 32/2005  
 2/2006  
 9/2006  
 19/2006  
 21/2006  
 22/2006  
 34/2006  
 22/2007  
 36/2007  
 2/2008  
 4/2008  
 22/2008  
 23/2008  
 27/2008  
 28/2008  
 29/2008  
 30/2008  
 58/2013  
 35/2014  
 
NOTE 1:  For convenience of reference, the items shown in this 
Appendix are arranged in accordance with the form of the 
Customs Tariff.  
NOTE 2:  For the purposes of this Appendix the expression "protected 
goods" means the goods of Subheadings Nos. 55.09.31, 
55.09.37, 56.07.31 and 56.07.39.   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 G/VAL/N/1/MWI/2  
 
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  1 2 3 4 5 
AGRICULTURAL TOOLS MANUFACTURING INDUSTRY : 
ex Chapters 28  
and 29  Foundry Chemical………………………………………  
— Free Free 
ex 38.24  Foundry Preparations…………………………………  — Free Free 
ex Chapters 72  
and 75  Bars………………………………………………………………  — Free Free 
ALCOHOLIC BEVERAGES MANUFACTURING INDUSTRY : 
ex 21.02  Yeast………………………… …………………………………  — Free Free 
2918.11.00  Lactic acid……………………………………………………  — Free Free 
3507.90.00  Enzym es (amylaglucosidase) ……………………  — Free Free 
1007.00.00  Sorghum………………………………………………………  — Free Free 
AUDIO, VIDEO AND CD MANUFACTURING INDUSTRY : 
ex 32.15  Ink……… ………………………………………… ……………  — Free Free 
ex Chapters 39, 48 
and 85  Materials for manufacturing audio and 
video ca ssettes and CDs……………………………  — Free Free 
BOAT AND SHOE MANUFACTURING INDUSTRY : 
ex 34.05  Dressings, in bulk………………………………………  — 15% 10% 
ex 40.07.99  Rubber randi ng; rubber soling in the piece  — 15% 10% 
ex 41.02  
ex 51.04  
ex 54.05  Leather, in the piece……………………………………  — Free Free 
ex 56.07.99  Woven fabrics of man -made fibres or of 
flax; for the inn er lining of boots and shoes  — 15% 10% 
ex 55.09.99  Woven fab rics of cotton being bleached or 
dyed canvas or duck or combined canvas 
and drill………………………………………………………  — 15% 10% 
ex 58.04  Cotton velvets and velveteens, plain, dyed 
or printed corduroys and needle cords………  — 15% 10% 
ex 58.05  Tape bindings………………… …………………… ……… — 15% 10% 
ex 59.02.99  Thermop lastic counter material…………………  — 15% 10% 
ex 59.07.99  Textile fabrics impregnated or coated with 
preparations of cellulose derivatives or of 
other artif icial plastic materials…………………  — 15% 10% 
ex 59.11  Textile fabrics lami nated wit h rubber…………  — 15% 10% 
49.11.00  Semiflex toe puff material…  — 15% 10% 
ex 64.05  Rubber soles; shoes stiffener; fibre or 
wooden Shanks, plastic heels, plastic or 
rubber  straps………………………………………………  — 15% 10% 
 Uppers (of leather Pu and PVC)…………………  — 15% 10% 
 Soles and he els (of rubber and  plastic) ……  — — — 
 Insoles, crew on heels, soles and heels  — — — 
BLOCKBOARDS , PLYWOOD , SAWN TIMBER AND ALLIED WOOD PRODUCTS  
MANUFACTURING INDUSTRY : 
28.42  Salts………………… …………………………………………  — 15% 10% 
2912.60.00  Parafor maldehyde………………………………………  — Free Free 
ex Chapter 35  All go ods in this Chapter……………………………  — 15% 10% 
ex Chapter 38  Anti Blue………………………………………………………  — 15% 10% 
3823.90.00  Hardner………………………………………………………  — 15% 10% 
ex Chapter 39  Resin and Strappings…………………………………  — 15% 10% 
4405.00.00  Wood Flour…………………………………………………  — 15% 10% 
4408.90.00  Venneers………………………………………………………  — 15% 10% 
ex 48.21  Labels…………………………………………………………  — 15% 10% 
ex Chapters 54  
and 55  Polyster  Yarns………………………………………………  — 15% 10% 
ex 59:06  Veneer Gum Tape…… …………………………………  — 15% 10% 
ex Cha pter 72  Strappings……………………………………………………  — 15% 10% 
BOOT AND SHOE MANUFACTURING INDUSTRY : 
ex 50.07  Woven fabric s of silk or of silk waste…………  — Free Free 
ex 53.09  Wove n fabrics of man -made………………………  — Free Free 
ex Chapters  
54 and 55  Fibres of flax; for inner linings of boots and  
shoes……………………………………………………………  — Free Free 
BUTTON MANUFACTURING INDUSTRY : 
ex 34.05  Polishing cream………………………………… …………  — 15% 10% 
ex 98.01  Button Blanks……………………………… ………………  — 15% 10% 
  
G.N.  6/1999  
 
 
 
 
 
G.N.  32/2005  
 
 
 
 
G.N.  45/1998  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N.  28/1991  
 34/1993  
 58/1993  
 83/1993  
 84/1993  
 130/1993  
 4/2008  
 
 
 
 
 
 
 
G.N.  56/2000  
 
 
 
G.N.177/1983  
 
 
 
 
 
 
 
 
 
 
L.R.O. 1/2010  G/VAL/N/1/MWI/2  
 
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G.N. 33/2002  
 
 
 
 
 
G.N.  6/1999  
 30/2008  
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N.  34/2006  
 36/2007  
 
 
G.N.  1/2003  
 
 
 
G.N.  38/1999  
 
 
 
G.N.  33/1993  
 
 
 
 
 
 
G.N.  56/2000  
 
 
 
 
 
 
 
 
 
 
G.N  45/1991  1 2 3 4 5 
CABLE MANUFACTURING INDUSTRY : 
ex 3901 to 3902  Polythene………………………………………………………  — Free Free 
ex 7217  Wire of iron or non -alloy steel……………………  — Free Free 
ex 7229  Wire of other alloy steel………………………………  — Free Free 
ex 7401 to 7419  Copper wire…………………………………………………  — Free Free 
ex 7605  Aluminium wire……………………………………………  — Free Free 
CANDLES . POLISHES AND SKIN LOTIONS MANUFACTURING INDUSTRY : 
1302.12.00  Licorice extract……………………………………………  — Free Free 
1512.19.00  Sunflower seed oil………………………………………  — Free Free 
1520.00.00  Glycerine………………………………………………………  — Free Free 
ex 2846  Foam Paste Jelly…………………………………………  — Free Free 
2710.00.30  White spirit…………………………………………………..  — Free Free 
ex 27.12  Petroleum jell, waxes and oils……………………  — Free Free 
ex Chapters 28  
and 29  Chemicals for manufacturing candles lotions 
and polishes……………………………………  — Free Free 
3302.90.90  Odoriferous mixture……………………………………  — Free Free 
3404.00.00  Artific ial waxes……………………………………………  — Free Free 
3901.10.10  Shrink film sleeve roll…………………………………  — Free Free 
4819.50.00  Mono carton…………………………………………………  — Free Free 
5908.00.00  Candle wicks…………………………………………………  — Free Free 
7612.10.00  Tubes  — Free Free 
CEMENT AND ALLIED PRODUCTS MANUFACTURING INDUSTRY : 
2520.10.00  Gypsum…………………………………………………………  — Free Free 
2523.10.00  Clinker……………………………………………………………  — Free Free 
7205.10.00  Iron ore…………………………………………………………  — Free Free 
CHALK MANUFACTURING INDUSTRY : 
2509.00.00  Chalk moulder ………………………………………………  — Free Free 
2522.10.00  Gypsum…………………………………………………………  — Free Free 
2522.10.00  Plaster……………………………………………………………  — Free Free 
CHEMICAL MANUFACTURING INDUSTRY : 
ex Chapter 25  All goods in this Chapter………………………………  — Free Free 
ex Chapter 28  All goods in this Chapter………………………………  — Free Free 
ex Chapter 29  All goods in this Chapter………………………………  — Free Free 
CLIPS, PINS AND STAPLES MANUFACTURING INDUSTRY : 
2806.10.00  Hydrochloric acid…………………………………………  — 15% 10% 
2810.10.00  Boric acid…………………………………………… …………  — 15% 10% 
2827.35.00  Nickel Chloride………………………………………………  — 15% 10% 
ex Chapter 35  Glue………………………………………………………………  — 15% 10% 
ex 38.10  Pickling preparations……………………………………  — 15% 10% 
ex.72.17  Wire…………………………………………………………………  — 15% 10% 
CLOTHING MANUFACTURING INDUSTRY : 
NOTE: This industry covers the manufacture of clothing and articles 
of apparel of or included in Headings Nos. 39.07.07, 40.13, 42.03, 
43.02, 60.02, to 60.06, 61.01 (other than babies napkins and the 
goods of Subheading No. 61.01.02), 61.09 and o f such other 
articles of clothing and apparel as may be approved by the 
Minister, of headgear of Chapter 65 (other than the goods of 
Subheading No.65.06.02); of made up accessories or parts directly 
for use on or for such clothing and headgear including th e covering 
of such accessories or parts; or umbrella coverings: subject to such 
limitations and exclusions as the Minister may c onsider desirable.     
ex 29.15.21.00  Acetic Acid………………………………………………………  — 15% 10% 
ex Chapter 32  Dye……………………………………………………………………  — 15% 10% 
ex 38.09.91.00  Dye carriers……………………………………………………..  — 15% 10% 
ex 39.00.13  P.V.C./Nylon laminated fabric…………………………  — 15% 10% 
ex 39.00.13  P.V.C. fabric……………………………………………………  — 15% 10% 
ex 40.07.99  Rubber -proofed fabrics: in the piece………………  — 15% 10% 
ex 40.07.99  Textiles backed with rubber foam: in the 
piece……………………………………………………… …………  — 15% 10% 
ex 40.14.99  Rubber bands …………………………………………………  — 15% 10% 
 G/VAL/N/1/MWI/2  
 
- 159 - 
 
  1 2 3 4 5 
ex 49.11  Printed cloth name or size labels …………………  — 15% 10% 
 Woven fabrics other than protec ted goods … — 35% 30% 
  and in addition  
  per m2 6t 6t 
 Nylon netting …………………………………………………  — 35% 30% 
ex Chapters  51 to 
58 Woven fabrics ………………………………………………  — Free Free 
ex 52.05  Cotton yarn ……………………………………………………  — 15% 10% 
ex 58.04  Corduroys and velveteens …………………………….  — 15% 10% 
  and in addition  
  per m2 6t 6t 
ex 58.06  Waist banding ………………………………………………  — Free Free 
ex 58.08.99  Lace and embroidery in the piece or in the 
form of medallions ………………………………………  — 15% 10% 
ex 59.02.99  Fabrics of felt ……………………………………………….  — 15% 10% 
ex 59.07.99      
ex 59.11  Plastic leather cloth, other proofed fabrics in 
the piece ………………………………………………………  — 15% 10% 
ex 60.01  All goods in this heading …………………………….  — 15% 10% 
ex 60.02  Knitted or crocheted fabrics …………………………  — Free Free 
ex 61.01  Collar Interlinings …………………………………………  — 15% 10% 
ex 61.15  All partially finished articles in this heading  — 15% 10% 
ex 17.04  Liquorice in sheet or rope form ……………………  — 15% 10% 
ex 20.03  Ginger preserved in syrup: in bulk ………………  — 15% 10% 
CORDAGE AND NETS MANUFACTURING INDUSTRY : 
ex 54.02  High tenacity yarn of nylon, polysters and 
other  polyamides …………………………………………  — 15% 10% 
CYCLE PARTS AND ACCESSORIES MANUFACTURING INDUSTRY : 
83.14.99  Cycle badges …………………………………………………  — 15% 10% 
ex 87.12.03  Cycle frame parts for  fabrication, namely 
brackets, crowns, lugs, race seatings and 
stays:  cycle fork parts for fabrication, namely -
blades and covers: cycle mudguards of metal, 
unpainted and without holes; mudguard clips . — 15% 10% 
DENTAL OR ORAL HYGIENIC PREPARATIONS MANUFAC TURING INDUSTRY : 
2811.22.00  Silicon Dioxide ……………………………………………….  — Free Free 
2823.00.00  Titanium Dioxide ……………………………………………  — Free Free 
2835.22.00  Sodium Monofluorophosphate ………………………  — Free Free 
2836.50.00  Calcium Carbonate ……………………………………….  — Free Free 
2905.44.00  Sorbitol ……………………………………………………………  — Free Free 
2909.50.00  Triclosan ………………………………………………………….  — Free Free 
2912.11.00  Methanal …………………………………………………………  — Free Free 
2916.31.00  Sodium Benzoate ……………………………………………  — Free Free 
2925.11.00  Sodium Saccharin ………………… ………………………  — Free Free 
3302.10.00  Flavors ……………………………………………………………  — Free Free 
3402.11.00  Sodium Lauryl Sulphate …………………………………  — Free Free 
3912.31.00  Sodium Carboxymethylcellulose ……………………  — Free Free 
DOMESTIC AND INDUSTRIAL ELECTRICAL APPLIA NCE MANUFACTURI NG INDUSTRY : 
ex 32.08  Epoxy powder paints ………………………………………  — 15% 10% 
ex 34.02  Cleaning and degreasing preparations …………  — 15% 10% 
ex 38.14  Degreasing chemicals and thinner s………………  — 15% 10% 
4011.90.20  Tyres of a kind used on wheel burrows …………  — 15% 10% 
ex Chapters 72 
and 73  Reinforcing wire, wheel discs and steel 
washers ……………………………………………………………  — 15% 10% 
ex Chapters 72 
and 73  Angles, bars, bolts, hinges, nuts, rivets 
screws, pipes and sheets …………………………………  — 15% 10% 
ex 74.07  Copper bars ………………………………………………………  — 15% 10% 
ex 74.09  Copper sheets ……………………………………………………  — 15% 10% 
  
G.N.  97/1987  
 36/1999  
G.N.  45/1991  
 83/1993  
 97/1987  
 
 
G.N.  39/1995  
 
 
 
 
 
 
 
 
 
 
 
G.N.  56/2000  
G.N.  45/1991  
 
 
 
 
G.N.  19/1992  
 
 
 
 
 
 
 
 
 
G.N.  22/2008  
 
 
 
 
 
 
 
 
 
 
 
 
G.N.  24/1992  
 
 
G.N. 
 104/1991  
G.N.  26/1991  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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G.N.  26/1991  
G.N.  26/1991  
G.N.  24/1992  
G.N.  26/1999  
G.N.  24/1992  
 
G.N.  24/1992  
 
 
G.N.  9/1998  
 42/1999  
 2/2006  
 
 
 
 
 
 
 
 
G.N.  9/2006  
 
G.N.  104/1991  
 
 
 
 
 
 
 
 
G.N.  25/1991  
 
 
 
 
G.N.  40/1998  
 104/1991 
 
 
G.N.  70/1998  
 
 
 
 
 
G.N.  24/1991  
 
 
 
 
G.N.  110/1988  1 2 3 4 5 
ex 83.07.99  Components for incorporation into fluorescent 
light fittings manufactured in Malaŵi from 
sheet metal:  excluding lighting tubes and 
plug-in components …………………………………………  — 15% 10% 
8415.90.00  All goods in this heading …………………………………  — 15% 10% 
8504.10.00  Ballat s/chokes …………………………………………………  — 15% 10% 
ex 85.12  Elements …………………………………………………………  — 15% 10% 
ex 85.32  Capacitors ………………………………………………………  — 15% 10% 
ex 8535 and 8536  Circuit breakers and insulators ………………………  — 15% 10% 
ex 85.44  Cables ………………………………………………………………  — 15% 10% 
ex 8716.90.00  Steel wheel for wheelbarrows …………………………  — 15% 10% 
ex 90.24.01  Thermostats ……………………………………………………  — 15% 10% 
EDIBLE FATS AND OILS MANUFACTURING INDUSTRY : 
1206.00.00  Sunflower seeds ………………………………………………  — Free Free 
ex 15.07.99  All goods in th is subheading except castor oil  — Free Free 
ex 21.07.99  Emulsifying agents …………………………………………  — Free Free 
ex 28.15  Caustic soda ……………………………………………………  — Free Free 
ex 28.35  Phosphoric acid ………………………………………………  — Free Free 
2918.14.00  Citric acid ……………………………………………… …………  — Free Free 
2936.21.00  Vitamins A Palmitate ………………………………………  — Free Free 
3205.00.00  Beta carotene …………………………………………………  — Free Free 
3802.90.00  Bleaching earth ………………………………………………  — Free Free 
ex 39.20  Laminated sheets ……………………………………………  — Free Free 
ELECTRI CAL AND GAS GENERATION INDUSTRY : 
ENAMELWARE AND HALLOWARE MANUFACTURING INDUSTRY : 
ex Chapter 28 and 
29 Chemicals for use in the manufacturing 
domestic articles of enamelware ……………………  — 15% 10% 
ex Chapter 32  Screening paste ………………………………………………  — 15% 10% 
ex 32.07  Uverite, enamel oxides and enamel transfers  — 15% 10% 
3306.10.00  Gum traganath …………………………………………………  — 15% 10% 
ex 38.14  Screening oil …………………………………………………….  — 15% 10% 
3917.40.00  Plastic knobs and handles ………………………………  — 15% 10% 
4828.60.00  Labels …………………… ………………………………………….  — 15% 10% 
7228.60.00  Re-inforcing wire ……………………………………………  — 15% 10% 
ex Chapters 72 
and 73  Sheets of iron or steel ……………………………………  — 15% 10% 
73.38.99  Black pressings in the shape of spouts and 
handles for incorporation in the manufacture 
of domestic articles of enamelware ………………  — 15% 10% 
7604.10.00  Aluminium Circles ………………………………………….  — Free Free 
76.16.10.00  Aluminium rivets ………………………………………………  — 15% 10% 
80.04.00.00  Tinplate sheets …………………………………………………  — 15% 10% 
83.05.90.00  Wing levers …………………… …………………………………  — 15% 10% 
FERTILIZER MANUFACTURING INDUSTRY : 
2503.00.00  Sulphurs …………………………………………………………  — Free Free 
2507.00.00  Kaolin ………………………………………………………………  — Free Free 
2802.00.00  Sulphur ……………………………………………………………  — Free Free 
ex 28.33  Sulphites ……………………………… …………………………  — Free Free 
ex 28.40  Borates and peroxoborates ……………………………  — Free Free 
FISHING FLY MANUFACTURING INDUSTRY : 
ex 0505.90.00  Feathers ……………………………………………………………  — Free Free 
ex 32.05  Dye……………………………………………………………………  — Free Free 
ex 34.04  Wax………………………………… ………………………………  — Free Free 
ex 35.06  Bostic (glue)  ………… …………………………………………  — Free Free 
ex 38.07  Turpentine ………………………………………………………  — Free Free 
ex 39.02.05  Polythene sheets ……………………………………………  — Free Free 
ex 43.02.00  Various hairs and furs on the skin …………………  — Free Free 
ex 48.16.99  Sachets (pockets/envelopes ) …………………………  — Free Free 
ex 5004.00.00  Gossamer silk……………………………… …………………  — Free Free 
ex 50.04  Silk yarns …………………… ………………………………….  — Free Free 
ex 50.09  Florist tape …………………… ………………………………….  — Free Free 
 G/VAL/N/1/MWI/2  
 
- 161 - 
 
  1 2 3 4 5 
ex 51.2  Nylon yarns …………………………………………………….  — Free Free 
ex 52.04  Cotton threads …………………………………………………  — 15% 10% 
ex 53.08  Yarn of vegetable textile fibres ………………………  — Free Free 
ex Chapters 54 
and 55  Rayon floss and polyester tying thread …………  — Free Free 
ex 560 6.00.00  Chenille …………………………………………….………………  — Free Free 
ex 71.16.99  Parts of imitation salmon book brooches ……… — Free Free 
7408.10.00  Copper wire …………………………………………….………  — Free Free 
ex 74.03  Florist wire …………………………………………….…………  — Free Free 
ex 74.10  Copper foil ……………………………………………………….  — Free Free 
ex 76.07  Aluminium foil ………………………………………………….  — Free Free 
7803.00.00  Lead wire …………………………………………………………  — Free Free 
ex 83.05  Paper clips …………………………………………….…………  — Free Free 
ex 97.07.01  Fish hooks …………………………………………….………….  — Free Free 
FOOD MANUFACTURING INDUSTRY : 
0207.14.00  Cuts and offal, frozen  ……………………………………  — Free Free 
0406.20.00  Cheese powder ……………………………………………….  — 15% 10% 
0408.91.00  Egg powder …………………………………………………….  — 15% 10% 
ex 04.02  Skimmed and sweetened milk ………………………  — 15% 10% 
0714.90.00  Irish Potatoes ………………………………………………….  — Free Free 
ex 08.00.99  Almonds, apricot kernels in bulk ……………………  — 15% 10% 
ex 08.00.99  Dessicated coconut powder ……………………………  — 15% 10% 
ex 0802  Confectionery nuts …………………………………………  — 15% 10% 
0806.20.00  Sultanas …………………………………………………………  — 15% 10% 
0810.30.00  Currants …………………………………………….…………  — 15% 10% 
     
ex 09.04.01  Spices, ground, crushed or rubbed …………………  — 15% 10% 
     
     
1104.12.00  Rolled oats ……………………………………………………….  — 15% 10% 
1104.23.00  Maize grits ………………………………………………………  — Free Free 
ex 1301.90.00  Edible gum …………………………………………….………  — 15% 10% 
ex Chapter 15  Refined cooking oil and palm oil ……………………  — 15% 10% 
ex 15.13  Baking fat ………………………………………………………  — 15% 10% 
17.01.99  All goods in this subheading ……………………… …… — 15% 10% 
ex 17.04  Liquorice: in sheet or rope form …………………….  — 15% 10% 
ex 1702  Liquid glucose …………………………………………………  — 15% 10% 
1702.90.00  Food colours …………………………………………………….  — 15% 10% 
ex 1803  Cocoa paste ……………………………………………………..  — 15% 10% 
1805.00.00  Cocoa p owder ………………………………………………….  — 15% 10% 
1901.20.00  Malt extract ………………………………………………………  — 15% 10% 
1901.90.00  Cereal pellets ……………………………………………………  — Free Free 
ex 20.03  Ginger preserved in syrup; in bulk …………………  — 15% 10% 
2002.90.00  Tomato purse ………………………………………………… . — 15% 10% 
2102.30.00  Baking powder …………………………………………………  — Free Free 
2103.90.00  Spices (ready pack)  ………………………………………  — Free Free 
2106.90.00  Cream of tartar and chicken spice …………………  — Free Free 
2106.90.00  Fortivim, vitamin and mineral premix ……………  — Free Free 
283210.00  Sodium metasulphite ………………………………………  — 15% 10% 
2836.10.00  Ammonium bicarbonate………………………………….  — 15% 10% 
2836.30.00  Sodium bicarbonate……………………………………….  — 15% 10% 
2915.21.00  Acetic acid ………………………………………………………  — 15% 10% 
2916.19.00  Potasium sorbat e, termamil ……………………………  — Free Free 
2916.31.00  Benzoic acid …………………………………………….………  — 15% 10% 
2918.11.00  Lactic acid ………………………………………………………..  — Free Free 
2918.14.00  Citric acid …………………………………………………………  — 15% 10% 
3205.00.00  Food colours …………………………………………………….  — 15% 10% 
3302.10.00  Food essence …………………………………………………..  — 15% 10% 
3302.10.00  Talc powder ……………………………………………………..  — Free Free 
  
 
G.N.  
 120/1992  
G.N.  83/1993  
 
 
 
G.N. 24/1991  
G.N. 87/1987  
 
 
 
G.N. 25/1989  
 110/1988  
 
G.N.  92/1989  
 12/2005  
 
 
 
G.N.  104/1991  
 
G.N.  138/1980  
 
G.N.  92/1989  
 177/1883  
G.N.  104/1991  
G.N.  97/1987  
G.N.  92/1989  
G.N.  104/1991  
 
 
G.N. 97/1987  
 32/2005  
 
G.N. 92/1989  
G.M. 104/1991  
 
G.N. 130/1993  
 
G.N.  58/1993  
G.N.  32/2005  
 
 
G.N.  32/2005  
G.N.  21/2006  
G.N.  32/2005  
G.N.  28/2008  
G.N.  92/1989  
G.N. 104/1991  
G.N.  58/1993  
 
G.N.  2/2008  
G.N.  104/1991  
G.N.  2/2008  
 
G.N.  5/1996  
 
G.N.  32/2005  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1/2010  G/VAL/N/1/MWI/2  
 
- 162 - 
 
   
G.N.  21/2006  
G.N.  2/2006  
G.N.  2/2008  
 
 
G.N. 22/2006  
 
 
G.N. 104/1991  
 
 
G.N. 130/1993  
G.N. 5/1996  
G.N. 1/1993  
 
 
G.N. 2/2 008 
 
 
 
 
 
G.N. 59/1994  
 8/1998  
 56/2000  
 33/2002  
 
 
 
G.N.  19/2006  
 
 
 
 
 
 
 
 
 
 
 
 
G.N.  27/1991  
G.N.  84/1993  
 
G.N.  33/2002  
 
 
 
 
 
 
 
G.N.  21/2002  
 12/2005  
 
 
G.N.  60/1994  
 78/1995  1 2 3 4 5 
3917.10.00  Casings (synthetic, artificial or cottagen )…………  — Free Free 
3923.21.10  Pouches ………………………………………………………………  — Free Free 
ex 35.07  Enzymes, attenuzyme …………………………………………  — Free Free 
ex 39.20  Cellulose paper Popyropylene, PVC shrink film 
and polythene ………………………………………………………  — 15% 10% 
ex 39.20 and 
39.21  Plastic wrapping mat erials …………………………………  — Free Free 
3923.50.00  Slip-top caps ……………………………………………………….  — 15% 10% 
3926.90.00  Polyethylene seal washer ……………………………………  — 15% 10% 
ex Chapter 48  Corrugated paperboard, waxed paper, printed  
paperboard, kraft paper and grease proof paper  — 15% 10% 
4823.90.10  Sausage cases ……………………………………………………  — 15% 10% 
ex 48.23  Lollipop sticks ………………………………………………………  — 15% 10% 
ex 48.31  Labels …………………………………………………………………  — 15% 10% 
ex 5403.10.00  Ivory Sol (Food lubricant)  …………………………………  — Free Free 
ex 5608.19. 90 Meat netting ………………………………………………………..  — Free Free 
ex 76.07  Foil seal ……………………………………………………………..  — Free Free 
7607.20.90  Aluminium foil ………………………………………………………  — Free Free 
FUEL MANUFACTURING INDUSTRY : 
ex 2207  Ethanol ………………………………………………………………..  — Free Free 
ex 3204 Colorants ……………………………………………………………..  — Free Free 
ex 3811  Hardener ……………………………………………………………..  — Free Free 
FURNITURE AND MATTRESS MANUFACTURING INDUSTRY : 
ex 32.04  Dyes…………………………………………………………………….  — 15% 10% 
ex 32.08  
and 32.09  Lacquers ……………………………………………… ………………  — 15% 10% 
ex Chapter 35  Glues ……………………………………………………………………  — 15% 10% 
ex 39.00.13  Decorative plastic laminated sheets ……………………  — 15% 10% 
ex 40.07.99  Furniture webbing ………………………………………………  — 15% 10% 
ex 44.10  Particle boards ……………………………………………………  — Free Free 
ex 44.11  Fibre boards …………………………………………………………  — Free Free 
ex 44.12  Decorative oak blockboard …………………………………  — 15% 10% 
ex 44.12  Mukwa blockboard ………………………………………………  — 15% 10% 
44.12.11.00  Sapelli blockboard ………………………………………………  — 15% 10% 
ex 44.28  Wooden dowels , unshaped …………………………………  — 15% 10% 
ex Chapters 51 
to 58 Woven fabrics ………………………………………………………  — Free Free 
ex 59.02.99  Fabrics of felt ………………………………………………………  — 15% 10% 
ex 59.07.99  Textile fabric coated with PVC: PVC leather cloth 
strip or sheet ………………………………………… ……………  — 15% 10% 
60.01  All goods in this heading ……………………………………  — 15% 10% 
ex 62.05.99  Tufts for mattresses and upholstery …………………  — 15% 10% 
ex 68.05  Abrassives ……………………………………………………………  — 15% 10% 
ex 7003  Cast and rolled glass in sheets ……………………………  — Free Free 
ex Chapter 73  Tubes and pipes …………………………………………………  — Free Free 
ex 7317  Nails……………………………………………………………………  — Free Free 
73.20  Springs ……………………………………………………………  — 15% 10% 
83.01  All goods in this heading ……………………………………  — 15% 10% 
83.02.19  All goods in this subhea ding………………………………  — 15% 10% 
ex 83.02.99  Base metal fittings, for furniture …………………………  — 15% 10% 
ex 94.03  Plastic ferrules for the legs of cabinets wooden  
dowels, shaped ……………………………………………………  — 15% 10% 
ex 98.01  Buttons for mattresses and up holster………………  — 15% 10% 
HAIR MESH MANUFACTURING INDUSTRY : 
54.02.49.00  Synthetic filament yarn ………………………………………  — Free Free 
ex 55.01  
and 55.03  Synthetic filament filter ………………………………………  — Free Free 
INDUSTRIAL FASTENING MANUF ACTURING INDUSTRY : 
ex Chapter 72  Wire…………………………… …………………………………………  — 15% 10% 
ex 72.07  Roundwire ……………………………………………………………  — 15% 10% 
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  1 2 3 4 5 
ex 72.09  Coil………………………………………………………………………  — 15% 10% 
ex 72.13  Round bars …………………………………………………………  — 15% 10% 
ex 72.13  Steel flat bars ………………………………………………………  — 15% 10% 
KNITWEAR MANUFACTURING INDUSTRY : 
ex Chapter 54  Polyester filaments ………………………………………………  — 15% 10% 
ex 58.06  Lining tape ……………………………………………………………  — Free Free 
ex 58.08.99  Lace in the piece …………………………………………………  — 15% 10% 
LEATHER TANNING INDUSTRY : 
ex 15.07.99  Oils for tanning, except castor oil ………………………  — 15% 10% 
ex Chapters 28 
and 29  Chemicals for tanning …………………………………………  — 15% 10% 
ex 32.09.99  Leather paints, in bulk …………………………………………  — 15% 10% 
ex Chapter 38  Products and preparations for tanning ………………  — 15% 10% 
MATCH MANUFACTURING INDUSTRY : 
2503.00.00  Sulphurs ………………………………………………………………  — Free Free 
2505.10.00  Silica sands …………………………………………………………  — Free Free 
2507.00.00  Kaolin ……………………………………………………………………  — Free Free 
3204.17.00  Pigments (Toluidine Red)  …………………………………  — Free Free 
3920.10.00  Plastic Shrink Wrap ……………………………………………  — Free Free 
MEDICAMENTS AND PHARMACE UTICALS MANUFACTURING INDUSTRY : 
4.06 Honey …………………………………………………………………  — 15% 10% 
ex 11.08  Starches ………………………………………………………………  — 15% 10% 
ex 17.02  Caramel, dextrose monohydrate, liquid glucose, 
lactose anhydrous ………………………………………………  — 15% 10% 
ex 28.01  Piperazine citrate …………………………………………………  — 15% 10% 
ex 28.10  Dibasic calcium phosphate …………………………………  — 15% 10% 
ex 28.18  Magnesium hydroxide …………………………………………  — 15% 10% 
ex 28.3 0 Ammonium Chloride ……………………………………………  — 15% 10% 
ex 28.38  Magnesium sulphate ……………………………………………  — 15% 10% 
29.01  All goods in this heading ……………………………………  — 15% 10% 
29.16  Acety l salicylic, alginic, ascorbic, salicylic, 
stearic and tartaric acids, aspirin cryst als and 
granules ………………………………………………………………  — 15% 10% 
ex 29.26.01  Saccharin sodium …………………………………………………  — 15% 10% 
32.05  Dyes……………………………………………………………………  — 15% 10% 
33.01  All goods in this heading ……………………………………  — 15% 10% 
ex Chapter 35  Gelatin ………………………………………………… ………………  — 15% 10% 
39.01.01  Bakelite caps, stretch warp film …………………………  — 15% 10% 
48.16.99  Laminate/polycote packets …………………………………  — 15% 10% 
METALLURGY MANUFACTURING INDUSTRY : 
2508.10.00  Bentonite ……………………………………………………………  — Free Free 
2508.30.00  Fire Clay ………………………………………………………………  — Free Free 
2806.10.00  Hydrochloric acid …………………………………………………  — Free Free 
2807.00.00  Sulphuric acid ………………………………………………………  — Free Free 
2815.11.00  Sodium Hydroxide ………………………………………………  — Free Free 
2815.20.00  Potassium Hydroxide …………………………… ……………  — Free Free 
3816.00.00  Refractory Mortars, Ramming Mass ……………………  — Free Free 
ex 38.24  Prepared binders for foundry moulds …………………  — Free Free 
6902.90.00  Refractory Bricks …………………………………………………  — Free Free 
ex 72.02  Ferro Alloys …………………………………………………………  — Free Free 
ex 72.03  Direct Reduced Iron (Sponge Iron)  ……………………  — Free Free 
ex Chapter 72  Ingets and Gillets …………………………………………………  — Free Free 
ex Chapter 72  Scrap Metal, Steel Slabs and Mild Steel Plates … — Free Free 
7313.00.90  Binding Wire …………………………………………… ……………  — Free Free 
8311.10.00  Welding Rods ………………………………………………………  — Free Free 
8311.30.00  Brazing Rods ………………………………………………………  — Free Free 
MINERAL AND AERATED WATER MANUFAC TURING AND BOTTLING INDUSTRY : 
ex 04.02  Milk in powder form ……………………………………………  — Free Free 
17.01.99  All goods in this subheading ………………………………  — 15% 10% 
ex 20.09  Concentrated fruit juices ……………………………………  — Free Free 
2106.90.00  Cola concentrates ………………………………………………  — Free Free 
  
 
 
 
G.N.  79/1992  
 
 
 
G.N.  43/1991  
 
 
 
 
G.N.  43/1991  
G.N.  22/2008  
 
 
 
 
 
G.N.  25/1989  
 83/1963  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N.  56/1996  
 
 
G.N.  27/2008  
 
 
 
 
 
 
 
 
 
 
 
G.N.  2/2006  
 
 
 
 
G.N.  97/1987  
 57/1997  
 11/1998  
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1/2010  G/VAL/N/1/MWI/2  
 
- 164 - 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N.  47/2003  
G.N.  130/1993  
 62/1996  
 
 
 
 
G.N.  80/1989  
 21/2002  
 12/2005  
 
 
 
 
 
 
 
 
 
G.N. 80/1989  
 21/2002  
 12/2005  1 2 3 4 5 
2522.30.00  Hydrated lime ………………………………………………………  — Free Free 
2801.10.00  HTM chlorine ………………………………………………………  — Free Free 
2806.10.00  Hydrochloric …………………………………………………………  — Free Free 
2815.11.00  Caustic soda ………………………………………… ………………  — Free Free 
2833.29.00  Ferrous sulphate …………………………………………………  — Free Free 
2847.00.00  Hydrogen peroxide ………………………………………………  — Free Free 
2916.31.00  Sodium benzoate …………………………………………………  — Free Free 
2918.14.00  Citric acid ……………………………………………………………  — Free Free 
ex 32.15  Ink………………………………………………………………………  — Free Free 
3302.10.00  Odoriferous substance…………………………………………  — Free Free 
3802.10.00  Activated carbon …………………………………………………  — Free Free 
4821.10.00  Fitter sheets ………………………………………………………..  — Free Free 
ex 76.07  Foils………… ………………………………………………………….  — Free Free 
MINING INDUSTRY : 
NAILS, BRICKFORCE AND WELDMESH MANUFACTURING INDUSTRY : 
2811.29.00  Hydrochloric acid …………………………………………………  — Free Free 
2815.12.00  Liquid sodium hydroxide ……………………………………  — Free Free 
ex Chapter 72  Wire…………… ……………………………………………………….  — Free Free 
7905.00.00  Zinc plate ……………………………………………………………  — Free Free 
8311.90.00  Washers of metal …………………………………………………  — Free Free 
PACKAGING MANUFACTURING INDUSTRY : 
1108.12  Corn starch …………………………………………………………  — Free Free 
2815.10  Caustic soda …………………………………………………………  — Free Free 
ex 28.40  Borax powder ………………………………………………………  — Free Free 
2912.11.00  Fermalin ………………………………………………………………  — Free Free 
ex 32.15  Printing ink …………………………………………………………  — Free Free 
ex Chapter 35  Adhesives ………………………………………………… …………  — Free Free 
3701.09.00  Developer ……………………………………………………………  — Free Free 
3701.30.00  Cyrel plates …………………………………………………………  — Free Free 
3809.92.00  Corwet resin …………………………………………………………  — Free Free 
ex Chapter 48  Sackkraft, kraftliner and fluting papers ……………  — Free Free 
ex Chapter 72  Stitching wire ………………………………………………………  — Free Free 
PAINTS COLOURS , THINNERS AN D PUTTY MANUFACTURING INDUSTRY : 
ex 15.07.99  Vegetable oils, except tung oil ……………………………  — 15% 10% 
1515.19.00  Linseed oil ……………………………………………………………  — 15% 10% 
1515.30.00  Castor oil ………………………………………………………………  — 15% 10% 
2507.00.00  Kaolin ……………………………………………………………………  — Free Free 
2518.20.00  Dolomite ………………………………………………………………  — Free Free 
2526.20.00  Talc………………………………………………………………………  — Free Free 
2814.20.00  Ammonia …………………………… …………………………………  — Free Free 
2821.10.00  Iron oxide and hydroxides …………………………………  — Free Free 
2836.50.00  Calcium carbonate ………………………………………………  — Free Free 
2902.90.00  Solvents ………………………………………………………………  — Free Free 
2905.19.00  Acrylic alcohols ……………………………………………………  — Free Free 
2905.32.00  Propylene glycol …………………………………………………  — Free Free 
2905.42.00  Pentacrythritol ……………………………………………………  — Free Free 
2917.14.00  Maleic anhydride …………………………………………………  — Free Free 
2917.35.00  Pthalicanhydride …………………………………………………  — Free Free 
3806.90.00  Gum rosin ……………………………………………………………  — Free Free 
3811.19.00  Viscosity improvers additives ……………………………  — Free Free 
3903.90.00  Styrene acrylic polymers ……………………………………  — Free Free 
3905.12.00  Polymers of vinly acetate ……………………………………  — Free Free 
3905.30.00  Polymers of vinly alcohol ……………………………………  — Free Free 
3906.90.00  Styrene acrylic latex ……………………………………………  — Free Free 
Chapter 29  Chemical compounds …………………………………………  — Free Free 
3206.10.00  Ti-dioxide ……………………………………………………………  — 15% 10% 
32.11  Driers ………………………………… ………………………………  — Free Free 
3212.90.00  Alkopal Nogo; Aluminium paste; colanyl 
hostaperm; monolite, toluidine, lead cromate 
and prepared pigments …………………………………….  — 15% 10% 
3402.19.00  Nopco -ante foaming agent, syn -peronic NPG …… — 15% 10% 
3814.00.00  Thiners ………………………………………………………………  — Free Free 
 G/VAL/N/1/MWI/2  
 
- 165 - 
 
  1 2 3 4 5 
3905.10.00  PVA emulsion ………………………………………………………  — 15% 10% 
3907.50.00  Alkyd resins …………………………………………………………  — 15% 10% 
PLASTIC PRODUCTS MANUFACTURING INDUSTRY : 
2815.30.00  Mek Peroxide HP 3 ………………………………………………  — 15% 10% 
2823.00.00  Titanium Oxides …………………………………………………..  — 15% 10% 
2836.50.00  Calcium Carbonate ………………………………………………  — 15% 10% 
ex 29.05  Propanol ………………………………………………………………  — Free Free 
ex 29.14  ME Keyton and cyclone xanone …………………………  — 15% 10% 
ex 29.17  Plasticiser s and Polimix Oil …………………………………  — 15% 10% 
2915.31.00  Ethyl acetate ………………………………………………………  — Free Free 
2915.70.00  Stearic acid …………………………………………………………  — 15% 10% 
2923.21.10  Sacks and bags packaging industry ………………….  — Free Free 
2923.30.10  Bottles for packaging  industry ……………………………  — Free Free 
2923.50.00  Shoppers, lids, caps and other closures ……………  — Free Free 
2929.10.00  Isocyanates …………………………………………………………  — Free Free 
2932.11.00  Tetrahydrofuran …………………………………………………  — 15% 10% 
3020.20.00  Trespaphan …………………………………………… ……………  — Free Free 
3204.90.00  Pigments ……………………………………………………………  — 15% 10% 
3209.90.00  Gelcoate ………………………………………………………………  — 15% 10% 
3214.90.00  Plastic Putty …………………………………………………………  — 15% 10% 
ex 3215.19.00  Ink………………………………………………………………………  — 15% 10% 
ex 3403.99.00  Mould release preparation …………………………………  — 15% 10% 
3812.30.00  Stabilisers, Chemstab oil, plasticlor oil, spicco 
and tinuvin P ………………………………………………………  — 15% 10% 
ex 38.15  Accelerations and Catalysts ………………………………  — 15% 10% 
ex 39.01 to 
39.14  Plastics ………………………………… ………………………………  — 15% 10% 
3909.20.00  Melamine resins …………………………………………………  — 15% 10% 
3917.40.00  Pipe fittings …………………………………………………………  — 15% 10% 
4005.90.00  Masterbatch …………………………………………………………  — 15% 10% 
4006.90.00  Unvulcanized rubber rings …………………………………  — 15% 10% 
4016.93.00  Vulcanized rubber rings ………………………………………  — 15% 10% 
 Fibre glass ……………………………………………………………  — 15% 10% 
7010.20.00  Glass inners for vacuum flasks ……………………………  — Free Free 
ex 73.07  Pipe fittings …………………………………………………………  — 15% 10% 
7323.90.00  Bucket handles ……………………………………………………  — Free Free 
9608.10.00  Ball point refils ……………………………………………………  — Free Free 
POTTERY MANUFACTURING INDUSTRY : 
ex Chapter 25  Bentonite, Petalite, Feldspar, Soda, ash and 
Clay………………………………………………………………………  — Free Free 
ex Chapter 28  Metal oxid es and dioxides ……………………………………  — Free Free 
2836.60.00  Barium cobonate …………………………………………………  — Free Free 
2839.19.00  Sodium silicate ……………………………………………………  — Free Free 
ex 32.07  Frits, ceramic colours and lustres ………………………  — Free Free 
3404.90.00  Bush wax ……………………… ……………………………………  — Free Free 
2923.50.00  Plastic stoppers ……………………………………………………  — Free Free 
ex 49.08  Transfers………………………………………………………………  — Free Free 
PRIMARY CELLS AND BATTERY MANUFACTURING INDUSTRY : 
1108.11.10  Neo electrolytic starch …………………………………………  — 15% 10% 
2803.00.00  Carbon …………………………………………………………………  — 15% 10% 
2804.80.00  Arsenic …………………………………………………………………  — 15% 10% 
2807.00.00  Sulphuric acid ………………………………………………………  — 15% 10% 
2820.10.00  Electrolytic managanese dioxide …………………………  — 15% 10% 
2824.90.00  Greylead oxi des……………………………………………………  — 15% 10% 
2827.10.00  Ammonium Chloride ……………………………………………  — 15% 10% 
2827.36.00  Zinc oxide ……………………………………………………………  — 15% 10% 
2833.27.00  Barium Sulphate …………………………………………………  — 15% 10% 
2836.99.00  Sodium carbonate ………………………………………………  — 15% 10% 
ex Chapter 35  Adhesives ……………………………………………………………  — 15% 10% 
3801.10.00  Graphite ………………………………………………………………  — 15% 10% 
3811.90.00  Oxidation inhibitors……………………………………………  — 15% 10% 
3912.30.00  Carboxymethyl cellulose ……………………………………  — 15% 10% 
3920.42.00  Shrink  film……………………………………………………………  — 15% 10% 
  
 
 
G.N. 123/1992  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 80/1992  
G.N. 123/1992  
 
 
G.N. 103/1991  
 
G.N. 103/1991  
G.N. 80/1992  
 
G.N. 12/2005  
 
 
G.N. 27/1999  
G.N. 12/2005  
G.N. 10/1998  
 
G.N. 32/2005  
 
 
 
 
 
 
G.N. 26/1990  
 
 
G.N. 111/1992  
G.N. 111/1992  
G.N. 111/1992  
 
G.N. 111/1992  
 
 
 
G.N. 47/2003  
 
G.N. 12/2005  
 
G.N. 12/2005  
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1/2010  G/VAL/N/1/MWI/2  
 
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G.N. 111/1992  
 
 
 
G.N. 37/1998  
 
G.N. 32/2005  
 
G.N. 9/2006  
 
 
 
 
 
 
 
 
G.N. 9/2006  
G.N. 12/2005  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 29/1984  
 
 
G.N. 97/1987  
G.N. 88/1992  
 
 
G.N. 88/1992  1 2 3 4 5 
3921.90.00  PVA Tubing labels ………………………………………………  — Free Free 
3923.50.00  Plastic washers ……………………………………………………  — Free Free 
3923.50.00  Plastic red tops ……………………………………………………  — Free Free 
ex 39.23  Containers, vents, plugs and lids………………………  — 15% 10% 
3923.50.00  Plastic caps …………………………………………………………  — 15% 10% 
3923.90.00  Plastic bottom washer …………………………………………  — Free Free 
ex 4804  Kraft paper …………………………………………………………  — 15% 10% 
4807.99.00  Poly sandwiched paper and chip board paper …… — 15% 10% 
4818.90.00  Paper tissues ………………………………………………………  — 15% 10% 
4821.10.00  Paper labels …………………………………………………………  — 15% 10% 
4823.90.30  Paper washer ………………………………………………………  — Free Free 
7211.49.00  Tinned steel strip …………………………………………………  — 15% 10% 
7907.90.10  Zinc calots ……………………………………………………………  — 15% 10% 
8001.10.00  Unalloyed tin ingots ……………………………………………  — 15% 10% 
8110.00.00  Antimony ………………………………………………………………  — 15% 10% 
8309.90.00  Metal tops caps ……………………………………………………  — 15% 10% 
8506.90.00  Electrolytic coated paper ……………… ……………………  — 15% 10% 
8507.90.00  Battery grids, plates and separators ………………..  — 15% 10% 
8545.19.00  Carbon rods …………………………………………………………  — 15% 10% 
PRINTING INDUSTRY : 
ex Chapters 28 
and 29  Chemicals ……………………………………………………………  — Free Free 
ex 32.15  Printing ink ………… ………………………………………………  — Free Free 
ex Chapter 35  Self adhesives ……………………………………………………  — Free Free 
ex Chapter 48  News print ……………………………………………………………  — Free Free 
ex Chapter 48  NCR paper, bank paper core board, art board, 
art paper calendar rims ………………………………………  — Free Free 
ex Chapter 59  Binding cloth ………………………………………………………  — Free Free 
ex Chapter 72  Stitching wire ………………………………………………………  — Free Free 
ex Chapter 72  Calendar spiral wire ……………………………………………  — Free Free 
PUBLIC SEWERAGE DISPOSAL WORKS INDUSTRY : 
PUBLIC WATER SUPPLY INDUSTRY :  
RADIO SOUND REPRODUCER , TELEVISION IMAGE AND SOUND REPRODUCER AND ALLIED PRODUCTS 
MANUFACTURING INDUSTRY : 
NOTE:  The rebates are applicable only to parts and materials 
imported for the manufacture of units of which at least the 
basic chassi s or such alternative parts, components or 
accessories as may be approved by the Minister will be 
manufactured in Malaŵi………  
ex 39.00.12  Acrylic sheet of the kind suitable for use in the 
manufacture of radios and radio components …… — 15% 10% 
ex 39.00.13  Plastic laminated sheets ………………………………………  — 15% 10% 
ex 39.07.19  Handles and plastic cabinets ………………………………  — 15% 10% 
ex 44.28  Unshaped leg dowels …………………………………………  — 15% 10% 
ex Chapters 51 
to 57     
5473.30.00  Parts and accessories of the machines of 
Heading No. 84.71 ………………………………………………  — Free Free 
ex 59.07.99      
ex 59.11  Grill cloth ……………………………………………………………  — 15% 10% 
ex 51.04  Woven fabric for covering radio cabinets ……………  — 15% 10% 
ex 59.07.99  Textile fabrics coated with P.V.C.; P.V.C. leather  
cloth strip or sheet: for covering radio cabinets  — 15% 10% 
ex 76.04  Aluminium profiles ………………………………………………  — 15% 10% 
ex 76.08  Aluminium pipes and tubes …………………………………  — 15% 10% 
7616.90.30  Aluminium wire mesh …………………………………………  — 15% 10% 
ex Chapter 83  Cabinets fittings …………………………………………………  — 15% 10% 
ex 83.14.99  Metal name plates ………………………………………………  — 15% 10% 
ex Chapter 85  Components oth er than cabinets, n.e.s ……………  — 15% 10% 
 G/VAL/N/1/MWI/2  
 
- 167 - 
 
  1 2 3 4 5 
ex 85.14.04      
ex 85.23.02  Modules and other chassis …………………………………  — 15% 10% 
ex 85.14.99,      
ex 92.13,      
ex 94.03  Cabinet fittings ……………………………………………………  — 15% 10% 
ex 92.13  Tape decks, turntables, p ick-ups and pick -up and 
turntable units; imported in a knocked -down 
form approved by the Controller …………… ……………..  — 15% 10% 
ex 92.13  Cartridges ……………………………………………………………  — 15% 10% 
REFRIGERATOR AND REFRIGERATION EQUIPMENT MANUFACTURING INDUSTRY : 
NOTE:  The reb ates are applicable only to parts and materials imported for the 
manufacture of units of which at least the cabinet and door or lid or 
such alternative parts, components or accessories as may be approved 
by the Minister, will be manufactured in M alaŵi.  
ex 39.00.02  Darvie and similar P.V.C. sheeting ………………………  — 15% 10% 
ex 39.07.19  Trays, baskets, door gaskets …………………………………  — 15% 10% 
73.38.99  Wire baskets ………………………………………………………….  — 15% 10% 
ex 82.02.01  Bottle openers ………………………………………………………  — 15% 10% 
ex 83.01.00  Door handles incorporating locks: locks ………………  — 15% 10% 
ex 83.02.99  Hinges, door handles; adjustable feet …………………  — 15% 10% 
ex 83.14.99  Name and data plates ……………………………………………  — 15% 10% 
ex 84.10.09  Compressors under 1/4 horsepower ……………………  — 15% 10% 
ex 84.15.99  Absorption units; burners -paraffin or gas; 
condensers, plastic liners; defrost elements; 
driers; tanks; runners; being component parts 
for refrigerators and refrigeration equipment ……… — 15% 10% 
ex 90.24.01  Thermostats ……………………………………………………… …… — 15% 10% 
ROOFING SHEETS AND ALLIED PRODUCTS MANUFACTURING INDUSTRY : 
ex Chapter 72  Galvanized coils ……………………………………………………  — Free Free 
RUBBER PRODUCTS MANUFACTURING INDUSTRY : 
ex 13.01  Cushion gums …………………………………………………………  — 15% 10% 
ex 13.02  Gums ……………………… ………………………………………………  — 15% 10% 
25.03  Sulphur …………………………………………………………………  — Free Free 
2803.00.00  Carbon ……………………………………………………………………  — Free Free 
2817.00.00  Zinc oxide ………………………………………………………………  — Free Free 
2902.20.00  Benzo ………………………………………………………………………  — Free Free 
2915.70.00  Stearic …………………………………………………………………….  — Free Free 
ex 29.21  Diphenylkamine  acetone and rephenylenediamine  — 15% 10% 
2924.29.00  Bengo thiagole sulfenamide …………………………………  — Free Free 
ex 35.06  Vulcanizing cement ………………………………………………  — 15% 10% 
3812.10.00  Prepared rubber accelerators ………………………………  — Free Free 
ex 40.05.03  The goods in this subheading for the manufacture  
of accessories for railway track ……………………………  — Free Free 
ex 40.07  Vulcanized rubber thread and cord ……………………….  — 15% 10% 
ex 40.08  Thread rub ber………………………………………………………  — 15% 10% 
4012.20.00  Used Pneumatic tyres (casings)  …………………………  — Free Free 
4016.99.90  Patch tyre repairs …………………………………………………  — 15% 10% 
SACK MANUFACTURING INDUSTRY : 
ex 53.09 to 
53.11  Woven fabrics ……………………………………………… …………  — 15% 10% 
5408.21.00  Polypropylene woven fabric …………………………………  — Free Free 
SLIDE FASTENERS MANUFACTURING INDUSTRY : 
58.05  All goods in this heading ………………………………………  — 15% 10% 
ex 98.01  Pin-locks and stoppers …………………………………………  — 15% 10% 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 87/1992  
  5/1994  
G.N. 63/1979  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 58/2013  
 
G.N. 12/2005  
 
 
G.N. 83/1993  
G.N. 83/1993  
 103/1991  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1/2015  G/VAL/N/1/MWI/2  
 
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G.N. 32/2005  
 
G.N. 28/2008  
 
 
G.N. 46/1998  
 
 
 
 
 
 
 
 
 
 
 
G.N. 22/2008  
 
G.N. 55/1997  
 
 
 
G.N. 104/1991  
 
 
 
 
 
 
 
G.N. 1 04/1991  
 
 
 
 
 
 
G.N. 32/2005  
 
 
 
 
 
 
G.N. 32/2005  
 
 
G.N. 32/2005  
G.N. 5/1996  
 
G.N. 5/1996  1 2 3 4 5 
SOAP AND SOAP SUBSTITUTES MANUFACTURING INDUSTRY : 
ex 15.07.99  Oils, vegetables, in bulk ………………………………………  — Free Free 
2507.00.00  Kaolin ………………………………………………………………… … — Free Free 
2526.20.00  Talc powder …………………………………………………………  — Free Free 
28.23.00.00  Titanium dioxide …………………………………………………  — Free Free 
2833.19.00  Sodium laureth ethyl sulphate ……………………………  — Free Free 
2839.90.00  Alkaline Sodium ……………………………………………………  — Free Free 
ex 29.95  Caustic soda …………………………………………………………  — Free Free 
2916.19.00  Creyslic Acid ………………………………………………………  — Free Free 
ex Chapter 32  Organic colouring material, dyes and pigments  — Free Free 
33.02.90  Odoriferous substances and other perfume 
concentrates ………………………………………………………  — Free Free 
3401.02.00  Fatty acids ……………………………………………………………  — Free Free 
ex 34.02.01  A.D. flakes ……………………………………………………………  — Free Free 
3402.90.00  Sunlight dishwash liquid in crude form ………………  — Free Free 
ex Chapter 39  Wrapping materials of  plastic ……………………………  — Free Free 
ex Chapter 48  Wrapping materials of paper ………………………………  — Free Free 
SPORT S BALLS MANUFACTURING INDUSTRY : 
ex 95:06  Football panel sets ………………………………………………  — Free Free 
SUGAR MANUFACTURI NG INDUSTRY : 
2522.10.00  Hydrated lime ……………………………………………………  — Free Free 
ex Chapter 28  All goods in this Chapter ……………………………………  — Free Free 
8108.90.00  Titanium Trichloride ……………………………………………  — Free Free 
TEA MANUFACTURING INDUSTRY : 
ex 27.12  Parrafin wax …………………………………………………………  — Free Free 
ex Chapter s 28 
and 29  Chemicals for manufacturing ………………………………  — Free Free 
ex 32.15  Ink………………………………………………………………………  — Free Free 
ex Chapter 35  Glues ……………………………………………………………………  — Free Free 
ex Chapter 48  Skillets, blueboard and wrappers ………………………  — Free Free 
TEXTILE MANUFACTURING INDUSTRY : 
ex 11.88  Starches ………………………………………………………………  — 15% 10% 
ex Chapters 28 
and 29  Chemicals for use in the manufacture of textiles  — 15% 10% 
ex 32.04  Dyes……………………………………………………………………  — 15% 10% 
ex 34.02.01      
ex 34.02.99  Synthetic deterge nts for use in the processing 
of raw cotton ………………………………………………………  — Free Free 
ex 34.05  Scouring powders for scouring fabrics before  
dyeing …………………………………………………………………  — Free Free 
35.05.10.00  Starches (modified)  ……………………………………………  — 15% 10% 
38.09.91.00  Chemic als for use in the manufacture of textiles  — 15% 10% 
ex headings  
3901 to 39.14  Polyesters ……………………………………………………………  — 15% 10% 
ex 39.20 and   
ex 39.21  Plastic wrapping materials …………………………………  — Free Free 
ex 49.11  Printed cloth name or size labels ………………………  — Free Free 
ex. Chapter  51 
and 58  Woven fabrics ……………………………………………………  — Free Free 
5801.21.00  Uncut weft file fabrics …………………………………………  — Free Free 
ex 52.05 and   
ex 52.96  Cotton yarn …………………………………………………………  — 15% 10% 
ex 54.02  Synthetic filament yarn ………………………………… …… — 15% 10% 
ex 54.03  Artificial filament yarn …………………………………………  — Free Free 
ex 55.05 and   
ex 55.06  Wastes …………………………………………………………………  — Free Free 
 G/VAL/N/1/MWI/2  
 
- 169 - 
 
  1 2 3 4 5 
ex 55.09  Yarn of synthetic staple fibres……………………………  — Free Free 
ex 55.10  Yarn of artificial stapl e fires………………………………  — Free Free 
ex 55.12  Woven fabrics………………………………………………………  — Free Free 
ex 58.05  Satin binding………………………………………………………  — Free Free 
ex 58.05  Narrow woven fabrics for blanket binding…………  — Free Free 
ex 60.01 to 
60.02  Knitted fabrics for blan ket binding……………………  — Free Free 
TOBACCO PRODUCTS MANUFACTURING INDUSTRY : 
2403.91.00  Homogenised or reconstituted tobacco………………  — Free Free 
2915.39.00  Triacetine ……………………………………………………………  — Free Free 
ex Chapter 35  Glues……………………………………………………………………  — 15% 10% 
ex 39.21  Tear Strip……………………………………………………………  — 15% 10% 
ex 39.23  Polypropylene packs……………………………………………  — 15% 10% 
4812.00.00  Cigarette filters……………………………………………………  — 15% 10% 
ex 48.13  Cigarette and tiping paper…………………………………  — 15% 10% 
ex 48.13  Filter paper……… …………………………………………………  — Free Free 
ex 48.21  Brand labels…………………………………………………………  — 15% 10% 
5403.42.00  Acetate…………………………………………………………………  — Free Free 
ex 76.07  Aluminium foil………………………………………………………  — 15% 10% 
TRAILER AND MOTOR VEHICLE MANUFACTURING INDUSTRY : 
NOTE:  These rebates are applicable only to parts and materials for 
the manufacture of goods -carrying vehicles or trailers or 
vehicles authorized by the Minister for the purpose of Note 6 
to chapter 87 of the Customs Tariff, or for the manufacture of 
bodies or cabs for such vehicles.  
3208.22.10  Paints……………………………………………………………………  — Free Free 
ex 32.14  Body filler and putty……………………………………………  — Free Free 
ex 34.05  Polishes ………………………………………………………………  — Free Free 
3814.00.00  Thinners… ……………………………………………………………  — Free Free 
ex 39.07  Resins …………………………………………………………………  — Free Free 
ex 39.18  Vinyl flooring………………………………………………………  — Free Free 
ex 39.20  Plastic sheets………………………………………………………  — Free Free 
ex 40.07.02  Sponge, rubber, strip………………………………… ……… — 15% 10% 
ex 40.07.99  Rubber windows  gasketting and locking strip 
therefor ………………………………………………………………  — 15% 10% 
40.11.39  All goods in this subheading ………………………………  — 15% 10% 
ex 95.07.99  Textile fabrics coated with PVC or other artificial 
materials………………………………………………………………  — 15% 10% 
ex 70.07  All goods in this heading ……………………………………  — Free Free 
70.09.00  Mirrors …………………………………………………………………  — 15% 10% 
ex 73.09.79  Tread plate, in the piece ……………………………………  — 15% 10% 
ex 73.35.99  Springs…………………………………………………………………  — 15% 10% 
ex 73.40.99  Hose clips ……………………………… ……………………………  — 15% 10% 
ex 83.01  Door locks……………………………………………………………  — 15% 10% 
ex 83.02.99  Anti-lure fasteners, handrail brackets, door 
handles (incorporating locks), door hinges, 
piano hinges……………………………………………… …………  — 15% 10% 
83.14.99  Metal name plates ……………… ………………………………  — 15% 10% 
84.06.99  All goods in this subheading ………………………………  — 15% 10% 
ex 84.10.99  Fuel pumps …………………………………………………………  — 15% 10% 
ex 84.14  Fans……………………………………………………………………  — Free Free 
ex 84.18.99  Air or oil filters ……………………………………………………  — 15% 10% 
ex 84.63.99  Universal joints, pulleys, gasket sets…………………  — 15% 10% 
ex 85.08.99  All goods in this subheading ………………………………  — 15% 10% 
ex 85.12  All goods in this heading ……………………………………  — Free Free 
ex 85.17.02  Electric bells…………………………………………………………  — 15% 10% 
ex 85.20.99  Bulbs……………………………………………………………………  — 15% 10% 
85.23.01  All goods in this subheading ………………………………  — 15% 10% 
8545.20.00  Carbon brushes……………………………………………………  — Free Free 
8706.00.99  Chassis for conversion into goods carrying 
vehicles …………………………………………………… …………  — 15% 10% 
87.06.99  All goods in this subheading ………………………………  — 15% 10% 
 G.N. 2/2006  
G.N. 22/2007  
 
G.N. 56/1996  
 
 
 
 
G.N. 109/1990  
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 73/1992  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 73/1992  
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1/2015  G/VAL/N/1/MWI/2  
 
- 170 - 
 
   
 
 
 
 
 
 
 
G.N. 177/ 1983 
 
 
 
 
 
 
 
 
 
 
 
 
G.N. 25/1989  
 
 
 
 
 
G.N. 66/1991  
 
G.N. 133/1980  
 
 
G.N. 35/2014  
G.N. 35/2014  
G.N. 35/2014  
G.N. 35/2014  
G.N. 35/2014  
G.N. 35/2014  
G.N. 35/2014  
G.N. 35/2014  
 
 
G.N. 198/1980  
 
G.N. 28/1981  
 
G.N. 28/1981  1 2 3 4 5 
ex 87.14.99  Parts of vehicles of  subheadings 87.14.01, 
87.14.03 and 87.14.04; excluding bodies and 
body sections ………………………………………………………  — 15% 10% 
ex 90.23.01  Motor vehicle temperature gauges …………………..  — 15% 10% 
ex 90.24.01  Motor vehicle thermostats, fuel gauges and oil 
pressure gauges ………… ………………………………………  — 15% 10% 
ex 90.27.01  Motor vehicle speedometers ……………………………….  — 15% 10% 
TRANSFER PRINTING INDUSTRY : 
ex Chapters  
51 to 58  Woven fabrics ………………………………………………………  — Free Free 
ex 60.02  All goods in this heading ……………………………………  — Free Free 
TRAVE L CASES AND SIMILAR CONTAINERS MANUFACTURING INDUSTRY : 
ex 59.11  Rubberised canvas ………………………………………………  — 15% 10% 
ex 41.02  Leather in the piece ……………………………………………  — 15% 10% 
ex 42.02  Plastic handles ……………………………………………………  — 15% 10% 
ex 48.09  Fibre board ……………………… …………………………………  — 15% 10% 
ex Chapters  52, 
54 and 55  Linings …………………………………………………………………  — Free Free 
ex 55.09.30  Canvas …………………………………………………………………  — 15% 10% 
ex 55.09.39      
ex 56.07.99  Viscose linings ……………………………………………………  — 15% 10% 
ex 58.04  Velveteens ……………………… ……………………………………  — 15% 10% 
ex 59.07.99  P.V.C. leather cloth ……………………………………………  — 15% 10% 
ex 73.40.99,      
ex 83.02  Metal fittings ………………………………………………………  — 15% 10% 
ex 83.01  Locks ……………………………………………………………………  — 15% 10% 
ex 98.02  Slide fasteners ………………………………………………… … — 15% 10% 
VINYL COATED  FABRIC MANUFACTURING INDUSTRY : 
ex Chapter 32  Pigments ……………………………………………………………  — 15% 10% 
ex 39.01  
to 39.14  Plastics …………………………………………………………………  — 15% 10% 
5208.21.00  Bleached woven fabrics of cotton ………………………  Free Free Free 
5208.22.0 0 
5208.23.00  
5208.29.00  
5209 
5210 
5211 
5212     
ex Chapters  54 
and 55  Woven fabrics of man -made fibres ……………………  — Free Free 
WATCH MANUFACTURING INDUSTRY  
91.07.99  All goods in this subheading ………………………………  — 15% 10% 
ex 42.03  Watch straps ………………………………………………… …… — 15% 10% 
ex 62.05.99  Watch straps ………………………………………………………  — 15% 10% 
ex 71.12  Watch straps ………………………………………………………  — 15% 10% 
71.16.99  Watch straps ………………………………………………………  — 15% 10% 
 
  
APPENDIX B  
Eighth Schedule: Part 1  
INDUSTRIAL REBATES: EXCISE DUTIES  
Note: For convenience of reference, the items shown in this Appendix are 
arranged in accordance with the form of the Excise Tariff.  
1 2 
Item 3 4 
Duty 
 
8 CLOTHING MANUFACTURING INDUSTRY : 
Woven fabrics ………………………………  
Waist handling ………………………………  
Knitted or crochete d fabrics ……………   
— 
— 
—  
Free 
Free 
Free 
  G/VAL/N/1/MWI/2  
 
- 171 - 
 
   1 2 
Item 3 4 
Duty 
 
8 
 
 
 
 
 
 
8 
 
8 FOOD MANUFACTURING INDUSTRY : 
Cane sugar, solid ……………………………………  
Wheat or meslin flour ………………………………  
MEDICAMENTS AND PHARMACEUTICAL  
MANUFACTURING INDUSTRY :  
22.08.01 Ethanol ……………………………… …… 
MINERAL AND AERATED WATER 
MANUFACTURING AND BOTTLING INDUSTRY : 
Cane sugar, solid ……………………………………  
SPIRITS MANUFACTURING INDUSTRY : 
Cane sugar, solid ……………………………………   
— 
— 
 
 
— 
 
 
— 
 
—  
Free 
Free 
 
 
Free 
 
 
Free 
 
Free 
 
APPENDIX C  
Eighth Schedule:  Part 2  
INDUSTRIA L DRAWBACK  
 
Goods manufactured 
or processed in Malaŵi  Materials in respect of 
which drawback is allowed  Extent of  
drawback  
Agricultural  
handtools and animal  
draw implements ……… All materials and 
components ………………………  The whole duty  
Articles made up from  
netting ………………………  Netting made up from 
yarn, twine, cordage, rope 
or cables containing more 
than 50 per cent by weight 
of man made fibres 
produced by 
polymerisation or 
condensation of organic 
monomers (for example, 
nylon)  ………………………………  The whole duty  
Biscuits ………………………  Baking fat, glucose, paper, 
packaging cartons and foil 
wrappers ……………………………  The whole duty  
Blankets ……………………  Blanketing and blanket 
cloth……………………………………  The whole duty  
Cigarettes ……………………  Packaging materials …………  The whole duty  
Cleartone skin toning 
cream and Envi skin 
toner ………… …………………  All materials and packaging 
materials …………  The whole duty  
Clothing ………………………  Textile fabrics: in the 
piece, Lace and 
embroidery …………………………  The whole duty  
Curtains ………………………  Curtaining polyester thread 
and rufflette type  The whole duty  
Cycles …………………… …… Cycle parts and accessories  The whole duty  
Dhall……………………………  All materials and 
components ………………………  The whole duty  
Dry cell batteries ……… All materials and 
components ………………………  The whole duty  
  
 
 
G.N. 25/1989  
 
 
 
G.N.  177/1983  
 
 
 
 
G.N. 
 
G.N.  101/1983  
 
 
 
 
 
 
 
 
 
 
G.N.  177/1983  
 
 
 
 
 
 
 
 
G.N.  177/1983  
 
 
 
 
 
G.N.  177/1983  
 
 
 
 
 
G.N.  84/1986  
 
G.N.  79/1976  
 
G.N.  79/1976  
 
 
 
 
 
 
 
L.R.O. 1/2010  G/VAL/N/1/MWI/2  
 
- 172 - 
 
   
 
 
 
 
G.N. 161/1980  
 
G.N.  44/1978  
 
 
 
 
 
 
G.N. 135/1987  
 
G.N. 85/1986  
 
 
G.N. 28/1987  
 
 
 
 
 
G.N. 41/1983  
 
G.N. 23/1976  
G.N. 161/1980  
 
G.N. 177/1983  
 
G.N. 115/1981  
 
G.N. 17/1979  
 
G.N. 17/1979  Goods manufactured or 
processed in Malaŵi  Materials in respect of which 
drawback is allowed  Extent of  
Drawback  
Electric fires …………………………  All materials and components  The whole duty  
Enamelled hollow ware of 
iron and steel ………………………  Rough worked, uncoated, iron or 
steel shape s, parts and blanks  The whole duty  
Fishing nets, sports nets and 
twine ……………………………………  Yarn of man -made fibres 
continuous ………………………………………  The whole duty  
Fluorescent light fittings  All materials and components  The whole duty  
Footballs ………………………………  All materi als and components  The whole duty  
Footwear ………………………………  All materials and components  The whole duty  
 All materials (whether 
prefabricated or not)  ……………………  The whole duty  
Furniture ………………………………  Textile fabrics: in the piece, 
component parts ……………………………  The whole duty  
Motor vehicle trucks and 
buses ……………………………………  Chassis with or without cabs …………  The whole duty  
Petroleum Jelly; Menthol 
Rub; Perfumery, Hair Skin 
and Toilet Preparations ……… All Materials and packaging  
material ……………………………………………  The whole duty  
Plastic containers …………………  Polypropylene granules  
Polystyrene Polyvinyl Chloride  
compound High Density  
Polyethylene Low Density  
Polyethylene Polypropylene  
colouring pigments …………………………  The whole duty  
Plastic products ……………………  Polyethylene Polypropylene  
Polyvi nylchloride  The whole duty  
Polypropylene 
bags………………  Polypropylene granules  The whole duty  
Prepared foodstuffs 
beverages ……………………………  Tomato paste …………………………………  The whole duty  
Printed textile fabrics …………  Woven textile fabrics knitted and  
crocheted fabrics ……………………………  The whole duty  
P.V.C. Tarpaulins …………………  Woven nylon textile fabrics in  
the piece and plasticisers ………………  The whole duty  
P.V.C. Tarpaulins …………………  Woven nylon textile fabrics: in the 
piece………………………………………………  The whole duty  
Radios, tape recorders a nd 
combinations thereof …………  All materials and components ……… The whole duty  
 G/VAL/N/1/MWI/2  
 
- 173 - 
 
   Goods manufactured 
or processed in Malaŵi  Materials in respect of 
which drawback is allowed  Extent of  
Drawback  
Refigerators, deep  
freezers and coolers  All meterials and 
compon ents…………………………  The whole duty  
Stationery, being  
lever arch files and  
flat files ………………………  All meterials and 
components …………………………  The whole duty  
Tents and tarpaulins  Canvas cloth and P.V.C.  
sheeting ………………………………  The whole duty  
Timber products …………  Plywood, hardboard, 
chipboard and similar 
boards veneers …………………  The whole duty  
Umbrellas …………………  Textile fabrics in the piece  
Component parts ………………  The whole duty  
Watches ……………………  All materials and 
Components ………………………  The whole duty  
 
NOTE  
CUSTOMS AND EXCISE (TARIF FS) ORDER  
see Supplement  
APPOINTMENT OF SPECIAL REFEREE  
under s. 120 
The Senior Resident Magistrate at Blantyre has been appointed to be  the 
Special Referee for the purpose of hearing and determining appeals under 
section 121 of the Act.  
_______________  
CUSTOMS AND EXCISE (PRESHIPMENT INSPECTION OF IMPORTED 
GOODS) REGULATIONS  
under s. 175 
1.  These Regulations may be cited as the Customs and Excise 
(Preshipment Inspection of Imported Goods) Regulations, and shall apply 
to— 
(a)  all orders or contracts for i mported goods made after the 1st day of 
April, 2000; and  
(b)  all goods shipped to Malaŵi after the 1st day of April, 2000.   
 
G.N.  99/1975  
 
G.N.  99/1975  
 
 
G.N.  99/1975  
 
 
 
 
 
 
 
G.N.  115/1981  
 
 
G.N. 
 160/1970  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Citation and  
application  
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1/2003  G/VAL/N/1/MWI/2  
 
- 174 - 
 
  Interpretation  
 
Cap. 39:07  
 
 
 
 
 
 
Inspection  
of goods  
 
 
 
 
 
 
 
 
Goods  
excluded from  
inspection  2.  In these Regulations, unless the context otherwise requires — 
"Authority'' means the Malaŵi Revenue Authority established 
under section 3  of the Malaŵi Revenue Authority Act;  
"company'' means the company for the time being contracted by 
the Government to carry out preshipment inspection services on 
behalf of the Government.  
"Order'' means the Customs and Excise (Tariffs) Order, 1999.  
3.—(1)  Except as provided in these Regulations, all goods 
imported into Malaŵi shall be subject to inspection in the country 
of supply by the company.  
(2)  The company shall carry out preshipment inspection in 
respect of quality, tariff classification, quantity , value and related 
services.  
(3)  The company shall perform inspection of the goods before 
dispatch in the country of supply or at some other appropriate 
location.  
4.  The company shall inspect all imports into Malaŵi except — 
(a)  goods with an FOB value  not exceeding US$2,000 (or 
equivalent). Partial shipments covering goods having value 
below the threshold value, shall be nevertheless subject to 
intervention by the company if the total value of goods 
under the contract covering such shipments is equal o r 
superior to such amount;  
(b)  aids and grants in kind and goods covered under Customs 
Procedure Codes numbers C403, C405, C406, C408, C410, 
C411, C412, C414, C415, C421, C422, C423, C424, C425, 
C426, C427, C430, C433, C434, C436, C441, C442, C443, 
C445,  C446, C447, C448, C449, C473, C474, C475, C476, 
C477, C478, C479 and heading numbers 101.16, 101.19 
and 102.04.  
(c)  arms and ammunition; parts and accessories thereof 
imported by Government and intended for military or 
paramilitary use (Tariff Chapter 93 ); 
(d)  commercial samples covered under special transactions No. 
C412 of the Order.  
(e)  goods destined for enterprises operating as a Duty Free 
Shop or in an approved Export Processing Zone;  
(f)  newspapers and periodicals (Tariff Heading 49.02);  
(g)  petroleum products (Tariff Headings 27.09, 27.10, 27.11, 
27.12, 27.13, 27.14 and 27.15);  
(h)  previous metals, precious and semi -precious stones (Tariff 
Headings 71.01, 71.02, 71.03, 71.04, 71.05, 71.06, 71.07, 
71.08, 71.09, 71.10, 71.11 and 71.12);   G/VAL/N/1/MWI/2  
 
- 175 - 
 
   (i)  scrap metals (Tariff Headings 72.04, 74.04, 75.03, 76.02, 
78.02, 79.02, 80.02 and scrap metals of Chapter 81);  
(j)  works of art, collectors' pieces and antiques (Tariff Heading 
97); 
(k)  bank notes , travellers cheques and cheque books.  
5.  All purchase c ontracts concluded by importers in Malaŵi with  
suppliers shall stipulate the presentation of goods to the 
company 's inspection in the country of supply and that a security 
label must be  affixed by the company or its affiliates on a copy of 
their invoices a s part  of the documents for negotiating payment.  
6.  No payment shall be made to the credit of any person or legal  
entity outside Malaŵi by or on the authority of any licensed bank 
in Malaŵi unless a Clean Report of Findings (CRF), bearing a 
security  label affixed by the company or its affiliates in respect 
thereof, is  presented together with the other shipping documents.  
7.—(1)  No importer shall be permitted to clear goods into bond  
without a CRF which shall be a document necessary to support 
import  entry  declaration.  
(2)  A CRF shall be used by the Authority as the minimum basis 
for the assessment of import duties and taxes payable.   
(3)  Where goods are subsequently taken out of bond, an 
importer  shall apply for an additional CRF but a re -inspection of 
the goods  shall not be required and the additional CRF shall be 
provided by the  company free of charge.  
8.  Where goods are supplied as a result of tender, the tender  
documents shall be submitted to the company with the order.   
9.  In cases where the goods to be supplied are usually sold on 
the basis of contracts of sale, such contracts, sale notes and 
confirmation  advice shall be submitted to the company.  
10.  The seller shall give the company at least four working days  
notice before the proposed date of ph ysical inspection.  
11.  When requesting the company's intervention, the seller shall  
provide the company with a copy of the proforma invoice, 
purchase  order, price list, letter of credit, contract and/or any 
other document,  which the company may deem neces sary for the 
execution of its mandate.  
12.  The seller shall provide all necessary facilities and 
documents so  that the company can perform physical 
identification, price verification,  tariff classification and other 
related services and conduct all such t ests as may be required.   
 
 
 
 
 
 
Security label  
to be affixed  
 
 
 
 
 
Clean Report  
of Findings to  
be presented  
with other  
documents  
 
Clearance  
of goods  
into bond  
 
 
 
 
 
 
 
Tender  
documents to  
be supplied  
Contracts of  
sale, etc., to be  
submitted  
Notice  
 
 
Documents  to 
be provided  
 
 
 
 
Seller to  
provide  
facilities and  
documents  
 
 
 
 
 
L.R.O. 1 /2003 G/VAL/N/1/MWI/2  
 
- 176 - 
 
  Seller to make  
arrangements  
 
 
 
 
 
 
 
Inspection  
not to relieve  
contractual  
obligations  
Inspection  
not override  
import  
Regulations  
Goods not  
submitted to  
preshipment  
inspection  
 
 
 
 
 
Standards  
Cap. 51.02  
 
 
Customs  
clearance  
 
 
Discrepancies  
arising from  
quality, etc.  
 
 
Issuance  
of NNRF  13.—(1)  The seller shall make the necessary arrangements for  
handling, presentation, sampling, shop testing, etc., of the goods 
for the purpose of  the company's intervention, and any expenses 
incurred  therefor shall be for the account of the seller.  
(2)  If the seller has called the company without having prepared 
the goods for intervention, or if the goods have been verified and 
are found  not in ac cordance with the documentation, the cost of 
any additional  intervention of the company shall be for the 
account of the seller.  
14.  The seller shall be warned that the intervention of the 
company  under the preshipment inspection programme shall not 
be int ended to  relieve the seller of his contractual obligations to 
the buyer.  
15.  The importer is warned that the intervention of the company  
under the preshipment inspection programme shall not be 
intended to  override the importer of his obligations in respec t of 
compliance with  the import regulations of Malaŵi.  
16.  Where goods are not submitted to preshipment inspection  in 
accordance with these Regulations, importers may apply to their  
Authorized Dealer Bank for approval by the Reserve Bank of 
Malaŵi  and the  Authority for a destination inspection subject to 
the payment of  an additional 100 per cent of the inspection 
order -processing fee and  other penalties as may be determined 
under the Act. Such cases will also  be notified to the 
Commissioner General.  
17.  Every importer is advised that, where goods are subject to 
the Malaŵi Bureau of Standards Act, the inspection order shall 
state the  applicable standard.  
18.—(1) No importer shall be permitted to clear goods through  
customs without the company 's CRF which shall be a document  
necessary to support entry declaration.  
(2)  The Authority shall use a CRF as the minimum basis for the  
assessment of customs payable.  
19.  The company shall issue a Non -Negotiable Report of Findings  
(NNRF) where it is not possible to transfer data on a CRF owing to 
any discrepancy arising from qual ity, quantity and pricing 
anomalies.   
20.  An NNRF shall be issued by the company in the absence of  a 
seller 's final invoice and certificate or origin if the aforementioned  
documentation is not received within five working days of the 
physical  inspection.   G/VAL/N/1/MWI/2  
 
- 177 - 
 
   CUSTOMS AND EXCISE (EXPORT OF TEXTILES)  
REGULATIONS  
under s. 175 
1.  These Regulations may be cited as the Customs and Excise  
(Export of Textiles) Regulations.  
2.  In these Regulations, unless the context otherwise requires — 
"African Growth and Opportun ity Act '' means legislation enacted 
by United States of America under the Trade and Development 
Act; 
"bonded factory licence '' means a licence issued under section 41 
of the Act;  
"export enterprise certificate '' means a certificate issued under 
section  10 of the Export Processing Zones Act;  
"export incentives certificate '' means a certificate issued under 
section  19 of the Export Incentives Act;  
"industrial licence '' means a licence issued under the Industrial  
Licensing Act;  
"registered exporter '' means a p erson registered as a 
manufacturer or an  exporter of textiles under these Regulations;  
3.  No textile shall be exported to United States of America under 
the African Growth Opportunity Act unless the exporter — 
(a)  holds a bonded factory licence, an export  enterprise 
certificate, an industrial licence or an export incentives 
certificate; and  
(b)  is registered as an exporter under these Regulations.  
4.—(1)  Any person who desires to be registered as an exporter  
under these Regulations may make an applicatio n to the 
Commissioner  General.  
(2)  An application shall be accompanied by such plans, 
documents,  approvals and information as may be determined by 
the Commissioner  General.  
(3)  An application shall be in the form set out in the First 
Schedule.  
(4)  On re ceipt of an application, the Commissioner General may  
make such investigations or require the submission of such 
declaration  as he may deem necessary to enab le him examine 
the application.   
 
 
Citation  
 
Interpretation  
 
 
 
 
 
 
 
 
 
 
 
Exportation  
of textile  
 
 
 
 
 
 
Application  
for registration  
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2003 G/VAL/N/1/MWI/2  
 
- 178 - 
 
  Consideration  
of application  
 
 
 
 
 
 
 
 
 
 
Certificate of  
registration  
 
 
 
 
 
 
Duration of  
certificate of  
registration  
Exportation  
documents  
 
 
 
 
Record  
keeping  5.—(1) In considering an application for registr ation under these  
Regulations, the Commissioner General shall take into account,  
inter alia — 
(a)  the production capacity of the applicant;  
(b)  rules of origin and other requirements under the African 
Opportunity Growth Act;  
(c)  the risk of trans -shipmen t; and  
(d)  compliance by the applicant of the requirements of these 
Regulations.  
(2)  After making the investigations and considering the 
application,  including any information or declaration as may have 
been required in  terms of regulation 4 (4), the Com missioner 
General may grant or refuse  to grant the application.  
(3)  The Commissioner General shall not refuse an application  
without giving the applicant and opportunity of being heard.  
6.—(1)  Where the Commissioner General grants an application  
under re gulation 5 (2), he shall issue to the applicant a certificate 
of registration.  
(2)  The certificate of registration shall be in the form set out in 
the Second Schedule.  
7.  Every certificate of registration issued under these Regulations  
shall, unless ther ein otherwise provided, be valid for one year 
from the  date of issue.  
8.  A registered exporter shall prior to the exportation of each 
and every consignment of textiles to the United States of America 
present to  the Commissioner General an original copy of  the 
commercial invoice  and three copies of the certificate of origin.  
9.—(1)  A registered exporter who is a manufacturer shall keep 
the following records — 
(a)  importation documents in respect of imported raw 
materials used in the production of exported textiles;  
(b)  exportation documents in respect of all exported textiles;  
(c)  documents pertaining to textiles produced by him;  
(d)  production records, including — 
 (i)  materials used in the production of textiles;  
 (ii)  number and type of machinery use d in the 
production of  textiles; and  
 (iii)  number of workers employed in the production of 
textiles;  and  G/VAL/N/1/MWI/2  
 
- 179 - 
 
   (e)  bank statements in respect of proceeds from exported 
textiles.  
(2)  A registered exporter who is not a manufacturer shall keep — 
(a)  exportat ion documents in respect of all exported textiles; 
and 
(b)  bank statements in respect of proceeds from exported 
textiles.  
(3)  The documents referred to in subregulations (1) and (2) shall 
be kept for at least five years.  
10.—(1)  A registered exporter wh o is a manufacturer shall 
submit to the Commissioner General a monthly return in respect 
of—  
(a)  materials that he has imported during the month in 
question; and  
(b)  textiles that he has exported during the month in question.  
(2)  A registered exporter who is not a manufacturer shall submit 
to the Commissioner General a monthly return in respect of 
textiles that he has exported during the month in question.  
(3)  A return under subregulations (1) and (2) shall be submitted 
not later than ten days after th e expiry of the month to which the 
return relates.  
(4)  A return under subregulations (1) and (2) shall be in the 
form set out in the Third Schedule.  
11.—(1)  A registered exporter shall not — 
(a)  unlawfully trans -ship textiles to United States of America;  
(b)  use counterfeit documents; or  
(c)  keep false information concerning country of origin, 
manufacture, processing or assembly of textiles.  
(2)  For purposes of this regulation, trans -shipment shall be 
deemed to have occurred when preferential treatmen t for a 
textile article has been claimed on the basis of material false 
information concerning the country of origin, manufacture, 
processing or assembly of the article or any of its components.   
 
 
 
 
 
 
 
Returns  
 
 
 
 
 
 
 
 
 
Transshipment  
prohibited  
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2003 G/VAL/N/1/MWI/2  
 
- 180 - 
 
   FIRST SCHEDULE  
APPLICATION FOR REGISTRATION AS AN EXPORTER OF TEXTILES TO UNITED 
STATES OF AMERICA  
To:   The Commissioner General  
 Malaŵi Revenue Authority  
 Private Bag 247  
 Blantyre  
1. Pursuant to the Customs and Excise (Export of Textil es) 
Regulations, I,  
………………………… ………………………………………………………………………………  
 (name of the person completing the Application ) 
of……………………… ………………………………………………………………………………  
(Address ) 
*(duly authorized in that behalf by the partnership/body 
corporate  specified in paragraph 2) h ereby apply, for and on 
behalf of the said  partnership/body corporate, for the 
issue/renewal of a certificate of  registration authorizing the said 
partnership/body corporate to export  textiles to the United States 
of America under the African Growth  Opport unity Act.  
2. Full name and address of applicant ……………………………………………  
………………………… ………………………………………………………………………………  
………………………… ………………………………………………………………………………  
3. Where the applicant is a body corporate — 
(a) type of incorporation and registration ……………………………………  
(b)  date and place of incorporation ……………………………………………  
(c)  shareholding, if the body  corporate is a limited company……  
4. Number and type of machinery to be used in the production of  
textiles, in case of a manufacturer …………………………………………………  
………………………… ………………………………………………………………………………  
5. Number of workers employed in the production of the textiles, 
in case of a manufacturer ………………………… ………………………………………  
………………………………………………………………………………………………… ……… 
6. Description of imported materials to be used in the production 
of the textiles, in case of a manufacturer …………………… …………………  
………………………… ………………………………………………………………………………  reg. 4(3)  G/VAL/N/1/MWI/2  
 
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   7. Name and address of the supplier of imported materials, in 
case of a  manufacturer …………………… ………………………………………………  
………………………… …………………………………………………………………… …………  
8. Description of the textiles to be produced, in case of a 
manufacturer   …………………… ……………………………………………………………  
………………………… ………………………………………………………………………………  
9. Monthly production capacity, in case of a manufacturer …………  
………………………… ………………………………………………………………………………  
10. Name and address of the manufacturer where the exporter is 
not the  manufacturer ……………………………… ………………………………………  
………………………… ………………………………………………………………………………  
………………………… ………………………………………………………………………………  
11. Name and address of the importer/consignee in the United 
States of  America ………………………………………………………… …………………  
………………………… ………………………………………………………………………………  
………………………… ………………………………………………………………………………  
Date this ………………………………  day of ………………………… , 20 ……………  
……………………………………………………………  
Signature  
……………………………………………………………  
Designation  
*Delete as necessary  
Where the application is made for and on behalf of a partnership 
of body corporate, it must be signed by a partner or the secretary 
of the  body corporate, as the case may be.  
The following must accompany this application — 
(a)  proof that the a pplicant holds a bonded factory licence, an 
export enterprise certificate, an industrial licence or export 
incentives certificate;  
(b)  a sketch plan of the premises where the textiles shall be 
manufactured, in case of a manufacturer; and  
(c)  an affidavi t in which the applicant attests to the validity and 
accuracy of information contained in this application.  
NOTE:  Applications should use attachments where the space 
provided  on this form is insufficient.   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
L.R.O. 1 /2003 G/VAL/N/1/MWI/2  
 
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       SECOND SCHEDULE   reg. 6 (2)  
Certificate of Registration  
It is hereby certified that  ……………………………………………… …………………  
…………………………………………………………………………………………………… …… 
………………………… ………………………………………………………………………………  
has been registered under the Customs and Excise (Export or 
Textiles) Regulations as an exporter of textiles to United States of 
America under  the African Growth Opportunity Act.  
This certificate of registration shall expire on 
…………………………………  
Number of certificate of registration ……………… ………………………………  
Date this ………………………………  day of ………………………… , 20 ……………  
…………………………………………  
  Commissioner General  
    THIRD SCHEDULE    reg. 10 (4)  
CUSTOMS AND EXCISE (EXPORT OF TEXTILES ) REGULATIONS  
MONTHLY RETURN IN RESPECT OF THE MONTH OF THAT  ……………………………  
1. Name of Registere d Exporter ……………………………… ……………………  
2. Status of Registered Exporter (please tick appropriate box)  
[ ]   Manufacturer  
[ ]   Not a manufacturer  
3. Visa number ……………… ……………………………… …………………………………  
4. Date of issuance of visa ………………………………………………… ……………  
5. Grouping number ………………………………………… …………… …………………  
6. Value of goods …………………………………………… ………………………………  
7. Quantity/unit measure …………………………………………… …………………  
8. Importer/consignee in United States of America (if known)  
………………………… ………………………………………………………………………………  
9. United States of America Harmonized Tariff Sc hedule number 
to the 6-digit level…………… ………………………………………………………………  
Date ………………………………  Signature ………………………………………… ……… 
Designation………… ……………………………………………………………………………   
__________