The Customs and Excise Division is one of the two revenue divisions of the Malawi Revenue Authority (MRA).
The mandates of the Customs and Excise Division are to be derived from the Customs and Excise Act .The key objectives of the Division therefore include:-
• Collection of Revenue.
• Legitimate Trade Facilitation.
• Collection of International Trade Statistics.
• Protection of the society from importation/exportation of hazardous goods.
• Enforcement of export proceeds
The Division is headed by a Commissioner of Customs and Excise (CCE) who reports to the Commissioner General (CG). The Commissioner is supported by four deputies responsible for Technical, Enforcement, Operations-Imports and Operations-Exports. The division has 27 stations across the country headed by station managers and supervisors.
The Division collects approximately 35% of the total revenue collected by MRA. These comprise:
• Import Duties
• Import Excise
• Import Value Added Taxes (VAT) and
• Export duties.