Customs and Excise
Imports by Religious Institutions

Imports by Religious Institutions

Last Updated: 17 January, 2018 - Print

Certain types of goods when imported directly or from bonded warehouses by religious institutions are allowed duty free entry or at reduced duty rates. This is possible through the use of various Customs Procedure Codes (CPC) which specify the types of goods under a particular CPC.

CPC 4000.422/4071.422

Under this CPC, Churches/religious institutions are allowed duty free importation or duty free clearance from bonded warehouses the following;

  • Decorations, altars, fonts, lecterns, pulpits, plate, vestments, bells, statuary, other appointments, communion wafers, communion wine, and other requisites; for use for religious purposes in the place of public worship noted as such by the Commissioner General;
  • Lorries, vans and pickups specifically acquired for church use; subject to such conditions as deemed necessary by the Commissioner General attracts only Import VAT of 16.5%.
  • Computers, photocopiers, printers, pews, pianos, organs, keyboards, drums, guitars and public address systems subject to such conditions as the Commissioner General may impose

Special Requirements

If goods admitted to the above mentioned procedures are subsequently disposed of, except for direct exportation, to a person not entitled to duty free admission of such goods, the person so disposing of the goods shall forthwith provide the Commissioner General with full details of such disposal and shall pay to the Commissioner General any duty due and payable under Part III of the Customs and Excise (Tariffs) Order at the rates in force at the time of such disposal.

The Commissioner General may determine a value or remit a part of any specific duty in respect of any goods which are disposed of after use in Malawi.

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