Other Exemptions

Certain types of goods when imported directly or from bonded warehouses by certain organizations/institutions are allowed duty free entry or at reduced duty rates.

This is possible through the use various Customs Procedure Codes (CPCs) which specify the types of goods under a particular CPC.

(A) FOR HEALTH INSTITUTIONS

CPC 4000.405/4071.405

• Hospital, nursing home, clinic, surgery and dispensary instruments, apparatus, appliances and requisites including parts thereof and including specialized furniture, diagnostic and laboratory reagents for use in the diagnosis or treatment of diseases or affections of humans or animals approved by the Principal Secretary of the Ministry of Health .
• Computers and building materials subject to such conditions as the Commissioner General may impose

CPC 4000.437/4071.437

One passenger carrying motor vehicle of Tariff heading 87.02 in every five years for the hospital, nursing home, clinic and surgery dispensary approved by Minister of Health and attracts 10% import duty and 16.5% VAT.

CPC 4000.438(c)/4071.438(c)

One goods carrying motor vehicle in every five years for hospital, nursing home, clinic, surgery and dispensary approved by the Minister of Health and attracts 10% import duty and 16.5% VAT.

(B) OTHER

CPC 4000.427

Goods imported in a consignment the total cost or value of which at the place of despatch does not exceed the equivalent of fifty thousand Malawi Kwacha, not being wines, spirituous liquors or manufactured tobacco, not intended for sale or for commercial use .These goods are duty free.

CPC 4000.428

The following goods when imported by a person not normally resident in Malawi solely for his use, in his accompanied or unaccompanied baggage: All personal and household goods which the proper officer is satisfied will be properly re-exported on or before the person’s departure from Malawi are duty free.

CPC 4000.429

The following goods when imported by a traveler in accompanied baggage not intended for sale or commercial use are duty free:

• 200 cigarettes or 250 g of tobacco in any other form;
• One litre of wine or beer;
• One litre of spirituous beverages;
• ¼ litre of toilet water and 50 g of perfume

NOTE: The relief from duty listed at (a) to (d) above are applicable only to persons of an age of 16 years or more.

• Dutiable goods whether new or used not exceeding K300 ,000 in value per person;
• Goods, which the proper officer has no reason to doubt, were obtained in Malawi and were lawfully cleared from Customs control;
• In unaccompanied baggage, goods, which the proper officer has no reason to doubt, were obtained in Malawi and were lawfully cleared from Customs control.

NOTE: This CPC shall not apply in the case of goods Imported by a person returning to Malawi after an absence of less than 24 hours.

CPC 4000.430 Goods imported by persons on a bona fide transfer of residence to Malawi.

The following goods when imported by a person on his arrival in Malawi or within six months of that date or within such further period as the Commissioner General may allow, on a bona fide transfer of residence to Malawi when such goods are not intended for sale, commercial use or for disposal to any other person in Malawi, and are in such quantities and as the Commissioner General of such kinds considers reasonable:

NOTE: This CPC shall apply to a returning resident who imports a vehicle once in five (5) years, but shall not apply to clearance of buses, mini-buses, pick-ups, Lorries and any other commercial vehicles.

1. Articles of apparel whether new or used;
2. Other personal and household effects which have been owned and used by such person, for a period of not less than six months prior to the date of arrival in Malawi including workman’s tools, agricultural and garden implements, workshop appliances and similar appropriate articles but excluding firearms and motor vehicles and caravans except as provided in (2);
3. Motor vehicles and caravans not exceeding two for each family or not exceeding one for an unmarried adult person who is employed, which has been owned and used by the person for not less than one year prior to importation or to the arrival of the person, whichever is the earlier; but so, however, that if the person lends, hires, gives away or otherwise disposes off such motor vehicle or caravan within three years of the date of the Customs clearance, he may be required to pay such duty on the motor vehicle or caravan as he would have paid at importation. Provided that the Minister may in his discretion accept for the purpose of this heading a motor vehicle or caravan which has been owned and/or used by that person for less than one year.
4. One motor vehicle whether new or used, for returning Malawian diplomat provided that the returning Malawian diplomat has been outside Malawi for a continuous period of twelve months or more.

NOTE: This CPC only applies to vehicles of Heading 87.03 and of a seating capacity not exceeding five (5) persons including the driver.

CPC 4000.435

Sports equipment imported by the Malawi National Council of Sports. The goods will attract 16.5% VAT.

CPC 4000.436

Deceased person’s used personal effects and not exceeding two motor vehicles, approved by the Commissioner General, which are not for sale and which had been the property of a deceased person and have been inherited by or bequeathed to the person to whom they are consigned

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.

MORE INFORMATION ON OTHER CPCs ARE COVERED IN SECTION XXII OF THE CUSTOMS AND EXCISE (TARIFFS) ORDER.