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
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.
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.
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.
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.
The following goods when imported by a traveler in accompanied baggage not intended for sale or commercial use are duty free:
NOTE: The relief from duty listed at (a) to (d) above are applicable only to persons of an age of 16 years or more.
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.
NOTE: This CPC only applies to vehicles of Heading 87.03 and of a seating capacity not exceeding five (5) persons including the driver.
Sports equipment imported by the Malawi National Council of Sports. The goods will attract 16.5% VAT.
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
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.