Tax Update
Maize Exports

Maize Exports

The Ministry of Trade has partially lifted a ban imposed on maize exports as crop estimates indicate that Malawi is expected to realise a bumper harvest of more than 1 million metric tonnes.

Section 50 (1) of the Customs & Excise Act stipulate that 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.  
Section 50 (2) of the Customs & Excise Act provides that the Minister may authorize the exportation 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.

Restricted exports are goods which may be exported in pursuance of a license or permit issued by or on behalf of a competent authority.  Maize exports are restricted but following the lifting of the ban by the Ministry of Trade, exporters can now export maize.

However, exporters are required to apply for an export licence from the Ministry of Trade which would only issue export licences to exporters with proof of verifiable maize stocks from the previous agricultural season.
As far as export duties are concerned, maize exports are duty-free and this means that exporters would not be required to pay any Customs duties on the exportation of the staple food.

In view of this, the Malawi Revenue Authority (MRA) would like to advise exporters, the business community and the public to obtain export licences from the Ministry of Trade before exporting the staple grain. The Authority would be demanding export licences at the border and exporters without export licences would not be able to export maize. Smuggling maize or exporting maize without an export licence or permit is illegal and such exporters would be punished in accordance with the law.  
Feedback: tax@mra.mw; 0888 986 200; 0888 958 220

learn more on how to register on Msonkho Online Click Here.

Employee Registration Forms

Submit Employment Forms here WhatsApp numbers: 0997 222 835 -
   0997 222 836

Know Your Customer (KYC)

Calculators and services

Terms and conditions apply

Exchange Rates

    USD - 791.86
    GBP - 1101.56
    ZAR - 54.54
    EUR - 941.92
    CAD - 632.13
    JPY - 7.24
    AUD - 606.24