Malawi Customs & Excise Act

Wisdom Mayuni

July 11, 2023

Hello everyone, on this post you will be able to download the Customs & Excise act of Malawi that was originally initiated in the year 1969 and it has since had several revisions with the latest being on July 2023, this revision added tax and duties on specific goods including imported cars which is what is currently still being used today.

NOTE: We have included the duties/tax that people will now have to pay if they want to import certain vehicles into Malawi as a separate file.

UPDATE JULY 2023 – Specific car duty to pay to MRA

The extremely high duty/tax that is to be paid MRA have taken many by surprise and understandably caused frustration for most. Political analysts suggest that the government has resorted to this measure as a means to safeguard the country’s foreign exchange reserves, which have been challenging to maintain because of the country’s lack of exporting goods and services to other countries.
Government has reversed its decision on the new duty that had to be paid to MRA after public outcry.

We will always update it as soon as anything changes. Please feel free to leave a comment or contact us if you have any questions or feedback.

What is the Malawi Customs & Excise Act About?

Malawi Customs & Excise Act (CEA) is the section of the republic of Malawi that attempts to govern the management, collection, and enforcement of duties imposed on goods imported into, and exported from, the country. It stipulates the rules for calculating and paying duties, as well as the procedures for declaring, examining, and seizing goods like cars, trucks, electronics, food etc. The Act also lists prohibited and restricted goods, and prescribes penalties for violations of the customs regulations. The Act includes provisions for levying excise duties on certain goods, typically alcohol, tobacco, and energy products, that are produced or sold within Malawi.

The Malawi Revenue Authority (MRA) is responsible for enforcing the Act. The MRA ensures that everyone adheres to the guidelines and pays the correct duties. If rules are broken, the Act details the penalties that can be imposed. These can range from fines to seizure of goods, to ensure fairness and protect local industry.