Customs Duties on Imports and Exports in the Republic of Malawi

The article presents customs duties on imports and exports in the Republic of Malawi, covering declaration system, some exemptions, customs supervision, digital system, tax rate and changes.

Malawi implements a declaration system for imports and exports. However, personal belongings, goods valued at less than 30,000 Kwacha, and parcels are exempt from declaration. The Malawi Customs, in accordance with the provisions of the Customs and Excise Tax Act, exercises tax supervision over imported and exported goods. At the same time, to accelerate the clearance of import and export goods, the Malawi Customs has implemented a digital customs automation system. Currently, the average import duty rate in Malawi is 6.2%, and the tax rate changes annually. The specific rates shall be subject to the newly published customs tariff schedule each year. The tariff schedule lists autonomous tariffs, preferential tariffs, preferential tariffs, reduced tariffs, and zero tariffs separately.