SADC and COMESA member states receive reciprocal preferences from Malawi, which is a member of both of these associations. Due to bilateral trade agreements with South Africa, Mozambique, and Zimbabwe, certain goods are exempt from the tariff. According to the SADC Trade Protocol, a SADC Free Trade Area (FTA) will be established, leading to the gradual abolition of tariffs between member states. Although certain members (Malawi, Mozambique, Tanzania, and Zambia) are still carrying out their scheduled tariff phase-down, the SADC FTA officially went into effect in January 2008 in theory. Malawi also participates in the 2018-founded Africa Continental Free Trade Area (AfCFTA), which began trading in January 2021.
In general, import taxes and excise taxes are determined by the product, the country of origin, the intended use, and considerations of national interest. Value-added taxes (VAT), excise taxes, and import duties may all be levied, depending on the good. The Malawi Investment and Trade Center (MITC) can help foreign and domestic businesses find incentives available to them by posting pertinent information on its website. The Malawi Revenue Authority (MRA), among other government agencies, can work with MITC staff to determine the appropriate rates for the firm’s goods. The most recent version of the Customs and Excise Tariff Order is available from the MRA Customs and Excise Division.
Import requirements and documentation
Customs officials may request the following documents under customs regulations:
- Advice notes
- Bill of lading
- Certificate of origin
- Commercial invoice
- Malawi Revenue Authority Form 12
- Customs declaration for Mozambique (transit document)
- Delivery order
- Malawi Revenue Authority Form 19
- An inspection report from the scanner (transit document)
- Packing list
- Release order
- Report order
The Customs and Excise page of the Malawi Revenue Authority (MRA) is where you can get the MRA customs forms. The Malawi Trade Portal website is where you can find other crucial import information.
Transport by road vehicle
- A comprehensive list of the goods transported
- Copies of all waybills
- Copies of consignment notes
- Transport by aircraft
- Cargo manifests signed by an authorized person at the point of departure
- Lists of the passengers and crew
- Lists of any goods carried on board by passengers (i.e., baggage)
- Clearance from the last foreign port, if any aircraft’s journey logbook
Transport by train
- Copies of invoices
- Waybills
- Delivery and advice notes
- Other documents for goods that will enter that port
- Lists of all goods carried on the train other than the cargo
- The exporting country’s ITS affiliate must provide a “Clean Report of Findings.
Trade barriers
Malawi has an import and export licensing system in place, with limitations primarily based on concerns for national security, safety, and health. Long border crossing wait times are one of the biggest obstacles for businesses in Malawi. By establishing one-stop border posts, efforts are being made to make it easier to conduct business across Malawi’s main borders.
To legally import or export certain goods, one must first obtain the appropriate license(s) and/or permit(s). The Control of Commodities Act stipulates that licenses must be obtained to trade in particular commodities if they have an impact on the nation’s security (COGA). This consists of radioactive materials as well as uniforms from the military or the police. The Ministry of Industry and Trade is the government agency responsible for issuing licenses required for international trade. It conducts routine reviews and makes ongoing updates to the lists of products that are subject to licensing requirements. In most cases, the Government Gazette will be updated to reflect the changes here. It is possible to lengthen the validity time of a license beyond the standard six months.
