An exporter wishing to export goods outside Malawi must register with the Malawi Revenue Authority for a Tax Payer Identification Number (TPIN).
For minor exports of value of not more than MK500,000.00, an exporter completes Form 38 with supporting documents such as commercial invoices which are presented to Customs for processing.
For consignments of value of more than MK500,000.00, a Customs Agent on behalf of the exporter presents a Bill of Entry (Form 12), with supporting documents such as Supplier’s Commercial invoice; Currency Declaration (CD1) Form (For foreign currency repatriation for goods whose value is above USD 5, 000); Carrier’s Cargo Manifest; Certificate of origin (optional).
Note: All exports are duty free except for rough sawn timber which attracts export duty. Refer to Customs and Excise (Tariffs) Order.
Before exporting goods from Malawi an exporter should ensure that the goods do not fall into the category of prohibited goods. Prohibited goods cannot be exported, transited, sold or circulated in Malawi. Among prohibited goods are narcotics, psychotropic substances and hazardous chemical substances. Click here for the list of prohibited exports
The exporter may have to apply for an export permit from a relevant Ministry stating the type of commodity, quantity, value, country of final destination and other relevant information. Once the permit is obtained an application for a license is then made to Ministry of Industry, Trade and Tourism. Click here for the list of products under restricted export items.
If an exporter requires exporting goods that will be returned to Malawi for purposes such as for processing, repair ( on return duty is payable based on cost of repairs), or returning in an unaltered state; specific procedures do apply.
Exports from Malawi are valued Free on Board (FOB), Free on Rail (FOR) or Free Carrier (FCA) for road, rail and air transport respectively.
The Government of Malawi provides some export incentives to promote its vision of restructuring the economy into a producing and exporting one. The export incentives are administered by MITC under the Export Incentives Act (1989) cap 39:04 of Laws of Malawi. Incentives include tax allowance and draw-back of duty.
Similarly there are exemptions and incentives accruing to companies that are registered as manufacturers of export products under the Export Processing Zones Act. These incentives and exemptions are mainly for the purpose of attracting, promoting or increasing the manufacture of export products in Malawi. The main incentive is the EPZ- Exemption from Paying Duty.