LAWS OF MALAWI
Malawi Bureau o f Standards                  Cap. 51:02


Malawi Bureau of Standards (Quality Development Cess) Order


SUBSIDIARY LEGISLATION
MALAWI BUREAU OF STANDARDS (QUALITY DEVELOPMENT CESS) ORDER

under s. 17A


1. This Order may be cited as the Malawi Bureau of Standards (Quality Development Cess) Order.
2. A Quality Development Cess (hereinafter referred to as the “Cess”) shall be levied, paid and collected in respect of imported commodities specified in Column 1 in the First Schedule at the rate specified in Column 2 in the said Schedule.
3. The Cess shall be paid by every person who imports commodities specified in Column 1 in the First Schedule.
4. The Cess shall be paid to the General Manager within fifteen days after the end of every month in which the commodities were imported.
5. -—(1) Every importer of commodities specified in Column 1 in the First Schedule shall keep records of commodities imported by him and the price paid for such imports. He shall produce such records for inspection by any person designated, in writing for that purpose, by the General Manager at such time and place as that person may require.
        (2) Every importer of commodities specified in Column 1 in the First Schedule shall, within seven days after the end of every month submit returns, in Form QDCO 1 set out in the Second Schedule, to the General Manager specifying the types of commodities and quantities thereof which he has imported during that month and the amount of money paid therefor.
6. The Cess prescribed under this Order shall be recoverable Recovery as a debt due to the Board.
7. —(1) Every importer of commodities specified in Column 1 in  the First Schedule shall furnish his name, business address and of importers other particulars, in Form QDCO 2 set out in the Second Schedule,to the General Manager for registration in the register of importers kept and maintained under paragraph (2).
        (2) The General Manager shall keep and maintain a register of importers of commodities specified in Column 1 in the First Schedule.
8. Any person who contravenes this Order shall be guilty of an offence and liable to a fine of K 500 and to imprisonment for three months.

Para. 2                        FIRST SCHEDULE

 

Column 1

Imported commodities subject to Cess

Column 2

Rate of cess
A. FOOD PRODUCTS 0.20 per centurn of the landed costs of Imported product
 1. Vinegars  
2. Carbonated soft drinks  
3. Fruit juices and cordials  
4. Fruit and fruit products  
5. Canned vegetables  
6. Cereal and cereal products  
7. Wheat flour  
8. Maize flour  
9. Milk and milk products  
10. Fish and fish products  
11. Alcoholic beverages  
12. Non-alcoholic beverages  
13. Spirits  
14. Wines  
15. Ghee (animal, vegetable or mixed)  
16. High protein baby foods  
17. Spices and condiments  
18. Food colourants and flavourants  
19. Yeast and baking powder  
20. Fresh and frozen sea foods  
21. Edible salts  
B. FEEDS                                                                     
1. Premixes concentrates  
2. Pig feed  
3. Chicken feeds  
4.Other animal and poultry feeds  
C. ELECTRICAL GOODS                                                         
1. Flexible cords for power and lighting appliances  
2. Household electrical appliances  
3. Plugs, sockets outlet, and socket outlets adaptors  
4. Manually operated airbreak switches  
5. Dry cell batteries  
6. Lead-acid starter batteries  
7. Solar cells and panel  
8. Electrical insulators  
D. CHEMICAL PRODUCTS                              
1. Candles  
2. Plastic products  
3. Soaps and detergents  
4. Non-soapy detergents  
5. Pesticides  
6. Fertilizers  
7. Toothpastes  
8. Polishes  
9. Cosmetics  
10. Dyes  
11. Petroleum products  
12. Turpentine  
13. Non-edible salts  
E. BUILDING MATERIALS  
1. Abraisives  
2. Acoustical and artificial plaster  
3. Asbestos products  
4. Bituminous products  
5. Bricks and blocks  
6. Cast iron products  
7. Cementatious materials                                           
8. Copper products  
9. Earthenware  
10. Enamelling materials  
11. Glazing materials  
12. Glues                                         
13. Non-electrical insulating materials  
14. Fitting works materials  
15. Fasteners  
16. Paints  
17. Polishes  
18. Plastic products  
19. Tiles  
20. Resins  
21. Roofing materials  
22. Rubber products  
23. Sealing materials  
24. Iron and steel products  
25. Stones  
26. Timber products  
27. Varnishes  
F. OTHER PRODUCTS                                    
1. Textiles and Garments  
2. Tarpaulins  
3. Threads and synthetic fibres  
4. Ropes and cordages  
5. Agricultural hand hoes  
6. Leather and leather products  
7. Kitchenware  

 

 

SECOND SCHEDULE
                                                                                                                     Form QDCO 1
PART I
Form of Monthly Returns

MALAWI BUREAU OF STANDARDS ACT

(Cap. 51:02)
MALAWI BUREAU OF STANDARDS (QUALITY DEVELOPMENT CESS) ORDER, 1987

                                                                   Form of Monthly Returns



For the month of.....................................................................................
Name of registered importer..................................................................
Address...................................................................................................

 

Types of imported . commodities subject to cess Value of imports (including freight) Customs duties surtax and import levy Total
landed
costs		 Amoimt of cess (at 0.10%) due
       

 

 

 

 

 

 
TOTAL        

I/We* certify that the foregoing information is true and correct to the best of my/our*knowledge and belief.

Dated this .................. day of ............................................, 19.............
for and on behalf of.........................................................................

 


  Stamp of firm

(if any)                                                                      Signature ..............


                                                                               Name .....................
                                                                            Designation (if any)................
♦Delete where not applicable,

Measures / Standards
# Name Type Agency Description Law Valid To Apply To
1 Quality Development Cess levied on specified imported commodities. Additional taxes and charges levied Malawi Bureau of Standards A Quality Development Cess is charged, paid and collected in respect of imported commodities specified in Column 1 in the First Schedule and at the rate specified in Column 2 in the said Schedule; and the cess is recoverable as debt Malawi Bureau of Standards (Quality Development Cess) Order 9999-12-31 ALL
2 Registration requirement of importers of commodities which attract quality development Cess. Registration Requirement Malawi Bureau of Standards Every importer of commodities specified in Column 1 in the First Schedule is required to furnish his name, business address and of other particulars to the General Manager for registration in the register of importers; and the General Manager is required to keep and maintain such register. Malawi Bureau of Standards (Quality Development Cess) Order 9999-12-31 ALL
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