The Malawi Gazette Supplement dated 6th September, 2019

GOVERNMENT NOTICE NO. 66

CUSTOMS  AND  EXCISE  ACT

(CAP. 42:01)

CUSTOMS  AND  EXCISE  (TARIFFS) (No. 3) ORDER, 2018 

ARRANGEMENT  OF  PARAGRAPHS ORDER

  1. Citation and commencement
  2. Customs Tariff
  3. Excise Tariff
  4. Dumping Duties Tariff
  5. Export Duties Tariff
  6. Revocation of Customs and Excise (Tariffs) (NO. 2) Order, 2018

          FIRST  SCHEDULE                                                           Customs Tariff                                                      para. 2

          SECOND  SCHEDULE                                                       Excise Tariff                                                         para. 3

          THIRD  SCHEDULE                                                           Dumping Duties Tariff                                         para. 4

         FOURTH  SCHEDULE                                                        Export Duties Tariff                                              para. 5

          FIFTH   SCHEDULE                                                            Surcharge  Tariff                                                para. 6

          SIXTH   SCHEDULE                                                            Carbon Tax  Tariff                                              para. 7

 

 

         IN EXERCISE of the powers conferred by section 83 (1) of the Customs and Excise  Act, I,  JOSEPH   MATHYOLA

MWANAMVEKHA, Minister of   Finance, Economic Planning and Development do hereby make the following  Order- 

 

 

  1. This Order may be cited as the Customs and Excise (Tariffs)(No. 3)Order, 2018,

 

     2. An importer of the goods into Malawi shall pay customs duty in accordance with the provisions of the Customs Tariff set out in the First Schedule.

                                                                                                                                                

 

        3.—(1) An importer of goods into Malawi shall pay excise duty in accordance with        

                            the provisions of the Excise Tariff set out in the Second Schedule.         

                                                                                                                                    

      (2)  A person who manufactures or produces goods in Malawi shall pay excise duties in  accordance with the provisions  of the Excise Tariff set out in the Second Schedule.

 

   4. There shall be charged, levied, collected and paid in respect of goods imported into Malawi, dumping duty in accordance with the provisions of Duping duties Tariff set out in the Third Schedule.                                                                                      

 

   5. An exporter of goods from Malawi shall pay export duty in accordance with the provisions of the Export Duties Tariff set out in the Fourth Schedule.

 

  6. importer of goods into Malawi shall pay surcharge on specified imported items duty in accordance with the provisions of the of the Surcharge Tariff set out in theFifth Schedule

                     

7. An importer of motor vehicle under temporary importation into Malawi or a person required to renew Certificate of Fitness for a motor vehicle under the Road Traffic Act shall pay Carbon Tax based  on motor vehicles engine capacity   in accordance with the  the provisions of the   Carbon Tax Tariff set out in the  Sixth Schedule.

8. The Customs and Excise (Tariffs) (No. 2) Order, 2018 is revokedCustoms and Excise

Made this 6th day of September 2019                                                                                                                                                                                         

                                                                                                                                    JOSEPH MATHYOLA MWANAMVEKHA

(FILE NO. C/RD/6/3/3/20)                                                                                   Minister of Finance, Economic Planning 

                                                                                                                                        and Development

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