Duty Free Status of Goods for Education Institutions

The Malawi Revenue Authority (MRA) would like to inform all education institutions that the Customs & Excise law provides for duty waivers on specific goods that these institutions import or buy from a bonded warehouse. The goods are specified under Customs Procedure Codes (CPCs) 406, 437 and 438 of the Customs and Excise Tariffs Order.

All qualifying institutions are encouraged to follow all the necessary procedures in order to benefit from this arrangement. The following are qualifying goods and their statuses:

No. | Item | Status
1 | School stationery, instruments, apparatus & appliances | Duty free
2 | Specialised furniture for classrooms, workshops & laboratories | Duty free
3 | Athletic & sports goods | Duty free
4 | Specialised furniture for classrooms, workshops & laboratories | Duty free
5 | Solar panels & accumulators | Duty free
6 | Photocopying machines | Duty free
7 | Building materials | Duty free
8 | Pianos | Duty free
9 | Keyboards & computers | Duty free
10 | Building materials | Duty free
11 | Welding machines and accessories, sewing machines, plumbing and electrical installation tools (Bought for community technical colleges) | Duty free
12 | Heavy duty generators exceeding 75 KVA | Duty free
13 | One goods carrying motor vehicle every five years (Of tariff heading 8704) | 10% import duty and 17.5%VAT only
14 | One motor vehicle of seating capacity of ten or more people including the driver in every five years (Of tariff heading 8702) | 10% import duty and 17.5%VAT only

How to Apply:
• Submit an application letter to: The Commissioner General, Malawi Revenue Authority, P/Bag 247, Blantyre, requesting to import or buy any of the listed items;
• Explicitly mention the item(s) that you intend to purchase;
• Attach invoice(s), packing list(s) and bill of lading; and
• Attach certificate of registration from the Ministry of Education.

Applicants are required to satisfy the Commissioner General with evidence showing that the goods being purchased are meant for the institution and may limit the kind, value, weight or quantity of the purchases or may impose additional conditions. Successful applications are processed within 14 working days.

Please note that if goods that are bought through this procedure are subsequently sold to a person or entity that is not entitled to duty free admission of such goods, the seller will be required to provide the Authority with full details of such a sale and pay any duty due and payable at the time that the sale is being made.

Contact us: Telephone: +265 (0) 1 832 685 | WhatsApp: 0996278690 | Toll-Free: 672 | E-mail: [email protected] | https://www.mra.mw/?source=malawi24.com/vacancies

FELIX KINGSTONE TAMBULASI
COMMISSIONER GENERAL