Duty Free Status of Goods for Religious Institutions

The Malawi Revenue Authority (MRA) would like to inform all religious 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) 422 and 452 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 | One bus of seating capacity of 26 people or more, including the driver in every five years | Duty free
2 | Two motor cars or other motor vehicles that are primarily designed for transporting people including station wagons and racing cars every five years of tariff heading 8703 (For religious institutions that own at least five health institutions) | Duty free
3 | Two motor cars or other motor vehicles that are primarily designed for transporting people including station wagons and racing cars every five years of tariff heading 8703 (For religious institutions that own at least five educational institutions) | Duty free
4 | Bibles, Qur’ans and other religious audio materials | Duty free
5 | Decorations, altars, fonts, lecterns, pulpits, plate, vestments, bells, statuary, other appointments, communion wafers, communion wine and other requisites | Duty free
6 | Computers, photocopiers, printers, musical equipment e.g. pews, pianos, organs, keyboards, drums, guitars and public address system | Duty free
7 | Building materials | 17.5%VAT only
8 | Lorries, vans and pickups | 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 are intending to purchase;
• Attach certificate of incorporation of the religious institution;
• Attach proof of affiliation to a religious umbrella organization;
• Attach invoice(s), packing list and bill of lading; and
• Attach certified building plans, Bills of Quantities (BoQ) and material schedules (If you are purchasing building materials)

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