Customs and Excise Act,

Abstract

The Customs and Excise Act of Malawi provides a comprehensive legal framework for the regulation, administration, and enforcement of customs and excise laws within the country. It delineates procedures for the importation, exportation, and control of goods, establishes the authority and responsibilities of customs officers, and outlines penalties for violations of customs regulations. The act also prescribes provisions for the seizure, forfeiture, and disposition of goods involved in unlawful activities, as well as procedures for legal proceedings related to customs offences. Its primary aim is to facilitate trade, ensure compliance with duty and tax obligations, and safeguard the country's borders against smuggling and illegal import/export activities, thereby contributing to national revenue and security.