Customs and Excise (Tariffs) Order, 2022 (HS 2022 Version) – Updated Rates (2025–2027)

Abstract

This document sets out the Customs and Excise (Tariffs) Order, 2022 (HS 2022 Version) as applied during the 2025–2027 tariff period in Malawi. It implements updated customs and excise duty rates based on the Harmonized Commodity Description and Coding System (HS 2022). The 2025–2027 updated rates introduce widespread reductions in Basic Customs Duty, largely by an average of five percentage points across many tariff lines, while maintaining the existing structure and classification framework. Preferential trade regimes under COMESA, SADC, and AfCFTA remain unchanged, as do VAT, excise duty, and advance income tax provisions. The Order provides the authoritative legal basis for tariff assessment, customs valuation, and dispute adjudication.