English
FrançaisComplaint
- Complaint number
- NTB-000-628
- NTB Type
- 6.3. Special supplementary duties
- Complaint
- Malawi is currently applying a discriminatory excise duty regime that discriminates against imported cigarettes and foreign manufacturers of cigarettes. The Malawian government formally introduced the two-tier discriminatory cigarette excise regime on 3 June 2011. Currently, for imported cigarettes, a specific excise tax of US$ 30 per 1000 cigarettes is levied, compared to the excise rate of US$ 15 per 1000 cigarettes with more than 70% local content. This practice infringes the national treatment principle which requires that cigarettes, once they have crossed the border and entered the domestic market of Malawi, be taxed no less favourably than locally produced cigarettes. In this regard, and under its regional commitments, Malawi should not be allowed to discriminate against foreign made cigarettes by applying higher and discriminatory excise duties.
- Status note
-
On 13 November 2014, Focal Point Malawi reported that this NTB had been resolved (Customs and Excise (Tariffs) (Amendment) order 2014 ) and Malawi applies a uniform rate. Communication to COMESA Secretariat, currently coordinating the tripartite process, had since been sent and a report of the same was also submitted to the NTBs Focal Point meeting that was held in Nairobi, Kenya on 23 - 25 September, 2014.
uploaded for clarity. - Progress update note
- On 22 April 2014, COMESA NTB focal point reported that the NTB Focal Point Malawi had undertaken to investigate with the relevant authorities and report back as soon as possible.
- Policy or regulatory NTB
- No
- Location
- Malawi: Malawi Revenue Authority (Government institution)
- Reporting Country or Region
- Malawi
- Country specific trade issue
- No
- Date of incident
- 2014-03-01
- Status
- Resolved
- Date of resolution
- 2014-09-23
- Product Description
-
Cigarettes
- Total value
- 15.00
- Date reported
- 2014-03-10 15:18
- Modified
- 2014-11-13 13:06
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