Non-Tariff Barriers

Non-Tariff Measure

NTM classification

F72: Excise taxes 

Date when the measure came into force

01 July 2013 

Publication where the measure is specified

Government Notice 43/2013 

Regulation where the measure is specified

Customs and Excise (Tariffs) (No. 3) Order, 2013 

Country/Region applying the measure

Malawi 

The rationale of the measure

No specific objective stated 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

3.(1) An importer of goods into Malawi shall pay excise duty in accordance with set out in the provision of the Excise Tariff set out in the Second Schedule. 

Reference of the measure

Article 3(1) 

Measure also domestic

No 

Products affected by the measure.

Description

1503.00.00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
22.06 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages
and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco
24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
2710.12.19 ----Other motor spirit
2710.12.59 ----Other kerosene
2710.12.99 ----Distillates and other fuels n.e.s. (including diesel oil, gas oil and other oils suitable for high speed engines) .
--Other
---Resudual fuel oils, lubricating oils, gases; transformer, circuit breaker and insulating oils
3303.00.00 Perfumes and toilet waters
33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.
33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.
36.04 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.
3917.23.00 --Of polymers of vinyl chloride
3920.10.00 -Of polymers of ethylene
3920.20.00 -Of polymers of propylene
3921.13.00 --Of polyurethanes
3923.21.10 ---For packaging in industry
3923.21.11 ---Other
3923.30.10 ---For packaging in industry
3923.50.00 -Stoppers, lids, caps and other closures
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
-Retreaded tyres
43.03 Articles of apparel, clothing accessories and other articles of furskin.
4304.00.00 Artificial fur and articles thereof
4802.56.00 --Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
4802.62.00 --In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
4810.14.00 --In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
5211.49.00 --Other fabrics
-Printed:
6504.00.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
6505.00.00 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).
6602.00.00 Walking-sticks, seat-sticks, whips, riding-crops and the like
71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
71.14 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal.
71.15 Other articles of precious metal or of metal clad with precious metal.
71.17 Imitation jewellery.
82.15 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
8414.10.90 ---Other
8414.30.90 ---Other
8414.51.00 --Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W
8414.60.00 -Hoods having a maximum horizontal side not exceeding 120 cm
84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. (Except 8415.90.00 –Parts)
8418.10.90 ---Other
-Refrigerators, household type:
8418.21.00 --Compression-type
8418.22.00 --Absorption-type, electrical
8418.29.00 --Other
8418.30.00 -Freezers of the chest type, not exceeding 800 l capacity
8418.40.00 -Freezers of the upright type, not exceeding 900 l capacity 8418.50.00 -Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment - Other refrigerating or freezing equipment; heat pumps:
84.70 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage- franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers.
85.06 Primary cells and primary batteries.
8509.40.00 -Food grinders and mixers; fruit or vegetable juice extractors
8509.80.00 -Other appliances
8518.10.90 --- Other
8518.21.00 --Single loudspeakers, mounted in their enclosures
8518.22.00 --Multiple loudspeakers, mounted in the same enclosure
8518.29.90 --- Other
-Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
8518.30.70 --- Other
8518.40.00 -Audio-frequency electric amplifiers
8518.50.00 -Electric sound amplifier sets
85.19 Sound recording or reproducing apparatus.( Except 8519.81.10)
85.21 Video recording or reproducing apparatus, whether or not incorporating a video tuner.
8523.21.20 --- Other
--Other
8523.29.20 … Other
-Optical media:
8523.51.90 --- Other
8523.59.90 --- Other
8523.80.90 --- Other
8525.80.00 -Television cameras, digital cameras and video camera recorders
8526.92.00 --Radio remote control apparatus
85.27 Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording

85.27 Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing aparatus or a clock.
8528.49.00 –Other
8528.59.00 –Other
8528.69.00 --Other
-Reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus:
8528.71.00 --Not designed to incorporate a video display or screen
8528.72.00 --Other, colour
8528.73.00 --Other, monochrome.
85.29 Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28
8531.90.00 –Parts
8539.49.90 ---Other
8543.20.00 -Signal generators
8701.20.00 -Road tractors for semi-trailers
8702.10.11 ---new vehicles and vehicles used for a period not exceeding eight (8) years
8702.10.12 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8702.10.13 --- Vehicles, which have been used for a period exceeding twelve (12) years
8702.10.21 ---new vehicles and vehicles used for a period not exceeding eight (8) years
8702.10.22 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8702.10.23 --- Vehicles, which have been used for a period exceeding twelve (12) years
Of a seating capacity exceeding 31 persons but not exceeding 44 persons including the driver
8702.10.25 --- Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8702.10.26 ---Vehicles which have been used for a period exceeding twelve (12) years --Of seating capacity of 45 persons or more including the driver
8702.10.52 ---Vehicles which have been used for a period exceeding five (5) years but not exceeding eight (8) years
8702.10.53 --- Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8702.10.54 --- Vehicles which have been used for a period exceeding twelve (12) years -Other:
--Of a seating capacity of 10 but not exceeding 11 persons including the driver:
8702.90.11 ---new vehicles and vehicles used for a period not exceeding eight (8) years
8702.90.12 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8702.90.13 --- Vehicles, which have been used for a period exceeding twelve (12) years
--Of a seating capacity exceeding 11 persons but not exceeding 31 persons including the driver
8702.90.21 ---new vehicles and vehicles used for
a period not exceeding eight (8) years..
8702.90.22 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8702.90.23 --- Vehicles, which have been used for a period exceeding twelve (12) years
--- Of a seating capacity exceeding 31 persons but not exceeding 44 persons including the driver:
8702.90.25 --- Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years 8702.90.26 Vehicles which have been used for a period exceeding twelve (12) years
--Of seating capacity of 45 persons or more including the driver:
8702.90.52 ---Vehicles which have been used for a period exceeding five (5) years but not exceeding eight (8) years
8702.90.53 --- Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years ..
8702.90.54 ---Vehicles which have been used for a period exceeding twelve (12) years
8703.10.20 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8703.10.90 --- Vehicles, which have been used for a period exceeding twelve (12) years
8703.21.20 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8703.21.90 --- Vehicles, which have been used for a period exceeding twelve (12) years
--Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc
8703.22.20 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8703.22.90 --- Vehicles, which have been used for a period exceeding twelve (12) years
--Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000 cc:
-- Of cylinder capacity not exceeding 1999 cc
8703.23.11 ---new vehicles and vehicles used for
a period not exceeding eight (8) years
8703.23.12 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8703.23.19 --- Vehicles, which have been used for
a period exceeding twelve (12) years
-- Of a cylinder capacity exceeding 1999 but not exceeding 2500 cc
8703.23.21 ---new vehicles and vehicles used for a period not exceeding eight (8) years8703.23.22 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years .. U 30% 25% 1% Free Free 60% 16.5% 3%
8703.23.29 --- Vehicles, which have been used for a period exceeding twelve (12) years
-- Of a cylinder capacity exceeding 2500 but not exceeding 3000 cc
8703.23.31 ---new vehicles and vehicles used for a period not exceeding eight (8) years
8703.23.32 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8703.23.39 --- Vehicles, which have been used for a period exceeding twelve (12) years
-- Of a cylinder capacity exceeding 3000 cc
8703.24.10 ---new vehicles and vehicles used for a period not exceeding eight (8) years
8703.24.20 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8703.24.90 --- Vehicles, which have been used for a period exceeding twelve (12) years
-Other vehicles, with compression- ignition internal combustion piston engine (diesel or semi-diesel):
--Of a cylinder capacity not exceeding 1,500 cc:
8703.31.20 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years 8703.31.90 --- Vehicles, which have been used for a period exceeding twelve (12) years
--Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
-- Of a cylinder capacity not exceeding 1999 cc
8703.32.11 ---new vehicles and vehicles used for a period not exceeding eight (8) years
8703.32.12 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years of a cylinder capacity not exceeding 1,999cc
8703.32.19 --- Vehicles, which have been used for a period exceeding twelve (12) years of cylinder capacity not exceeding
1,999 cc
8703.32.91 ---new vehicles and vehicles used for a period not exceeding eight (8) years of cylinder capacity exceeding
1,999cc but not exceeding 2500 cc
8703.32.92 ---Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years of cylinder capacity exceeding 1,999 cc but not exceeding 2500 cc
8703.32.99 --- Vehicles, which have been used for a period exceeding twelve (12) years of cylinder capacity exceeding 1,999 cc but not exceeding 2,500 cc
--- Of a cylinder capacity exceeding 2,500 cc but not exceeding 3000 cc:
8703.33.11 ----new vehicles and vehicles used for a period not exceeding eight (8) years of a cylinder capacity exceeding 2,500 cc but not exceeding 3000 cc:
8703.33.12 ----Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years 338 of a cylinder capacity exceeding 2,500 cc but not exceeding 3000 cc:
8703.33.19 ---- Vehicles, which have been used for a period exceeding twelve (12) years of a cylinder capacity exceeding
2500 cc but not exceeding 3000 cc
8703.33.91 ----new vehicles and vehicles used for a period not exceeding eight (8) years of a cylinder capacity exceeding 3000 cc
8703.33.92 ----Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years of cylinder capacity exceeding 3000 cc %
8703.33.99 ---- Vehicles, which have been used for a period exceeding twelve (12) years of cylinder capacity exceeding 3000 cc
8703.90.91 ----new vehicles and vehicles which have been used for a period not exceeding eight (8) years
8703.90.92 ----Vehicles which have been used for a period exceeding eight (8) years but not exceeding twelve (12) years
8703.90.99 ---- Vehicles, which have been used for a period exceeding twelve (12) years
8704.21.10 --- not exceeding 2.99 tonnes
8704.21.90 --- Other
--GVW exceeding 5 tonnes but not exceeding 20 tonnes:
8704.22.10 ---GVW exceeding 5 tonnes but not exceeding 10 tonnes. . . . U 10% 10% 1% Free Free 5% 16.5% 3%
---GVW exceeding 10 tonnes but not exceeding 15 tonnes
8704.22.21 ----New vehicles and vehicles which have been used for a period not exceeding fifteen years of GVW exceeding 10 tonnes but not exceeding 15 tonnes
8704.22.22 ----Vehicles which have been used for a period exceeding fifteen years
---GVW exceeding 15 tonnes but not exceeding 20 tonnes
8704.22.91 ----New vehicles and vehicles which have been used for a period not exceeding fifteen years
8704.22.92 ----Vehicles, which have been used for a period exceeding fifteen years
--GVW exceeding 20 tonnes
8704.23.10 ----New vehicles and vehicles which have been used for a period not exceeding fifteen years
8704.23.90 ----Vehicles, which have been used for a period exceeding fifteen years
-Other, with spark-ignition internal combustion piston engine:
--GVW not exceeding 5 tonnes:
8704.31.10 ---Not exceeding 2.99 tonnes
8704.31.90 ---Other
--GVW exceeding 5 tonnes:
8704.32.10 ---GVW exceeding 5 tonnes but not exceeding 10 tonnes
---GVW exceeding 10 tonnes but not exceeding 15 tonnes
8704.32.21 ----New vehicles and vehicles which have been used for a period not exceeding fifteen years
8704.32.22 ----Vehicles which have been used for a period exceeding fifteen years
---GVW exceeding 15 tonnes but not exceeding 20 tonnes
8704.32.31 ----New vehicles and vehicles which have been used for a period not exceeding fifteen years
8704.32.32 ----Vehicles, which have been used for a period exceeding fifteen years
---GVW exceeding 20 tonnes . .
8704.32.91 ----New vehicles and vehicles which have been used for a period not exceeding fifteen years
8704.32.92 ----Vehicles, which have been used for a period exceeding fifteen years
-Other
8704.90.10 ----Other new vehicles which have been used for a period not exceeding fifteen years
8704.90.90 ----Other vehicles which have been used for a period exceeding fifteen years

8711.30.19 ---Other U
-With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500cc but not exceeding 800cc
8711.40.19 ---Other
-With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800cc
8711.50.19 ---Other
8711.90.00 –Other
8716.10.00 -Trailers and semi-trailers of the caravan type, for housing or camping U
8716.20.00 -Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
-Other trailers and semi-trailers for the transport of goods:
--Tanker trailers and tanker semi-trailers:
8716.31.10 ---Gross vehicle weight not exceeding 10 tonnes
8716.39.90 ---Gross vehicle weight exceeding 10 tonnes
8903.10.00 -Inflatable
-Other:
8903.91.00 --Sailboats, with or without auxiliary motor .
8903.92.00 --Motorboats, other than outboard motorboats
9001.40.90 ---Other
-Spectacle lenses of other materials
9001.50.90 ---Other .
-Other:
9006.10.00 -Cameras of a kind used for preparing printing plates or cylinders
9006.30.00 -Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes
9006.40.00 -Instant print cameras -Other cameras:
9006.51.00 --With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm
9006.52.00 --Other, for roll film of a width less than 35 mm
9006.53.00 --Other, for roll film of a width of 35 mm
9006.59.00 --Other .
-Photographic flashlight apparatus and flashbulbs:
9006.61.00 --Discharge lamp (“electronic”) flashlight apparatus .
9006.69.00 --Other
-Parts and accessories:
9011.10.00 -Stereoscopic microscopes
9011.20.00 -Other microscopes, for photomicrography, cinephotomicrography or microprojection
9011.80.00 -Other microscopes
9011.90.00 -Parts and accessories
90.12 Microscopes other than optical microscopes; diffraction apparatus.
9012.10.00 -Microscopes other than optical microscopes; diffraction apparatus
9012.90.00 -Parts and accessories
9013.10.00 -Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI
9013.20.00 -Lasers, other than laser diodes
9013.80.00 -Other devices, appliances and instruments .
9013.90.00 -Parts and accessories
90.14 Direction finding compasses; other navigational instruments and appliances
90.15 Surveying (including photogrammetrical surveying), hydrographic, oceanographic,
hydrological, meteorological or geophysical instruments and
appliances, excluding compasses; rangefinders.
9016.00.00 Balances of a sensitivity of 5 cg or better, with or without weights
90.17 Drawing, marking-out or mathematical calculating instruments (for example, drafting
machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter.
9301.20.00 -Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors
9302.00.00 Revolvers and pistols, other than those of heading 93.03 or 93.04
93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns).
93.05 Parts and accessories of articles of headings 93.01 to 93.04
93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads.
-Shotgun cartridges and parts thereof; air gun pellets:
95.03 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size
(“scale”) models and similar recreational models, working or not; puzzles of all kinds .
95.04 Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
95.06 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.
95.07 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites.
95.08 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres.
96.13 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations.
9701.10.00 -Paintings, drawings and pastels 

Countries/Regions affected by the measure.

Description

Entire world