MRA clarifies duty-free incentives for health institutions

Malawi Exclusive 

The Malawi Revenue Authority (MRA) has clarified the tax incentives available to health institutions importing goods into the country, saying the Customs and Excise law provides for duty waivers on specific items under Customs Procedure Codes 405, 437 and 438 of the Customs and Excise Tariffs Order.

In a public notice published on Wednesday, 21 October 2026 in The Nation newspaper, the Authority said all qualifying health institutions that import or buy from a bonded warehouse are eligible to benefit provided they follow the prescribed procedures.

According to MRA, surgical and dispensary instruments, apparatus, appliances and related requisites including specialised furniture, solar panels, accumulators, surgical gloves, diagnostic and laboratory reagents for use in the diagnosis or treatment of diseases or affections of humans or animals approved by the Principal Secretary of the Ministry of Health qualify for duty-free importation.

The duty-free window also covers computers and building materials subject to conditions imposed by the Commissioner General, as well as ventilators, oxygen concentrators, personal protective equipment, hand sanitisers, water treatment chemicals and other goods as the Commissioner General may approve. Heavy-duty generators exceeding 75 KVA are also duty free.

For motor vehicles, the Authority said health institutions are allowed to import one passenger-carrying motor vehicle with a seating capacity of 10 but not exceeding 11 people including the driver, of tariff heading 8702, once every five years at 10 percent import duty and 17.5 percent VAT only. Similarly, one goods-carrying motor vehicle approved under tariff heading 8704 every five years attracts only 10 percent import duty and 17.5 percent VAT.

MRA has advised qualifying institutions to write an application letter to the Commissioner General at Private Bag 247, Blantyre, clearly indicating the items they intend to purchase, attaching invoices, packing lists and bills of lading, as well as a certificate of registration from the Medical Council of Malawi.

The Authority said applicants will be required to satisfy the Commissioner General with evidence showing that the goods being purchased are meant for the institution, and that it may limit the kind, value, weight or quantity of the purchases or impose additional conditions. Successful applications will be processed within 14 working days.

MRA further warned that if goods bought through this facility are subsequently sold to a person or entity not entitled to duty-free admission, the seller will be required to provide the Authority with full details of such sale and pay any duty due at the time the sale is made.