421
The Malawi Gazette Supplement, dated 25th May, 2018, containing
Regulations, Rules, etc. (No. I 3A)
GOVERNMENT NOTICE No. 38
CUSTOMS AND EXCJ.SE ACT
(Cap.42:01)
CUSTOMS AND EXCISE (TARIFFS) (AMENDMENT) ORDER, 2018

IN EXERCISE of the powers conferred by section 83 ( 1) of the Customs and Excise Act,
I, GOODALL EDWARD GoNDWE, Minister of Finance, Economic Planning and Development,
make the following Order-

I. This Order may be cited as the Customs and Excise (Tariffs) Crtatro»
(Amendment) Order, 2018.
2. The Customs and Excise (Tariffs) Order (hereinafter referred 10 as Amendment
the "principal Order") is amended in Part Ill of the First Schedule by- of the Firs!
Schedule 10
(a) inserting under tariff heading 87.05, new tariff subheadings, the Customs
immediately after tariff subheadinz0 8705.90.30 in correct numerical and Excise
sequence as shown hereunder- (T ills}
s
0un1ner

2 3 4 s 6 7 8 9 10 LI 12
8705.90.40 ---Water sprinkler
motor vehicles u Free Free Free Free free - 16.5% 3%
8705.90.50 ---Cesspool (septic
tank) vehicles u Free Free Free Free Free - 16.5% 3%

(b) creating a new Note number 9 under section XXll (Customs
Procedure Codes and Special Transactions) as follows-
"9. Where importation or procurement of goods for a specific
purpose under any specific Customs Procedure Code with prescribed
customs duty reliefs, including, for example, for construction of a
building under a specified industry, the duty waived shall be
recoverable if-
(i) the goods or the building are not put into the intended
purpose by the person to whom the relief was granted; or
(ii) the goods or the building are disposed of for use other
than the purpose for which the relief was granted:
Provided that the Commissioner General may, upon
application in writing, approve transfer of the reliefs from
the intended purpose to another purpose which would. have
qualified for the reliefs.".
3. The principal Order is amended in Part T of the Eighth Schedule by Amendment
deleting paragraph 4 and replacing therefor the following as new paragraph of the Eighth
4- Schedule to
the principal
Order