Customs and Excise Act (Chapter 42:01).

Under the Act the goods subject to customs control include the following: (a) all imported goods (whether imported temporarily or otherwise) from the time of importation, and all excisable goods, until they are accounted for to the satisfaction of the proper officer; (b) all conveyances within Malawi from the time of importation, until released from customs control by the proper officer; proceeding to a foreign port from anywhere within Malawi, until exportation; or carrying goods subject to customs control; (c) all goods under drawback from the time of their entry for exportation until exportation; (d) all goods entered under rebate of duty, until the conditions under which such rebate was granted are fulfilled; (e) all goods being exported, and all goods intended for exportation from the time they are accepted for carriage for exportation, until duly exported; (f) all uncustomed goods; (g) all goods which are under embargo, which are seized, forfeited or abandoned, or which are in a state warehouse.
Part 2 of the Act requires the appointment of a Controller of Customs and Excise who shall, subject to any written law relating to the public service, and to the special and general directions of the Minister, in charge of the Department and shall be responsible for the administration of the customs laws; the collection of and accounting for revenue; and the administration of the Department and the persons employed therein. Part 3 regulates general powers of officers. Part 4 importation and Part 8 exportation. Part 5 concern custom warehouses. Part 11 is excise management. Part 13 regulates value, quantity and origin; in particular for the purposes of this Act, the country of origin of any goods, shall be deemed to be, in the case of goods not manufactured, the country in which such goods were grown or produced, or, in the case of manufactured goods, the country in which the last process of manufacture was performed. Part 17 offences, Part 18 forfeiture, seizure, embargo and abandonment, and Part 19 legal proceedings.