The Malawi Customs Declaration Form 12 is
designed based on the Common Market for Eastern and Southern
Africa (COMESA) customs document. It is also in line with
recommendations by the Customs Cooperation Council (CCC),
the International Organization for Standardization (ISO) and
the United Nations (UN). The form is designed to suit our
national interest in terms of, among other things
legislation.
SINGLE DECLARATION
The form has replaced the 13 forms that
were being used for clearance of goods whether imports,
exports, warehousing etc. All the requirements for these
have been incorporated into Form 12. However clearance of
goods that are in transit through Malawi, e.g. from Mwanza
to Chiponde will still be done on the Form 30. This form
will also be replaced in the near future.
USE OF FORM 12
The provision of the Customs and Excise
legislation and the general importation code requires that
all goods imported into Malawi for consumption must be
cleared on goods declaration Form 12. The only exceptions to
this requirement are as follows:
- Non-merchandise (i.e. personal effects) imported in
traveller’s baggage
- Merchandise (i.e. commercial goods) with a value not
exceeding MK30,000.00
- Postal imports, unless the officer requires that the
goods be entered.
The use of Form 49 as an alternative to
Form 12 will not be entertained. Form 49 is a receipt for
duty paid on consignments, for which a bill of entry is not
required. It should be particularly known that all vehicles
imported into Malawi, even by private individuals, are
required to be cleared on Form 12.
ADVANTAGES OF THE FORM 12
1. Simplifying and harmonizing goods
declaring formalities through a uniform approach thereby
facilitating trade. On this form, internationally agreed and
universally applicable codes for representation are used
i.e.
- For instance, in 'Means of transport', the code '30'
represents 'Road' and the code '40' represents
'Air'
- Data elements such as, currencies, countries,
packaging type, units of measurements, customs offices,
etc. are also represented using codes.
2. Greatly facilitate collection of
statistics that is needed by the Government for trade
planning purposes.
3. It is user friendly in that whatever
clearance one may be undertaking only one type of form is
used and the notes on how to complete the form have been
included in the Customs Tariff Book which is available at
MRA Headquarters and Regional Offices.
4. Has facilitated the implementation of
Automated System for Customs Data (ASYCUDA)
5. It is helping speed up the clearance
of goods when linked with ASYCUDA
6. Reduces burden (cost) and the stock
piling of different forms by the trader.
TIPS ON COMPLETION
The form may be completed by hand or
typewriter. If by hand the writing should be legible, in ink
and block capitals.
The form must contain no erasures or
overwriting. Any alterations must be made by crossing out
the incorrect particulars and adding those required.
It is important though that declarations
are accurate and complete to avoid delays.
A declaration must always have a front
page and may have many continuation sheets attached to it.
The continuation pages are recognized
from the main declaration pages by the words
"continuation sheet" at the top of the form. The
main declaration form is divided into three segments:
This segment requires information
regarding the whole consignment, transport, importer,
customs office etc and which relate to every item included
on the declaration. This segment also includes the total
number of items that are included on the declaration.
This segment is the first item of the
declaration. The segment is repeated for every item in the
consignment, which has a different tariff heading, a
different customs procedure code or country of origin
This segment includes the total for all
items included on the declaration and a signature by the
person authorized to complete and submit the declaration.
AUTOMATED SYSTEM FOR CUSTOMS DATA (ASYCUDA)
What is ASYCUDA
ASYCUDA stands for Automated System for
Customs Data. It is a computer program which helps customs
officers process customs declarations more efficiently.
ASYCUDA is not intended to reduce jobs but to allow Customs
officers to use their skills more efficiently. The idea is
to enable the customs department to simplify the work
involved in the import and export of goods for agents,
importers and exporters.
It has simplified the routine Customs
procedures (for example, it automatically checks
a Commodity Code, Calculates duty etc). Officers have
more time doing other important work (e.g. mounting of
roadblocks, physical examinations and surveillance jobs.
The computer is becoming a tool used by
Customs officers in the same way that a carpenter uses a
hammer.
ASYCUDA FUNCTIONS
Asycuda offers the following functions: -
1. Customs Declaration
It speeds up the processing of
declarations. Data is validated during the processing.
ASYCUDA checks data input against control files and any
invalid data will cause an error message to be displayed and
may stop further processing.
When a declaration is finally free of
errors, it may be registered or assessed and taxes
established.
2. Accounting
It is a cashier's office management
system that enables a declaration to be brought to account;
the duties and other charges collected and posted to
the correct budget heads. It provides an effective method of
Customs Cashier's accounting. It is easy to operate and
gives management assurance of the accuracy of the accounts
produced.
3. Statistics
For extraction of records to the National Statistical
Office.
4. Automatic assignment of declaration to Examining
Officers
The ASYCUDA system provides for the
automatic assignment of declarations to different examining
officers.
It provides a degree of protection
against collusion between a Customs officer and a trader. It
is also important from a system security, management and
operations viewpoint to be able to obtain information from
the system about when and by whom certain actions were
taken.
5. Control Files
These are tables that hold the data
within ASYCUDA. They contain all the coded information used
in processing declarations and Accounting.
These are the master files of ASYCUDA
system and contain a list of a coded data, for example the
customs, tariff and tables of country codes and currencies.
ADVANTAGES OF USING ASYCUDA
1. The system reinforces customs controls
and increases the collection of customs duties.
N.B.: The system was first
introduced at Chileka airport on July 1, 2000 and thereafter
in all major ports. Declarations cleared from non-ASYCUDA
offices are entered into the computer for record and
statistical purposes after clearance of the goods.
FUNCTIONAL GROUPS
Some procedures have been simplified to
suit ASYCUDA. There are functional groups in ASYCUDA, which
have been configured so that a group of officers will be
allowed to work and access certain menus.
The functional groups are as follows:
1. FACE VET OFFICER
It is a point where declarants present
their declarations to customs. Officers working in this
group ensure that all mandatory boxes have been filled and
required documents attached to the declaration. These
officers do not require access to computers.
2. DATA INPUT OFFICER
Receives declarations from Face Vet,
input Data into the computer (copy information from the
declarations to computer)
If the computer rejects the information
the declaration cannot be registered. Query sheet must be
completed and sent to the query Desk. When successfully
entered into the computer, the declaration will be passed to
the verification officer. The Registered Declaration will be
allocated to a named verification officer by the computer.
3. VERIFICATION OFFICERS
- Receive declarations from the Data input officer
- Check that the information declared on Form 12 and the
declaration printout is correct and in accordance with
the supporting documents and conditions governing the
applicable Customs Procedure Code.
4. QUERY OFFICERS
- Receive from other officers all declarations which
have a problem or error
- They are responsible for all queries concerning
declarations
- Handle queries until after resolution
- Pass the declarations to the assessment officer
These officers will be the only contact
between the members of the public and the Customs staff and
will have access to computers
5. ASSESSMENT OFFICER
It is the final stage of the declaration
approval process, Counter checking the Declarations received
from verification officers, Input assessment message
into computer so that an assessment notice is printed which
contains the accounting information necessary for the
Declaration to make payments.
6. DECLARATION SUPERVISOR
- To manage the staff in Face Vet and Data Input
declaration processing area
- Update the list of verification officers held by the
computer each day
- This process has to be done at the start of each day
or shift
- Oversee the queries and examination of goods.
7. EXAMINATION OFFICER
- Deals with requests for physical examination of goods
8. CASHIER
- Receives monies from Declarants for payment of import
duty, excise duty, surtax duty and other charges
- Reconciles monies received with daybooks
- Issues computer generated receipts and release notes.
9. ACCOUNTS OFFICER
- Receives all monies from the cashiers
- Closes cash account at the end of each day.
