Clearing Agent Systems

Customs clearing agent licensing in Malawi

Last checked: 20 October 2026 · Countries

The Malawi Revenue Authority (MRA) licenses customs agents under section 128 of the Customs and Excise Act 3. New applicants file Form C25 with company papers, a Tax Clearance Certificate and CVs for three key staff, and pay a non-refundable MK20,000 application fee 2. Renewing agents must show volume, compliance and an error rate below 30% 1. Licences in the 2022 round expired on 31 December 2022 1. A licensing framework with a training course and exam was approved by Parliament, according to the Global Alliance for Trade Facilitation 5.
Regulator
Malawi Revenue Authority, Commissioner General 2,3
Legal basis
Section 128, Customs and Excise Act, Cap 42:01 3
New application form
Form C25 2
Application fee
MK20,000, non-refundable 1,2
Key staff experience
At least three years of clearing experience 2
Renewal test for general agents
Average of 20 declarations a month 1
Renewal test for private agents
Duties of at least K50 million paid over 12 months 1
Licensed agents
197, as reported by the Global Alliance for Trade Facilitation in February 2023 4

The law

Section 128 of the Customs and Excise Act lets the Commissioner General license persons as customs agents to transact business with MRA for others 3. Applications are subject to prescribed conditions, and applicants and licensees must give security and pay prescribed fees 3.

Under section 127, a person can act as an authorised agent only if employed solely by the principal or if a customs agent, and only with written authority from the principal 3. An officer may refuse to deal with a person who cannot show that authority 3. Section 130 makes an agent personally liable for the principal's customs obligations 3.

MRA notices cite the legal basis in different ways. The 2022 notice for new agents cites regulation 128 of the Customs and Excise Act, and the 2022 renewal notice cites regulation 129 1,2.

Requirements for new agents

MRA's notice for the 2022/2023 year set these conditions for new clearing agents 2. Applications closed on 6 December 2022 2.

  • Form C25, addressed to the Commissioner General 2.
  • A valid certificate of registration or incorporation 2.
  • A valid Tax Clearance Certificate 2.
  • CVs for three key personnel, each with at least three years of clearing experience 2.
  • A clearing or shipping certificate from a recognised institution for those personnel 2.
  • No dismissal by MRA for fraud or fraud related matters in the past two years, and no tax law conviction in the past seven years 2.
  • A non-refundable application fee of MK20,000 2.

Requirements for renewal

MRA's renewal notice for 2023 licences set an application deadline of 30 November 2022 1. Existing licences expired on 31 December 2022 1. Agents who did not apply by the deadline were deemed not interested in operating in 2023 1.

Renewal conditionDetail
Volume, general agents 1Average of 20 declarations a month 1
Volume, private agents 1Duties of at least K50 million paid over 12 months 1
Systems 1Resources to run Remote Direct Trader Input 1
Error rate 1Transaction errors affecting revenue below 30% 1
Tax status 1Good compliance record and a valid Tax Clearance Certificate 1
Fee 1MK20,000, non-refundable 1

Training, certification and the new framework

In February 2023 the Global Alliance for Trade Facilitation said Malawi had 197 licensed customs clearing agents 4. It said licensed brokerages would need at least one Certified Customs Clearing Specialist 4. Candidates take a four week online course of seven modules, about 148 hours, and sit a formal exam 4.

In December 2024 the Alliance said Parliament had approved a new licensing framework for clearing agents, with a training curriculum and an exam 5. It said 99 agents were certified in May 2024 and 144 in November 2024 5. MRA and customs brokers associations gave input to the design, according to the Alliance 5.

How to apply

MRA's notices direct applications to the Commissioner General, Malawi Revenue Authority, Private Bag 247, Blantyre 1,2. MRA lists toll free line 672 and [email protected] for queries 1. Agents with outstanding declarations or unacquitted T1 transit documents had their licences withheld until these were cleared 1.

Common questions

How much does a clearing agent licence application cost in Malawi?

MRA's 2022 notices set a non-refundable application fee of MK20,000 1,2.

Which form do new clearing agents use in Malawi?

New applicants use Form C25, addressed to the Commissioner General 2.

When do Malawi clearing agent licences expire?

In the 2022 round, existing licences expired on 31 December 2022 and renewals were due by 30 November 2022 1.

Do Malawi clearing agents need to pass an exam?

The Global Alliance for Trade Facilitation said Parliament approved a framework with a training curriculum and an exam, and the first certified cohort finished in May 2024 5.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

  1. Malawi Revenue Authority: Public notice, renewal of customs agents licences 2022 (2022)
  2. Malawi Revenue Authority: Public notice, registration of new customs and excise clearing agents (2022)
  3. MalawiLII: Customs and Excise Act, Cap 42:01, as at 30 June 2018
  4. Global Alliance for Trade Facilitation: Modernising customs clearing agents in Malawi, by Florent Bakija (15 February 2023)
  5. Global Alliance for Trade Facilitation: Malawi overhauls customs clearing system, by Eleonora Graceffa (18 December 2024)

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