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Malawi Revenue Authority builds capacity to establish an Advance Rulings System

16 mayo 2022

From 3rd to 6th May 2022, the WCO conducted a workshop in Blantyre, Malawi to support the Malawi Revenue Authority (MRA) on the implementation of an Advance Rulings programme in the country. This technical assistance mission was delivered in the context of MRA's ongoing efforts to modernize its tariff classification work model, with funding from the Sida-WCO TFCM Programme and in cooperation with the EU-WCO HS-Africa Programme.  

Through expert support by the Spanish Customs Administration, the workshop consisted of a comprehensive analysis of the most essential aspects of Malawi’s national advance rulings project as well as the draft regulatory framework. This analysis was carried out against WCO standards related to advance rulings, such as the WCO Diagnostic Tool on Tariff Classification and Related Infrastructure and the Technical Guidelines on Advance Rulings for Classification included in the Revenue Package, as well as the WTO-TFA Article 3 requirements. 

Facilitators explained in detail the best international practices on the matter, including the EU legislation and procedures regarding advance binding rulings for classification and origin. It was felt that the EU Binding Tariff Information (BTI) system would be a good source of information and inspiration for the MRA as to how the advance rulings system in Malawi could be launched and optimized.

Workshop participants also welcomed a presentation by a WCO recognized expert from the Spanish Customs Administration on the WCO Regional Customs Laboratories, the Customs Laboratory European Network (CLEN) as well as the WTO-TFA Article 5 requirements regarding test procedures.

During the workshop, further information for the diagnostic assessment was gathered and action points for improvement of the regulatory framework and the advance rulings procedure were identified and possible solutions discussed. The MRA officials reiterated the Administration’s firm commitment to developing the advance rulings system into full conformity with relevant international best standards.

In that regard, additional support will be delivered by the Sida-WCO TFCM Programme towards the completion and launch of the advance rulings programme in Malawi.

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