NOTIFICATION UNDER DECISION A.3 CONCERNING THE INTERPRETATION OF THE
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
NOTIFICATION OF THE TREATMENT OF INTEREST CHARGES
MALAWI
The following communication, dated 17 March 2017, is being circulated at the request of the
delegation of the Malawi.
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With reference to the Decision of the Committee on Customs Valuation on the treatment of
Interest Charges in the Customs Value of Imported Goods, the Republic of Malawi hereby notifies
the Committee on Customs Valuation that the decision in question has been applied since the 31st
of December 2014. The relevant Customs and Excise Act (42:01) (2014)1 does not list interest
charges on loans used to buy foreign goods as a component of the value of imported goods.