- Companies that import/export goods have to be licensed by the National Directorate of Trade (Ministry of Industry and Commerce).
- The registration process is straightforward.
- It is mandatory to use a clearing agent.
Imports
Required documentation
- The following documentation should be submitted to local authorities
| Authorization for exemption (if applicable) | Autorização de Saída (Cargo Release Order) | Bill of entry | Commercial invoice | Customs import declaration (Documento Único) | Inland bill of lading (Guia de Circulação de Mercadorias) |
| Import card | Import permit (for pharmaceutical goods, firearms, munitions, explosives) | Inspection report from scanner (Kudumba, if applicable) | Road Cargo Manifest (Manifesto Rodoviário de Carga) | Notice of arrival (if applicable) | Packing list |
| Phytosanitary certificate (if applicable) | SADC Certificate of Origin (if applicable) | Terminal handling receipts | Vegetarian activities license (if applicable) |
Source: Doing Business (2019)-Mozambique (World Bank), APIEX
- Simplified customs procedures are available but restricted to the following cases
Declarations with a f.o.b. value less than Mt 37,000 that are:
|
Visitors and returning residents with consignments (f.o.b. value less than Mt 12,000). |
Source: WTO Trade Policy Review (2017).
Average applied tariffs
| Type of goods | Average MFN applied rate (%) |
|---|---|
| Agricultural products | 13.4 |
| Agriculture, hunting, forestry and fishing | 12.4 |
| Manufacturing | 10 |
| Mining and quarrying | 3.7 |
| Non-agricultural products | 9.5 |
Source: WTO Trade Policy Review (2017).
- Tax exempt declarations are subject to a fixed fee (MT 2,500 per declaration).
Pre-Shipment Inspection
- Below mentioned goods are subjected to a pre-shipment inspection before being exported to Mozambique.
Source: Intertek
- When a pre-shipment inspection is required, main steps for the importation of goods are the following
| Step | Description |
|---|---|
| 1 | Importer fills out and submits the Pre-Advice Form (PAF) to Intertek |
| 2 | Intertek sends a ‘Request for Information’ letter to Exporter |
| 3 | Exporter liaises with Intertek in order to agree on the date of inspection |
| 4 | Intertek inspector examines goods (prior to shipment) |
| 5 | Intertek prepares the report |
| 6 | Exporter sends a copy of the (final) invoice to Intertek |
| 7 | Intertek sends the Documento Único Certificado (DUC) to the Importer |
| 8 | Customs declaration is made by the clearing agent |
| 9 | Customs assess the compliance of the declaration (and make final decision on taxes and duties payable) |
| 10 | Importer pays applicable taxes and duties |
| 11 | Clearance of goods |
- Inspection fees are paid by the Government of Mozambique (except for used vehicles).
Prohibited imports
- The importation of some goods is prohibited, including the following
| Alcoholic drinks that are harmful to health | Counterfeit goods | Foodstuffs that are harmful to health |
| Illegal drugs | Medicines | Pornographic material |
Source: Intertek
Import restriction
- The importation of the following goods is restricted
| Type of good | Current restriction |
|---|---|
| Animals, spoils & animal products | Authorization of the veterinary services |
| Drugs (if not carried in luggage for personal use) | Appropriate authorization of health or veterinary services |
| Firearms, explosives and fireworks, physical or chemical gunpowder | Authorization by the Ministry of Interior |
| Foreign currency notes and coins | Can only be imported by authorized banking institutions |
| Gold, silver and platinum (coins, bars or ingots) | Can only be imported by the Central Bank of Mozambique |
| Goods imported from countries having a trade agreements/treaty with Mozambique | Authorization of the relevant institution |
| Goods subject to tax exemptions or special tax treatment conditional upon their use | Authorization of the relevant institution |
| Goods that will undergo any beneficiation, upgrading or repair in the country, and intended for re-exportation | Authorization of the Director-General of Customs |
| National currency notes and coins in use in the country | Can only be imported by the Central Bank of Mozambique |
| Plants, roots, tubers, bulbs, stems, branches, buds, eyes on seed tubers, sprouts, fruits and seeds, honey and other agricultural products | Phytosanitary inspection |
| Playing cards | Have to be sealed |
| Poisonous or toxic substances and narcotic drugs, or their preparations | Authorization from health or veterinary services |
| Second-hand clothes | Has to be accompanied by a fumigation certificate |
| Seals and revenue or postal stamps, in use in the country | Only imported by the State |
| Used pneumatic tires, carcasses for retreading and other retreaded or used pneumatic tires (tariff headings 401210, 40121100, 40121200, 401220, 40121300, 40121900, 40122010, 40122090, 40129010 and 40129090) | Authorization by the Ministry of Transport and Communications |
Source: Decree No. 34/2009 of 6 July 2009. WTO Trade Policy Review (2017)
The authority in charge of standard setting, metrology and conformity assessment is the Instituto Nacional de Normalização e Qualidade (INNOQ)
Exports
Required documentation
- The following documentation should be submitted to local authorities
| Bank Letter of Commitment (Bancário) | Bill of lading | Certificate of Origin (issued for free by the Directorate- General of Customs) |
Commercial invoice | Customs export declaration | Exit Authorization | Export card |
| Inspection report from scanner (Kudumba, if applicable) | Packing list | Fiscal Assistance Report (Relatório de Assistência Fiscal) | SOLAS certificate | Terminal handling receipts | Termo de Compromisso |
Source: Doing Business (2019)-Mozambique (World Bank), APIEX
Export taxes
- The following goods are subject to export taxes
Source: WTO Trade Policy Review (2017).
Export prohibitions
- Prohibited exports include the following
Source: Decree No. 34/2009 of 6 July 2009. WTO Trade Policy Review (2017).
Export restrictions
- The exportation of the following goods is restricted
Source: Decree No. 34/2009 of 6 July 2009. WTO Trade Policy Review (2017)
Export procedures
Source: MCNet