• 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:

  1. exempt from pre-shipment inspection,
  2. not subject to a sanitary or phytosanitary certificate.
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