Presentation of Special Economic Zones (SEZs)

 

 

    • SEZs were created in 2007 with the purpose of producing and transforming goods under a preferential tax regime.
    • Goods produced therein can be sold domestically or abroad.
    • Goods sold domestically are treated by Mozambican authorities as an export to the domestic market and are therefore subject to the applicable customs duties.

    Location of SEZs

     

    So far, the SEZ status has been granted to the following 5 geographic areas 

     

    • Crusse & Jamali (Decree. 47/2013 of 30 August 2013, located in Nampula Province & dedicated to tourism & leisure, private management)
    • Manga-Mungassa (Decree 22/2012 of 6 July 2012, located in Sofala Province & particularly  suitable for logistical activities, private management)
    • Mocuba (Decree 28/2014 of 6 June 2014, located in Zambézia Province & particularly suitable for agricultural/livestock/forestry production and processing, public management)
    • Nacala (Decree 76/2007 of 18 December 2007, located in Nampula Province & directed to agro-processing, chemical industries & data processing centers, public management)
    • Ute (Decree 11 December 2018, located in Niassa Provínce & dedicated to the logistic sector, public management) 

    Tax incentives

    Investments in SEZs are eligible to an attractive incentive package