Duties and Tax Exemption
For contact information regarding government custom authorities, please follow this link : 4.1 Mozambique Government Contact List
For further customs contact information, please select the following document: Mozambique Customs Information Additional Information
For contacts information on Customs Provincial Offices, Border Posts, Immigration Contacts and for Custom Information by Entry Points, please select the following document: Mozambique Customs information
Emergency Response:
[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
---|---|
WCO (World Customs Organization) member |
Yes |
Annex J-5 Revised Kyoto Convention |
Yes |
OCHA Model Agreement |
Yes |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
No |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
SADC |
Exemption Regular Regime (Non-Emergency Response):
[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]
National Customs Legislation and Regime
- All UN agencies, NGOs and embassies which have agreements with the Government of Moçambique are entitled to duty free status
- The Alfãndagas de Moçambique reports to the Ministry of Finance
- The division responsible for Customs & Excise is the Technical Division at Alfãndagas de Moçambique HQ
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
Alfãndagas de Moçambique provides application booklets called ‘Certification for Entry of Goods Duty Free for Privileged Persons or Organisation’ to the privileged importers. Applications are filled by the importers and submitted to the Alfãndagas de Moçambique Regional Office for approval. Here are the steps:
For border clearance the certification is completed when the trucks arrive at the border |
Non Governmental Organizations |
same as for UN Agencies |
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
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|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
AWB/BL/Other Transport Documents |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Donation/Non-Commercial Certificates |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Packing Lists |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Other Documents |
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|
|
|
|
Additional Notes |
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n/a |
Customs Clearance
General Information
Customs Information |
|
---|---|
Document Requirements |
n/a |
Embargoes |
None |
Prohibited Items |
Specific drugs, protected species, weapons, immitation and counterfiet material |
General Restrictions |
GMO commodities are not permitted into Moçambique Permits are required for the following commodities; Soya beans, all grains (including meals and flours) vegetable oils, fruit, eggs, poultry, fish, meat and meat products |
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
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---|---|---|---|---|---|---|
|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Invoice |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
AWB/BL/Other Transport Documents |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Donation/Non-Commercial Certificates |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Packing Lists |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Phytosanitary Certificate |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Yes, Original, 2 copies |
Distribution Plan |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
Yes, Original, 1 copy |
n/a |
Yes, Original, 1 copy |
Emergency Document | Yes, Original, 2 copies | Yes, Original, 2 copies | Yes, Original, 2 copies | Yes, Original, 2 copies | n/a | Yes, Original, 2 copies |
Additional Notes |
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Please note: These requirements apply to the UN and NGO’s alike
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Transit Regime
- When a shipment arrives at an entry point, all documents are handed over to the Forwarding Agent who then prepares a Bill of Entry (BoE) and the Clearing Agent then submits the BoE to Customs for processing
- Please note; The documents must state the intended border crossing to exit Moçambique
- At the point of exit the transit documents are then presented to customs at the customs office at the stated exit point
For Weight and Value Band information, please select the following document: