Mozambique Customs Import and Export Policy

Customs Management Regulations

[Management System] The Customs Department under the Ministry of Economy and Finance of Mozambique is responsible for the management and supervision of customs. Customs management aims to increase tariff revenue and improve the modernization level of customs business.

[Import and Export Tariffs] Mozambique Customs uses the Brussels International Trade Commodity Classification and Coding as the basis for classifying commodity categories. The tariff rates for imported goods are as follows (based on the CIF price of imported goods): basic consumer goods (food) are taxed at 0%; raw materials are taxed at 2.5%; capital goods (equipment and machinery) are taxed at 5%; products used for assembly are taxed at 7.5%, consumer goods are taxed at 20%, and non-basic and luxury consumer goods are taxed at 35%. Cashew nuts, precious metals, gemstones, mineral products, and narcotic drugs are subject to export tax.

The tariff rates for import and export goods can be queried through the Mozambique Customs Tariff (Pauta Aduaneira de Servico de Mozambique).

[Customs Service Fee] Regardless of whether the goods are duty-free or zero tariff, the customs will charge a customs service fee of 1% of the value of the goods.