Mozambique
Information for governments and traders
| Imports | ||
| Exports | ||
| Transit | ||
| Forms | ||
| General rules on customs clearance of goods | Decreto No. 9/2017 de 6 de Abril | |
| Regulation on customs clearance of goods | Diploma Ministerial No. 16/2012 de 1 Fevereiro | |
| Regulation on Pre-Shipment Inspection | Diploma Ministerial No. 19/2003 de 19 de Fevereiro | |
| Regulation on customs transit | Diploma Ministerial No. 116/2013 de 8 de Agosto | |
| Import process | Decreto No. 56/98 de 11 de Novembro | |
| Regulation of International Terminal of Goods | Diploma Ministerial No. 11/2002 de 30 de Janeiro | |
| Introduction of the single document and the simplified single document | Diploma Ministerial No. 206/98 de 25 de Novembro |
| Duties and Taxes | ||
| Simulation | ||
| Tariff book and preliminary instructions | Lei No. 11/2016 de 30 de Dezembro | |
| Lei No 18/2017 de 28 de Dezembro | (revises the tariff book approved by the Lei No. 11/2016 de 30 de Dezembro) | |
| Regulation on fees of the Single Electronic Window | Diploma Ministerial No. 25/2012 de 12 de Março | |
| Regulation on the fiscal and customs regime of the special economic zones | Diploma Ministerial No. 202/2010 de 24 de Novembro |
|
| Law on specific consumption tax | Lei No. 17/2009 de 10 de Setembro | |
| Lei nº 2/2013 de 7 de Janeiro (approves the revisions to the Lei No. 17/2009 de 10 de Setembro) |
| Fees on customs services | ||
| Other costs | ||
| Tariff book | Lei No. 11/2016, de 30 de Dezembro | |
| Regulation on payable fees for the Single Electronic Window | Diploma Ministerial No. 25/2012 de 12 de Março | |
| General rules for customs clearance of goods including the fee for customs services | Decreto No. 9/2017 de 6 de Abril |
| Lei No. 18/2017 de 28 de Dezembro (revision of the tariff book approved by the Lei No. 11/2016, de 30 de Dezembro) | ||
| Lei No. 18/2017 de 28 de Dezembro (revision of the tariff book approved by the Lei No. 11/2016, de 30 de Dezembro) | ||
| Establishes the rules for the determination of the customs value of imported goods | Decreto No. 38/2002 de 11 de Dezembro |
|
| Regulation on customs value | Diploma Ministerial No. 21/2003 de 19 de Fevereiro | |
| Regulation for the authentication and/or submission of documents confirming the origin of exported goods from Mozambique | Diploma Ministerial No. 141/2001 de 26 de Setembro |
| Import and export procedures | Procedimentos de Importação e Exportação | |
| Approves the general rules on customs clearance of goods | Decreto No. 34/2009 de 6 de Julho | |
| Regulation for the authentication and/or submission of documents that confirm the origin of goods exported from Mozambique | Diploma Ministerial No. 141/2001 de 26 de Setembro |
| Imports | ||
| Exports | ||
| Approves the general rules for customs clearance of goods | Decreto No. 34/2009 de 6 de Julho |
| Approves the general regime for tax infractions | Decreto No. 46/2002 de 26 de Dezembro |
|
| General rules for customs clearance of goods | Diploma Ministerial No. 16/2012 de 1 Fevereiro | |
| General regime for tax infractions | Decreto No. 46/2002 de 26 de Dezembro |
| Procedures for appeal | ||
| General tax law | Lei No. 02/2006 de 22 de Março |
| SADC information | ||
| Preferential Trade Agreement | ||
| SADC procedures | Resolução. No. 44/1999 | |
| SADC procedures – ratifies the amendments on the SADC Trade Protocol. No 44/1999 | Resolução. No. 41/2001 |
| Tariff book | Lei No. 11/2016 de 30 de Dezembro | |
| Tariff book | Lei No. 11/2016 de 30 de Dezembro |