International convention and customs procedures of Mozambique

International Conventions

Member of the World Trade Organization (WTO)

International Economic Cooperation

Member of Southern African Development Community (SADC)

Member of African Union

Member of Cotonou Agreement

Member of African Growth and Opportunity Act beneficiary country

Non Tariff Barriers

Mozambique does not apply import quotas.  The often time-consuming and bureaucratic customs clearance procedures are considered by many to be a significant non-tariff barrier.  The 2017 Doing Business Report ranks Mozambique 106th in trading across borders, up from 129th in 2016.  However, it should be noted that cost and time to export and import are all well under Sub-Saharan Africa averages on this indicator.

Customs Duties and Taxes on Imports

According to the Heritage Foundation's 2016 Economic Freedom Index, Mozambique’s trade-weighted average tariff is 4.2%, and slow customs procedures interfere with the free flow of trade. Mozambique is ranked 37th out of 48 countries in the Sub-Saharan Africa region, and its overall score is below the world average. Duties on imported goods range from 0 to 25%. A duty of 20% is levied on consumer goods and a value-added tax of 17% is also assessed at the time of importation.

Customs Classification

Mozambique is a member of the World Customs organisation and does comply with the harmonised customs system.

Import Procedures

Some documents are required to import to Mozambique:

• Import license
• Commercial invoice
• Packing list
• Bill of Entry
• Certificate of Origin
• Transport document (road manifest, AWB or Bill of Lading).
• Cargo release order
• Delivery order
• Inspection report
• Payment receipts

No import taxes, aside from tariffs and VAT, are imposed, except on sugar and some luxury items.  All importers must be licensed by the National Directorate of Trade, which is part of the Ministry of Industry and Commerce.  Registration is straightforward and has not been used as a non-tariff barrier.

Importing Samples

There is no specific procedures for samples shipments. Sample shipments require the same set of documents as a normal shipment.
The value of goods should still appear on the commercial invoice indicating "for customs clearance purpose only'' on the invoice.
Zero value invoices are not acceptable.

To go further, check out our service Import controls and Export controls.

For Further Information

Mozambique Tax Administration
Business Portal for Africa