Skip to end of metadata
Go to start of metadata

Mozambique Customs Information

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

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:

  1. As shipping documents are received, the appointed clearing agent is asked to prepare a bill of entry
  2. The bill of entry and the shipping documents are attached to the application for Certification for the Entry of Goods Duty Free for Privileged Persons or Organizations and submitted to the MRA Regional Office for certification
  3. The application shall list details such as the name of the organisation and address, description of goods and value of the commodity in Moçambique Meticais and customs procedure codes
  4. The common regime for imports on IM4 (Imported consumable goods) is 4000 and Customs Procedure Codes(CPC) for the privileged organisation or persons are CPC 4000430 for personal effects and 4000445/215 for goods to be used by the organisation and the application must be signed by the signatory of the organisation

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)

 

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

 

 

 

 

 

 

Additional Notes

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)

 

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

Please note: These requirements apply to the UN and NGO’s alike

  • Food commodities such as Maize, CSB, DSM, Millet, Rice & Vegetable Oil require import permits prior to importation
  • The INGC requires input from the destination province to confirm the need for the imported commodities
  • Medicines, Pestecides and Communition Equipment requires previeus authorisation from the governemt instituion
  • During an emeregency the importation process is conducted through the INGC
  • Importation of office supplies are conducted through the Ministry of Foreign Affairs

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:

Mozambique Customs Information Additional Information