Law No. 11/2016, of 30 December 2016, which approves a new Customs Tariff Schedule and related Preliminary Instructions, was published in the Official Gazette. The Customs Tariff Schedule entered into force on 1 January 2017.

The following changes are particularly noteworthy:

1. Clarification of the concept of customs territory, now clearly including zones over which Mozambique has sovereign rights with respect to prospecting, exploration and production of natural resources (such as the Exclusive Economic Zone);
   
   
2. Introduction of a fee for using goods placed under the temporary import regime, which shall be levied on the value of the goods' depreciation during their stay in the Mozambican customs territory;
   
   
3. Special rules for importing equipment and means of transportation to be used under financial lease agreements;
   
   
4. Duty free admission of goods carried in travelers’ luggage set at a maximum of MT 12,500.00;
   
   
5. Modifications to the type of goods eligible for customs exoneration/reductions;
   
   
6. Removal of the special rate applicable to the Republic of South Africa. These goods shall henceforth be subject to the preferential SADC rate.

For more information, please contact:

[email protected]
[email protected]