In addition to tariffs and VAT, import taxes in Mozambique are primarily applied to sugar and certain luxury items. All importers must obtain a license from the National Directorate of Trade, which falls under the Ministry of Economy. The registration process is generally straightforward and is not considered a non-tariff barrier. However, opaque and bureaucratic import regulations can often lead to delays in the clearance of goods by the Mozambican Tax Authority.
Special Import and Export Requirements and Certifications
All importers and exporters in Mozambique are required to obtain a license from the Ministry of Economy and Finance. Pre-shipment inspections are mandatory for all imports. The importation of live animals, excluding domestic pets, requires veterinary certificates. While sanitary and phytosanitary regulations exist for the importation of foodstuffs and plant materials, they are rarely enforced in practice. Special permits and licenses are required for the importation of pharmaceuticals, firearms, munitions, and explosives.
Warranty and Non-Warranty Repairs
Spare parts imported for repair purposes are subject to standard tariff rates. Goods are typically not shipped to Mozambique for temporary repairs.
Industrial Free Zones and Warehouses
The Agency for the Promotion of Investment and Exports (Agência de Promoção de Investimentos e Exportações; APIEX) is responsible for overseeing the development and management of Special Economic Zones (SEZs) and Industrial Economic Zones (IEZs) in Mozambique. These zones provide financial incentives and tailored services to attract investors. SEZs are designed for the production or transformation of goods for the domestic market, while IEZs are focused on manufacturing goods primarily for export.