Mozambique - Country Commercial Guide
Import Requirements and Documentation
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Import Taxes and License Requirements

Aside from tariffs and VAT, import taxes are only imposed 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 is not considered a non-tariff barrier. However, opaque and bureaucratic import regulations can delay the clearance of goods from the Mozambican Tax Authority.

Special Import and Export Requirements and Certifications

All importers and exporters must be licensed by the Ministry of Industry and Commerce. Pre-shipment inspections are mandatory for all imports. The importation of live animals (other than domestic pets) requires veterinary certificates. Sanitary and phytosanitary requirements exist in legislation for the importation of foodstuffs and plant materials but are rarely enforced in practice. Special import permits and licenses are necessary for pharmaceuticals, firearms, munitions, and explosives.

Warranty and Non-Warranty Repairs

Spare parts imported for repair purposes are subject to normal tariffs. Goods are not normally shipped to Mozambique for temporary repair.

Industrial Free Zones and Warehouses

The Agency for the Promotion of Investment and Exports (Agência de Promoção de Investimentos e Exportações; APIEX) is the agency responsible for developing and managing Special Economic Zones (SEZ) and Industrial Economic Zones (IEZ). These zones offer financial incentives and specialized services for investors. SEZs are intended for the production or transformation of goods to be sold into Mozambique, while IEZs focus on the manufacturing of goods for export.