Goods are imported into Mozambique when they enter Mozambique’s customs territory. Different rules apply to imports depending on whether they are commercial or non-commercial in nature. (Articles accompanying a traveler, such as personal clothing articles in actual use and small quantities of tobacco and alcohol, or samples are usually considered to be non-commercial and duty and tax exempt).
Conversely, goods are exported from Mozambique when they leave Mozambique’s customs territory.
Transit is a regime whereby goods cross Mozambican customs territory, en route to another destination, i.e. not intended for sale in Mozambique.
For specific information on import, export and transit processes, see the links below: