Special Customs Procedures

Temporary Import and Export

Temporary import allows for goods to enter the country without payment of duties, for a specific purpose, with the objective of re-export after a determined period, without any alteration to the goods apart from that caused by normal use. Temporary Export allows for the export and subsequent re-import of goods under the same conditions. For more information, consult The General Rules on Customs Clearance, Articles 33-37 and for temporary import of vehicles, consult Ministerial Diploma No 15/2002 of 30th January.  


Customs warehouse

This is a warehouse under customs control, allowing goods to be deposited in a safe place while payment of customs duties is suspended. For more information consult The General Rules on Customs Clearance, Article 41 and Ministerial Diploma No 12/2002 of 30th January.  


Duty Free Industrial Zones

This is a physical area for industrial production, where there is free import and export with a suspension of duties. Should goods leave the duty-free zone for the domestic market, this is considered import, and duties would be applied. For more information, consult The General Rules on Customs Clearance, Article 43, and Ministerial Diploma No 202/2010 of 30 January.  
Special economic zones (SEZs) – these are areas covered by specific fiscal and customs regime, such that goods that enter, are transformed and exported are exempt from customs duties. Should goods leave the duty-free zone for the domestic market, this is considered import, and duties would be applied. For more information, consult The General Rules on Customs Clearance, Article 44.  


Authorized Economic Operators

Certain traders (importers, exporters or transit agents) can apply to customs to be recognized as authorized economic operators (AEO), which allows for faster customs processing. The award of the status of AEO is contingent upon a series of conditions aimed at ensuring the compliance and trustworthiness of the trader. For more information, see Ministerial Diploma No 314/2012 of 23rd November.  


Pre-Shipment Inspection 

This is a measure applied to certain goods that should be inspected at their origin before shipment to Mozambique. For more information, consult Ministerial Diploma No 19/2003 of 19th February  and see Preshipment Inspection.  


Abbreviated System For Import and Export declarations

This is an abbreviated form of customs declaration for small quantities of commercial goods. For more information, consult The General Rules on Customs Clearance, Article 8 and the Regulations for Customs Clearance, article 51.  


Simplified System

This is a simplified form of customs declaration used for the import and export of goods and baggage brought by travelers, for their own use, without a commercial objective but which exceeds the personal allowance, and can be used subject to certain conditions. For more information, consult The General Rules on Customs Clearance, Article 9 and the Regulations for Customs Clearance, article 52.  


Proof of Origin

In order to benefit from exemption of duties as foreseen under the SADC protocol, importers must prove the origin of goods to be imported.  Equally, in order for buyers in destination countries within SADC to benefit from exemption of duties on goods exported from Mozambique, proof of origin must be obtained by the exporter. For more information see The General Rules on Customs Clearance, Articles 48-49,  and the List of Export Measures.  


Sealing of Alcoholic Drinks and Manufactured Tobacco

Alcoholic drinks and manufactured tobacco are subject to a tax on specific consumption, and to sealing with a stamp. Imported goods subject to this measure should be sealed prior to import. To check which products are subject to the tax and sealing, consult the commodity search  on this portal. For more information, see Diploma Ministerial No 59/2016 of 14th September.  


Transference

This refers to the transport of goods from one customs area to another, under the control of customs. 


Early Release

This refers to the release of goods, prior to concluded the customs formalities, contingent on a guarantee being paid by the importer. For more information, consult the Regulations for Customs Clearance, article 72.   


Import or Export of goods considered dangerous, inflammable, explosive or damaging to public health 

The entry of such goods into customs areas must be communicated prior to arrival, and special authorization obtained. For more information, contact customs, and consult the Regulations for Customs Clearance as expressed in Ministerial Diploma No 51/2019 of 24th May.  


Allowances and limits for import and export by travellers