In a newsletter sent today, Maputo Corridor Logistics Initiative highlights the “important Circular No 07/DGA/2018 from the Autoridade Tributaria de Moçambique’s on the inclusion of the loading, unloading and handling rates on imported goods in the Customs Value”. Please read below:
There has been several amendments to Mozambican Laws that have an impact on Corridor activities, eg.Amendments to the Specific Regime of Taxation and Fiscal Benefits of Petroleum Operations and the Commercial and Foreign Exchange Control. Of specific interest is the amendments to the
Customs Tariff and Excise Duty:
With effect from January 1st, 2018, it was published in the Bulletin of the Republic Law No 18/2017 of December 28, concerning the revision of the text of Customs Tariff, approved by Law No 11/2016 of December 30 and has resulted in the following changes:
- Creation of new tariff headings, as a result of the taxation of a new beer produced from maize.
- Withdrawal of the tax exemption (customs duties) on the import of frozen fish (carapau) (outside SADC), now taxed at a 20% rate.
- Increase in the surcharge on imports of Portland Cements (tariff heading 2523.29.00) from 10,5% to 20%.
- Reduction of customs duty rates (20% to 7,50%), of certain goods used by the printing industry.
Introduction of surcharge in the importation of the following products:
- Goods of textile materials and similar goods, used, with a surcharge of 25MZN / kg;
- Electric conductors, with a surcharge of 10%.
The new Code on Excise Duty (Law No 17/2017 of 28 December which amended Law No 2/2013 of December 7, 2007 with effect from 1 of January 2018) covers the following main changes:
- Increase in the minimum taxation amounts for 2018, 2019 and 2020.
- Introducing minimum values for beer taxation for 2018, 2019 and 2020 and reduced rates of 20%, 25% and 30% in the 1st, 2nd and 3rd year respectively for new brewery undertakings under tariff heading 2203.00.10
- Amendment of the formula for calculating the minimum values for the taxation of spirits. The revoked Code provided for a single minimum value of 120MZN / L, and the new code predicts for a minimum value per litre per each 100% of alcoholic strength in volume.
- The distinction between hard and soft packets has been removed in tobacco taxation;
- Creation of new categories in cosmetic products (baby powder, retail bottled, skin and glycerine lotions), which will allow the reduction of tax rate;
- Addition of plastic bags to excise duty and introduction of minimum values for 2018, 2019 and 2020;
- Creation of the concepts of “used vehicles with more than 7 years” and “new and used vehicles under 7 years” in the taxation of vehicles;
- Reduction of tax rates for new and used vehicles with less than 7 years.
Source Deloitte Touche Moçambique.
Source: MCLI
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