Mozambique: General rules for customs clearing of goods

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Mozambique: General rules for customs clearing of goods

11:21 CAT | 06 Jun 2017

Comexblog / The object covered now includes the control and customs clearance of goods, commodities, values and their means of transport

Legal firm SAL & Caldeira Advogados notified 2 June 2017 to the business community that the Decree No. 9/2017 of 1 April, which refers to the General Rules for Customs Clearance (“the Decree”), was approved and repels the previous Decree No. 34/2009 of 6 July.

Among the amendments made, SAL & Caldeira highlighted seven key features of the new decree. In the provision of services for the supply of potable water through the public network, VAT is now levied on 75% of the taxable amount. The object covered now includes the control and customs clearance of goods, commodities, values and their means of transport.

The customs clearance takes place at the customs post of entry of the goods, commodities, values and means of transport and this clearance may be accom-plished through a Single Document (Documento Único – “DU”) or Simplified Single Document (Documento Único Simplificado – “DUS”).

In addition to the Abbreviated System, which applies to the import and export of goods in reduced quantities, the Decree introduces a new system, the Simplified System, which is used in the import and export of goods brought by travelers in excess of their baggage allowance, for personal use and non-commercial purposes.

The fee payable for customs services, previously set at the value of 2.500,00 MT (two thousand five hundred meticais) for each operation, has also be amended and now each operation has its specific fee. Another addition made by the Decree is the usage fee for temporary importations, being the imported goods subject to the payment of a usage fee while in nation-al territory.

The 10% fee that used to be payable as a fine for lack of pre-shipment inspection in cases where it was required by law, in an import process, was repealed, and fines which are now imposed will now be established in specific legislation.

Also, special customs regimes now cover Cabotage and Special Economic Zones. However, it should be noted that almost all articles have been adjusted in some way, including those relating to Definitions, in which the legislator added terms that are relevant to the new rules on customs clearance of goods, commodities, values and their means of transport.

Source: salcaldeira.com