Mozambique to charge environmental levy on packaging: Meet the TAE

Login

Register

http://www.clubofmozambique.com/

Mozambique to charge environmental levy on packaging: Meet the TAE

4:38 CAT | 26 Mar 2025

FILE - For illustration purposes only. [File photo: Cooperativa de Educação Ambiental Repensar ]

Mozambique will start charging an environmental levy on packaging imported or produced in the country from 2026, according to a ministerial diploma seen by Lusa today.

The diploma, from the Ministries of Land and Environment, of Finance and of Economy, Industry and Commerce, dated 10 March, establishes the formula for calculating the levy [Taxa Ambiental sobre Embalagem (TAE)], as well as rules and procedures for its application, to come into force within 180 days, although payment of the levy will only take place after one year, to allow the preparation of packaging management plans.

The levy is variable and will be applied to glass, metal, paper, cardboard and plastic packaging, among others. “TAE is levied on all primary packaging either imported or produced in the customs territory, to be placed or placed on the domestic market,” the legislation states, adding that “individuals or legal entities, resident or non-resident, with or without tax domicile in Mozambique” are liable for payment of the levy.

The payment of TAE applies to the import of packaged products, import of packages, manufacture of packaged products and of packaging, packaging, parcelling or bottling, excluding those intended for export, medicines for human use and those covered by the Specific Consumption Tax.

However, the new legislation, which aims to support recycling, provides for compensation for the payment of this levy “when the producer establishes, on its own behalf or through third parties, an internal management system” for such packaging, but limited to 90% of the value.

The formula for calculating the TAE value for each package is “based on the cost of treating waste in the country or abroad”, and the impact factor depends on its weight and material characteristics, and must be paid at the time of customs clearance, in the case of imports, or by national producers when submitting the respective declaration.

Source: Lusa