Mozambique Import Tax

Mozambique, located on the southeastern coast of Africa, is a rapidly developing economy with vast natural resources and a strategic position along the Indian Ocean. The country’s import and customs tariff system plays a crucial role in regulating trade, supporting domestic industries, and ensuring that imports comply with national standards. Mozambique has been a member of the Southern African Development Community (SADC) and the World Trade Organization (WTO), which influences its trade agreements and customs regulations. Additionally, Mozambique is part of the Southern African Customs Union (SACU) and the Common Market for Eastern and Southern Africa (COMESA), which also impact the import tariff structure.

In recent years, Mozambique has witnessed a growing demand for both raw materials and manufactured products, particularly as its economy continues to modernize. The tariff system in Mozambique is designed to encourage economic development by protecting local industries while facilitating trade through preferential agreements with regional and international partners.


Customs Tariff Rates for Products Imported to Mozambique

Mozambique Import Tax

Mozambique’s customs tariffs are structured under the guidelines of the SADC Trade Protocol and the COMESA Free Trade Area, with the goal of facilitating regional trade while protecting domestic industries. The government imposes import duties on a wide range of products, including agricultural goods, machinery, electronics, chemicals, and energy products. Mozambique also uses a Harmonized System (HS) Code to classify imported goods, which helps determine the applicable tariff rates. Below, we will explore the tariff structure for several key categories of products imported into Mozambique.

1. Agricultural Products

Agriculture remains a key sector in Mozambique, and the import of agricultural products is vital to meet domestic demand. Imported agricultural products often come from both regional partners within SADC and international trade partners. Tariff rates for agricultural goods are generally high to protect local farmers and promote domestic production.

Key Tariff Categories for Agricultural Products

  • Cereals (HS Codes 1001-1008)
    • Rice: 10% (non-SADC countries), 0% (SADC and COMESA countries)
    • Wheat: 5% (non-SADC countries), 0% (SADC and COMESA countries)
    • Maize: 10%
  • Fruits and Vegetables (HS Codes 0801-0810)
    • Fresh Fruits (e.g., apples, oranges): 15% (non-SADC countries), 5% (SADC and COMESA countries)
    • Tomatoes: 15% (non-SADC countries), 5% (SADC and COMESA countries)
    • Potatoes: 5%
  • Meat and Animal Products (HS Codes 0201-0210)
    • Beef: 15%
    • Poultry: 10%
    • Pork: 15%
    • Dairy Products: 10%
  • Oilseeds and Nuts (HS Codes 1201-1214)
    • Sunflower Seeds: 10%
    • Groundnuts: 10%
    • Soybeans: 10%

Special Import Duties for Agricultural Products

  • Imports from the European Union (EU)
    • Mozambique has an Economic Partnership Agreement (EPA) with the EU, which allows preferential treatment for certain agricultural products. Under the EPA, agricultural products like fruits and vegetables imported from the EU can benefit from reduced or zero tariffs.
    • For example, imports of certain fruits, such as apples or citrus, may enter Mozambique duty-free if they originate from the EU.
  • Imports from SADC and COMESA Countries
    • Mozambique’s participation in the SADC and COMESA trade agreements allows for preferential tariff treatment on agricultural products imported from member countries. Products like maize, rice, and meat products imported from these countries typically have reduced or zero tariffs.

2. Manufactured Goods and Industrial Products

Mozambique imports a variety of manufactured goods, including machinery, vehicles, chemicals, and consumer goods. Many of these products are essential to the infrastructure development and modernization of the country. The tariff rates for manufactured goods vary based on the type of product and the country of origin.

Key Tariff Categories for Manufactured Goods

  • Machinery and Electrical Equipment (HS Codes 84, 85)
    • Electrical Transformers: 10%
    • Generators: 10%
    • Computers and Data Processing Equipment: 5%
  • Vehicles (HS Codes 8701-8716)
    • Passenger Cars: 20%
    • Commercial Vehicles: 15%
    • Parts for Motor Vehicles: 15%
  • Chemical Products (HS Codes 2801-2926)
    • Fertilizers: 5%
    • Pharmaceutical Products: 10%
    • Plastics and Polymers: 5-10%
  • Textiles and Apparel (HS Codes 6101-6117, 6201-6217)
    • Garments: 15%
    • Footwear: 20%

Special Import Duties for Manufactured Goods

  • Imports from the EU
    • Goods imported from the European Union, particularly machinery, electronics, and vehicles, may benefit from preferential tariff rates under Mozambique’s EPA with the EU. In some cases, these goods may enter Mozambique at reduced or zero tariffs.
  • Imports from SADC and COMESA Countries
    • As a member of both SADC and COMESA, Mozambique offers preferential tariff rates on manufactured goods coming from these regions. For example, vehicles, machinery, and textiles from SADC member countries typically benefit from lower tariffs compared to imports from non-SADC countries.
  • Imports from China and Other Third Countries
    • Imports from China and other non-SADC countries are subject to standard tariffs, which can be higher compared to regional imports. Products like electronics and consumer goods from China often carry tariffs of 10-20%, depending on the type of product.

3. Consumer Goods

Mozambique imports a wide variety of consumer goods, including electronics, clothing, and household products. These products are crucial to meet the demands of the population, especially in urban centers like Maputo and Beira.

Key Tariff Categories for Consumer Goods

  • Electronics and Electrical Appliances (HS Codes 84, 85)
    • Smartphones: 15%
    • Laptops and Computers: 10%
    • Household Appliances (e.g., refrigerators, washing machines): 20%
  • Clothing and Footwear (HS Codes 6101-6117, 6401-6406)
    • Garments: 15%
    • Shoes: 20%
  • Household Items and Furniture (HS Codes 9401-9403)
    • Furniture: 20%
    • Kitchenware: 10%

Special Import Duties for Consumer Goods

  • Imports from the EU
    • Under the EPA between the EU and Mozambique, consumer goods such as electronics, household appliances, and clothing may benefit from reduced or zero tariffs if they meet specific rules of origin. For example, smartphones and laptops from the EU may enter at a reduced rate compared to imports from non-EU countries.
  • Imports from China and Other Third Countries
    • China is one of the largest suppliers of consumer goods to Mozambique. Products such as clothing, electronics, and household appliances imported from China are subject to higher tariffs (typically 10-20%) compared to those from regional trade partners.

4. Raw Materials and Energy Products

Mozambique is heavily reliant on imports for energy products, including oil, gas, and coal. While the country has significant natural gas reserves, it still depends on imports for oil and certain other raw materials needed for its industries.

Key Tariff Categories for Raw Materials and Energy Products

  • Crude Oil and Petroleum Products (HS Codes 2709-2713)
    • Crude Oil: 0% (duty-free for energy security reasons)
    • Refined Petroleum Products: 10%
  • Natural Gas (HS Codes 2711-2712)
    • Natural Gas: 0% (imported duty-free)
  • Metals and Minerals (HS Codes 7201-7408)
    • Iron and Steel: 5-10%
    • Copper: 5%

Special Import Duties for Energy Products

  • Imports from SADC and COMESA Countries
    • Some energy products, such as refined petroleum, are imported from neighboring SADC countries and may benefit from preferential tariffs under regional trade agreements. For example, petroleum products from South Africa may be subject to lower tariffs.
  • Imports from Other Countries
    • Energy products from other countries outside the SADC and COMESA regions are typically subject to the general import duty of 10% for refined petroleum, while crude oil imports are duty-free.

Country Facts

  • Official Name: Republic of Mozambique
  • Capital City: Maputo
  • Three Largest Cities:
    • Maputo (capital)
    • Beira
    • Nampula
  • Per Capita Income: $500 (approximate, as of the latest estimates)
  • Population: 33.5 million
  • Official Language: Portuguese
  • Currency: Mozambican metical (MZN)
  • Location: Southeastern Africa, bordered by Tanzania to the north, Malawi, Zambia, and Zimbabwe to the west, South Africa and Eswatini (Swaziland) to the south, and the Indian Ocean to the east

Geography, Economy, and Major Industries

Geography

Mozambique is located on the southeastern coast of Africa, with a long coastline along the Indian Ocean. The country is bordered by Tanzania to the north, Malawi, Zambia, and Zimbabwe to the west, and South Africa and Eswatini to the south. Mozambique is characterized by a diverse landscape, including coastal plains, plateaus, and mountain ranges. The Zambezi River, one of Africa’s longest rivers, flows through central Mozambique and is an important feature in the country’s geography.

Mozambique enjoys a tropical climate, with distinct wet and dry seasons. The coastal region is typically hot and humid, while the interior experiences more temperate conditions.

Economy

Mozambique’s economy is considered one of the fastest-growing in Africa, driven by its abundance of natural resources, including coal, natural gas, and hydroelectric potential. The country has experienced rapid economic growth since the end of its civil war in the early 1990s, with significant foreign investment in its resource sectors.

The economy is largely dependent on agriculture, mining, and energy, but services, particularly in the tourism and banking sectors, have grown rapidly. Mozambique has attracted significant foreign investment, particularly in the mining and energy sectors, with large-scale projects involving natural gas and coal extraction.

Major Industries

  • Agriculture: Agriculture plays a key role in Mozambique’s economy, with crops like cassava, maize, sugarcane, and tobacco being important exports. Livestock farming is also important in rural areas.
  • Mining: Mozambique has significant mineral resources, including coal, natural gas, and precious metals. Coal and natural gas have become important export commodities, attracting foreign investment.
  • Energy: The country has considerable hydroelectric potential, particularly with the Cahora Bassa Dam, one of the largest hydroelectric projects in Africa. The growing natural gas industry also plays a key role in the economy.
  • Tourism: Mozambique’s natural beauty, including pristine beaches and wildlife, has made it a popular tourist destination. Tourism is increasingly seen as a vital sector for diversifying the economy.