Library of Congress

Law Library of Congress

The Library of Congress > Law Library > News & Events > Global Legal Monitor

Mozambique: Excise, Customs Changes Adopted

(Sept. 10, 2013) In August 2013, Mozambique announced two changes to its tax regulations. One change, effective August 14, implements Law No. 17/2007 of January 7, 2013, which was published in the country’s Official Bulletin on August 13, 2013. Law No. 17 had set excise duties on manufactured tobacco products, such as cigarettes, at MZM320 (about US$0.01) per thousand packages of 20 units or more; the duty is applicable for packages that sell for at least MZM50. The duty will increase to MZM357 per thousand in 2014 and MZM400 per thousand in 2015. (Anapaula Trindade Marinho, Excise Duty on Manufactured Tobacco – Changes Enacted, TAX NEWS PLATFORM (Sept. 6, 2013), International Bureau of Fiscal Documentation (IBFD) online subscription database.) Mozambique has no general excise tax on raw tobacco, as opposed to manufactured tobacco products. (Mozambique Indirect Taxes, Southern African Development Community website (last visited Sept. 9, 2013).)

The other change impacts customs transit rules. On August 8, 2013, new regulation Diploma Ministerial No. 116/2013 was issued by the Minister of Finance and published in the Official Bulletin. It lists in an annex which goods are exempt from the requirement of depositing a payment as guarantee against any future customs duties. (Anapaula Trindade Marinho, New Customs Transit Regulation Enacted, TAX NEWS PLATFORM (Sept. 6, 2013), IBFD.)