Mozambique Import Duties & Taxes Explained

Import duties in Mozambique range from 0–20%, with consumer goods typically charged at 20% and electronics also at 20% (basic computing equipment may be 7.5%–10%). Your shipment will also be subject to 16% VAT on the total landed cost, and taxes apply to virtually all items since Mozambique has no significant de minimis threshold.

You will typically pay Import Duty (0–20%) and a 16% Value Added Tax (VAT) on almost all items. These charges are calculated based on the total landed cost, which includes your item value, shipping, and insurance.

The 16% VAT is applied to the sum of your CIF value (item cost plus shipping and insurance) plus any Import Duty charged. This means you pay tax on the total landed cost, not just the product price.

No, Mozambique does not have a significant de minimis threshold for courier shipments. You should expect to pay import duties and VAT on virtually all incoming shipments regardless of the item's value.

Yes, certain non-essential or luxury goods like high-end electronics and cosmetics may be subject to a Specific Consumption Tax (ICE). This tax varies widely but can range from 15% to 30% on top of standard duties.

The Mozambique Tax Authority (Autoridade Tributária de Moçambique) determines the charges, but your carrier usually collects them upon arrival. You will need to settle these fees with the carrier before your shipment is released for delivery.

Yes, carriers like DHL or FedEx typically charge a brokerage or disbursement fee for managing the paperwork and paying taxes on your behalf. These fees often start around $15–$30 USD or are calculated as a percentage of the taxes paid.

You must provide your NUIT (Mozambican Tax Identification Number) or passport number to the carrier to facilitate customs clearance. Ensure your commercial invoice is detailed, as Portuguese translations may be required for official disputes.

Yes, taxes apply to used or second-hand items based on their current market value as determined by customs. The same duty and VAT rates apply regardless of whether the item is new or previously owned.

You can estimate costs by adding 20% for duty and 16% VAT on the total landed cost (item value plus shipping), though specific rates vary by product. Remember to also factor in potential carrier handling fees of $15–$30 USD.