CUSTOMS DUTIES: FRANCE TO MOZAMBIQUE

Overview of Customs Duties from France to Mozambique

When exporting goods from France to Mozambique, exporters must navigate Mozambique's customs regulations and tariff structure. Mozambique maintains a trade-weighted average tariff rate of 7.1%, with individual duty rates ranging from 0 to 25% depending on the product classification. Additionally, a value-added tax (VAT) of 16% is assessed at the time of importation on most goods. Understanding these requirements is essential for accurate cost calculations and compliance with Mozambique's customs procedures.

It is important to note that Mozambique's customs procedures can be slow, which may impact the free flow of trade. French exporters should plan accordingly and ensure all documentation is properly prepared to minimize delays at the port of entry.

General Duty Rates

The following table outlines the typical duty rates applied to imported goods in Mozambique:

Product Category	Duty Rate	Additional VAT
Consumer Goods	20%	16%
Various Imports (General Range)	0% - 25%	16%
Specific Products (HS Code Dependent)	Varies by HS code	16%

For precise duty rates on specific products, exporters should consult the Customs Info Database tariff look-up tool available on trade.gov (free registration required) or contact customs authorities in Mozambique directly. Duty calculations must include both the base tariff and the 16% VAT assessed upon importation.

Required Documents

The following documentation is typically required when exporting goods from France to Mozambique:

• Commercial Invoice - detailing the goods, quantities, unit prices, and total value
• Packing List - specifying the contents and weight of each package or container
• Bill of Lading or Airway Bill - proof of shipment and transportation
• Certificate of Origin - confirming the country of origin (France) and eligibility for any applicable trade preferences
• Import License - where required by Mozambique for specific product categories
• Customs Declaration Form - completed according to Mozambique's customs requirements
• Insurance Certificate - if goods are insured during transit
• Product-specific certifications - such as health certificates, quality certifications, or compliance documentation as required

Important Regulations

Exporters from France should be aware of the following key regulations and considerations:

• Prohibited and Restricted Imports: Certain goods may be prohibited or restricted from entry into Mozambique. Verify that your products are not on the restricted list before shipping.
• Labeling and Marking Requirements: All imported goods must comply with Mozambique's labeling and marking requirements, which may include product information in Portuguese.
• Trade Barriers: Be aware that trade barriers may exist for certain product categories. Research sector-specific regulations before export.
• Customs Procedures: Allow additional time for customs clearance, as procedures in Mozambique can be slower than in some other countries.
• VAT Assessment: The 16% VAT is assessed on the customs value of imported goods and must be paid upon importation.
• Temporary Entry: If goods are being temporarily imported, special procedures and documentation may apply.

Trade Agreements

France, as a member of the European Union, may benefit from various trade agreements that could affect tariff rates when exporting to Mozambique. Potential preferential trade arrangements include:

• EU Trade Agreements: The European Union maintains trade relationships with Mozambique that may provide preferential access or reduced tariff rates for certain EU products.
• Preferential Origin: Products of EU origin may qualify for preferential treatment under applicable trade agreements, potentially reducing or eliminating certain duties.
• Certificate of Origin: A valid Certificate of Origin is essential to claim any preferential tariff treatment available under trade agreements.

For the most current information on applicable trade agreements and preferential rates, consult with the French customs authority (Douanes) or contact the Mozambique Ministry of Industry and Commerce directly.