CUSTOMS DUTIES: MOZAMBIQUE TO ESWATINI

Overview of Customs Duties from Mozambique to Eswatini

Trade between Mozambique and Eswatini is governed by regional customs frameworks and bilateral trade relationships. Eswatini, as a member of the Southern African Customs Union (SACU) since its establishment in 1910, applies a common external tariff structure to imports from non-SACU countries, including Mozambique. Understanding the customs duties, documentation requirements, and regulatory framework is essential for exporters shipping goods from Mozambique to Eswatini.

Customs and Excise operations in Eswatini are administered by the Eswatini Revenue Authority Customs and Excise Department in accordance with the Customs and Excise Act of 1971. All goods entering Eswatini from Mozambique must comply with SACU tariff schedules and local import regulations.

General Duty Rates

Eswatini applies SACU common external tariffs to goods imported from Mozambique. The following table outlines typical duty rate ranges by product category:

Product Category	Typical Duty Rate	Notes
Raw Materials & Minerals	0-15%	Varies by HS code classification
Agricultural Products	Varies by HS code	Contact customs authorities for specific rates
Textiles & Apparel	Up to 30% or higher	Apparel items typically subject to higher rates
Machinery & Equipment	0-20%	Varies by HS code - contact our experts
Chemical Products	Varies by HS code	Contact customs authorities for specific rates
General Merchandise	0-30%	Varies by HS code classification

Important Note: SACU tariff rates generally range from 0 to 30 percent, with some product categories subject to higher rates. The specific duty rate for your goods depends on the Harmonized System (HS) code classification. For precise rates applicable to your products, consult the Eswatini Revenue Authority or contact trade specialists.

Required Documentation

• Commercial Invoice - Original and copies, detailing product descriptions, quantities, and values
• Packing List - Itemized breakdown of goods and packaging specifications
• Bill of Lading or Airway Bill - Original shipping documentation
• Certificate of Origin - Confirming country of origin (Mozambique)
• Import License - If required for specific product categories
• Customs Declaration Form - Completed according to Eswatini Revenue Authority requirements
• Product-Specific Certificates - Health, safety, or quality certificates as applicable
• Insurance Documents - Proof of cargo insurance if applicable

Important Regulations

Customs Administration: All imports are processed through the Eswatini Revenue Authority Customs and Excise Department. Goods must be declared upon arrival, and tariffs are assessed based on the declared value and HS code classification.

Prohibited and Restricted Items: Certain products may be subject to import restrictions or prohibitions. These may include specific agricultural products, dangerous goods, and items requiring special permits or licenses. Verify restrictions with Eswatini customs authorities before shipment.

Valuation: Customs duties are calculated on the Cost, Insurance, and Freight (CIF) value of goods. Accurate invoicing and valuation declarations are critical to avoid delays and penalties.

Compliance: All goods must comply with Eswatini labeling and marking requirements, as well as applicable safety and quality standards for the product category.

Trade Agreements

Southern African Customs Union (SACU): Eswatini is a member of SACU, the world's oldest customs union established in 1910. While Mozambique is not a SACU member, goods from Mozambique are subject to SACU's common external tariff. South Africa generally sets the tariff schedule for SACU in consultation with member states including Eswatini.

Regional Trade Frameworks: Trade between Mozambique and Eswatini may also be facilitated through Southern African Development Community (SADC) protocols, which provide for preferential trade arrangements among member states.

For current information on duty rates, regulations, and documentation requirements, contact the Eswatini Revenue Authority Customs and Excise Department or consult with a licensed customs broker operating in Eswatini.