Legalised means that the documentation complies with the procedures of the suppliers, the first consignees if these are different from the entity requesting the clearance, the transporters, the fiscal taxation points or that of any other stakeholder, with no further action being required by the clearing agent in order to enable him/her to present the customs declaration in the formula of the DU or in any other formula foreseen by law;
Prepare the documentation and classify it according to the laws and regulations and the classification and codification techniques for goods, without any external interference;
Issue the final invoice (account) on an official form from the Customs Brokers Association, specifying all the expenses incurred by the clearing agent, annexing the respective official supporting documents, and the clearing agent’s fees;
A clearing agent may perform some tasks not specific to the clearance of goods at Customs, but that are directly linked to it, such as, for example, payment of fees to institutions who deliver or receive and store the cargo before, during or immediately after receiving customs clearance, if the necessary conditions are available, if these tasks can be performed and if the clearing agent has received the necessary funds to cover these expenses. When the Clearing agent is requested to, and has agreed to do so, these tasks should be remunerated based on the number of people involved, the distances travelled, the time spent and the expenses incurred.
The actual verification of goods must be done in the presence of the consignees, who must have the necessary funds available and pay, directly, for the respective expenses.
The client shall be responsible for the transport of goods, for whatever purpose.
Activities carried out in connection with the goods before or after they have received customs clearance, and which are not activities relating to Customs, must be carried out in full by the clients, and shall include the responsibility for subsequently presenting supporting documents to Customs, should it be necessary.
On the other hand, forwarding agents may not receive mandates for direct representation. Their activity is carried out based on a mandate for INDIRECT representation, i.e., acting in their own name on behalf of another entity/person in handling freight belonging to non-residents within the Mozambican territory , and, in these circumstances, they may not intervene in the clearance of goods, including customs declarations for goods in international transit, which continue to be the exclusive responsibility of clearing agents in the exact terms of article 13 of the Regulations on the Customs Clearance of Goods, approved by Decree 18/2011, of the 26th of May.
Documents delivered by post or by fax will be handled in the same way. We cannot accept responsibility for documents not delivered officially or by the system. (For your own safety, do not deliver documents without receiving the respective confirmation of receipt of documents);
Once the orders have been prepared, a requisition for funds will be issued, with an estimate of the costs to clear the goods through customs, which will be sent to you by fax or by email;
The funds must be paid to our treasury (finance department) before the date of arrival of the goods, and a receipt for the amount paid will be issued (For your own safety, payments must be made exclusively to our finance department, against receipt for the payments made). If the amounts are paid directly into any of our bank accounts, you must send us a notification with a copy of the proof of payment;
Declaration to control bank operations corresponding to the payment of goods to the supplier (document identical to the Banking Intermediation Commitment Agreement in use for exports);
Importers must ensure tht the shipping agencies mention all of the components of the freight in the transport document, including the freight components that are to be paid at destination to guarantee that the freight value is fully included in the CIF value for purposes of payment of customs fees;
After this period the equipment must be re-exported or, if not re-exported, duties must be paid on the equipment by applying the customs value at the time of entry, in foreign currency converted into Meticais at the exchange rate on the date of payment of the duties, at the rates appearing in the temporary import permit.
A declaration of the value, or a substitute document, detailing the equipment being temporarily imported, with an indication of the makes, reference or serial numbers and other means of identifying the equipment, which can be used to counter-check the equipment at the time of re-exportation;
Based on this declaration of the value, an application must be submitted to the Director General of Customs requesting the respective permit with a summary table listing all of the equipment, with their value, makes and reference numbers, as well as a sum of the duties owed and mentioning the type of guarantee to be provided;
Once the authorisation has been given, the temporary import permit is processed beginning, compulsorily, at the head office of the respective Customs point, due to the need to monitor the deadlines and collateral, and is then continued once the guarantee has been provided to the respective terminal receiving the merchandise.
According to law, the termporary importation of vehicles regime is only granted if the vehicles have ownership titles and if they have vehicle registration data. Otherwise, the temporary import of vehicles regime shall not be granted.
The temporary importation of vehicles is foreseen in separate legislation and is done through the issuance of a temporary import license, valid for one year and renewable for one additional year, where duly justified.
The Director General of Customs has the competence to grant this regime. Applications are analysed on a case-by-case basis, and the authorisation consists of a model m-23/C temporary import licence, valid for a maximum of two years.
Goods exported to undergo improvements, refurbishment and repairs, or that are to be worked on, may be temporarily exported upon authorisation from the Director General of Customs and must be re-imported, as a rule, within one year.
Failure to re-import within 30 days after the specified period is considered a transgression and, after this time, is punishable as per special legislation in terms of the law.
If goods are to be temporarily re-exported for purposes of being repaired in terms of the supplier’s warranty, this must be mentioned and recorded in the temporary export permit, so that the goods are not charged import duties upon re-importation.
During re-importation, the goods must pay duties on the value of the repairs, refurbishment or improvements carried out, with the exception of those goods not repaired or refurbished, or that were repaired while still under the supplier’s warranty.
Once the goods have been re-exported and proof is provided that they have left the national territory, the temporary import permit is cancelled and the collateral returned, with the costs owed by law.
In the case of goods leaving from a different customs point than where the re-export process was processed, the company re-exporting the goods must present proof that the goods crossed the national border, by presenting the model I.4 consignment note, or the transit clearance, with the endorsements confirming the exit at the respective exit border post.
This is the regime in which goods originating abroad and destined for the Country, which have not been cleared from fiscal action, are transferred from one customs office to another customs office, where the goods are subject to customs clearance of imports.
The transfer is subject to a surety for the levies owed, which is returned once the interested party has provided proof, by presenting certified documents, that the goods have been delivered to the destination customs office.
Customs Transit is the regime for the circulation, within the national customs territory, of goods from outside the country to another point inland, free from import duties and other charges, through the provision of a guarantee and under customs control.
The entry and exit of Customs Transit goods must be declared to Customs by the freight forwarder, represented by the clearing agent and presenting the respective transit declaration and the cargo and transport documents.
In bills of lading for goods in the international Customs Transit regime, the consignee has to be a forwarding agent who acts with an indirect representation mandate, i.e., in his name and representing a non-resident entity.
International transit is subject to surety for the levies due, which is returned once the interested party has justified, by presenting certified documents, that the goods have been delivered to the destination Customs Transit office or the Republic of Mozambique exit border
It is mandatory for freight forwarders to be registered with Customs, and their licenses must specify the locations where they are authorised to exerecise their activity.
If the CLIENT is granted fiscal benefits as a result of investment projects, approved by the Centro de Promoção de Investimentos or based on applicable legislation, the fiscal and customs benefits relating to the importation of goods can only be granted once the procedures approved by Customs are complied with, as listed below:
Issuance of authorisation (model I.2 list) for each importation, containing a description of the goods on the invoice, with the condition that these goods are previously included in the model I.4 List – maximum time for issuance – 10 days
This means that, if the fiscal benefit is granted for specific goods being imported, the model I.2 list must be issued before the goods come into the Country, and if the goods are included in the list of goods subject to pre-shipment inspection, the pre-shipment inspection must be carried out before the goods are shipped and the respective inspection certificate has to be in the possession of the importer before the goods enter the Country. IF goods subject to pre-shipment inspection have not been inspected before shipping, such inspection shall be carried out once they have been off-loaded in Mozambique, with costs paid as indicated in the respective regulations.
If the goods enter the Country before the exemption of fees is granted, the customs clearance process can only be performed once collateral is given, covering the value of the customs duties owed, upon specific authorisation granted by the Director General of Customs.
Goods must be described in the same order in which they are listed on the invoice and with the same exact CIF values (cost, insurance, freight) – the consolidation of different items on the invoice is not permitted, even if they belong to the same code in the Nomenclature of the Harmonized System
Proof from the Department for the Prevention and Combat of Natural Disasters (DPCCN), certifying the goods and quantities to be distributed, as well as an indication of the locations benefiting from them, together with the reasons supporting the need for such distribution.
If you have submitted your documentation directly to the DRA, you will receive a response within a maximum of 15 (fifteen) days. If you have submitted your documentation to a Customs Office, the response shall be given within 30 (thirty) days. ( Note:- These deadlines are not realistic – the period for the issuance of models I.2 may vary between 45 and 60 days)
Authorisation for Exemption:- When the application for exemption/ reduction of duties is authorised, the DGA/DRA issues a model I.2
Certify that you have all the necessary documents to proceed with the importation. If you do, complete the DU (Single Document – form used to present the customs declaration), listing the goods in the same order and with the same value described on the invoice and in model I.2. Submit these documents to the Customs Office where the goods will be entering.
Exemptions granted through model I.2 are valid for a period of 180 days as from the date of issuance. This period may be extended for equal periods of 90 days, up to a maximum of 360 days, based on a duly justified application.
Refusal of request for exemption:- When the application for exemption/ reduction of duties is refused, the DGA/DRA issues a model I.3
You may submit a new application, completing another model I.1 and I.2 (list). Before doing so, carefully analyse the reasons for the refusal and see how you should deal with the issues raised in model I.3. Customs will give you an answer within 15 (fifteen) days.
The exemption may be cancelled if the Customs Officer concludes, upon checking the goods, that the value stated on the import DU is higher than that mentioned in model I.2, or if the goods have been misclassified in model I.2 and, as a result, there is a change in the amount of duties to be paid. The cancellation of the fiscal benefit will cover only the goods whose codes on the NSH have been incorrectly stated, without prejudice to the exemptions granted to other goods mentioned on the same model I.2 form and respective import DU.
When a project is submitted to the CPI (Centro de Promoção de Investimentos) or to GAZEDA, the model I.4 form (comprehensive list) must be presented, listing the equipment and goods intended to be imported during the project implementation period using the NSH codes, with a description of the equipment or goods, the category of the goods as mentioned in the customs tariff (Category K), value and other requested information;
Do not forget that, in principle, only goods classified in category K enjoy exemption of duties and VAT, unless the goods classified in other categories are specifically mentioned in the Authorisation for Investment.
The process presented in this document is not applicable to the request for exemption for goods belonging to miners and for diplomats - there are special procedures applicable for them.
Present the pro-forma invoice with the description of the goods, their FOB value (partial and total), the value of other expenses incurred up to the time of shipping at origin, the freight and insurance costs, the net and gross weights (approximate), the packing list (if possible), the expected means of transport, the port of shipment and port of destination, the full address of the supplier and of the importer, including telephone and fax numbers and other relevant information for pre-shipment inspection purposes and for issuance of the Inspection Certificate;
Goods subject to pre-shipment inspection and that are shipped without being inspected or for which the inspection is not considered satisfactory, and where the issues raised by ITS have not been resolved, shall be subject to post-shipment inspection at the port of destination, at the expense of the importer, and to the payment of a fine corresponding to 10% of the customs value determined for the goods after inspection. The fines shall be compounded in cases of repeat infringements and may result, in the case of frequent repetition of the infractions, in the cancellation of the importer’s licence (registration).
The importer is entitled to challenge any reference contained in the Inspection Certificate with which the importer does not agree and, if these differences are not resolved by mutual agreement, to clear the goods from customs after providing surety for the highest duties (if applicable), until a final decision is reached by the competent entity.
Importers (in coordination with their clearing agents) must request their suppliers to send an email to their clearing agent, containing the information mentioned below, with enough time for the clearing agent to issue the Road Manifest (Sequential Serial Number (commonly referred to as “Contramarca”), which will permit the driver to cross the border. CUSTOMS IMPORT DECLARATIONS CANNOT BE ACCEPTED BY CUSTOMS IF NOT ACCOMPANIED BY THE “CONTRAMARCA”.
The clearing agent must send the “contramarca” (sequential serial number of the arrival of the vehicle at the customs point of entry) by email to the supplier so that this “contramarca” can be given to the driver and presented to the Customs Officer on duty at Customs Office at the point of entry.
The Customs Officer at the border will validate the Memorandum, which will already be entered in the system and will release the truck, in order for the driver to take the truck to the Road Terminal mentioned in the “Memorandum”. Once at the Terminal in Maputo, the driver must contact the clearing agent.
(Take note that for cases of temporary importation of goods, there is no transaction, and therefore the invoice must be called a declaration of value, containing information similar to that which would appear on an invoice – a contract or similar document mentioning the scope of work to be carried out, terms of the service to be provided & tariffs defined between the service provider and the consignee must be presented)
Declaration on the accuracy of the information contained in the invoice, respective packing lists and other related documents presented, and which will be annexed to the customs declaration (DA) and which will, in turn, be presented at the JUE, by the clearing agent as the representative for the importer;
The invoice must be replaced by a declaration of value together with the pro-forma invoice (with the identification of the goods and of the owner, year of manufacture and all elements confirming the declared value), which must contain the declaration on the accuracy of the information, as per paragraph 12. Above;
Declaration of value, if required – Rules for determining the customs value (Decree 38/2002, of the 5th of December and Ministerial Diploma 21/2003, of the 19th of February);
Bank declaration (to be replaced in the near future by the UCR – Unique Consignment Reference – to be obtained directly from the JUE) with reference to the consignment’s invoices, mentioning:
Upon confirmation that no foreign currency has been transferred abroad and indicating the codes corresponding to the method of payment and funds used (if applicable) or if there is payment, information regarding the form of payment (Regulations of the Foreign Exchange Law – Decree 83/2010, of the 31st of December – BR 52/2010 – 20th Supplement and Service Order 23/DGA/2005, of 05.05.2005 – Codes for Mandatory use in the Customs Declaration)
Take note that a valid supplier’s warranty needs to be presented for equipment being temporarily exported for repairs. If this is not presented, the equipment will be charged duties and VAT upon re-importation, on the value of the repair at the rate corresponding to the tariff classification for the temporarily exported goods.
The invoice must be replaced with a declaration of value together with a pro-forma invoice (identifying the goods and the ownership, date of importation into the country, year of manufacture and all necessary details confirming the declared value), which must contain a declaration on the accuracy of the information as per point 6 - above;
Upon confirmation that no foreign currency has been transferred abroad and indicating the codes corresponding to the method of payment and funds used (if applicable) or if there is payment, information regarding the form of payment (Regulations of the Foreign Exchange Law – Decree 83/2010, of the 31st of December – BR 52/2010 – 20th Supplement);
The customs value adopted in the Republic of Mozambique is defined in article VII of the 1994 General Agreement on Tariffs and Trade (GATT) (article 4, on the Preliminary Instructions of the Tariff, approved by Law 6/2009, of the 10th of March)
The invoice value should be grounded in a procurement process, to avoid misinterpretations about customs value veracity.