Mozambique: Amendment to the Customs Tariff approved

The Council of Ministers approved the draft Law amending Articles 21, 22 and 27 of the Preliminary Instructions of the Customs Tariff, approved by Law No.

17/2022, of 29 December. The amendment establishes the implementation schedule for tariff dismantling in relation to the African Continental Free Trade Area (AfCFTA); harmonises the text of the Customs Tariff and the Value Added Tax Code (VAT Code); creates tariff codes to specify electric motor propulsion vehicles, concerning passenger motor vehicles; removes double-cabin vehicles with a maximum gross weight not exceeding 5 tonnes from Class K, in order to rationalise exemptions; and provides for the taxation of a single 10% customs duty rate, exempting the use of the Harmonized System for the Description and Coding of Goods, for goods exceeding the allowance, with the tax applied only on the value difference in relation to the applicable duty.