AT Alfandegas Mocambique 🇲🇿
Mozambique Customs Duty & Pauta Aduaneira Calculator
Estimate import tariffs (*Direitos Aduaneiros*), vehicle consumption taxes (ICE), and 16% IVA on international consignments arriving at Maputo, Beira, or Nacala ports.
Consignment & CIF Valuation
Preco da mercadoria (FOB)
Frete e Seguro marítimo
Cambio aduaneiro oficial BdM / AT
Pauta Aduaneira Official Rates (Lei n.º 11/2016):
- Capital Goods (Classe K): 0% Duty
- Raw Materials (Classe M): 2.5% Duty
- Parts & Fuel (Classe I): 5.0% - 7.5% Duty
- Consumer Goods (Classe C): 20.0% Duty
- Luxury Goods: 25.0% Duty
- Import IVA: 16% on (CIF + Duty + ICE)
Customs Assessment Summary
Total Customs Duties & Taxes Owed
MT 0
CIF Landed Value: MT 0
CIF Valuation in USD: $0
Customs Duty (Direitos Aduaneiros): MT 0
Special Consumption Tax (ICE): MT 0
Customs Processing Fee (TSA): MT 1,000 (Fixed Flat)
Import IVA (16% on Landed Base): MT 0
Effective Customs Tax Burden: 0% of Landed CIF
📊 Statutory Breakdown Matrix
| Statutory Component | Amount / Metric |
|---|---|
| CIF Valuation in USD | -- |
| Customs Duty (Direitos Aduaneiros) | -- |
| Special Consumption Tax (ICE) | -- |
| Import IVA (16% on Landed Base) | -- |
| Effective Customs Tax Burden | -- |
Port Clearance: Declarations are processed electronically via JUE (Janela Única Electronica) under the administration of Autoridade Tributaria de Mocambique.
Customs Clearance Process in Mozambique
Janela Única Electronica (JUE)
All import manifests and customs clearance documents (*Documento Único - DU*) must be lodged through the JUE platform by certified customs dispatchers (*Despachantes Aduaneiros*).
Taxable Base for 16% Import IVA
In accordance with Mozambican customs code, the 16% Value Added Tax is assessed on the cumulative value of the CIF price plus customs duty and any applicable excise taxes (ICE).