With this brief analysis we wish to analyse the implications of force majeure events in the petroleum sector during the COVID-19 pandemic.
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By Presidential Decree no. 11/2020, of 30 March, the President of the Republic of Mozambique decreed the State of Emergency, on grounds of public calamity, throughout the country, with a duration of 30 days, effective as from 0.00 a.m. on 01 April 2020 and ending at 24.00 a.m. on 30 April 2020.
Since the COVID-19 pandemic is already a reality in Mozambique, with the confirmation of the 8th coronavirus case in Mozambique on Sunday, 29 March 2020, it is becoming increasingly urgent to make decisions about how employment relations should be structured and regulated.
Under these terms, all foreign NGOs that have not done so, are urged by Circular No. 3042 MINEC/DAJC/001.3/2025 of the Ministry of Foreign Affairs and Cooperation to fully comply with the aforementioned legal provisions by regularizing their situation as a matter of urgency.
As of 5 June 2025, the presentation of the Goods Commitment Term (TCI) at the end of the customs clearance process for imports and exports becomes mandatory, in accordance with Service Order No. 02/AT/DGA/411/2025 issued by the General Directorate of Customs of the Mozambican Tax Authority. The TCI must be processed through the Single Electronic Window (JUE) or another legally authorised system and submitted only after the customs declaration has been lodged. This requirement was initially introduced in 2024.
Law No. 3/2025, of 21 May, has been published, amending Article 9(13) of the VAT Code, extending until 31 December 2025 the VAT exemption on the supply of sugar, raw materials and products of the sugar industry, edible oils and soaps, as well as goods and services related to the agricultural production of sugarcane intended for industrial use. This amendment is effective from the date of its publication.
Previously, tourists from countries that benefit from visa exemption were required to complete an online registration form at least 48 hours before arrival.
In order to be licensed under these Regulations, establishments are required to provide proof of legal existence, technical capacity and financial capacity. Compliance with the minimum working equipment and pharmacy equipment is required, as well as technical management.