We hereby inform the business community and other interested parties that Law No. 08/2025 of 29 December, which introduces amendments to the text of the Customs Tariff and its Preliminary Instructions approved by Law No. 17/2022 of 29 December, has been approved.

The main changes introduced include the following:

• For travellers’ allowance (franquia de viajante), if an item exceeds the permitted limit, it shall be subject to taxation on the difference between the value of the item and the allowed limit;
• Motor vehicles classified under tariff codes 87.02 and 87.04, when intended for State institutions or acquired under agreements and treaties entered by the Government for the implementation of State projects, in which it is stipulated that expenses related to duties and other customs charges shall be borne by the Mozambican State, may benefit from exemption or reduction of customs duties, under the terms to be regulated;
• Within the scope of tariff dismantling, products originating from signatory of the Agreement that creates the African Continental Free Trade Area (‘‘ZCLCA’’) are now imported into Mozambique in accordance with the treatment provided for in the Tariff Dismantling Schedule, applicable to ZCLCA;
• New subheadings of the Harmonized System tariff codes were introduced under tariff positions 35.06, 38.10, 39.20, 70.07, 74.08, 76.04, 76.12, 84.51, 84.61, 84.79, 84.86, 85.36, 85.41, 87.02, 87.03, 87.04, 87.16, 90.31 and 95.07;
• The tariff position 87.04 (Motor vehicles for the transport of goods) was removed from Class k.

These amendments are in force since January 1, 2026.