Import Duty & VAT — China to Mozambique
Autoridade Tributária de Moçambique (AT) charges 17% VAT on imports from China to Mozambique, plus an HS-code-specific duty typically in the 0–20% band. Both apply to the CIF value.
Below: authority, CIF calculation basis, indicative rates, the official portal for the exact HS-code rate, the customs-clearance process at Port of Maputo, categories with special treatment, and common mistakes to avoid on a commercial import from China.
What is the import duty from China to Mozambique?
How the duty regime works in Mozambique
Tariff schedule. For a Chinese-origin import, duty comes off the national tariff under a regional development-community framework, applied across three geographically separate ports that each serve a different inland region.
Charges on top of duty and VAT. A specific consumption tax applies to selected goods on top of duty and VAT, so beverages, vehicles and a few luxury categories carry an extra layer the average import does not.
CIF value: the basis of every calculation
CIF = Cost + Insurance + Freight. It's the value on which Autoridade Tributária de Moçambique (AT) calculates VAT and duty.
Cost (C): supplier price on the Chinese commercial invoice.
Insurance (I): international cargo insurance (typically 0.5–2% of value).
Freight (F): international freight to Port of Maputo (see our shipping page).
Worked example: Supplier invoice US$10,000 + insurance US$100 + freight US$800 = CIF US$10,900. On this basis, duty + VAT + additional fees are calculated.
If you buy on EXW (factory) or FOB (Chinese port) terms, customs rebuilds the CIF value by adding freight + insurance — you cannot avoid this base.
Step-by-step: clearing customs in Mozambique
- 1
Prepare documents
Bill of lading (B/L), commercial invoice, packing list, certificate of origin, sanitary certificate if needed (food, cosmetics), HS code for each product line.
- 2
Engage a local customs broker
A broker familiar with Autoridade Tributária de Moçambique (AT) and Port of Maputo simplifies everything. Ask for an all-in quote (clearance + handling + transport to warehouse).
- 3
Submit the customs declaration
Via the official portal https://www.at.gov.mz. The declarant (you or your broker) enters the HS code, CIF value, and attaches documents.
- 4
Pre-assessment and inspection
Customs assigns a risk channel (green, yellow, red); physical inspection adds days and may cost in storage.
- 5
Pay duty + VAT + taxes
Payment via approved banks or the customs treasury, against an official receipt.
- 6
Release and delivery to your warehouse
Cargo released after payment and inspection; allow for inland transport.
Official Autoridade Tributária de Moçambique (AT) portal
The exact rate depends on your product's HS code. Check the official portal directly for the full tariff schedule, preferential regimes and exemptions applicable in Mozambique.
Note: SADC member. Specific consumption tax (ICE) on selected goods.
Categories with special treatment in Mozambique
Because three ports each anchor a different corridor — and two of them are major transit gateways for landlocked neighbours — the right port of entry depends entirely on where your goods are actually going, and the wrong choice adds avoidable inland cost.
Check the up-to-date list of prohibited or licensable products published by Autoridade Tributária de Moçambique (AT) before ordering.
Tax registration prerequisites for importing in Mozambique
Add the specific consumption tax on beverages, vehicles and luxury lines to your estimate where relevant, and choose the port of entry deliberately, because the wrong port adds avoidable inland cost on top of the same duty and VAT.
To clear a commercial import in Mozambique, you typically need a business tax identification number (equivalent of the local Tax ID), an importer's license if required, and a business bank account to pay duty through a bank accredited by Autoridade Tributária de Moçambique (AT).
For individuals importing small volumes (samples, personal purchases), the regime may differ — often a simplified clearance with a value cap (typically US$500–2,000). Above that cap, the commercial regime applies and tax registration is required.
Renew your tax certificate and any required permits before expiry: an import file rejected for expired KYC can hold your container in the port zone with daily stockage fees accumulating.