Mozambique Customs Law (Lei 6/2009)

HEADLINE: Mozambique faced significant customs revenue losses due to under-declaration and smuggling.

Key Obligations

Declaration; duty payment; SADC compliance

Penalty Ranges

Up to 3x duty value

Mandatory Deadline: In force

Affected HS Codes: All HS chapters

Issuing Authority: Autoridade Tributária de Moçambique (AT)

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