G/TFA/N/MOZ/2  
 
 
2 April 2019  
(19-2061) Page: 1/5 
Committee on Trade Facilitation  Original: English  
 
NOTIFICATIONS UNDER ARTICLE 1.4  OF THE  
AGREEMENT ON TRADE F ACILITATION  
COMMUNICATION FROM MOZAMBIQUE  
The following communication, dated 29 March 2019 , is being circulated at the request of the 
delegation of Mozambique  for Members' information.  
 
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Mozambique  hereby makes the following notifications based on Articles 1.4 of the Agreement on 
Trade Facilitation.  
 
Article 1, paragraph 4  a) 
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published  
 
1.1(a)  procedures for importation, exportation, and transit (including port, airport, and other 
entry -point procedures), and required forms and documents;  
 
Imports  http://www.at.gov.mz/por/Procedimentos -
Aduaneiros/Importacao  
Exports  http://www.at.gov.mz/por/Procedimentos -
Aduaneiros/Exportacao  
Transit  http://www.at.gov.mz/por/Procedimentos -
Aduaneiros/Regimes -Aduaneiros -Especiais/Transito -
aduaneiro  
Forms  http://www.at.gov.mz/por/Procedimentos -
Aduaneiros/Formularios  
https://www.mcnet.co.mz/Procedures.aspx?chapter=
1&subchapter=1&topic=1  
General rules on customs clearance of 
goods  
Decreto No . 9/2017 de 6 de Abril  https://www.mcnet.co.mz/Files/Legislacao/Decretos/
Decreto_9_2017.aspx  
Regulation on customs clearance of 
goods  
Diploma Ministerial No . 16/2012 de 1 
Fevereiro  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-16-2012-de-01-de-Fevereiro  
Regulation on Pre -Shipment Inspection  
Diploma Ministerial No . 19/2003 de 19 
de Fevereiro  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-19-2003-de-19-de-Fevereiro  G/TFA/N/MOZ/2  
 
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  Regulation on customs transit  
Diploma Ministerial No . 116/2013 de 8 
de Agosto  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-116-2013-de-8-de-Agosto  
Import process  
Decreto No. 56/98 de 11 de Nove mbro http://www.at.gov.mz/por/Media/Files/Decreto -n1-
56-98-de-11-de-Novembro  
Regulation of International Terminal of 
Goods  
Diploma Ministerial No. 11/2002 de 30 
de Janeiro  https://www.mcnet.co.mz/Files/Legislacao/Diplomas/
Diploma_Ministerial_11_2002.aspx  
Introduction of the single document 
(Documento Único) and the simplified 
single document (Documento Unico 
Simplificado)  
Diploma Ministerial No. 206/98 de 25 de 
Novembro  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-206-98-de-25-de-Novembro  
 
1.1(b) applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation;  
 
Duties and Taxes  http://www.at.gov.mz/por/Pauta -Aduaneira  
Simulation  http://www.at.gov.mz/por/Simulador  
Tariff book and preliminary instructions  
Lei No. 11/2016 de 30 de Dezembro  http://www.at.gov.mz/por/Media/Files/Lei -n1-11-
2016-de-30-de-Dezembro  
Lei No 18/2017 de 28 de Dezembro 
(revises the tariff book approve d by the 
Lei No. 11/2016 de 30 de Dezembro)  http://www.at.gov.mz/por/Media/Files/Lei -n1-18-
2017-de-28-de-Dezembro  
Regulation on fees of the Single 
Electronic Window  
Diploma Ministerial No. 25/2012 de 12 
de Março  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-25-2012-de-12-de-Marco  
Regulation on the fiscal and customs 
regime of the special economic zones  
Diploma Ministerial No. 202/2010 de 24 
de Novembro  https://www.mcnet.co.mz/Files/Legislacao/Diplomas/  
Diploma_Ministerial_202_2010.aspx  
Law on specific consumption tax  
Lei No. 17/2009 de 10 de Setembro  http://www.at.gov.mz/por/Media/Files/Lei -n1-17-
2009-de-10-de-Setembr o2 
Regulation on specific consumption tax  
Decreto No. 69/2009 de 11 de 
Dezembro  http://www.at.gov.mz/por/Media/Files/Decreto -n1-
69-2009-de-11-de-Dezembro2  
Lei nº 2/2013 de 7 de Janeiro (approves 
the revisions to the Lei No. 17/2009 de 
10 de Setembro)  http://www.at.gov.mz/por/Media/Files/Lei -n1-2-
2013-de-7-de-Janeiro2  
 
1.1(c) fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit;  
 
Fees on customs services  https://www.mcnet.co.mz/Files/Legislacao/Decretos/  
Decreto_9_2017.aspx  G/TFA/N/MOZ/2  
 
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  Other costs  https://www.mcnet.co.mz/Leis.aspx  
Tariff book  
Lei No. 11/2016, de 30 de Dezembro  https://www.mcnet.co.mz/Files/Legislacao/Leis/Lei -
11_2016_pag --349-a-453.aspx  
Regulation on payable fees for the 
Single Electronic Window  
Diploma Ministerial No . 25/2012 de 12 
de Mar ço http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-25-2012-de-12-de-Marco  
General rules for customs clearance of 
goods including the fee for customs 
services  
Decreto No . 9/2017 de 6 de Abril  https://www.mcnet.co.mz/Files/Legislacao/Decretos/  
Decreto_9_2017.aspx  
 
1.1(d) rules for the classification or valuation of products for customs purposes;  
 
Lei No. 18/2017 de 28 de Dezembro 
(revision of the tariff book approved by 
the Lei No. 11/2016, de 30 de 
Dezembro)  http://www.at.gov.mz/por/Pauta -Aduaneira  
Lei No. 18/2017 de 28 de Dezembro 
(revision of the tariff book approved by 
the Lei No. 11/2016, de 30 de 
Dezembro)  http://www.at.gov.mz/por/Media/Files/Lei -n1-18-
2017-de-28-de-Dezembro 
Establishes the rules for the 
determination of the customs value of 
imported goods  
Decreto No. 38/2002 de 11 de 
Dezembro  https://www.mcnet.co.mz/Files/Legislacao/Decretos/  
Decreto_38_2002.aspx  
Regulation on customs value  
Diploma Ministerial No. 21/2003 de 19 
de Fevereiro  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-21-2003-de-19-de-Fevereiro  
Regulation for the authentication and/or 
submission of documents confirming 
the origin of exported goods from 
Mozambique  
Diploma Ministerial No. 141/2001 de 26 
de Setemb ro http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-141-2001-de-26-de-Setembro  
 
1.1(e) laws, regulations, and administrative rulings of general application relating to rules of origin;  
 
Import and export procedures  
Procedimento s de Importação e 
Exportaç ão http://www.at.gov.mz/por/Pergunta s-
Frequentes2/Procedimento -de-Importacao -e-
Exportacao  
Approves the general rules on customs 
clearance of goods  
Decreto No . 34/2009 de 6 de Julho  http://www.at.gov.mz/por/Media/Files/Decreto -n1-
34-2009-de-6-de-Julho G/TFA/N/MOZ/2  
 
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  Regulation for the authentication and/or 
submission of documents that confirm 
the origin of goods exported from 
Mozambique  
Diploma Ministerial No. 141/2001 de 26 
de Setembro  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-141-2001-de-26-de-Setembro  
 
1.1(f) import, export or transit restrictions or prohibitions;  
 
Imports  http://www.at.gov.mz/por/Comercio -
Internacional/Procedimentos -Aduaneiros/Mercadoria -
Proibida -a-Importacao  
Exports  http://www.at.gov.mz/por/Procedimentos -
Aduaneiros/Exportacao/Mercadorias -Proibidas  
Approves the general rules for customs 
clearance of goods  
Decreto No . 34/20 09 de 6 de Julho  http://www.at.gov.mz/por/Media/Files/Decreto -n1-
34-2009-de-6-de-Julho 
 
1.1(g) penalty provisions for breaches of import, export, or transit formalities;  
 
Approves the general regime for tax 
infractions  
Decreto No . 46/200 2 de 26 de 
Dezembro  https://www.mcnet.co.mz/Files/Legislacao/Decretos/  
Decreto_46_2002.aspx  
General rules for customs clearance of 
goods  
Diploma Ministerial No . 16/2012 de 1 
Fevereiro  http://www.at.gov.mz/por/Media/Files/Diploma -
Ministerial -n1-16-2012-de-01-de-Fevereiro  
General regime for tax infractions  
Decreto No . 46/200 2 de 26 de 
Dezembro  https:// www.mcnet.co.mz/Files/Legislacao/Decretos/  
Decreto_46_2002.aspx  
 
1.1(h) procedures for appeal or review;  
 
Procedures for appeal  
Procedimentos de Recurso  http://www.at.gov.mz/por/Procedimentos -
Aduaneiros/Procedimentos/Procedimentos -de-Recurso  
General tax la w 
 
Lei No . 02/2006 de 22 de Março  http://www.mef.gov.mz/index.php/documentos/885 -
lei22006/file  
 
1.1(i) agreements or parts thereof with any country or countries relating to importation, exportation, 
or transit; and  
 
SADC information  http://www.at.gov.mz/por/Perguntas -
Frequentes2/Direitos -Aduaneiros  
Preferential Trade Agreement  https://www.mcnet.co.mz/Procedures.aspx?chapter=
6&subchapter=1  
SADC procedures  
Resolução . No. 44/1999 https://www.mcnet.co.mz/Files/Legislacao/Resolucoes
/Resolucao_44_1999.aspx   
 G/TFA/N/MOZ/2  
 
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  SADC procedures – ratifies the 
amendments on  the SADC Trade 
Protocol . No 44/ 1999 
Resolução.  No. 41/2001  https://www.mcnet.co.mz/Files/Legislacao/Resolucoes
/Resolucao_41_2001.aspx   
 
1.1(j) procedures relating to the administration of tariff quotas.  
 
Tariff book  
Lei No. 11/2016 de 30 de Dezembro  http://www.at.gov.mz/por/Pauta -Aduaneira  
Tariff book  
 
Lei No. 11/2016 de 30 de Dezembro  https://www.mcnet.co.mz/Files/Legislacao/Leis/Lei -
11_2016_pag --349-a-453.aspx  
 
Article 1, paragraph 4 b) 
 
The Uniform Resource Locators of website(s) referred to in paragraph 2.1  
 
See Article 1, paragraph 4 a) as above  
 
Article 1, paragraph 4 c)  
 
The contact information of the enquiry points referred to in paragraph 3.1  
 
Ministry  of Economy and 
Finance  
Revenue Authority of 
Mozambique  Name:  Mrs Amelia Nakhare  
Tel.: +258 21344200 ; +258 2132  
0396 
E-mail: gcimagemat@gmail.com  
Website: http://www.at.gov.mz/  This institution is the 
enquiry point for all laws , 
regulations  and 
procedures related to 
exports, imports and 
transit of goods.  
 
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