WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO  G/VAL/N/1/MOZ/1 
4 July 2005 
 (05-2898) 
Committee on Customs Valuation Original:   English/ 
 anglais/ 
 inglés 
 
 
NOTIFICATION UNDER ARTICLE 22  OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
MOZAMBIQUE 
 
 The following communication, dated 13 June 2005, is being circulated at the request of the delegation 
of Mozambique. 
_______________ 
 
 In accordance with the Decision of the Committee on Customs Valuation of 12 May 2005, I have the honour to notify the Committee on Customs Valuation of the legislation
1 of the Government of Mozambique 
relevant to customs valuation. 
 
Comité de l'évaluation en douane 
 
NOTIFICATION AU TITRE DE L'ARTI CLE 22 DE L'ACCORD SUR LA  
MISE EN ŒUVRE DE L'ARTICLE VII DE L'ACCORD GÉNÉRAL 
SUR LES TARIFS DOUANIERS ET LE COMMERCE DE 1994 
 
MOZAMBIQUE 
 
 La communication ci-après, datée du 13 juin 2005, est distribuée à la demande de la délégation du 
Mozambique. 
_______________ 
 
 Conformément à la décision du Comité de l'évaluation en douane du 12 mai 2005, j'ai l'honneur de 
notifier audit comité la législation1 du gouvernement du Mozambique se rapportant à l'évaluation en douane. 
 
Comité de Valoración en Aduana 
 
NOTIFICACIÓN DE CONFORMIDAD CON EL ARTÍCULO 22 DEL 
ACUERDO RELATIVO A LA AP LICACIÓN DEL ARTÍCULO VII 
DEL ACUERDO GENERA L SOBRE ARANCELES 
ADUANEROS Y COMERCIO DE 1994 
 
MOZAMBIQUE 
 
 La siguiente comunicación, de fecha 13 de junio de 2005, se distribuye a petición de la delegación de 
Mozambique. 
_______________ 
 
 De conformidad con la Decisión del Comité de Valor ación en Aduana de 12 de mayo de 2005, tengo el 
honor de notificar al Comité de Valoración en Aduana la legislación1 del Gobierno de Mozambique relativa a la 
valoración en aduana. 
                                                      
1In English only./En anglais seul ement./En inglés solamente. G/VAL/N/1/MOZ/1 
Page 2  
 
 DECREE Nr. 38/2002 
 
Dated 11 December 
 
 In the scope of trade with the exterior, custom s tariffs play an important role in the economic 
policy of the country, constituting a valuable instru ment to carry out development policies and the 
control of balance of payment. However, the eff ectiveness of customs tariffs is conditioned to the 
correct determination of the value of imported goods over which fiscal duties must be levied in 
accordance to international standardized methodologi es and agreed concepts of customs value. 
 
 In this view and in compliance with paragraph e) nº 1 of Article 153 of the National Law, the 
Council of Ministers determines:  
ARTICLE 1 
 
 All goods subjected to import clearance are subject to a correspondent control of their 
customs value;  
ARTICLE 2 
  The control referred to in Article 1 consists in examining the customs value declared by the 
importer or his representative, within the Rules fo r Customs Valuation, based in the Agreement on the 
Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Customs 
Valuation Agreement) which is part of this Decree. 
 
ARTICLE 3 
 
 The Minister of Planning and Finance is res ponsible for regulating on what is necessary for 
the implementation of this Decree.  
ARTICLE 4 
 
 All legal provisions that a contrary to this Decree are cancelled. 
  Approved by the Council of Ministers   The Prime Minister, Pascoal Manuel Mucumbi.      
 
 
 RULES FOR DETERMINATION OF CUSTOMS VALUE 
 
ARTICLE 1 
 
The Transaction Value as the Basis For Customs Value – Method 1 
 
1. The customs value of imported goods shall be the transaction value, that is, the price actually 
paid or payable for the goods when sold for expor t to the Country of importation, adjusted in 
accordance with the provisions of Article 8, provided:  a. That there are no restrictions as to the dispos ition or use of the goods by the buyer other than 
restrictions which: 
  G/VAL/N/1/MOZ/1 
 Page 3 
 
 
 (i)  are imposed or required by law or by public authorities in the Country of importation; 
(ii)  limiting the geographical area in which the goods may be resold; or (ii)  do not substantially affect the value of the goods. 
 b. that the sale or price is not subject to some condition or consideration for which a value 
cannot be determined with respect to the goods being valued; 
 c. that no part of the proceeds of any subseque nt resale, disposal or use of the goods by the 
buyer will accrue directly or indirectly to th e seller, unless an appropriate adjustment can be 
made in accordance with the provisions of Article 8;  and 
 
d. that the buyer and seller are not related, or where the buyer and seller are related, that the 
transaction value is acceptable for customs pur poses under the provisions of paragraph 2 of 
this Article. 
 
2. In determining whether the transaction valu e is acceptable for the purposes of number 1 of 
this Article, the fact that the buyer and the seller ar e related shall not in itself be grounds for regarding 
the transaction value as unacceptable.  In such case the circumstances surrounding the sale shall be 
examined and the transaction value shall be accepted provided that the relati onship did not influence 
the price. If in the light of information provid ed by the importer or otherwise, the Customs 
Administration has grounds for considering that the relationship influenced the price, it shall 
communicate its grounds to the importer and the impo rter shall be given a reasonable opportunity to 
respond. If the importer so requests, the communi cation of the grounds shall be in writing.  
 3. In a sale between related persons, the tran saction value shall be accepted and the goods 
valued in accordance with the provisions of para graph 1, whenever the importer demonstrates that 
such value closely approximates to one of the following occurring at or about the same time: 
 a. The transaction value in sales to unrelated buyers of identical or similar goods for export to 
the Country of importation; 
 b. The customs value of identical or simila r goods as determined under the provisions of 
Article 5 of this regulation;  
 c. The customs value of identical or simila r goods as determined under the provisions of 
Article 6 of this Regulation; 
 
4. In applying the foregoing tests, due account sh all be taken of demonstrated differences in 
commercial levels, quantity levels, the elements en umerated in Article 8 and costs incurred by the 
seller in sales in which the seller and the buyer are not related that are not incurred by the seller in 
sales in which the seller and the buyer are related.  5. The tests set forth in number 3 of this Artic le, are to be used at the importer’s initiative and 
solely for comparison purposes. Substitute values may not be established under the provisions of 
paragraph 3 of this Article.  
ARTICLE 2 
 
The Transaction Value of Identical Goods As  the Basis For Customs Value – Method 2 
 
1. If the customs value of imported goods canno t be determined under the provisions of 
Article 1 of the present rules, the customs value sha ll be the transaction value of identical goods sold G/VAL/N/1/MOZ/1 
Page 4  
 
 for export to the Country of importation and exporte d at or about the same time as the goods being 
valued, or in a period of time not higher than 18 0 days before or after the date of export.  
 2. In applying this Article, the customs value w ill be determined with recourse to the transaction 
value of identical goods, sold at the same commercia l level and substantially in the same quantity as 
the goods being valued. Where no such sale is found, the transaction value of identical goods sold at a 
different commercial level and/or in different quantities, adjusted to take account of differences 
attributable to commercial level and/or to quantity,  shall be used, provided that such adjustments are 
made on the basis of demonstrated evidence which clearly establishes the reasonableness and 
accuracy of the adjustment, whether the adjustment  leads to an increase or a decrease in the value. 
 
3. Where the costs and charges referred to in pa ragraph 1 of Article 8 of this Regulation are 
included in the transaction value, an adjustment shall be made to take account of significant 
differences in such costs and char ges between the imported goods and the identical goods in question, 
arising from the differences in distances and modes of transport. 
 
4. In applying this Article the Customs Administ ration shall, whenever possible, use a sale of 
identical goods, sold at the same commercial level and substantially at the same quantity as the goods 
being valued. Where no such sale is found, a sale of identical goods that takes place under any one of the following three conditions may be used:   
a. A sale at the same commercial level but, in different quantities; 
 b. A sale at a different commercial level but  in substantially the same quantities; or 
 c. A sale at a different commercial level and in different quantities. 
 
5. Having found a sale under any one of these thr ee conditions, adjustments will be made, as the 
case may be, for:   a. Quantity factors only;  
b. Commercial level factors only; or  
 c. Both commercial level and quantity factors.  6. The adjustments effected due to commercia l levels or quantities re ferred to above, and 
regardless of the fact that results  in an increase or decrease of th e value, solely will be performed 
based on proved elements that clearly demonstrate to be reasonable and accurate.  7. For the provisions of this Article, is consid ered as the transaction value of imported identical 
goods, the customs value adjusted according to numb er 2 and 3 of this Article and that had been 
accepted in terms of Article 1 of this regulation. 
 
8. If, upon the application of this Article more than one transaction value of identical imported 
goods is found, the lowest such value shall be u sed for the purposes of determining the customs value 
of the imported goods.    G/VAL/N/1/MOZ/1 
 Page 5 
 
 
 ARTICLE 3 
 
The Transaction Value Of Similar Goods As  the Basis For Customs Value – Method 3 
 
1. If the customs value of the imported goods cannot be determined under the provisions of 
Article 1 and 2 of the present regulation, the custom s value shall be the transaction value of similar 
goods sold for export to the Country and exported at or about the same time as the goods being 
valued, or in a period of time not higher than 18 0 days before or after the date of export.  
 2. In applying the present Article, the customs va lue of similar goods in a sale at the same 
commercial level and substantially the same quantity  as the goods being valued shall be used to 
determine the customs value. Where no such sale is found, the transaction value of similar goods sold 
at a different commercial level/and or in different quantities, adjusted to take account of differences 
attributable to commercial level/and or quantity, shal l be used, provided that such adjustments can be 
made on the basis of demonstrated evidence which clearly establishes the reasonableness and 
accuracy of the adjustment, whethe r the adjustment leads to an in crease or a decrease in ether value. 
 3. Where the costs and charges referred to in  number 1 of Article 8 of this regulation are 
included in the transaction value, an adjustment w ill be made to take into account of significant 
differences in such costs and ch arges between the imported goods a nd the similar goods in question, 
arising from  differences in  distances and the modes of transport. 
 
4. In applying this Article, the Customs Admini strations will, whenever possible, use a sale of 
similar goods, sold at the same commercial level a nd in substantially the same quantities as the goods 
being valued. Where no such sale is found, a sale of similar goods that takes place under any of the following three conditions may be used: 
 
a. A sale at the same commercial level but, in different quantities;  b. A sale at a different commercial level but  in substantially the same quantities; or 
 c. A sale at a different commercial level and in different quantities. 
 
5. Having found a sale under any one of these thre e conditions, adjustments will then be made, 
as the case may be, for:   a. Quantity factor only; 
 
b. Commercial level factors only; or  c. Both commercial level and quantity factors.  6. The adjustments effected due to commercial le vels or quantities referred to, and regardless of 
the fact that result in an increas e or decrease of the value, solely will be performed based in proved 
elements that clearly demonstrate to be reasonable and accurate.  7. For the provisions of this Article, is consid ered as the transaction value of imported identical 
goods, the customs value adjusted according to numb er 2 and 3 of this Article and that had been 
accepted in terms of Article 1 of this regulation. 
 8. If, upon the application of this Article more than one transaction value of identical imported 
goods is found, the lowest such value shall be u sed for the purposes of determining the customs value 
of the imported goods. G/VAL/N/1/MOZ/1 
Page 6  
 
 ARTICLE 4 
 
Successive Application Of Valuation Methods 
 
 If the customs value of imported goods can not be determined under the provisions of 
Articles 1, 2 and 3, the customs value shall be dete rmined under the provisions of Article 5 or, when 
the customs value cannot be determined under that  Article, under the provisions of Article 6 except 
that, at the request of the importer, the order of application of Articles 5 and 6 shall be reversed. 
 
ARTICLE 5 
 
The Deductive Value As the Basis For Customs Value – Method 4 
 
1. If the imported goods or identical or similar imported goods are sold in the country of 
importation in the condition as imported, the customs value of the imported goods under the 
provisions of this Article shall be based on the un it price at which the imported goods or identical or 
similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the 
importation of the goods being valued, to persons wh o are not related to the persons from whom they 
buy such goods, subject to deductions for the following:  a. Either the commissions usually paid or agreed  to be paid or the additions usually made for 
profit and general expenses in connection with sales in such country of imported goods of the 
same class or kind; 
 b. the usual costs of transport and insurance and associated costs within the country of 
importation;  
 
c. where appropriate, the costs and charges referred to in number 1 of Article 8 of this 
regulation; and 
 d. The custom duties and other national taxes payable to the Country due to the importation or 
sale of the goods. 
 
2. If neither the imported goods nor identical or similar imported goods are sold at or about the 
time of importation of the goods being valued, the cu stoms value shall, (subject to the provisions of 
number one of this Article), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Country, in the same condition as imported at the earliest date 
after the importation of the goods being valued bu t before the expiration of 90 days after such 
importation.  3. For the purposes of number 2 of this Article “the closest date” will be that at which the 
imported goods or identical or similar importe d goods are sold in sufficient quantities for the 
determination of the unit price. 
 
4. If neither the imported goods nor the imported identical or similar imported goods are sold in 
the Country in the condition as imported, the custom s value shall be based on the selling unit price of 
imported goods in the greatest aggregate quantity, af ter further processing, sold to persons not related 
to the sellers in the Country, taking duly into acc ount the added value due to such processing and the 
deductions provided for in number 1 of this Article. 
 5. Any sale in the country according to number 1 above, to a person who supplies directly or 
indirectly, free of charge or at reduced cost, any of the elements specified in number 2 paragraph b) of  G/VAL/N/1/MOZ/1 
 Page 7 
 
 
 Article 8 in this regulation, to be used for pro duction and sale for export should not be taken into 
account in establishing the unit price for the purposes of this Article.  6. The “profits and general expenses”, referred to in number 1 paragraph a) of this Article for 
the purposes of deduction should be determined  on the basis of information supplied: 
 
a. by the importer or on his behalf; or  b. when the importer’s figures are inconsistent with those obtained in sales in the country of 
importation of imported goods of the same cla ss or kind the amount for profit and general 
expenses may be based upon relevant information ot her than that supplied by or on behalf of 
the importer.  
 7. Where the method described in number two of this Article is used, the deductions made for 
the value added by further processing shall be based  on objective and quantifiable data relating to the 
cost of such work. Accepted industrial formulas, re cipes, methods of constr uction and other industrial 
practices would form the basis of the calculations.  
ARTICLE 6 
 
The Computed Value as the Basis for Customs Value – Method 5 
 
 
1. The customs value of imported goods under the provisions of this artic le shall be based on a 
computed value. Computed value shall consist of the sum of:  
a. The cost of the value of materials and of the manufacturing and processing operations, 
employed or effected in producing the imported goods, determined on the basis of information relating to the production of the goods  being valued supplied by or on behalf of 
the producer. It has to be based upon commercia l accounts of the producer, provided that such 
accounts are consistent with the generally accepted accounting principles applied in the 
country where the goods are produced.  
 
b. The cost of packages and containers for th e purposes of customs value, as forming a whole 
part with the goods being valued; 
 c. The package cost, comprising the expe nses with workmanship and materials; 
 
d. The cost, apportioned as appropriate, of the fo llowing products and services, which have been 
supplied directly or indirectly by the buyer, free of charge or at a reduced price, and used in 
manufacturing and sale for export of imported goods, provided that  such cost is not included 
in the price actual paid or payable: 
 
 i. Materials, components, parts and similar items included in the imported goods; 
 ii. Tools, matrices, moulds and similar items used for the production of imported goods; 
 iii. Materials consumed in th e production of the imported goods; 
 iv. Engineering artworks, studies, surveys, and investigation and de velopment of art and 
design, plans and sketches produced elsewh ere than in Country but necessary for the 
production of imported goods; 
 v. Engineering works, studies, surveys, investigation and development, of art and 
design, plans and sketches produced in the Country but necessary for the production 
of imported goods, if are at the account of the manufacturer. 
 G/VAL/N/1/MOZ/1 
Page 8  
 
 e. Of a representative amount of profits and general expenses equal to what is commonly 
accounted in the sale of goods of the same na ture, of same specie with the goods being 
valuated, effected by manufacturers in the country of export for the export to the Country; 
 2. For the purposes of this Article “general e xpenses” referred to in number 1 paragraph e) of 
this Article are inclusive of the production and selling of goods direct a nd indirect costs, which are not 
included in paragraphs a), b), c), a nd d) of number 1 of this Article. 
 3. The value of “profits and general expenses” re ferred to in number 1 paragraph e) of this 
Article will be determined with r ecourse to information supplied by: 
 
a. The manufacturer or on his behalf; or  b. When the information supplied is incompa tible with the values commonly applied in the 
selling of goods of the same nature or specie fro m those being valued, such sales effected by 
the manufacturers in the country of export for export to the Country, the amount for profit and 
general expenses shall be based in appropriate in formation, different from that supplied by the 
manufacturer or in its behalf.   
 
ARTICLE 7 
 
Fallback Method –Method 6 
 
1. If the customs value of imported goods canno t be determined under the provisions of 
Articles 1 to 6, inclusive, such value will be determined:  
a. Based on the previously determined Customs values; or 
 b. By the application of provisions laid down in  articles 1 through 6 with a reasonable flexibility 
and modifications and adaptation to the circumstances deemed acceptable and necessary. 
 2. The Customs will base any assessme nt of customs value in the pr ovisions of number 1, on the 
information available in the Country; and 
 3. Whenever the value of imported goods has to be computed under the provisions of this Article, the importer must produce before Custom s officer, documents as a proof related to the 
determination of such value, if th e custom officer makes such request. 
 
4. No customs values shall be determined by th e application of the provisions of this Article 
based on :  a. the selling price in the Country of importation of goods produced in such country   
b. a system which provides for the acceptan ce for customs purposes of the higher of two 
alternative values; 
 c.  The price of goods in the domestic market of the export country;  
d. The cost of production other than computed va lues which have been determined for identical 
or similar goods in accordance with provisions of Article 6; 
 e.  The price of goods sold for export to a country other than the Republic of Mozambique;   G/VAL/N/1/MOZ/1 
 Page 9 
 
 
 f. The minimum custom values; or 
 g. Arbitrary or fictitious values;  5. If the importer so requests, the importer sha ll be informed in writing of the customs value 
determined under the provisions of this Article and the method used to determine such value. 
 
ARTICLE 8 
 
Adjustments to the Price Actually Paid or Payable 
 
1. In determining the customs value, whicheve r might have been the condition of sale of goods 
between the importer and the exporter, as well as  the method applied for valuation purposes, the 
following elements shall only be included when they involve payments outside the Country:  
a. The cost of transport of imported goods up to  customs port or airport of discharge, or the 
custom border point where entrance formalities for the custom territory have to be performed; 
 b. The charges related to the loading, unloading and handling asso ciated with the transport of 
imported goods, up to the port or place of dischar ge described in the last paragraph; and 
 
c. The cost of insurance of the goods during the operations described in the previous paragraphs. 
 2. In determining the customs value under the provi sions of Article 1 of this regulation, to the 
price actual paid or payable for the imported goods will be added the following:  
a. The following elements if they are covered by the buyer but were not included in the price 
actual paid or payable for the imported goods: 
  i. Commissions and brokerage expenses, except the buying commissions;  ii. The cost of packages and containers which are treated, for custom purposes, as part of 
the goods in question; 
 iii. The cost of package, comprising workmanship as well as the materials. 
 b. The cost, apportioned as appropriate, of the fo llowing products and services, which have been 
supplied directly or indirectly by the buyer, free of charge or at a reduced price, and used in 
manufacturing and sale for export of imported goods, provided that  such cost is not included 
in the price actual paid or payable: 
  i. Materials, components, parts and similar items included in the imported goods;  ii. Tools, matrices, moulds and similar items used for the production of imported goods; 
 iii. Materials consumed in the production of imported goods; 
 iv Engineering works, studies, surveys, and investigation and development of art and 
design, plans and sketches produced elsewhe re than in the country but necessary for 
the production of imported goods. 
 c. Royalties and licensing fees related to the goods  being valued, that the importer must pay, 
either direct or indirectly, as a condition of the sale of goods being valued, to the extend that 
such royalties and fees are not included in the price actual paid or payable; 
 d. The value of any part of the proceeds of any subsequent resale, disposal or use of imported 
goods that accrues directly or indirectly to the seller. 
 G/VAL/N/1/MOZ/1 
Page 10  
 
 3. … 
 a. The value of supplying referred to in paragraph b) of number 2 of this Article will be equal to 
the sum of: 
 
i. The cost of purchase or production adjusted , when fit, as a result of previous use of 
furnishing or added value due to any re pair or modification after purchasing or 
production; 
ii. The costs of transport and insurance up to the place used in  the production of 
imported goods, if the importer accounts in such costs; and 
iii. The custom duties, taxes and other burden s incurred in the country of export as well 
as the costs associated to the trans port of such goods in the exterior. 
 b. The cost of purchase or production of g oods or services will be determined based on: 
 
i. The cost of purchase or lease, when they were purchased or leased from persons not 
related to the importer at the moment of purchase or rental; 
ii. The cost of purchase or lease covered by a person related to the importer at the time 
of purchase or leasing, who does not manufacture the goods and has purchased or leased from third parties not related; or 
iii. The cost of production if the importer or  a person who produced them was related to 
the importer at the time of purchase. 
 c. The adjustment resulting from the use of previous to the supp lying, which is described in 
number 3 paragraph a) point (i) of this Artic le, will only be accepted when the goods have 
been depreciated according to accounting principl es applied to the matter and duly justified. 
 
d. For the purposes of this Article and in the cases of goods supplied fre e of charge, the total 
value of the service or goods has to be consid ered. In the case of goods supplied at a reduced 
price, the customs value must be incorpor ated the value corresponding to the reduction 
granted by the importer. 
 
e. In the case of fractioned imports, but related to the same contract of purchase and sale, the 
appropriation of the value of services an d goods supplied, could be effected: 
 
i. Integrally in the first shipment of goods; ii. In proportion to the total of unities produced up to the time of import, duly proved; or 
iii. In proportion with the total of unities ne gotiated, duly proved by the presentation of 
the respective contract for continued imports. 
4. Any element that is added to the price actual pa id or to be paid, via the application of this 
Article, should exclusively be based in quantitative and objective data.  5. For the fixing of customs value no element w ill be added to the price actual paid or payable 
except those elements fixed in this Article. 
 6. The inexistence of quantitative and objectiv e data, related to the additions provided in 
numbers 1 to 5 of this Article will render impossibl e the use of the method of the value of transaction 
in the valuation of imported goods. 
  G/VAL/N/1/MOZ/1 
 Page 11 
 
 
 ARTICLE 9 
 
Glossary of terms 
 
 For the purpose of provisions fixed in artic les 1 to 8 the following terms will have the 
following mean: 
 1. Buying commission : The fee paid or to be paid by the importer to its agent for the services 
rendered as representative in the foreign country, in the purchase of the goods under valuation. The 
amount paid by the importer will be considered as a buying commission, if the Customs prove that the 
person acting as an agent did not and do not perform the following: 
 a. Manufacture in the whole or partially, or do es control totally or partially the production of 
imported goods or of other goods from which their value will be considered for the 
computation of the transaction value of imported goods; or 
 
b. Rendering or control the rendering of any ser vices of which value should be considered for 
the determination, or the tentative of determ ining the price of the imported goods or other 
services of the same class; or 
 c. Transport the imported goods or any other goods mentioned in paragraph a) of this number, 
within a foreign country or between a fore ign country and the Country, for any purposes 
associated to the manufacturing or import of goods; or 
 d. Buy, exchange, sale or trade in any other fo rm any goods mentioned in paragraph a) of this 
number, or rendering any of the services described in paragraph b), in another form that is not 
as an agent of the importer; or 
 e. Regarding any goods mentioned in paragra ph a) or any of the services mentioned in 
paragraph b), act as an agent or representative of the manufacturer, supplier or seller of the 
goods or of the person rendering services, as may be the case, or is in any form associated to any of these persons save in the condition of importer’s agent; or 
 
f. Claim or receive direct or indirectly the bene fits, fees or other payments referred to any goods 
or services, as a result of the subject goods import, which is not the commission received from the importer as a payment for the services rendered by this person in the transaction. 
 
2. Goods of the same nature or same specie:  imported goods that: 
 a. Are classified in a group or range of goods produced by a particular industry or industry 
sector and include the identical or similar goods; and 
 b. For the purposes of Article 5 of this regu lation they were exported from any country; and 
 
c. For the purposes of Article 6 of this regul ation they were produced and exported from the 
same country as the goods subject to valuation. 
 3. Identical goods : With the exception of those goods that  include or comprise, as the case may 
be, goods which incorporate or reflect engineering,  artwork, studies, development, art and design 
work or plans and sketches produced in the Country, are imported those imported goods that:  G/VAL/N/1/MOZ/1 
Page 12  
 
 a. Are the same in all aspects, including phy sical characteristics, quality and commercial 
prestige. Minor differences in appearance do not  preclude goods otherwise conforming to the  
definition from being regarded as identical; 
 b. Were produced in the same country as the goods being valued; 
 
c. Were produced by the same person who ma nufactured the goods under valuation. For 
purposes or this regulation only will be take n into account goods produced by a different 
person when there are no identical goods manufactured by the same person, who has manufactured the goods under valuation. 
 
4. Similar goods : With the exception of those goods that include or comprise, as the case may 
be, work and engineering elements, studies, developm ent, art and design work or plans and sketches 
produced in the Country, are imported similar goods those that:  
a. Although not alike in all aspects, have lik e characteristics and like component materials 
which enable them to perform the same func tions and to be commerc ially interchangeable. 
The quality of the goods, their reputation  and the existence of a trade mark are  among the factors to be considered in dete rmining whether goods are similar; 
 b. Have been produced in the same country as the goods being valued; 
 
c. Were produced by the same person who pro duced the goods being valued. For purposes or 
this regulation only will be ta ken into account goods produced by a different person when 
there are no similar goods produced by the sa me person who has produced the goods being 
valued. 
 
5. Country : The Republic of Mozambique. 
 6. Related persons : For the purposes of this regulations the persons shall be deemed to be related 
only if:   
a. They are officers or directors of one another’s business or  vice-versa; 
 b. One of them hold a position as responsible or manager in other’s part company;  c. In terms of law, they are legally recognized partners in business;  
 
d. If they are employer and employee;  e. One part directly or indirectly owns, controls or holds 5% or more of the outstanding voting 
stock or shares of both of them;  
 
f. One of them direct or indirectly controls the other; 
 g. both are directly or indirectly controlled by a third person; or  h. Both of then control at the same time a third person; 
 
i. If both are from the same family. For the pur poses of this rules are considered of being 
members of the same family: 
 
i. Spouses  G/VAL/N/1/MOZ/1 
 Page 13 
 
 
 ii. Ascendants and descendants in first degree and in a bee-line; 
iii. Brother and sister, in blood relation; iv.  Ascendants and descendants in second degree and in a bee-line;  v. Father-in law, mother-in-law, s on-in-law and daughter-in-law; and 
vi. Sister-in-law and brother-in-law; 
 vii. The links above mentioned in (i) and (vii) include relation by adoption. 
 7. Price actual paid or payable : Comprise all the payments made or to be made, as a condition 
for the sale of goods being subject of valuation, fro m the importer to the supplier, or by the importer 
to a third part aiming to satisfy an obligation from the supplier. 
 
8. Generally Accepted Accounting Principles : Those principles that in a given country and at a 
given moment are subject of a consensus or a recognized and noticeable support, which establish 
which are the economic resources and obligations to be registered in assets and liabilities, which are 
the modifications in assets and liabilities that have to  be mentioned, how to evaluate the assets and 
liabilities, as well as the modification verified, in wh ich form they have to be published and which are 
the financial balance sheets to be  produced. This Regulation either can  be in great oriented general 
principles or in practices and detailed procedures.  9. Manufactured : includes goods grown, mined and manufactured; 
 
10. Royalty : is the amount paid or credited in cons ideration of the following elements  
 a. Manufacturing, usage, exercise or sale of a patent. Use, exercise or selling a patent.  b. The usage or right of usage of: 
 
i. A design or commercial trade mark ii. A confidential information; or iii. Of any machinery, spare, device or other equipment; 
 c. The supplying of knowledge or scientific, t echnical, industrial, commercial information, or 
knowledge and information of other type; 
 d. Any assistance that can be useful and supplemen tary, and that is supplied in order to allow the 
application or usufruct of any material d escribed in paragraphs a, b, or c above; 
 
e. A total or partial forbidding with regard to an y material described in paragraphs a, b or c, 
above. 
 11. Customs value of imported goods :  The value of the goods fixed with the aim to determine 
and levy the custom duties levied over imported goods;  
12. Fixed value : The value fixed according to Article 6 of this regulation; 
 13. Transaction value : The value determined according to Article 1 of this regulation; 
 14. Deductive value :  The value determined in accordance to Article 5 of this regulation. 
 
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 G/VAL/N/1/MOZ/1 
Page 14  
 
 MINISTERIAL DIPLOMA NUMBER 21/2003 
 
Dated 19 February 
  In compliance with the Rules for Determ ination of the Customs Value approved by 
Decree 38/2002 dated 11 December it is necessary to  regulate the mechanisms for examining import 
declarations on what relates to the value of im ported goods during the process of customs clearance. 
  In this regard and acting under the powers gran ted to me by Article 3 of Decree 38/2002 dated 
11 December, I determine: 
 
ARTICLE 1 
  The approval of the Regulation for Customs Valu e and its annexure, which are part of this 
Decree. 
 
ARTICLE 2 
  The present Decree enters into for ce at the date of its publication. 
  Maputo, 31 December 2002 
 
 The Minister of Planning and Finance, Luisa Dias Diogo    
 
     
 
    
 
     
 
  G/VAL/N/1/MOZ/1 
 Page 15 
 
 
 RULES ON CUSTOMS VALUATION 
 
ARTICLE 1 
 
Determination Of Price Actually Paid Or Payable 
 
1. For the purposes of Article 8 of Rules for determination of Customs Value, approved by 
Decree no. 38/2002 of 11 December, when the trans port is free of charge or performed by the 
importer himself, the cost referred to in paragrap h a) of number 1 of the same Article must be 
included in the customs value, based on the costs co mmonly incurred in the modality of transport used 
for the same route. 
 2. In case of goods subjected to international posta ge forwarding, the total value of postage tariff 
will apply up to the point of destin ation within the customs territory. 
 
3. The charges related to offloading and hand ling of imported goods rela ted to international 
transport will be integrant part of the customs va lue, regardless of the responsibility for financial 
charge and the designation adopted.   4. The customs value will not include the expe nses or charges mentioned above, which do not 
constitute foreign payment to, as long as they are de tached from the price actually paid or payable for 
the imported goods, in the respective supporting documentation: 
 a. Costs of transport and insurance, as well as the charges related to such transport, incurred in 
the customs territory of the Country; and 
 
b. Charges related to construction works, inst allation, erection, manipulation or technical 
assistance performed after the importation. 
 5. The interest due as a result of a financing c ontract signed by the importer and related to the 
purchase of imported goods, will not be considered part of the customs value if:  
a. The respective value is detached from the price actually paid or payable for the goods; and 
 b. The buyer is able to prove that:  
i. The value declared as the price actually pa id or payable, is in fact, correspondent to 
that practised in sales of goods; and 
ii. The interest rate negotiated does not exceed the level commonly practised in 
transaction of similar nature, in the moment  and country where the financing has been 
granted. 
 6. The provisions set out in the previous number will apply:  
 
a. Regardless of the fact that the financing ha d been granted by the seller, by a financial 
institution or by another legal institution; or 
 b. Even if the goods are valued based in a me thod other than that based on the value of the 
transaction. 
 7. The customs value of physical support cont aining data, programs or software for data 
processing equipment will be determined considering so lely the cost or the value of the media carrier G/VAL/N/1/MOZ/1 
Page 16  
 
 itself, provided that the cost or the value of data, software or programs are distinguished in the 
purchasing document.   8. The physical media carrier referred to in num ber 7 above does not include integrated circuits, 
low conductivity cables and similar devices, or the articles comprising such circuits or devices. 
 
9. The data, programs and software referred to in number 7 above in this Article, do not include 
records of cinema, sound or video.  10. For the purpose of determination of the customs value using the transaction value method, 
discount will be accepted: 
 a. By quantity, as long as the importer proves that this was granted before the import, in general 
under a permanent system established by the suppl ier, considering the quantity of goods sold. 
 
b. By advanced payment duly proved. 
 11. Discounts will not be accepted with regard to:  a. Activities related to the trading of imported goods such as advertising, guaranty and sales 
promotion, performed by the importer on behalf of the supplier or at the his account, for the 
satisfaction of part of payment for such goods, as it is stated in the contract of purchase and 
sale. 
 b. Rendering of services or supply of goods to thir d parties by the importer, at the account of the 
supplier, as a condition for th e sale of imported goods;  
 
c. Existing relationship between the parties,  which has an influence over the price; 
 d. Previous transactions;  
ARTICLE 2 
 
Use of substitutive methods of valuation 
 
1. In the case of imports over which it is not po ssible to use the transaction value method, the 
importer should request information to be used as  a basis for determination of customs value, 
according to the methods set for in articles 2 and 3 of Rules for Determination of Customs Value, 
approved by Decree No. 38/2002 of 11 December, to the General Directorate of Customs – 
Department of Tariffs and Customs Value.  2. The request referred to in this Article must be made through an application addressed to the 
General Directorate of Customs - Department of Ta riffs and Customs Value, stating the reasons why 
the transaction value cannot be used. The appl ication should be accompanied by supporting 
documents.   3. In the event of this information being made av ailable, its use will be subject to the laws on 
protection of fiscal and commercial information.  
 
4. When applying the provisions stated in no. 2 of Article 5 of Rules for Determination of 
Customs Value approved by Decree No. 38/2002 of 11 December, if after a period of ninety days 
counted from the day of submission of import declara tion, with no information from the importer, he  G/VAL/N/1/MOZ/1 
 Page 17 
 
 
 will be notified to present, within eight days, the supporting documents on the resale of imported 
goods, or of similar goods imported, provided that: 
 a. In the resale by a unity price higher than the estimated value, the collection of the difference 
of due taxes will be requested; and 
 
b. In the event of no attendance to the notificati on or no occurrence of resale, the customs value 
will be fixed in accordance to the subsequent method. 
 
ARTICLE 3 
 
Absence of Required Information for Determining the Customs Value 
 
1. When the customs value cannot be determined  because the necessary information for the use 
of transaction value method, or the adjustments to be made under the provisions of Article 8 of Rules 
for Customs Valuation, approved by Decree No. 38 /2002 of 11 December, are not available at the 
time of custom clearance, the importer has to explain to the Customs the reasons why such 
information cannot be presented and has to declare an estimated value.  2. In the circumstances stated in the previ ous number the importer must write “PROVISIONAL 
VALUE”, in red, at the top of the DU.  
 
3. The estimated value must be corrected, if that is the case, within ninety days from the date of 
entry, according to the value actually paid or pa yable for the imported goods, duly proved. The fixed 
value shall be notified to the General Directorate of Customs - Department of Tariffs and Customs 
Value who will issue a Notification for Payment of due taxes. 
 
4. If the importer cannot present the requested in formation within the period stated in the 
previous number and gives no reasonable explanatio n, he will be subjected to the penalties fixed by 
law and the provisions set for in this Article will no t apply in his future imports for a period to be 
fixed by the General Director of Customs.   
ARTICLE 4 
 
Evidences of Customs Value 
 
1. The accounts and information supplied by th e importer regarding the determination of 
customs value, are legally enforceable in respect of:  a. Correctness, accuracy and integrity of  the elements in fact furnished; 
 
b. Authenticity of presented support documentation.  2. The importer shall prove the declared va lue, supplying the necessary information and 
presenting the respective supporting documents.  
 
3. For purposes referred to in this Article, th e supporting documents and information that, 
according to the circumstances of the corresponding commercial transaction must be presented by the 
importer, added to those in gene ral demanded for the completion of the import declaration as defined 
in relevant legislation.  
4. The supply of information and presentation of documents, for the purposes referred to in this 
Article, also constitute an obligation of any other person related to  the import operations. G/VAL/N/1/MOZ/1 
Page 18  
 
 5. For the purposes of this Article, the impor ter must present the Customs Value Declaration 
related to the goods subjected to valuation, accordi ng to the method applied, using the forms DV1 (A) 
or DV1 (B), which constitute Anne xes I and II to this regulation. 
 6. Alternatively, the importer may register the General Declaration of Value at the Customs 
using forms DV2 (A) or DV2 (B), which constitute  Annexes III and IV of the present regulation for 
regular imports of goods from identified supplie rs and under the same commercial terms. The 
registration number should be indicated  and a copy attached to the DU  according to the instructions 
set for in relevant legislation.  
7. The General Declaration of Value referred to in number six is a long-term declaration. The 
General-Director of Customs will fix th e validity period for such declaration. 
 8. In case the customs value is determined unde r the transaction value method, the importer has 
to prove that the value paid corresponds to the valu e actually paid or payable, adjusted in accordance 
with Article 8 of Rules for Determination of th e Customs Value approved by Decree No. 38/2002 of 
11 December.   
ARTICLE 5 
 
Customs Inspection 
 
1. If the importer cannot present or is unable to  present the necessary documentation, or, if any 
documentation is incomplete or the information in it is not complete according to provisions set for in 
appropriate legislation, or if the Customs decide th at further investigation over the customs value is 
necessary, they will calculate an estimated amount of deposit or guaranty for the release of goods. 
 
2. The amount of guaranty referred to in 1, w ill be equivalent to the difference between the 
amounts of collected taxes and that on which the goods should be subjected, based on the average 
unity value of similar or identical imported goods.  3. The customs may determine the customs value of goods applying in sequence, the provisions 
of articles 2 and 7 of Rules for Custom Valuation approved by Decree No. 38/2002, of 11 December, 
up to the Article over which the customs value should be determined in cases where:  a. In customs opinion the import does not fall under the requirements established for the 
application of the transaction value method; or 
 
b. The Customs are in possession of grounds to do ubt over the truth or accuracy of the customs 
value declared and having requested from the importer the supplying of more evidences that 
the declared value represents the actual total amount paid or payable for the imported goods, 
they continue after the reception of requested information or in the absence of response from 
the importer, not satisfied with regard to th e determination of the customs value of goods 
under the Article 1 of Rules for Custom Valu ation approved by Decree No. 38/2002, of 11 
December.  
 4. If within 5 years after the acceptance of the relevant declaration by the Customs, new facts 
affecting the customs value of imported goods are discovered, the Customs can, based on such new 
facts, determine the customs value based on provisi ons set for in this Article. These provisions should 
be applied regardless of the fact that the custom s value had been determined using the importer’s 
declaration or the Customs data as a basis for calculation.   G/VAL/N/1/MOZ/1 
 Page 19 
 
 
 5. Upon a writing request from the importer, the Customs should communicate in writing, the 
reasons of doubt over the correctness and accuracy of  the declared value with regard to the imported 
goods and, he will be granted suffi cient opportunity to justify befo re a final decision is taken in 
compliance with the provisions set for in number 3.   
6. When the customs value is determined by the Customs, the importer, upon a written request, 
may be explained in writing by the cust oms, how such value was determined. 
 7. The importer will be notified by the Customs with regard to:  
a. Cases where the declaration h as been selected for a detailed verification of customs value, in 
accordance with the provisions of this regulation; 
 b. The amount of the guaranty to be paid for release of the goods before the conclusion of 
control over the customs value, when the declared value is less than that commonly applied in 
imports of identical or similar goods;  
 c. The amount of any additional duties to be pa id in cases where the customs value has been 
determined according to the provisions set for in  this regulation, being this value higher than 
that declared; and 
 
d. The compulsoriness to present the Declaration of Custom Value in a form issued by the 
regulation, and of the supporting documen ts over the declared customs value.  
 8. The presentation of the documents referred to in  no. 7 paragraph d) of this Article, must occur 
within a period of eight days from the date of notice, extendable by the same period upon a justified 
request. 
 9. When the custom clearance is performed befo re the conclusion of customs value examination, 
the importer should be informed that th e process is still under fiscal procedure. 
 10. When the import declaration has been select ed for detailed examination over the customs 
value, the Customs must complete such examination within ninety days from the date on which all the 
information was received from the importer.  11. In the event of the Customs needing to exte nd the period referred to in the previous number, 
the importer shall be notified in writing.  
 
12. Subject to the provisions set for in numbers  10 and 11 above, when the importer had made a 
deposit to the Customs while awaiting the verifi cation of customs value by the Customs and 
considering that the period taken by the Customs in such verification is becoming excessively, the 
importer can appeal to the General Director of Customs.  
13. The payment of the difference on taxes due to  correction of the Customs Value, shall take 
place within thirty days from the date on which the no tification is issued by the Department of Tariffs 
and Custom Value.  14. Nothing in this Article could be construed as a restriction or calling into question the rights 
granted to the custom administration to satisfy them selves as to the truth, accuracy of any statements, 
documents or declaration rendered for customs valuation purposes.  
  G/VAL/N/1/MOZ/1 
Page 20  
 
 ARTICLE 6 
 
Special Procedures for Valuation 
 
1. The value will be determin ed using reasonable criterion, compatible with the general 
principles and provisions of the Custom Valuation Ag reement, and based in the available data within 
the Country, when is regarded to the custom cl earance of goods subject to the following custom 
regimes:  a. Temporary imports (Regime A2 ); 
b. Re-importation (Regime A3); 
c. Exportation (Regime E4); d. Temporary exportation (Regime E5); e. Re-exportation (Regime E6); f. Warehousing (Regime W7); 
g. Free Zones (Regime F9); 
h. Transit (Regime T8); i. Goods subject to the Simplified Regime; j. Goods considered as luggage carried by travellers from foreign countries. 
 2. In the event of non-compliance with a regime  or a clearance procedure set for goods for 
consumption (Regime A1), the customs value of such  goods shall be determin ed in compliance with 
the Valuation Methods established in the Custom Va luation Agreement, complying with the rules and 
procedures set for in this regulation.  3. In the assumptions set for in number one of this Article the Declaration of Custom Value 
referred to in number 5 of Artic le 4 will not be requested.  
 4. In the case of re-importation of goods tem porary exported for repairing, refurbishing or 
transformation under the terms of this regulation, the customs value will only be determined for the 
foreign materials used in such services. 
__________