Mozambique's customs is administered by the Autoridade Tributária de Moçambique (AT). Commercial imports require a NUIT (Número Único de Identificação Tributária), a licensed despachante (customs broker), and the Documento Único (DU) as the primary entry document. Electronics and telecoms equipment require Contramarca certification, distinct from CE marking.
Mozambique is not subject to sanctions; goods imports are not restricted. The country has been on the FATF Grey List under enhanced financial monitoring since June 2022, which affects payment due diligence, not shipment eligibility.
IOR Service operates as your registered Importer of Record (IOR) and Exporter of Record (EOR) in Mozambique. Our Maputo-based despachante team holds a valid NUIT, manages Contramarca and pre-shipment inspection workflows, files the DU with the AT, and pays duties and 17% VAT as the legal party of record.
Mozambican customs combines NUIT registration prerequisites, the despachante intermediary system, Contramarca product certification, pre-shipment inspection requirements, and Portuguese-language documentation.
Foreign companies shipping into Mozambique without an in-country compliance partner face shipment hold at Maputo Port or Beira Port, Contramarca refusal, AT documentation queries, or extended demurrage.
NUIT and despachante requirement: Only a Mozambican-registered party with a valid NUIT and licensed despachante representation may clear commercial imports through the AT. Foreign companies cannot self-clear.
Contramarca certification for electronics and telecoms: Electronics, telecoms, and selected IT equipment require Contramarca product certification, distinct from CE marking. The certification cannot be obtained at port.
Documento Único (DU) filing: The DU is Mozambique's primary customs entry document, introduced in 1998. All commercial imports require a DU filed by a licensed despachante on behalf of the importer.
Pre-shipment inspection (Positive List): Goods on Mozambique's Positive List (including electronics, chemicals, and pharmaceuticals) require pre-shipment inspection at origin by a government-contracted inspection company. Inspection cannot be scheduled after departure.
Portuguese-language documentation: Commercial invoices, customs documents, and labeling must be in Portuguese or accompanied by certified translation. English-only documentation triggers AT queries.
FATF enhanced monitoring (not a sanctions issue): Mozambique's June 2022 placement on the FATF Grey List triggers enhanced financial due diligence on payment flows. International banks may apply additional scrutiny to transactions involving Mozambique. Goods imports are not restricted.
HS classification and valuation discipline: The AT scrutinizes HS codes and CIF valuations. Misclassification triggers reassessment and inspection escalation.
Cabo Delgado security context (energy sector): Inland delivery to project sites in northern Mozambique faces security constraints. Pre-shipment routing scoping is essential for energy and LNG sector deployments.
As your registered IOR in Mozambique, IOR Service manages the full compliance stack from pre-shipment review through delivery, under a single engagement.
Pre-shipment compliance review: HS classification, restricted-item check, Contramarca scope confirmation, Positive List screening for pre-shipment inspection requirements, Portuguese translation readiness, and dual-use screening before goods leave origin.
DU filing and customs declarations: Documento Único preparation and filing through a licensed despachante, commercial invoice review with Portuguese translation, certificate of origin verification, packing list alignment, and AT customs entry coordination.
Contramarca and conformity coordination: Contramarca certification application for electronics and telecoms equipment, Certificate of Conformity preparation, and laboratory testing coordination where required.
Pre-shipment inspection (PSI) coordination: Scheduling and managing PSI at origin for goods on Mozambique's Positive List, ensuring the inspection is completed before cargo departs.
Duties and VAT handling: We pay applicable customs duty (Mozambican tariffs generally range from 0 to 20 percent depending on category), 17% VAT on CIF plus duty, customs fees, and other applicable charges from our account as the registered importer. Costs are billed transparently to the client.
Customs coordination and release: AT interface, query response, inspection coordination at Maputo Port, Beira Port, and Maputo International Airport, valuation defense where required, and post-clearance audit management.
For re-exports, multi-destination projects, and equipment returns leaving Mozambique, IOR Service operates as your registered Exporter of Record under a single engagement.
Pre-export compliance review: HS classification, restricted-item screening, destination market assessment, and export licensing pathway determination before goods leave Mozambican territory.
Export documentation: Commercial invoice review, certificate of origin preparation (SADC preference and other applicable frameworks), packing list alignment, export DU filing through a licensed despachante.
Tax handling: VAT zero-rating documentation under Mozambican export rules, export duty assessment where applicable (selected commodities including unprocessed minerals), and customs fee settlement from our account as the registered exporter. Costs billed transparently.
Carrier and broker coordination: Interface with carrier, despachante, and AT for departure clearance from Maputo Port, Beira Port, or Maputo International Airport. Query response and post-departure documentation.
Recordkeeping and shipment updates: Export DUs, license records, and shipping documents retained per AT retention requirements. Status updates per shipment milestone.
Reverse logistics and project support: RMA coordination, returned-equipment handling for energy and telecoms project rotations, and bonded consolidation for outbound staging.
The AT administers all import and export declarations, customs valuation, and tax compliance. Commercial customs interactions are conducted through licensed despachantes (customs brokers) representing the importer.
The DU is Mozambique's primary customs entry and exit document. All commercial imports and exports require a DU filed electronically through the AT system by a licensed despachante.
Número Único de Identificação Tributária is Mozambique's taxpayer identification number, required for all commercial importers. Foreign companies without a Mozambican legal entity cannot obtain a NUIT directly; the IOR's local entity provides the NUIT.
Contramarca is a product marking and certification requirement specific to Mozambique, applicable to electronics, telecoms, and selected IT equipment. It is distinct from CE marking and requires separate application with the relevant Mozambican authority.
The Positive List, maintained by the AT, identifies goods subject to mandatory pre-shipment inspection at origin. Common categories include electronics, chemicals, and pharmaceuticals. Inspection is conducted by government-contracted inspection companies before cargo departs origin.
Mozambique is not subject to US OFAC, EU, or UN sanctions. Goods imports are not restricted by sanctions regimes. Mozambique was placed on the FATF Grey List in June 2022 for enhanced monitoring of anti-money laundering and counter-terrorism financing controls. This affects financial due diligence on payment flows, not the import of goods.
Mozambique applies its tariff schedule based on the Harmonized System and the SADC tariff framework. Customs duty is calculated on CIF value. VAT applies on CIF plus duty plus excise where applicable.
VAT is 17% on the CIF value plus customs duty. Customs duty rates generally range from 0 to 20 percent depending on HS classification. Excise applies to selected categories.
Commercial invoice (with HS codes, CIF breakdown, and Portuguese translation where required)
Packing list (with weights and dimensions)
Bill of lading or airway bill
Certificate of origin (SADC preference documentation where applicable)
Documento Único (DU) filed by a licensed despachante
Certificate of Conformity (for regulated categories)
Contramarca certification (for electronics and telecoms equipment)
Pre-shipment inspection certificate (for goods on the Positive List)
Proof of NUIT registration (IOR Service holds NUIT)
Technical datasheets and product specifications
Sector-specific permits (Mozambique Food and Medicines Authority for medical, other regulators as applicable)
Insurance certificate (where applicable)
Classify equipment under Mozambique's tariff schedule, identify regulated categories, confirm Contramarca scope and Positive List status
Contramarca certification, pre-shipment inspection requirement, sector regulator scope, despachante engagement.
Review commercial invoice with Portuguese translation, verify certificate of origin, submit Contramarca application, schedule PSI at origin
DU filing through licensed despachante, AT submission, query response, inspection coordination at Maputo Port, Beira Port, or Maputo International Airport, release.
Paid by IOR Service as the registered importer, then billed transparently.
Delivery to consignee in Maputo, Beira, Nampula, or other destinations; documentation retained for AT audit.
FATF grey list confused with sanctions: Mozambique is not sanctioned, and goods imports are not restricted. Confusion about sanctions status causes unnecessary hesitation in deals. FATF enhanced monitoring affects payment due diligence only.
Missing Contramarca on electronics and telecoms: Electronics, telecoms, and selected IT equipment held at customs pending Contramarca certification. The certification cannot be obtained at the port.
Pre-shipment inspection skipped at origin: Goods on the Positive List arriving without a completed PSI at origin face clearance refusal. PSI must be scheduled before cargo departs.
DU filing assumptions: Only a licensed despachante can file the Documento Único. Direct filing by a foreign company is not permitted.
Documentation in English only, without Portuguese translation: Commercial invoices and key documents commonly require Portuguese. Untranslated documentation triggers AT queries.
HS misclassification and valuation queries: The AT scrutinizes HS codes and declared values. Misclassification triggers reassessment and inspection escalation.
Cabo Delgado routing for energy sector deployments: Inland delivery to project sites in northern Mozambique faces security constraints. Pre-shipment routing scoping eliminates surprises.
Tell us the origin, destination (Maputo, Beira, Nampula, or other), equipment scope (including any electronics, telecoms, or PSI-relevant capability), value, Incoterm, and project timeline. Our compliance team returns an HS, Contramarca, PSI, and DU readiness assessment, customs documentation framework, and quote.
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Shared after initial assessment.25+ Years of International Trade & Compliance Leadership
Backed by decades of experience in global trade, IOR Service delivers the compliance frameworks, regulatory oversight, and market-entry expertise required for successful international operations. From highly regulated industries to complex cross-border projects, we help organizations move forward with certainty.No. Mozambique is not subject to US OFAC, EU, or UN sanctions. Goods imports are not restricted by international sanctions regimes. Mozambique was placed on the FATF Grey List in June 2022 for enhanced monitoring of financial compliance. This affects payment due diligence but does not restrict the import of goods. IOR Service operates actively in Mozambique.
An IOR is the legally registered entity responsible for customs compliance, duty payments, and documentation when goods enter a country. In Mozambique, a valid NUIT and a licensed despachante are required to import commercially. Foreign companies without a Mozambican legal entity cannot fulfill these requirements independently. IOR Service provides the NUIT, despachante representation, and full compliance management on your behalf.
Contramarca is a product certification and marking requirement specific to Mozambique, applicable to electronics, telecoms equipment, and selected other categories. It is separate from CE marking and other international certifications and must be obtained from the relevant Mozambican authority before goods can clear customs. IOR Service manages the full Contramarca application process before shipment departs origin.
The IOR is the entity legally responsible for customs compliance and duty payments. DDP (Delivered Duty Paid) is an Incoterm under which the seller assumes all import responsibilities, including acting as or appointing the Importer of Record. IOR Service can act as the IOR under DDP arrangements, enabling sellers to offer door-to-door delivery to Mozambican buyers without establishing a local entity. Under DDP, we manage Contramarca, pre-shipment inspection, duty payment, and final delivery.
At minimum: Documento Único (DU), commercial invoice with Portuguese translation, packing list, bill of lading or airway bill, certificate of origin, Certificate of Conformity, Contramarca certification for electronics and telecoms, pre-shipment inspection certificate for goods on the Positive List, and proof of NUIT. The AT reviews all documents at clearance; mismatches trigger queries.
Yes. Under DDP terms, IOR Service acts as the named importer, files the DU, pays all duties, 17% VAT, and applicable fees, manages Contramarca and pre-shipment inspection workflows, and delivers cleared goods to the consignee. Your company appears nowhere in the Mozambican customs record. IOR Service is the legal party of record.
Yes. IOR Service operates as registered Exporter of Record for outbound shipments, managing classification, export documentation, VAT zero-rating, SADC preference origin certification where applicable, and DU export filings through a licensed despachante. Reverse logistics and project equipment returns are supported.
The Positive List, maintained by the Autoridade Tributária de Moçambique, identifies goods subject to mandatory pre-shipment inspection at origin. Common categories include electronics, chemicals, pharmaceuticals, and selected machinery. PSI is conducted by government-contracted inspection companies before cargo departs origin. IOR Service confirms PSI applicability and schedules the inspection as part of pre-shipment review.
