Mozambique Duty Calculator

Table of Contents

General Import Considerations For Mozambique

Before calculating costs, ensure your vehicle is legally permitted to enter Mozambique borders:

  • Right-Hand Drive (RHD) Standard:
    Mozambique traffic drives on the left side of the road, meaning Right-Hand Drive (RHD) vehicles are the standard. While Left-Hand Drive (LHD) passenger vehicles can technically be imported, LHD commercial vehicles are strictly banned. It is highly advised to only import RHD.

  • Age Limits & Penalties:
    Mozambique does not enforce a strict hard ban on the age of used passenger vehicles. However, a progressive tax structure heavily penalizes older vehicles. Vehicles older than 7 years from the date of manufacture attract a severe age penalty on top of standard excise duties.

  • Mandatory Intertek PVoC Inspection:
    Mozambique operates a mandatory Pre-Export Verification of Conformity (PVoC) program known locally as CAP (Conformity Assessment Programme). All vehicles must be inspected by Intertek in the country of origin before shipment. Arriving without an Intertek Certificate of Conformity (CoC) will result in customs rejection or severe financial penalties.

How Mozambique Duty is Calculated?

The Autoridade Tributária de Moçambique (AT) uses an ad valorem (value-based) system that calculates taxes sequentially. Later taxes are compounded on top of earlier ones.

Here is the exact sequential formula applied in our calculator:

  1. CIF Value:
    The combined total of your vehicle purchase price (FOB) + Ocean Freight + Marine Insurance to the Mozambican port.

  2. Import Duty (Direitos Aduaneiros):
    A flat
    20% applied strictly to the CIF value for standard passenger vehicles.

  3. Excise Duty (Imposto de Consumo Específico - ICE): 
    This is a compounding tax calculated on the sum of
    (CIF Value + Import Duty). The rate scales based on the vehicle's engine size (CC):

    • Up to 1500cc: 15%

    • 1501cc to 2500cc: 30%

    • Above 2500cc: 40%

  4. Age Surtax:
    If the vehicle is older than 7 years, an additional age penalty (calculated here as an estimated 20% of the CIF value) is levied to discourage the import of older, high-emission vehicles.

  5. VAT (Imposto sobre o Valor Acrescentado):
    Recently reduced in 2023, VAT is a flat 16% calculated on the Value for Tax Purposes (VTP). Your VTP is the sum of CIF + Import Duty + ICE + Age Surtax.

  6. Customs Processing Fee (TSA):
    A minor administrative fee generally estimated at 1%of the CIF value.

Your Total Payable at the Port = Import Duty + ICE + Age Surtax + VAT + TSA.

AT Mozambique Duty Estimator (Passenger Vehicles)
CIF Value (Customs Base) ? $0.00
Import Duty (20%) ? $0.00
Excise Duty (ICE) ? $0.00
Age Penalty Surtax ? $0.00
Value Added Tax (16%) ? $0.00
Customs Fee (TSA 1%) ? $0.00
Total AT Taxes Payable ? $0.00
Est. Total Landed Cost ? $0.00

Vehicle Regulations & Safety Requirements For Mozambique

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To legally drive your newly imported vehicle out of the port and avoid heavy spot fines by the Mozambican Traffic Police (Polícia de Trânsito) and INATRO, your vehicle must strictly comply with the Código da Estrada (Decree 1/2011).

Mandatory Equipment for ALL Passenger Vehicles:

  • Serviceable Fire Extinguisher:
    A minimum 1kg dry-powder fire extinguisher. It must be certified, show a green fully-charged pressure gauge, and crucially, it must be mounted inside the passenger cabin (not hidden in the trunk) where the driver can easily reach it.

  • Reflective Warning Triangles:
    You must carry exactly two (2) reflective red warning triangles to place at the front and rear of the vehicle during a breakdown.

  • Reflective Safety Vest:
    A high-visibility fluorescent yellow or green safety vest must be kept inside the passenger cabin. The driver must put this vest on before stepping out of the vehicle during a roadside emergency.

  • Spare Wheel & Jack:
    Your vehicle must be equipped with a roadworthy spare tire, a functional mechanical jack, and the correct wheel spanner.

Reflector Laws (For Commercial Vehicles & Pickups):
If you import a commercial goods vehicle, bus, or any pick-up truck (which are often classified as commercial), you must adhere to strict retro-reflective marking regulations:

  • A continuous strip of red honeycomb reflective tape must run horizontally across the rear bumper or tailgate.

  • A continuous strip of yellow/white honeycomb reflective tape must run horizontally along the sides of the vehicle to outline its length.

Driving Through Other African Countries?

Whilst most countries will have similar mandatory requirements for vehicles on their roads, it is always worth checking before you travel to avoid potential delays or fines. Find out requirements of other countries.

References
  1. Decree-Law 1/2011 of 23 March THE ROAD TRAFFIC CODE. (n.d.). Available at: https://www.fesarta.com/application/storage/upload/roadtrafficact12011mozambique.pdf [Accessed 3 Apr. 2026]. Link

  2. Intertek.com. (2023). Certificate of Conformity for Exports to Mozambique. [online] Available at: https://www.intertek.com/government/product-conformity/mozambique/ [Accessed 3 Apr. 2026]. Link

  3. Intertek.com. (2024). Mozambique CAP Implementation. [online] Available at: https://www.intertek.com/government/export-import/regulatory-news-updates/news-mozambique/mozambique-cap-implementation-1st-november-2023/ [Accessed 3 Apr. 2026]. Link

  4. Tax Authority of Mozambique. (n.d.). CHAPTER 87 - Motor vehicles, tractors, cycles and other land vehicles, their parts and accessories. [online] Available at: https://www.at.gov.mz/eng/Media/Pauta-Aduaneira/Capitulo-87 [Accessed 3 Apr. 2026]. Link