Mozambique · ECONOMY
Key Facts
—The new law: Parliament approved Law No. 8/2025 on 12 December 2025, and it was promulgated on 29 December 2025, and the new customs and tax procedure codes took effect on 1 January 2026.
—Traveller allowance: Tax is now applied only to the difference between an item’s value and the permitted limit when the limit is exceeded.
—State-project vehicles: Motor vehicles under tariff codes 87.02 and 87.04 may qualify for customs-duty exemption or reduction for state institutions.
