Discusses pricing formula and other fees, value-added tax (VAT), etc.
Last Published: 10/16/2019

Prices are generally determined by market forces except those for petroleum and certain agricultural products, which are fixed by the Government of Mozambique.  Variable costs such as import duties and transportation play a key role in defining prices.  Import duties on goods range from zero to 25%.  But products imported from within the Southern Africa Development Community (SADC) may be exempt. 

Mozambique operates under the value added tax system (VAT); a 17% rate is attributed to the product at the point of sale.

Before doing business in Mozambique, it is advisable that U.S. companies consult with local tax consultants and customs agents on how custom duties and VAT will impact the cost of goods.  For more in-depth information on import duties, contact the U.S. Commercial Service in Maputo.
 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.