Non-Tariff Barriers

Complaint

Complaint number

NTB-000-402  

NTB Type

7.4. Costly procedures  

Complaint

Withholding tax is charged on payment to any company not registered in Mozambique. Any truck from a neighbouring country delivering goods to Beira is required to pay this tax on any backload which it may return with to its home destination. In practice this leads to the belief that no foreign truck can collect goods from Beira Port  

Status note

Mozambique reported that for all foreign operatorso undertake commerciaal transit operations, in that country, they must be conform to requirements as per article 25 of the ministerial decree 10/2002 of January 30th.  

Progress update note

Mozambique reported that the transit operations can only take place when covered by a guarantee, according to article 25 of the ministerial decree 10/2002 from January 30th.
Article 25 reads that:
“2. The expenses that result from fiscal accompaniment must be paid by the declaring at the collect office at the departure, before the transit movement begins. The cost of the fiscal accompaniment will be established by the chief of the customs post according to the parameters defined by the Revenue Authority”.  

Policy or regulatory NTB

Yes 

Location

Mozambique: Ministry of Finance (Government institution)  

Reporting Country or Region

Mozambique  

Country specific trade issue

No  

Date of incident

2011-03-01  

Status

Resolved  

Date of resolution

2011-09-19  

Product Description

All products

Computer-assisted translation

• English
• Arabic
• French
• Portuguese

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Total value

0  

Date reported

2011-03-01 12:19  

Modified

2011-09-19 11:58