Japanese Cars Durban
Back to Articles
Country GuideMozambique

AT Car Import Mozambique — Complete Guide to Autoridade Tributária Clearance

July 20266 min readMichelle Reyners

The Autoridade Tributária de Moçambique (AT) is Mozambique's tax and customs authority, responsible for all vehicle import duties and clearance. Understanding AT procedures is essential for a smooth import.

What AT Does

AT assesses and collects import duty (25–40%), VAT (IVA at 16–17%), and enforces the mandatory Intertek Pre-Shipment Inspection (PSI) requirement for used vehicles under Ministerial Diploma 244/2011.

Step 1: Intertek Pre-Shipment Inspection

This is the most critical step for Mozambique imports. Before your vehicle ships from Japan, it must pass an Intertek PSI inspection. Apply for a MOZ number from Intertek Maputo, then arrange inspection at an Intertek centre in Japan. The inspection certificate must accompany all shipping documents.

Step 2: Documentation Preparation

  • Original Bill of Lading (showing chassis, engine, year, make, model)
  • Original Commercial Invoice
  • Certificate of Title and Registration (original)
  • Intertek PSI Certificate (mandatory)
  • Certified copy of passport
  • Driver's License and International Insurance (green card)

Step 3: Customs Declaration at AT

Submit the customs declaration at the port of entry. Mozambique uses the Sistema Integrado de Gestão Aduaneira (SIGA) electronic system. Your clearing agent will handle this submission.

Step 4: Duty Assessment and Payment

AT assesses duty based on engine size (25% ≤1500cc, 40% >1500cc) and VAT at 16–17%. Payment is made in Mozambican Metical (MZN) at AT-accredited banks. Cash or banker's cheque is recommended.

Step 5: Clearance and Registration

  • Obtain AT Customs Clearance Certificate
  • Collect vehicle from the port bonded area
  • Register with the provincial transport department
  • Obtain Mozambican number plates and registration document

Ports of Entry

  • Maputo — largest port, best for southern Mozambique
  • Beira — central Mozambique, access to Sofala and Manica
  • Nacala — northern Mozambique, access to Nampula and Cabo Delgado

Use our import cost calculator for an instant AT duty estimate, or contact us for full import assistance including Intertek coordination.

Contact UsWhatsApp
MR

Michelle Reyners

Senior Export Operations Manager at Japanese Cars Durban

Michelle oversees export operations for Japanese Cars Durban, managing vehicle imports to eight Southern African countries. With years of hands-on experience in cross-border logistics, customs compliance, and import duty optimisation, she provides authoritative guidance to buyers across the region.

Disclaimer & Accuracy

Import duties, taxes, and regulations are subject to change. The information in this article is based on official sources (ZIMRA, BURS, MRA, AT, LRA, ERA, NamRA, ZRA) and is accurate as of July 2026. Always verify current rates with the relevant revenue authority before shipping. Japanese Cars Durban accepts no liability for discrepancies arising from regulatory changes after publication.

Share this article

FacebookTwitterLinkedIn
Follow us:FacebookLinkedIn
All Articles
Chat with us