Mozambique's duty calculation is one of the simplest in the region — just import duty based on engine size plus VAT. No excise, no fixed duties, no complex age-based tables.
The Formula
Total tax = Import duty (% of CIF) + VAT (16–17% of CIF + duty). The rate of import duty depends only on the vehicle's engine size and type.
Step 1: Identify Import Duty Rate
| Vehicle Type | Engine | Import Duty |
|---|---|---|
| Passenger car | ≤ 1500cc | 25% |
| Passenger car | > 1500cc | 40% |
| Single cab pickup | Any | 20% |
| Double cab pickup | Any | 40% |
| Minibus | Any | 0% |
| Truck | Any | 5–20% |
Step 2: Calculate VAT
VAT (IVA) is applied at 16–17% on the sum of CIF value plus import duty. The exact rate varies — confirm with AT at the time of clearance.
Step 3: Add Intertek PSI Cost
The mandatory Intertek pre-shipment inspection fee (USD 200–400) is not a tax but is a mandatory cost that should be included in your total budget.
Worked Example: Minibus (Duty-Free)
Toyota Hiace minibus 2500cc, CIF = USD 12,000:
- Import duty: 0% (minibuses are duty-exempt!) = USD 0
- VAT at 17%: 17% × USD 12,000 = USD 2,040
- Intertek PSI: USD 300
- Total tax and fees: USD 2,340
Compare: Passenger Vehicle
Same CIF for a passenger car >1500cc: import duty = USD 4,800, VAT = USD 2,856, Intertek = USD 300. Total = USD 7,956 — over 3× the minibus cost.
Use our online duty calculator for an instant Mozambique import duty estimate.
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