Mozambique uses a straightforward ad valorem system for vehicle imports, with rates based primarily on engine size. Unlike Malawi and Zambia, there is no separate excise duty — just customs duty and VAT.
Duty Components
| Component | Rate | Base |
|---|---|---|
| Import duty (customs) | 0–40% | CIF value |
| VAT | 16–17% | CIF + Import duty |
Note: VAT rate: Most sources quote 17%. PWC's March 2026 summary cites 16%. Verify the current rate with Autoridade Tributária de Moçambique (AT) at time of clearance.
Duty Rates by Vehicle Type
| Vehicle Type | Import Duty | Notes |
|---|---|---|
| Cars ≤ 1500cc | 25% | Most economical option |
| Cars > 1500cc | 40% | Standard rate for SUVs and larger sedans |
| Single cab pickups | 20% | Reduced rate for utility vehicles |
| Minibuses | 0% | Fully exempt from customs duty |
| Trucks | 5–20% | Depends on weight and classification |
| Buses | 5–10% | Reduced rate for passenger transport |
No Age Restriction
Mozambique imposes no age restriction on imported used vehicles. A 2005 model pays the same duty rate as a 2023 model of the same engine size. This makes Mozambique an attractive market for older, more affordable Japanese vehicles.
Right-Hand Drive (RHD) Required
All vehicles imported to Mozambique must be right-hand drive (RHD). Left-hand drive (LHD) vehicles are not permitted for standard import. Exceptions apply only for special vehicles like ambulances with prior AT approval.
Intertek Pre-Shipment Inspection
Under Ministerial Diploma 244/2011, every pre-owned vehicle imported to Mozambique must pass Pre-Shipment Inspection (PSI) by Intertek BEFORE shipment. This is a critical requirement that many first-time importers miss.
- Apply for a MOZ number at the Intertek Maputo office with the vehicle invoice
- Intertek performs physical inspection in Japan (or country of origin)
- Vehicle must be inspected before loading onto the vessel
- No Intertek PSI = vehicle may be refused at Mozambique customs
- Non-compliance results in Destination Inspection (DI) at full cost PLUS a 10% of CIF fine
Returning Resident Relief
Mozambican citizens (18+) who have lived abroad for 1+ year may qualify for duty relief on one vehicle. Owned 180+ days abroad = full exemption. Owned less than 180 days = 80% reduction. Apply to AT before shipping.
We assist Mozambique buyers with complete import logistics including Intertek coordination. Contact us for a full cost estimate.
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