Export new cars to Mozambique from Dubai

Importing a brand-new vehicle into Mozambique involves navigating duties and import requirements overseen by the Mozambique Revenue Authority and Customs administration. Per Trade.gov, Mozambique's import duties range from 0% to 25%, with consumer goods—a category that typically includes vehicles—generally subject to a 20% duty. On top of this, a 16% value-added tax (VAT) is applied to imports, calculated on the landed cost plus duty. The country's trade-weighted average tariff rate stands at 7.1%, though Trade.gov notes that slow customs procedures continue to hinder the smooth flow of trade, so allowing extra time for clearance is advisable.

Duty and tax structure

The combination of the 20% duty on motor vehicles and the 16% VAT creates a substantial total tax burden at import. These rates apply to the free-on-board (FOB) price from Jebel Ali, plus freight and insurance. Businesses can consult Mozambique's Customs Info Database tariff lookup tool (free registration required) to confirm the exact classification and duties applicable to a specific vehicle.

Documentation and customs clearance

Brand-new vehicles from the Free Zone require standard import documentation, including a bill of lading, commercial invoice, packing list, and certificate of origin. A chassis/vehicle identification number (VIN) certificate is essential for registration purposes. Additional local requirements may include a pre-shipment inspection report and any conformity or homologation certificates demanded by Mozambique's road transport authority. Given the administrative pace noted by Trade.gov, consignees should prepare all paperwork well in advance and engage a local customs broker to facilitate clearance.

Verify with the destination's customs authority before shipping — duty rates vary by engine size, fuel type, and buyer category.