What You Need to Know
The Ministry of Finance in Mozambique is advancing draft regulations for the Specific Consumption Tax and General Customs Clearance Rules. A recent meeting in Maputo aimed to harmonize these regulations with input from key economic stakeholders, emphasizing the government’s commitment to transparency and efficiency in tax policy and customs procedures.
Africa-Press – Mozambique. The Ministry of Finance held a meeting in Maputo to socialise and harmonise draft decrees aimed at revising the regulations governing the Specific Consumption Tax (Imposto sobre Consumos Específicos – ICE), or excise tax, and the General Customs Clearance Rules.
The meeting included representatives from the Confederation of Economic Associations (CTA) as part of the Public-Private Dialogue Platform, reinforcing the government’s commitment to transparency, inclusivity, and active participation of key economic actors in the formulation of tax policy.
This initiative follows the approval by the Assembly of the Republic on 29 December 2025 of legislative amendments framing the ICE and the General Customs Clearance Rules, with the aim of ensuring proper regulation and operationalisation of the new legal provisions.
As part of implementing these legal instruments, the Assembly set a 60-day period for the regulation of the Customs Tariff and 90 days for the regulation of the Excise Tax (ICE), underlining the need for speed and institutional coordination in this process.
During the meeting, the main aspects of the draft regulations were presented and discussed, with particular focus on the technical and legal alignment of the regulatory norms with the recently approved legislation, improvements to customs clearance procedures to facilitate trade, and strengthening efficiency and effectiveness in tax revenue collection, especially in the context of the ICE.
The Ministry of Finance reaffirmed its commitment to promoting a modern, efficient tax system conducive to economic development, highlighting the importance of ongoing dialogue with the private sector in pursuing these objectives.
In recent years, Mozambique has been working to modernize its tax system to better align with international standards and enhance economic growth. The Specific Consumption Tax and customs regulations are crucial for improving revenue collection and facilitating trade. The government’s engagement with the private sector through platforms like the Public-Private Dialogue is a significant step towards creating a more inclusive economic environment, fostering collaboration between public institutions and private entities.
