JC Advogados

Decree 75/2019, of 16 September – Excise Duties

The Government of Mozambique has approved new Regulations of the Excise Duty Code (Law 17/2017, of 28 December), by Decree 75/2019, of 16 September.

The Regulation establishes rules and procedures for excise duties taxation, which is levied upon certain goods, either produced/manufactured in country or imported (some considered luxury goods). The Regulation governs the following – mainly -:

▪️ Exemptions on imported, and locally produced raw materials
▪️ Direct exports from bonded warehouses
▪️ Rules of invoicing and registration
▪️ Inspection, circulation and transportation of goods subject to Excise Duties
▪️ Assessment and payment of the relevant taxes (new criterion was introduced for when transactions occur between entities/individuals enjoying special relations)

As annexures, the Regulation includes forms for recognition of exemptions, exports or re-exports of goods, introduction of goods into the market and registration of goods transacted on a monthly basis.

The Regulation entered into force on the 16th of September 2019.