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Ad valorem duty: Duties resulting from the application of the duty rate on the customs value of goods.

Abbreviated Single Document (DUA): means the abbreviated type of customs declaration for import and export of goods transported in small amounts, and intended for commercial purposes. This declaration uses the same formula of the DU declaration, but with fewer mandatory boxes, and this is the type of declaration applicable at authorized borders.

Airway Bill
: Serve functions similar to those of ocean “Bills of Lading” for air transport.

Anticipated Exit: removal of commodities subject or not to the payment of duties and other charges, with authorization of the relevant entity, without total fulfilment of the customs formalities.

Authorized Economic Operator: a legal person that, within the scope of their professional activity and after the validation of the compliance with the criteria established by the Customs administration, is considered to be a reliable and trustworthy operator and may benefit from additional advantages in the customs clearance process, within the scope of their activity as an importer and/or exporter.


Bill of Lading: A commercial document required for the movement of all goods through customs borders that serves as the proof of the terms and conditions of delivery agreed between the two parties (importer and supplier). Each document has a unique number.

Bonded warehouse
:  An area authorized by customs for the storage of goods on which payment of import duties is deferred until goods are removed. Details about the different types of warehouses can be found in the guidance manual on warehousing.

Brussels Definition of Value:  See “Value”.


Cargo Manifest: typical document accompanying the cargo and which shall be sent to the customs authorities.

Certificate of Inspection
: Document that proves that the goods entering or exiting the country are submitted to Pre- and Post-Shipment Inspection.

Customs Clearance: a set of procedures by means of which the accuracy of the information contained in the customs declaration is verified, in relation to the goods and the respective means of transport, to the documents submitted and to specific legislation, for the purpose of customs clearance.

Customs control: a set of measures adopted by customs authorities to ensure compliance with the legislation and regulations, whose enforcement is under its responsibility.

Customs Debt: The obligation a person has to pay duties, and other charges applicable to certain goods on importation or exportation, under the legislation in force.

Customs Declaration: provision of information through which the declarant indicates the commodities and the customs regimes applicable thereto, by means of completion of the Single Document (DU), the Abbreviated Single Document (DUA), the Simplified Single Document (DS). Or in other manners provided by law.

Customs Office: a place with an administrative competency to carry out customs formalities.

Customs Regime: A set of specific customs procedures applicable to goods, means of transport and other goods, by the customs authority.

Customs Tariff Schedule: A table that follows an appropriate structure and the nomenclature of the Harmonized System for Commodity Description and Coding, where commodities are described, in which the duties, taxes and other changes to be paid are found.

Customs Territory: All geographical space over which Mozambique exercises its sovereignty.


Date/Time of Reception: The official date/time given (Unique Document) on the customs declaration's approval.

: Any individual or corporate person that declares the goods or means of transport on their name or through their legal representative.

: General Directorate of Customs.

Document: Forms with an appropriate format containing information about a certain operation.

DRA: Department of Customs Regimes, the Department of the General Directorate of Customs (DGA) in charge of the administration of the special customs regimes such as exemptions.

Drill bit
: Tool for drilling holes.

Duties: Customs Duties.

Duties and other charges: Customs duties, taxes, and other levies that fall upon the value of the commodities to be imported or exported and collectable by customs authorities.

Duties, taxes, fees and other charges on imports: Customs Duties, Exercise tax, value added tax; surcharges; Customs Service Charge (TSA); Stamp duty; Broadcasting contribution tax.


Exchange transaction: any act, business or transaction carried out between a resident and a non-resident and which results in or may result in a payment or reception abroad, or which simply is qualified by law as such.

: Exit of goods from the customs territory.


Fiscal Visit: inspection done to a place or means of transport for verification of the fulfilment of the customs procedures and other legal formalities.

FOB (“Free on Board”)
: the supplier delivers the goods at the point of embarkation of goods. The buyer pays the insurance and freight from the point of delivery.

Formality: A set of legal or functional requirements of institutional nature.

Frequent traveller: any person who enters or leaves the national territory, and who travels more than once within a period of thirty days.


GATT: “General Agreement on Tariffs and Trade” – See “Value”.

Goods: All items that can be the subject of the international trade, or better, can be the subject of import or export.


Import: Entry of goods into the customs territory.

Import Declaration
: declaration made in the Unique Document that indicates the wish to clear the goods through Customs for use in the internal market with the payment of the applicable customs duties, or to put them under another customs regime, such as the warehousing regime.

Means of transport: any equipment, motorized or not, capable of transporting people, goods or commodities.

Missing goods
: Any part of packaged goods or in bulk or liquid that is missing.

Operational Support Unit: A central or regional Unit that collects coordinates and consolidates the data for use in operational controls such as the clearance process.


Presentation of the goods: The act of informing Customs of the arrival of imported goods and that they are or will be available for inspection.

Pre-shipment inspection: the goods imported into the country may be submitted to a pre-shipment inspection under the terms of the appropriate Regulation. Goods that are selected to undergo shipment inspection but do not undergo such inspection in the importation process will be subject to a fine of 10% of the import value. If the goods imported with or without pre-shipment inspection does not meet the quality specifications required by law, will be subject to destruction.

Primary Zone: the area under continuous customs inspection and control, where commodities awaiting customs-approved treatment, or that already have a customs-approved treatment are kept under the regime of duty suspension. This comprises, namely:
i.    the continuous or discontinuous land and water area, occupied by bonded ports;
ii.   the land area occupied by bonded airports;
iii.  bonded border posts and borders and respective adjacent areas;
iv.  all areas authorised by the customs authorities to keep commodities that, having already a customs-approved treatment, are under suspensive arrangement of payment of customs duties and other charges;
v.   all areas where commodities are kept awaiting customs-approved treatment.


Report of goods: Description of imported goods as accepted by the document verification officer after any necessary verification.

Retail Control team
: A team of customs officers that applies selective post-clearance checks, in the facilities of the traders and in other places, by using Risk Assessment techniques with computer programs.

Rotation number: a sequential number that is assigned to each means of transport, corresponding to their entry into the customs office of clearance, with or without commercial intents.


Secondary Zone: comprises the areas adjacent to the primary areas, including the territorial waters and airspace.

Simplified Single Document (DS)
: means the customs declaration form to be used exclusively for import of goods and luggage separates carried by passengers, in excess of their allowance, for personal and non-commercial use.

Single Document (DU): mean the type of customs declaration for goods entering or leaving the country, regardless of the customs regime applicable thereto.

Skewer: a tool with a sharp point normally made of metal or wood.


Tariff Headings: The Customs Tariff Headings are divided in descriptions of items identified according to the code under the tariff classification of goods.

Transit warehouse
: A place authorized for a temporary storage of goods which have not yet been Customs cleared.

Travellers: Any person that exits the national territory.


Value: the customs value of imported goods will the value of the transaction, that is, the price effectively paid or to be paid for the goods, when they are sold for export destined to the country.


Warehouse Report: The quantity and value of goods admitted into the warehouse and recorded in the stock of the warehouse.