Complaint
- Complaint number
- NTB-000-390
- NTB Type
- 2.10. Inadequate or unreasonable customs procedures and charges
- Complaint
- Specific types of packaging are required to export perishable items to the UK. The packaging materials are not available in Mozambique. They can be imported duty-free as long as the exact same number are re-exported. This is almost always impossible because a small percentage of packets always get damaged in the packing process. However if the exact same number of packets are not exported then the company is required to pay duty on the full number of packages imported, not only on the damaged ones which are not re-exported
- Status note
-
Mozambique explained that the temporary import of taras and other materials or equipments is legislated by article 28 of the decree 34/2009 of July 6th. For this process duty is not paid at the country entrance. Number 6 of the same article states the various guarantee terms to which such imports are subject. By rule, these must cover the revenue at risk from the damaged packaging and of those whose regularization may not have been justified by re exportation to the origin or definitive importation for local consumption.
In a meeting held between SADC Secretariat and Mozambique focal points, Mozambique reported that duty is only charged only on the damaged packages which are not re-exported. Any company experiencing further problems is advised to consult director of Customs. - Progress update note
-
Mozambique explained that the temporary import of taras and other materials or equipments is legislated by article 28 of the decree 34/2009 of July 6th. For this process duty is not paid at the country of entrance. The number 6 of the same article states the various guarantee terms to which such imports are subject. By rule, these must cover the revenue at risk from the damaged packaging and of those whose regularization may not have been justified by re exportation to the origin or definitive importation for local consumption.
In its number 10, it is recommended that the non following of the rules previewed in this article results in the following:
a) Beginning of a customs procedure for committing the customs infraction of transgression.
b) Immediate canceling of the conceded regime, application of the revenue value placed on the entry accepted declaration and the taxes, calculated on the daily forex exchange value.
From this, it’s concluded that all the damages resulting from the utilization process, in case the packaging of goods may be definitively imported, by paying the owed revenue taxes - Policy or regulatory NTB
- No
- Location
- Mozambique: Customs (Government institution)
- Reporting Country or Region
- Mozambique
- Country specific trade issue
- No
- Date of incident
- 2011-02-14
- Status
- Resolved
- Date of resolution
- 2011-09-29
- Product Description
-
Perishable items
- Total value
- 0
- Date reported
- 2011-02-14 08:22
- Modified
- 2011-09-29 12:51
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