Complaint

Complaint number
NTB-000-402  
NTB Type
7.4. Costly procedures  
Complaint
Withholding tax is charged on payment to any company not registered in Mozambique. Any truck from a neighbouring country delivering goods to Beira is required to pay this tax on any backload which it may return with to its home destination. In practice this leads to the belief that no foreign truck can collect goods from Beira Port  
Status note
Mozambique reported that for all foreign operatorso undertake commerciaal transit operations, in that country, they must be conform to requirements as per article 25 of the ministerial decree 10/2002 of January 30th.  
Progress update note
Mozambique reported that the transit operations can only take place when covered by a guarantee, according to article 25 of the ministerial decree 10/2002 from January 30th.
Article 25 reads that:
“2. The expenses that result from fiscal accompaniment must be paid by the declaring at the collect office at the departure, before the transit movement begins. The cost of the fiscal accompaniment will be established by the chief of the customs post according to the parameters defined by the Revenue Authority”.  
Policy or regulatory NTB
Yes 
Location
Mozambique: Ministry of Finance (Government institution)  
Reporting Country or Region
Mozambique  
Country specific trade issue
No  
Date of incident
2011-03-01  
Status
Resolved  
Date of resolution
2011-09-19  
Product Description
All products


 
Total value
0  
Date reported
2011-03-01 12:19  
Modified
2011-09-19 11:58  

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