Non-Tariff Barriers

NTM classification: P5: State-trading enterprises, for exporting; other selective export channels
Date when the measure came into force: 20 November 2016
Publication where the measure is specified: Decreto n.º 25/2015, de 20 de Novembro
Regulation where the measure is specified: Regulation on Marketing of Diamonds, Precious Metals and Gems
Country/Region applying the measure: Mozambique
Coded list of objectives: X: For purposes n.e.s.
Description of the measure: Article 30
1. Raw diamond intended for export is subject to the following conditions:
A) Prior payment of the Mining Tax, or
B) Prepayment of security equivalent to the amount of tax due.
2. The provisions of the preceding paragraph do not apply, in cases where the diamond was acquired from the holders of a mining concession, a mining certificate and a mining password, and it is proved that it was taxed.
Article 40
1. All precious metal or gems intended for export are subject to the following conditions:
A) Prior payment of the Mining Tax; or
B) Prepayment of security equivalent to the amount of tax due.
2. The provisions of the previous number do not apply, in cases where the precious metal or gem was acquired from the holders of a mining concession, a mining certificate and a mining password, and it is proved that it was taxed.
Reference of the measure: Articles 30 and 40
Measure also domestic: Yes

Code	Product	Partial coverage	Date in
7102.10.00	- Unsorted	No	20 November 2016
7102.21.00	-- Unworked or simply sawn, cleaved or bruted	No	20 November 2016
7102.31.00	-- Unworked or simply sawn, cleaved or bruted	No	20 November 2016

Reporting, Monitoring and Eliminating Mechanism