Non-Tariff Barriers

Non-Tariff Measure

NTM classification

C9: Other formalities, n.e.s. 

Date when the measure came into force

30 January 2002 

Publication where the measure is specified

Diploma Ministerial n.° 15/2002, de 30 de Janeiro 

Regulation where the measure is specified

Regulation on Temporary Importation of Vehicles 

Country/Region applying the measure

Mozambique 

Description of the measure

Article 4
Temporary import license models
1. Temporary importation of vehicles is authorized upon declaration by the person concerned and issued by the Customs of an approved model license. There are two models of temporary importation:
A. Model 10c (M10c) - as per Annex I
B. Model 23c (M23c) - as per Annex II
2. Vehicles that are not eligible for the temporary importation regime will be given Road Circulation Guides for their presentation in the Customs of the guardianship of the customs stay of entry.
3. For each temporary import license and for each extension will be charged at the time of processing of the respective document, the Customs Service Tax (TSA)
Article 5
Issuance of temporary import licenses for light vehicles, ambulances, hearses and commercial vehicles for transport
1. A temporary import license of model 10c shall be issued for vehicles listed in Article 26 (1) (a), (b) and (c) of the IPP (Preliminary Customs Tariff Instructions)
2. For the purpose of issuing the temporary importation permit, the driver of the vehicle must complete the model form 10c in duplicate, sign it and present it with the carbooklet or equivalent document and other relevant documents together with the vehicle, to the authorities of the customs office of entry.
A. The license shall contain, where applicable, the particulars of the means of transport towed or loaded, and shall be duly identified by the license plates, marks, models, serial number, engine and other signals for future confrontations, as well as the probable values;
B. At the exit, the temporary importation permit must be returned by Customs to the customs office of entry, and the official who controls it must confirm that the goods declared at the entrance confer with those described in the respective license, conferring for this the marks, models, numbers series and other confrontations;
C. The exit of the goods imported temporarily, outside the term granted, will be considered tax transgression, under the terms of the customs legislation;
D. When vehicles at the entrance, transport objects subject to duties and other charges that can not be dispatched at the customs office of entry, they will be passed a Guide for Road Traffic Circulation of Merchandise which will show, duly itemized, the volumes containing the objects and goods captive of the impositions, destined to the Customs for its clearance.
3. The officials of the customs office of entry, who is responsible for issuing the temporary importation permit, shall ensure that it is issued in accordance with the legislation in force, by signing it and by appointing the stamp in use at Customs.
4. When the official of the customs office of entry considers, on the basis of duly substantiated evidence, that fraud is committed, (s)he shall immediately inform the head of the customs office, for the purposes of competent tax or criminal procedure.
5. In the case of bilateral agreements, the Director-General of Customs shall change the format of the documents and the procedures for granting temporary admission of vehicles.
Article 6
Issuance of temporary importation license for vehicles, intended for works of the State, projects or contracted persons
1. A temporary import license of model 10c, valid for 30 days, shall be issued to the customs office of entry to commence the temporary importation procedure of the vehicles referred to in Article 26 (1) (d) and (e) of the which should be affixed a stamp with the following words: "For a period exceeding 30 days to request the DGA to issue the M23c"
2. The M10c license shall be issued only if the owner or the driver of the vehicle proves at the customs office of entry that the vehicle falls within the scope of paragraph 1 of this Article.
3. In the case where the vehicle is not eligible for the temporary importation procedure provided for in this Article, a Road Traffic Guide shall be issued for the presentation of the vehicle at the customs office of clearance.
4. In any of the cases referred to in paragraphs 1 and 2 of this Article, the carnet or equivalent and other relevant documents shall be presented together with the vehicle to the authorities of the customs office of entry.
5. The procedure for the temporary importation of the vehicles described in paragraph 1 of this article shall be completed by the issuance of Model 23c (M23c), contained in Annex II to this Regulation, which shall be authorized by the Director General of Customs, subject to the following formalities:
A. Application addressed to the Director General of Customs;
B. Presentation of the photocopy of the M10c if applicable;
C. Presentation of the M23c duly completed, in quadruplicate
D. Presentation of the duly authenticated copy of the contract or copy of the project authorization;
E. Presentation of proof that the vehicle is intended for the work of the State, issued by a competent entity;
F. Presentation of the copy of the vehicle's booklet and its respective title, duly authenticated;
G. Provision of the respective guarantee for vehicles to be imported temporarily;
H. Any other document considered relevant.
6. Pursuant to Article 25 (4) of the PPI, as amended by Decree No 19/2001 of 23 July, the security to be provided shall be 20% of the duties and other charges due.
7. If it is established that the requirements for temporary importation are fulfilled, the head of the DRA (Customs Regimes Department) shall authorize temporary importation in accordance with the rules set out in Schedule X of the IPP, as amended by Decree No 19 2001 of 23 July. Such authorization shall be granted by the authentication of the M23c, against delivery of the M10c.
8. When duly authorized by the Director General of Customs, the guarantees referred to in this article may be provided by a guarantee signed by the beneficiary and by the Project General Manager or by the person duly authorized to do so by the institution that supervises the project.
9. In the case of vehicles belonging to persons or entities that have a contract of employment in Mozambique, the necessary guarantee may be provided by a Statement of Responsibility drawn up by a company with sufficient assets in Mozambique to cover the rights and other charges due.
10. The original of the M23c is delivered to the interested party, the duplicate must be sent to the Regional Customs Directorate of the jurisdiction of the customs office of entry, triplicate to the Department of Information of the DGA and the quadruple filed at the place of issuance.
11. The M10c must be returned to the customs office of entry with the note that the respective M23c was issued.
12. The Director General of Customs may delegate the powers for the issuance of the temporary import license M23c to the Regional Directors or Directors of the Provincial Customs.
Article 7
International commercial transportation
For the purposes of this Regulation, the rules laid down in Articles 5 and 6 shall also apply to international commercial vehicles for which a license issued by a competent authority is also required.
Article 8
Cancellation of vehicle warranty and re-export
1. The vehicle shall be re-exported within the period of validity of the temporary importation permit.
2. The beneficiary shall return the original of the temporary importation permit - M23c - to the customs office of exit together with a legible photocopy. The Customs will register the movement, inspect the vehicle and certify the final re-export in the temporary import license and the respective photocopy.
3. The original license will be sent by the customs office of exit to the respective Regional Directorate of the Customs, for cancellation of the guarantee.
4. In case the guarantee has been provided by guarantee, the Regional Directorate shall make the repayment in the currency in which it was rendered.
Article 9
General conditions and obligations of owners of vehicles, drivers and transporters
1. Vehicles subject to temporary importation may not be sold, borrowed, rented, exchanged, donated, pledged, encumbered or otherwise disposed of in favor of third parties.
2. Owners or drivers of vehicles subject to temporary importation shall at all times be holders of supporting documents.
A. From temporary importation, upon submission of the M10c or M23c, as the case may be
B. The authorization to drive the vehicle, upon submission of the respective declaration, issued by a competent authority. 

Reference of the measure

Articles 4, 5, 6, 7, 8 and 9 

Measure also domestic

No 

Products affected by the measure.

Description

Vehicles 

Countries/Regions affected by the measure.