Imports exceeding a value of $ 500 require an import license. The license indicates the place of embarkation or disembarkation of goods, the country of origin, the amount and currency of payment, and the source of financing. Narcotics import is forbidden, arms imports require a license delivered by local authorities.
Mozambique prohibits the importation of pornographic materials and certain controlled substances and carefully regulates the importation of pharmaceuticals, firearms, and explosives.
At import level the following documents are required: Commercial invoice, Certificate of origin, Bill of lading, Packing list, Pro forma invoice.
Customs duties are assessed according to the industrialization degree of products and range between 5 to 35% (machinery 5% and capital goods between 5 and 35 %). Ad valorem duties are assessed on the original cost of the goods plus freight, commissions, and all other charges resulting from the sale and delivery of goods to the port of entry, i.e., the CIF value.
Imported goods are subject to a turn over tax of 5%, consumption tax ranges between 20 and 150%. The major part of food products are subjected to the 20% rate as well as plastic wooden, leather and paper products, moreover, most products made of steel, iron and aluminum. Textiles are assessed at 30%. Toys and games, watches and electrical appliances are assessed at 45%. Alcoholic beverages, jewelry, perfumes, binoculars, motorcycles and eyeglass frames are assessed at 75%, cars at 20 to 100% depending upon the value in meticals, cigarettes at 150%.
Labels must show the descriptive name of the product. Moreover, it should show the list of ingredients including food additives, the weight, address, the name, and telephone number of the manufacturer or distributor, net weight or volume in metric units and instructions for storage and use. The labeling of food products and canned food must show the gross weight and net, name and address of the manufacturer, country of origin, grade, contents and brand name. The labeling of pharmaceutical products must show the composition of the product. Packages should be numbered legibly. Goods should be packed to withstand high humidity and pilferage. | 
