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CHANGES TO THE SPECIFIC CONSUMPTION TAX AND CUSTOMS TARIFF REGIMES

15 January 2026
CHANGES TO THE SPECIFIC CONSUMPTION TAX AND CUSTOMS TARIFF REGIMES

We continue to analyse the new tax package approved by Mozambique. Focusing on Laws No. 7/2025 and No. 8/2025,

Elton Dimbana, Tax Law Associate at Cambule & Américo, discusses the main changes to the Specific Consumption Tax regime and the Customs Tariff, highlighting the respective implications for companies and organisations.

 

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