Dossier
customs and tax procedure codes
Coverage of customs and tax procedure codes in the Nexus archive.
- Mozambique Approves New Customs and Tax Procedure Codes for 2026
Mozambique's Parliament approved Law No. 8/2025 on 12 December 2025, which introduced new customs and tax procedure codes effective 1 January 2026. The law modifies tax application for traveller allowances, taxing only the difference between an item’s value and a specified threshold.