Import Policy
Mozambique's value lies in the Rovuma Basin of northern Cabo Delgado, where 75 trillion cubic feet of gas reserves underpin several LNG projects. On the import side, the Customs tariff (based on WCO 2012 HS) ranges 0% to 20%, and capital goods in Class K are exempt from duty and VAT; upstream oil-gas and mining equipment imports are duty-free, and withholding tax drops from 20% to 10%. But note the new VAT law taking effect in 2026: some prior import exemptions, such as for solar panels, are removed, exemptions overall are narrowing, and AfCFTA tariff cuts advance only gradually.
Local Content & Investment Incentives
The Investment Law grants a 5% to 10% investment tax credit (5% in Maputo, 10% outside), and within Special Economic Zones (SEZ) and Integrated Free Zones (IFZ) domestic procurement is also VAT-free. On localization, the Total-led Mozambique LNG project runs an SME certification scheme, with INNOQ issuing ISO 9001 and similar quality certifications to help local SMEs capture value-chain opportunities in gas projects, which also becomes a handle for foreign equipment suppliers to screen partners.
Market Access Requirements
Class-K capital-goods exemption directly lowers the landed cost, but the waiver must be confirmed item by item by HS classification rather than assumed blanket. On risk: Cabo Delgado still faces a security situation; LNG parks are protected but surrounding logistics need assessment, and with tight forex and high rates, profit repatriation must be planned. Environmental and social licensing, especially in the northern gas region, is a project precondition, so equipment suppliers must align with the client's community and security plan.
What Endurance Energy Offers
With Mozambique's duty-free equipment and its need for local partners alongside, Endurance Energy can supply equipment that sits exactly at that intersection: small-scale skid-mounted liquefaction, CNG mother/daughter stations, LPG storage and bottling, and cylinder-package equipment. Using the INNOQ certification system to screen local SMEs for installation and after-sales makes complete-unit export plus local service work, compliant and close to the local value chains pushed by majors like Total. For mining areas and remote settlements around the northern gas region, containerized mobile gas-storage units solve gas access where no pipeline reaches. On delivery, we prefer sea freight to Beira or Pemba then overland transfer, shipping critical parts in batches with adequate insurance.
FAQ
Do our skid-mounted units face import duty in Mozambique?
If classified as Class-K capital goods, both import duty and VAT are exempt; upstream oil-gas project equipment is explicitly duty-free. But the 2026 VAT law narrows some import exemptions, so confirm by HS classification before implementation rather than assuming a blanket waiver.
What income-tax incentives can foreign investors enjoy?
The Investment Law grants a 5% to 10% investment tax credit (higher outside Maputo), upstream equipment and mining imports are duty-free with withholding tax cut to 10%, and domestic procurement in SEZ/IFZ is VAT-free. A joint venture plant can stack on local incentives.
How does Endurance Energy find a reliable local partner?
Check the INNOQ certification list; Total's SME scheme has already helped a batch of local firms earn ISO 9001 and similar certificates, a ready pool of qualified subcontractors. When choosing,
Does the northern security situation affect equipment delivery?
LNG parks themselves are protected, but road logistics and personal safety need separate assessment. Endurance Energy prefers sea freight to Beira or Pemba then overland transfer, shipping critical parts in batches with adequate insurance to avoid putting a whole shipment on a risky route.
