The levy is variable and will be applied to glass, metal, paper, cardboard and plastic packaging, among others. “TAE is levied on all primary packaging either imported or produced in the customs territory, to be placed or placed on the domestic market,” the legislation states, adding that “individuals or legal entities, resident or non-resident, with or without tax domicile in Mozambique” are liable for payment of the levy.
The payment of TAE applies to the import of packaged products, import of packages, manufacture of packaged products and of packaging, packaging, parcelling or bottling, excluding those intended for export, medicines for human use and those covered by the Specific Consumption Tax.
However, the new legislation, which aims to support recycling, provides for compensation for the payment of this levy “when the producer establishes, on its own behalf or through third parties, an internal management system” for such packaging, but limited to 90% of the value.
The formula for calculating the TAE value for each package is “based on the cost of treating waste in the country or abroad”, and the impact factor depends on its weight and material characteristics, and must be paid at the time of customs clearance, in the case of imports, or by national producers when submitting the respective declaration.
Source: Lusa
Author: PackagingNews Africa
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