International trade: challenges of customs transit of goods in Mozambique

Abstract

The article analyzes the challenges of customs transit of goods in Mozambique and, therefore, reflects on how to mitigate them. Customs transit is the customs regime for the circulation, in the national customs territory, of goods coming from abroad and destined for another point abroad, free from payment of duties and other taxes, upon provision of a guarantee and under customs control, (DM no. 116/2013). Mozambique's location on the sea coast is of great importance in the context of international trade. All Southern African countries, particularly those that are not coastal, such as Botswana, Lesotho, Malawi, Swaziland, Zambia and Zimbabwe need Mozambican ports to export or import goods. Using the bibliographic-descriptive method, the research found that the goods with the greatest flow in transit in Mozambique are ores and fuels. The following constraints on the flow of goods in transit were identified: prevalence of dual processing of customs transit - manual and electronic; synchronization failures of customs clearance systems; internet fluctuations; unavailability of declarants at some borders; false transits and poor command of customs procedures, in digital environments for customs clearance of goods. We understand that, the combination of these constraints without a suitable solution, can lead to significant disadvantages for customs transit, namely, the high loss of revenue for the State, as smugglers can take advantage of weaknesses and gaps in customs procedures to explore opportunities for illicit trade in goods, which can nullify all the advantages inherent to customs transit, in terms of international trade.