AMENDMENT TO THE SPECIFIC CONSUMPTION TAX CODE

Published and enacted as part of the tax reform package in Mozambique, Law No. 7/2025 of December 29 amends the Specific Consumption Tax Code.
The Specific Consumption Tax is a selective tax levied on the specific consumption of certain goods considered to be luxury, superfluous, or harmful to health, such as alcoholic beverages, tobacco products, automobiles, and other special items.
These amendments came into force on January 1, 2026. The main aspects are highlighted below:

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