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Decree No. 42/2017 approving the Regulation on the Processed Wood Export Tax and repealing Decree No. 21/2011 of 1 June.

Country/Territory
Mozambique
Document type
Regulation
Date
2017
Source
FAO, FAOLEX
Original source
Boletim da República, I Serie, No. 125.
Subject
Forestry
Keyword
Tax/levy International trade Classification/declassification Standards Timber Timber extraction/logging Forest management/forest conservation
Geographical area
Africa, Eastern Africa, Indian Ocean, Least Developed Countries
Entry into force notes
This Decree enters into force on the day of its publication.
Abstract

This Decree approves the Regulation on the Processed Wood Export Tax, under Law No. 7/2010 of 13 August, amended and reprinted by Law No. 14/2016 of 30 December. The purpose of this Regulation is to establish the rules, conditions and procedures for Export and the application of the Export Tax on processed Wood. This regulation applies to all operations at national level for the export of processed wood from wood-producing species listed in the attached table. The Processed Wood Export Tax is levied on the FOB value of the products listed in the attached tables. The export of wood in logs and beams of all native species is expressly prohibited.

Full text
Portuguese
Website
www.legis-palop.org

References - Legislation

Implements

Law No. 7/2010 creating the Overvaluation Timber Tax (TSM).

Legislation | Mozambique | 2010 (2016)

Keyword: Tax/levy, International trade, Classification/declassification, Standards, Timber, Timber extraction/logging, Forest management/forest conservation

Source: FAO, FAOLEX