Law No. 7/2010 creating the Overvaluation Timber Tax (TSM). País/Territorio Mozambique Tipo de documento Legislación Fecha 2010 (2016) Fuente FAO, FAOLEX Fuente original Boletim da República, I Serie, 3rd Supplement, No. 32. Materia Bosques Palabra clave Tasa/impuesto Comercio internacional Clasificación/declasificación Normas Madera Corte y extracción/explotación forestal Ordenación forestal/conservación de montes Área geográphica Africa, Africa Oriental, Océano Índico, Países menos desarrollados Entry into force notes This Law enters into force on the day of its publication. Resumen This Law creates the Overvaluation Timber Tax (TSM). The TSM is levied on the export of raw and processed wood, depending on the complexity of its processing, based on the respective FOB export price. The rates to be applied are those set out in the table attached to the Law. Payment of the Overvaluation Timber Tax is made at the time of customs clearance. The revenue resulting from the collection of the Overvaluation Timber Tax is earmarked for reforestation actions, inspection of the exploitation of forest resources, combating uncontrolled fires and the State Budget, as well as the efficient use of human and material resources, under the terms to regulate, recognizing and valuing the role of producing areas. Texto completo Portugués Página web www.legis-palop.org Referencias - Legislación Implementado por Decree No. 42/2017 approving the Regulation on the Processed Wood Export Tax and repealing Decree No. 21/2011 of 1 June. Legislación | Mozambique | 2017 Palabra clave: Tasa/impuesto, Comercio internacional, Clasificación/declasificación, Normas, Madera, Corte y extracción/explotación forestal, Ordenación forestal/conservación de montes Fuente: FAO, FAOLEX