Law No. 7/2010 creating the Overvaluation Timber Tax (TSM). Pays/Territoire Mozambique Type du document Législation Date 2010 (2016) Source FAO, FAOLEX Source d'origine Boletim da República, I Serie, 3rd Supplement, No. 32. Sujet Forêts Mot clé Taxe/impôt Commerce international Classement/déclassement Normes Bois Coupe de bois/exploitation forestière Gestion forestière/conservation des forêts Aire géographique Afrique, Afrique Orientale, Océan Indien, Pays les moins avances Entry into force notes This Law enters into force on the day of its publication. Résumé 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. Texte intégral Portugais Site web www.legis-palop.org Références - Législation Implementé par Decree No. 42/2017 approving the Regulation on the Processed Wood Export Tax and repealing Decree No. 21/2011 of 1 June. Législation | Mozambique | 2017 Mot clé: Taxe/impôt, Commerce international, Classement/déclassement, Normes, Bois, Coupe de bois/exploitation forestière, Gestion forestière/conservation des forêts Source: FAO, FAOLEX