Mozambique

The e-Viajante portal of the Mozambique Tax Authority is a Declaration System through which travellers declare online the goods they carry when entering or leaving Mozambique, receiving a QR code on submission; the portal states the declaration is a mandatory document. Portal guidance directs travellers to declare, especially those carrying goods above the duty-free franchise (franquia), cash (any currency) above MZN 10,000 or USD 10,000, or restricted goods; it is mandatory for commercial-purpose goods and recommended even with nothing to declare, to speed customs clearance and avoid queues. The franchise is the duty-free value — above the limit, customs duty is payable — and is evaluated on a rolling 30-day window (a declaration made 20 days earlier still counts against the current balance, calculated automatically by the system). The franchise table lists currency (MZN 10,000.00 national / USD 10,000.00 foreign), tobacco, and beverages (spirits 1 litre, wine 2.25 litres); see unresolved MZ-franchise-tobacco-figures for the portal-internal tobacco/alcohol discrepancy. Caution: a portal FAQ separately states cash above the equivalent of USD 5,000 must be declared — this conflicts with the statutory border thresholds (USD 10,000 foreign / MZN 10,000 national, Banco de Moçambique Aviso n.º 3/GBM/2024 of 20 March 2024, Arts. 104–105), which control legally; see unresolved MZ-currency-threshold-conflict. e-Viajante is a goods-declaration portal: the statutory cash declaration of Aviso Arts. 104–105 is a traveller-filled form handed to Customs at the border (see MZ-cash-declaration); nothing in the portal's literal strings shows that declaring through e-Viajante satisfies that Arts. 104/105 obligation, or that the cash form is filed through the portal.

Under Banco de Moçambique Aviso n.º 3/GBM/2024 of 20 March 2024, this declaration applies only above the statutory thresholds, and in both directions — on physical entry into and physical exit from Mozambique. Art. 104 (foreign banknotes and coins): up to the equivalent of USD 10,000, no declaration to the customs authority is required; above USD 10,000, the amount must be declared to the customs authority on entry or exit, accompanied by (a) a declaration form and (b) proof of lawful possession of the funds (Art. 104(2)). Art. 105 (Mozambican national banknotes and coins): above MZN 10,000, the physical entry or exit must likewise be declared to the customs authority (Art. 105(1)); at or below MZN 10,000 no declaration obligation is stated. Form mechanics (Arts. 104(3) and 105(2)): the traveller fills in the declaration form and hands it to the customs authority, which validates the information, keeps the original and gives the duplicate to the traveller; the Aviso says only this — it does not state the form's medium (paper or electronic), so whether it can be satisfied electronically, including through the e-Viajante portal, is unknown (see unresolved MZ-cash-form-eviajante-relation). These are the controlling legal border thresholds: the e-Viajante portal FAQ (USD 5,000) and older ministry travel guidance (US$5,000) conflict with them and are not law — see unresolved MZ-currency-threshold-conflict.