Tiago Arouca Mendes and Henrique Calvão Martins signed the article ‘The Regulation of the Exercise of the Activity of Customs Clearance of Goods’

Tiago Arouca Mendes, managing partner of MDR Advogados, and Henrique Calvão Martins, senior lawyer, wrote the article ‘The Regulation of the Exercise of the Activity of Customs Clearance of Goods’, published in the 4th edition of Business&Legal magazine.

In the article, the lawyers discuss the importance of customs brokers in the context of international trade and emphasise the need for regulation to guarantee the control and collection of customs duties.

The new Decree No. 90/2023, of 29 December, published in the Bulletin of the Republic No. 250 I Series, of 29 December 2023, establishes procedures for the exercise of customs clearance activity, broadening its scope to include tax procedures carried out by authorised persons or entities. In addition, the Decree introduces new ways of carrying out the activity, such as the participation of managers and administrators of legal persons and transitory companies.

Changes to the licensing requirements are mentioned, including the need for a bond and the requirement of Mozambican nationality for foreign applicants. The control and supervision of the activity of customs broker is highlighted, with penalties provided for infractions, including cancellation of the licence in the event of conviction for tax crimes.

Click on the attachment to read the full article.