A GUIDE TO DOING BUSINESS WITH MOZAMBIQUE

A GUIDE TO DOING BUSINESS WITH MOZAMBIQUE

The Department of Trade and Industry (the dti), July 2014. Photos are royalty-free stock images, courtesy of the dti Photo Library, Stock.xching (www.sxc.hu) and Media Club South Africa (www.mediaclubsouthafrica.com). the dti Campus 77 Meintjies Street Sunnyside Pretoria 0002 the dti Private Bag X84 Pretoria 0001 the dti Customer Contact Centre: 0861 843 384 the dti Website: www.thedti.gov.za A Guide to Doing Business with Mozambique

Contents Introduction...4 Country at a Glance...6 Public Holidays 2014...7 Geography and Climate...8 VISA Requirements...8 Overview of Industry and Infrastructure...10 Main Exports and Imports... 11 Economic Overview...12 Security...16 Doing Business...16 Business Culture...16 Business Hours...22 Time - Angola is +1 GMT...22 Investment Climate...22 Dispute Settlement...30 Taxation...31 Taxes in a Consignment...31 Advantages the Country offers to South African Companies...39 Opportunities for South African Companies...39 Key Contacts...41 Useful Websites...41

2 Introduction Mozambique has been under Portuguese influence and rule for 500 years. As a result, the culture of the country is a mix of Latin Portuguese and African. Before European presence, Mozambique was visited by traders from all over the world, more precisely Arabs, Indians, Chinese, Persians and others attracted by gold, which was then mined in the Mwenemutapa Empire. Such presence is still reflected in the country. About 90% of the Mozambican population is of African origin. The remaining 10% is mixed race or Caucasian. More than 30% of the population professes to be Christian and 15% Moslem, with the rest classified as spiritualist. The percentage of non-believers in the country is negligible, such that for every major project spiritual leaders from local chieftancies are called in to perform a traditional ceremony to evoke the ancestors spirits and wish the project well. Failure to perform such a ceremony is considered disrespectful to local culture and, for believers, any obstacles the project encounters may be attributed to the lack of such ceremonies. A Guide to Doing Business with Mozambique

4 Country at a Glance Population Languages Estimates suggest that Mozambique has a population of more than 23 million. Portuguese is the official language. English is widely spoken and has been declared the commercial language. However, several national languages are spoken, namely Tsonga, Shona, Emakwa and Kiswahili. Tsonga is spoken in the south (Gaza, Maputo, Inhambane the latter also has other languages, xichopi and Bitonga); several variants of Shona are spoken in the central region (Ndau, Ximanyika, Xitewe in Manica province; Ndau, Sena in Sofala, Nyungué and Chewa in Tete); Echuabo and Lomwé are spoken in Zambezia Province and Emacua in Nampula; (south of Niassa and in Cabo- Delgado), are spoken in variants of the Kiswahili language, including Yao in Niassa, and Kimuani in Pemba as well as Ximaconde. A Guide to Doing Business with Mozambique

Capital Maputo Time Zone Flight for South Africa Form of Government +2 hours GMT 45 minutes from Maputo, three hours from Pemba Open democracy Total GDP USD 12,797,754,230 GDP Per Capita 1 200 as per the World Bank USD $ GDP Growth Rate 8,4% as per the Bank of Mozambique 11/03/2013 Inflation 7,2% as per the Bank of Mozambique 2012 Currency Exchange Rate Metical 3.5 MZM to R1 US$ Exchange Rate 30

6 Public Holidays 2014 1 January New Year s Day 3 February Heroes Day 7 April Women s Day 1 May Workers Day 25 June Independence Day 7 September Victory Day 25 September Armed Forces Day 4 October Peace and Reconciliation Day 12 November Armistice (Independence) Day 25 December Christmas Day A Guide to Doing Business with Mozambique

8 Geography and Climate Mozambique is located on the south-east coast of the African continent with the following co-ordinates: 18 15 S, 35 00 E. It borders Tanzania and Malawi to the north, Zambia and Zimbabwe to the west, the Indian Ocean to the east and South Africa, Swaziland and Botswana to the south. The country covers 801 590km², of which 13 000km² is water. The Mozambique coastline stretches 2 500km and has a humid, subtropical climate; dry and cooler conditions are experienced on the plateau. Tsangano District in Tete Province has the mildest climate, with the Angonia plateau recording sub-zero temperatures in winter. The south of Tete is the warmest region in Mozambique, with temperatures rising to more than 35ºC. The provinces of Niassa and Manica have a mild climate. A Guide to Doing Business with Mozambique

Rainfall is good and water abundant. The rainy season tends to bring flooding, while drought is common in the dry season, largely as a result of poor water management infrastructure. Administration agencies ARA Norte, ARA Centro, ARA Sul and FIPAG are responsible for water management. 15-year average rainfall in Mozambique Figure 1: Rainfall 2008/09, 2009/10 and 15-year average, Northern Region Source: http://www.fao.org/docrep/012/ak350e/ak350e00.htm accessed on November 11, 2011

10 Figure 2: Rainfall 2008/09, 2009/10 and 15-year average, Central Region Source: http://www.fao.org/docrep/012/ak350e/ak350e00.htm accessed on November 11, 2011 Figure 3: Rainfall 2008/09, 2009/10 and 15-year average, Southern Region A Guide to Doing Business with Mozambique

12 Source: http://www.fao.org/docrep/012/ak350e/ak350e00.htm accessed on November 11, 2011 VISA Requirements Citizens of the Southern African Development Community (SADC), excluding Angola, can enter Mozambique without a visa if they hold a valid passport. Citizens from other countries must either obtain a visa from the Mozambican embassy in their own country or at the Mozambique border post. Overview of Industry and Infrastructure Mozambique s industrial parks are small, light and concentrated in the major cities of Matola, Beira, Dondo and Nacala. This situation is rapidly changing with the creation of freed development and industrial zones such as Beleluane in Maputo Province, Manga-Mungassa in Sofala Province and Tete Industrial Park. A Guide to Doing Business with Mozambique

Main Exports and Imports EXPORTS IMPORTS 1. Coal Foodstuffs/including meat and vegetables, canned food 2. Aluminium ingots Petroleum products 3. Electricity Construction materials 4. Natural gas Built environment and respective engineering and services including for rail road 5. Tobacco Automotives and spare parts 6. Prawns Fuel 7. Timber Capital equipment and spare parts 8. Graphite 9. Tantalum Source: Bank of Mozambique February 2012

14 Economic Overview The Mozambican economy is characterised by stable inflation, which is reported to have averaged about 10% for the last five years. The following sectors positively contributed to the development of the economy: Agriculture 15%; manufacturing 14%; trade and services 12%; transport and communication 13%; financial services 7%; and rental and other 27%. Source: Bank of Mozambique February 2012 In terms of gross domestic product (GDP), agriculture is the leading sector in Mozambique, followed by manufacturing, and trade and services. A Guide to Doing Business with Mozambique

16 Security Mozambique is a safe, stable country with no civil war or violence. The armed forces are made up of a small contingent of about 30 000 strong, among which are members of the air force and navy. The navy comprises small patrolling boats and the air force a single helicopter. This will soon change, however, as dozens of young pilots are being trained abroad and at local military academies; the same applies to the navy. Joint defence accords are in place in the SADC region, such that the South African Navy is currently jointly patrolling the Mozambican waters, particularly up north where incidents of Somali pirates have been reported. The country still uses the practice of conscripts, training about 12 000 new troops every year. Business Culture The business culture is westernised, but with a strong Mozambican flavour. Mozambicans are usually friendly, but negotiations may take place several times before a deal is clinched. Constant communication A Guide to Doing Business with Mozambique

and follow-up is very important because Mozambicans like to establish a relationship with potential business partners that is based on trust. Business Hours Business hours for public offices are from 7:30 to 15:30. Private businesses, especially those run by the Portuguese community, usually take a long lunch break of about two hours during which it is common practice to enjoy a glass of wine. These businesses operate from 7:30 to 12:30 and from 14:30 to 17:30. Some banks are open on Saturdays, from 9:00 to 13:00, with the exception of those that have flexible working hours or are run or owned by the Portuguese community. It is therefore best to make an appointment and be prepared to wait. The secretaries will normally offer you cashew nuts and coffee while you wait for the so doctore, who are not to be confused with holders of doctoral degrees as this term is merely used to refer to a powerful person or first degree holder. Doctorate holders are known as professores.

18 Investment Climate The investment climate in Mozambique is friendly. The Government has declared a number of Economic Free Zones, including Nacala, Beira and Beleluane, as well as several investment incentives. Foreign exchange control: Incoming capital must be registered with the bank of Mozambique. Foreign currency-designated accounts may be opened and the funds retained. Mozambique s accounting system is based on the French system. In 2007, the country s commercial banks adopted the International Financial Reporting Standards (IFRS). The Government has three investment promotion agencies, namely the CPI (general investment), GAZEDA (Special Development Zones) and the Office of Minister (Planning and Development), which caters for investments worth more than a billion dollars. Land in Mozambique is not for sale and cannot constitute a guarantee for the purposes of financial services. Investors are urged not to engage in A Guide to Doing Business with Mozambique

20 secret deals for land with local chieftaincies and/or lay persons. Lengthy consultation processes need to be followed when dealing with investment in land development so as to avoid the occupation of land reserved for local communities. Land may, however, be leased from the state for up to 50 years on a renewable basis. Any other financial transactions outside a small leasing fee that is paid annually to the state coffers may result in serious losses for the investor and the Mozambican Government cannot be held responsible. South African investors are therefore urged to treat with suspicion any advertisements of land for sale in Mozambique. Taxation Corporate taxation: A company is considered resident in Mozambique if its head office or place of effective management control is in the country or if the business is registered in Mozambique. Taxable income: All income and gains are taxable. A non-resident company, however, is only subject to tax on its income produced in Mozambique. A Guide to Doing Business with Mozambique

Taxation on dividends: Dividends are subject to 20% tax, shares 10% and royalties 20%. Capital gains or losses are classified as ordinary income and taxed at company rates. Corporate tax in Mozambique is 32%. A non-resident remunerated for technical services is subject to 20% tax. In urban areas, municipality taxes are fixed at 0,4% for a residence and 0,7% of the value of the urban property. Stamp duty is calculated at 0,4% and applies for shares transference. A transfer tax of 2% is normally paid by the transferee and is charged on the transfer of title. Companies are required to make their tax payments in May, July and September and penalties for late payment and failure to disclose records range from US$100 to US$33 000; interest is charged on late payment. The prison term for tax fraud can go up to eight years. Social security: The employer pays 4% of the income of staff members. Individual taxations: Personal income tax is fixed at 29,9% on modality of Pay As You Earn (PAYE). The highest income tax rate is

22 fixed at 32% and applies to monthly income tax of US$30,000. A 25% rate is charged upon incomes of US$9,000. Inheritance tax ranges from 2% to 10%, depending on the amount. Value-added tax (VAT) is charged for certain goods and/or services at a rate of 17% and companies need to have their unique tax number (NUIT). Mozambique tax authorities are known as Autoridade Tributária de Moçambique. Use of Agents It is common for companies to employ accountancy firms to handle their accounts and tax affairs. Forms of Payment Bank transfer, cheque, cash or debit cards Customs Clearance There are a number of customs clearance agents in Mozambique. A Guide to Doing Business with Mozambique

24 Advantages for South African Companies Mozambique allows for the repatriation of profits. This is very important for investors. The country has worked hard to improve the ease of doing business. Mozambique is South Africa s biggest neighbouring country, with a population of about 23 million people. Mozambique has one of the highest economic growth rates in the world. A Guide to Doing Business with Mozambique

OPPORTUNITIES FOR SOUTH AFRICAN COMPANIES Agriculture Less than 10% of Mozambique s agricultural land is currently being cultivated. This is important given the good annual rainfall across the country. A number of South African farmers have set up operations in Mozambique and established an association to assist farmers wanting to invest in agriculture in the country. Agro-Processing New investments in agriculture mean more opportunities are opening up for the processing of products. Extractive Industry A number of mining products are available in Mozambique, the biggest of which is already being exported, namely coal. The availability of hydrocarbons (gas and oil), heavy mineral sands, base metals, pegmatite, tantalite, diamonds, gold and industrial minerals has also

26 been confirmed. Opportunities in the mining of these products exist in support services such as capital equipment and engineering. Electro-technical The following energy projects are proposed for Mozambique: Two back-bone electricity power lines from Tete to Maputo; and New hydro-power dams, namely, Cahora Bassa north, M panda N kwa, Boroma, Mutarara, Lúrio and an unspecified number of small hydroelectric dams. The Mozambican Government is said to have identified at least 100 locations with the potential for hydropower dams in the provinces of Gaza, Manica, Tete, Nampula, Niassa and Sofala. Currently, the country has a potential 15 000MW of electricity per year, but is only exploiting 2 100MW. By 2020, the Mozambican authorities hope to have the country electrified as shown in Figure 5, after obtaining approval from Parliament for the participation of the private sector in energy production and distribution. A Guide to Doing Business with Mozambique

Figure 5: Envisaged electrification Source: EDM Master Plan

28 Figure 6: Current electrification Source: EDM, EP Master Plan A Guide to Doing Business with Mozambique

Electrification ration indicator 2005/20 Indicator* 2005 2010 2015 2020 Electrification ratio 6.7% 11.4% 17.5% 25.6% HH Connected 298.523 567.009 976.510 1.590.985 Population Million 18.8 21.0 23.4 26.1 Source EDM Master plan As per 2009, the Mozambique total installed capacity was about 2,308 GW, with hydro-power a dominant sector accounting for 99,7%. Currently, about 60% of the electricity generated by Cahora-Bassa is consumed by MOZAL, 30% by South Africa and 10% by Mozambique, where the growing demand for electrical power has risen to seven to eight per cent per year from a modest rate of one to two per cent. Solar Energy Expert reports suggest that Mozambique has huge and virtually unexploited solar potential, with an annual incident solar radiation distributed evenly across the country of about 1.49 million GHz.

30 Windmill-powered energy In the spirit of promoting clean energy, wind measurements are said to be taking place at Ponta-do Oro in the Maputo Province and Tofinho in the Inhambane Province. The rest of Mozambique s 2 700km coastline also displays huge potential as do the abundant highlands on the west of the country. Bio-fuels The wide use of bio-mass suggests that small and medium enterprises can participate in almost all stages of the production chain of bio-fuels in the country, using bagasse waste from the sugar industry, copra waste from the coconut industry and many other sources that assist the country in building a powerful power industry based on clean biomass. Hydrocarbon-powered electricity Almost all companies exploiting coal in the western province of Tete have stated that they intend to build coal-fired power stations. Some, A Guide to Doing Business with Mozambique

such as Nkondedzi Coal, aim to exclusively produce coal for electricity generation and export. This presents an opportunity for the electrotechnical industry. Coal is also abundant in the north-western province of Niassa. Capital Equipment Opportunities in this sector are driven by the mining boom as well as new energy projects proposed in Mozambique. It is reported that there are more than 50 companies at different stages of mining in Tete, presenting considerable opportunities for South African suppliers of capital equipment and other mining machinery. Water The management of the country s abundant water supply is still a challenge for Mozambique. As a result, many investment opportunities exist in projects such as irrigation dams, water reservoirs, hydroelectric dams, wells, water pipelines, and river and coastal protection.

32 The authorities in charge of water projects are ARA Sul (southern region water authority), ARA Centro (central region) and ARA Norte (northern region), all of which are independent institutions owing to the regional characteristics and specificities of each region. FIPAG is the national Delegated Management of Urban Water Supply Services in Mozambique (www.fipag.co.mz). The following website will provide more information on what is required to become involved in water supply in the country: www.ppiaf.org/sites/ppiaf.org/files/publication/mozambique_water_ supply_case_study.pdf Built Environment Mozambique plans to invest in a number of projects to upgrade rail, road and ports to cater for the mining boom, the potential of which is being hampered by the country s poor infrastructure. Rail connects Mozambique to inland countries, with little north to south connections, which makes transportation within the country impossible. Plans are A Guide to Doing Business with Mozambique

in place to correct the situation. A number of rail port options are being considered to increase the export capacity of coal from Tete Province. Tourism The Government developed a programme known as Arco Norte to identify specific tourism projects across the country, with emphasis on the northern provinces of Cabo Delgado, Nampula, Niassa and Zambeze. Details of Arco Norte are available on request.

34 References and Useful Websites ACIS Moçambique: http://www.acismoz.com/ Alfandegas: http://www.alfandegas.gov.mz/pauta_ad.htm CTA: http://www.cta.org.mz/ CPI Moçambique: http://www.cpi.co.mz FIPAG Fundo do Investimento e Património do Abastecimento de Água Rua Filipe Samuel Magaia, Nr 1297 Maputo, Mozambique Tel: +258 21 308840 Fax: +258 21 308881 E-mail: fipag@fipag.co.mz Website: www.fipag.co.mz A Guide to Doing Business with Mozambique

Ministry Of Plan and Development: www.mpd.gov.mz GAZEDA Moçambique: http://www.gazeda.gov.mz/ Ministry of Commerce and Industry: www.mic.gov.mz Ministry of Tourism: http://www.mitur.gov.mz http://www.portaldogoverno.gov.mz/servicos/alfandegas Bank of Mozambique: http://www.bancomoc.mz Instituto Naciopnal de Estatísticas de Moçambique: http:// www.ine.gov.mz

36 Mozambican Government President of the Republic Armando Emilio Guebuza Prime Minister: Alberto Clementino António Vaquina MINISTERS AND DEPUTY MINISTERS CONTACT DETAILS Ministry of Foreign Affairs and Cooperation Minister: Oldemiro Julio Baloi Deputy Minister: Henrique Banze Deputy Minister: Eduardo Koloma Address: Av. 10 de Novembro, 640, Maputo Telephone: 258-21-327000/5 Fax: 258-21-327020/1 Ministry of Defence Minister: Filipe Jacinto Nyusi Deputy Minister: Agostinho Monjane Address: Av. Mártires de Mueda 280 e 373, Maputo P.O. Box: C.P. 3216, Maputo Telephone: 258-21-492081/4 Fax: 258-21-491619 Ministry of the Interior Minister: Alberto Mondlane Deputy Minister: José Mandra Address: Av. Olof Palme 46/48, Maputo Caixa postal: C.P. 290, Maputo Telephone: 258-21-303510, 320131/2 Fax: 258-21-420084 A Guide to Doing Business with Mozambique

Ministry of Finance Minister: Manuel Chang Deputy Minister: Pedro Conceição Couto Address: Praça da Marinha Popular, Maputo P.O. Box: C.P. 272, Maputo Telephone: 258-21-315000/4, 82300516 Fax: 258-21-306261, 420137 Ministry of Planning and Development Minister: Aiuba Cuereneia Deputy Minister: Amélia Tomás Muendane Nakhare Address: Av. Ahmed Sekou Touré, 21, Maputo Telephone: 258-21-490006/7 Website: www.mpd.gov.mz/ Ministry of Transport and Communications Minister: Paulo Zucula Deputy Minister: Manuela Joaquim Rebelo e Eusébio Saíde Address: Av. Mártires de Inhaminga 336, Maputo P.O. Box: C.P. 276, Maputo Telephone: 258-21-430152/5 Fax: 258-21-431028/424109

38 Ministry of Education Minister: Augusto Jone Luís Deputy Minister: Itai Meque Deputy Minister: Arlindo Chilundo Deputy Minister: Leda Florinda Hugo Address: Av. 24 de Julho 167, Maputo Caixa postal: C.P. 34, Maputo Telephone: 258-21-492006, 490830 Fax: 258-21-492196 Website: www.mec.gov.mz/ Ministry of Agriculture Minister:José Condungua Pacheco Deputy Minister: António Raul Limbau Address: Praça dos Heróis, Maputo Caixa postal: C.P. 1406, Maputo Telephone: 258-21-460011/6 Fax: 258-21-460055 Website: www.minag.gov.mz/ Ministry of Labour Minister: Helena Taipo Address: Av. 24 de Julho 2351, Maputo P.O. Box: C.P. 281, Maputo Telephone: 258-21-428301/3, 324071 Fax: 258-21-421881 Website: www.mitrab.gov.mz/ A Guide to Doing Business with Mozambique

Ministry of Youth and Sport Minister: Fernando Sumbana Júnior Deputy Minister: Carlos Castro de Sousa Address: Av. 25 de Setembro 529, Maputo P.O. Box: C.P. 2080, Maputo Telephone: 258-21-312172/3 Ministry of Health Minister: Alexandre Manguele Deputy Minister: Nazira Karimo Vali Abdula Address: Av. Eduardo Mondlane 1008, Maputo P.O. Box: C.P. 264, Maputo Telephone: 258-1-427131/2/4 Website: www.misau.gov.mz/ Ministry of Women s Affairs and Social Welfare Minister: Iolanda Cintura Deputy Minister: Virgilio Mateus Address: Rua de Tchamba 86, Maputo Caixa postal: C.P. 516, Maputo Telephone: 258-21-490921, 497901/3 Fax: 258-21-492757 Ministry of Tourism Minister: Carvalho Muária Deputy Minister: Rosário Mualeia Address: Av. 25 de Setembro 1018, Maputo P.O. Box: C.P. 4101, Maputo Telephone: 258-21-306210, 303650, 300927 Fax: 258-21-306212 Website: www.moztourism.gov.mz/

40 Ministry for Co-ordination of Environmental Action Minister: Alcinda Abreu Deputy Minister: Ana Paulo Samo Gudo Chichava Address: Rua Kassoende 167, Maputo Telephone: 258-21-492403 Website: www.micoa.gov.mz/ Ministry of State Administration Minister: Carmelita Namashalua Deputy Minister: José Tsambe Address: Rua da Rádio Moçambique 112, Maputo P.O. Box: C.P. 4116, Maputo Telephone: 258-21-426666, 323335 Fax: 258-21-428565 Ministry of Fisheries Minister: Victor Manuel Borges Deputy Minister: Gabriel Muthisse Address: Marquês de Pombal, 285 Caixa postal: C.P. 1723, Maputo Telephone: 258-21-357100 / 431266 Fax: 258-21-325087 / 302528 Ministry of Energy Minister: Salvador Namburete Deputy Minister: Jaime Himede Address: Av. 25 de Setembro, 1218 3º Andar P.O. Box: C.P. 1381, Maputo Telephone: 258-21-303265 Fax: 258-21-313971 A Guide to Doing Business with Mozambique

Ministry of Mineral Resources Minister: Esperança Bias Deputy Minister: Abdul Noormahomed Address: Av. Fernão Magalhães 34, Maputo P.O. Box: C.P. 294, Maputo Telephone: 258-21-314843,325680,429353 Website: www.mireme.gov.mz/ Ministry of Public Works and Housing Minister: Cadmiel Muthemba Deputy Minister: Francisco Manuel da Conceição Pereira Address: Av. Karl Marx 606, Maputo Caixa postal: C.P. 268, Maputo Telephone: 258-21-430028, 429871, 428108 Fax: 258-21-421369 Ministry of Industry and Trade Minister: Armando Inroga Deputy Minister: Kenneth Marizane Address: Praça 25 de Junho 300, Maputo P.O. Box: C.P. 1831, Maputo Telephone: 258-21-352600 Website:

42 Ministry in the Presidency For Parliamentary, Municipal and Provincial Assembly Affairs Minister: Adeleaide Amurane Address: Av. Julius Nyerere 1780, Maputo Telephone: 258-21-491121 Fax: 258-21-492065 Ministry in the Presidency for Social Matters Minister: Feliciano Gundana Address: Av. Julius Nyerere 1780, Maputo Telephone: 258-21-491121 Fax: 258-21-492065 Ministry of Justice Minister: Benvinda Levi Deputy Minister: Alberto Ntukumula Address: Av. Julius Nyerere 33, Maputo Telephone: 258-21-491613, 490940 Fax: 258-21-494264 Ministry of Science and Technology Minister: Louis Augusto Mutomene Pelembe Address: Av. Patrice Lumumba, 770 Telephone: 258-21-352800 Website: www.mct.gov.mz/ A Guide to Doing Business with Mozambique

Ministry of Veterans Affairs Minister: Mateus Oscar Kida Deputy Minister: Marcelino Liphola Address: Rua General Pereira d'eça 35, Maputo P.O. Box: C.P. 3697, Maputo Telephone: 258-21-494912, 490601 Ministry of the Public Service Minister: Victória Dias Diogo Deputy Minister: Abdulrremane Lino de Almeida Address: Av. Julius Nyerere No. 3, Maputo Ministry for the President s Office Minister: António Correia Fernando Sumbana Address: Av. Julius Nyerere 1780, Maputo Telephone: +258-21-491121 Fax: +258-21-492065 Ministry of Culture Minister: Armando Artur João Address: Av. Julius Nyerere 1780, Maputo Telephone: +258-21-491121 Fax: +258-21-492065

44 Provincial Governors Niassa Cabo Delgado Nampula David Ngoane Marizane E-mail: david.marizane@niassa.gov.mz Eliseu Joaquim Machava E-mail: eliseu.machava@cdelgado.gov.mz Cidália Manuel Chaúque Zambezia Joaquim Veríssimo Tete Manica Sofala Inhambane Gaza Maputo Ratxide Abdala Ackyiamungo Gogo Ana Comoana E-mail: ana.comoana@manica.gov.mz Félix Paulo Agostinho Abacar Trinta E-mail: agostinho.trinta@inhambane.gov.mz Raimundo Maico Diomba E-mail: raimundo.diomba@gaza.gov.mz Maria Elias Jonas E-mail: maria.jonas@maputo.gov.mz A Guide to Doing Business with Mozambique

Notes:

46 the dti Campus 77 Meintjies Street Sunnyside Pretoria 0002 the dti Private Bag X84 Pretoria 0001 the dti Customer Contact Centre: 0861 843 384 the dti Website: www.thedti.gov.za A Guide to Doing Business with Mozambique