Mozambique: Proposed surtax on export of unprocessed wood
Description
A bill proposing a surtax of 20 percent on the FOB price on the export of logs or stakes, 15% export surtax on wood that has undergone primary processing into sawn planks or boards, 5% on wooden railway sleepers or parquet squares and 3% on wooden crosspieces has passed the first reading in the national assembly.Species of hardwoods such as ironwood, jambirre and umbila, considered as 'first class'may not be exported as logs but must at the minimum, undergo primary processing. Only fully processed wood like wooden furniture can be exported free of tax.
The revenue received is to be used for reforestation, strengthened inspection of the use of forestry resource, control of bush fires and for the general state budget. The tax is also to ensure that value addition is encouraged and jobs created in the local industry.
In 2009, bilateral trade in the affected tariff lines did not exceed the GTA minimum threshold of USD 1 million.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | |
| Is there any evidence that alternatives to the proposed measure were considered? | |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | |
| Was such evidence identified? | |
| Is such evidence publicly available? | |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | |
| Did the government state its intention to review the measure within one year of implementation? |
Date Discovered: 20/05/2010
Implemented: No
Date of inception:
GTA Evaluation: Amber
Source:
Mozambique News Agency, AIM Reports, No. 402, 25 May 2010. Found in the section 'Government to legislate on weights and measures.' http://www.poptel.org.uk/mozambique-news/newsletter/aim402.html
AllAfrica.com, 'Mozambique: Bill to tax unprocessed wood exports passed.' 12 May 2010. http://allafrica.com/stories/201005120915.html
Government Response:
- 508 reads
