The General Director of Taxes of the Mozambique Tax Authority reportedly issued a public notice on 17 January 2024 that confirms the end of the VAT exemption previously granted for sugar, cooking (edible) oil, and soap, as well as the raw materials, intermediary products, and equipment and parts used in their manufacture. The exemption expired on 31 December 2023 and, as such, these goods, raw materials, products, and equipment are subject to the standard VAT rate of 16% with effect from 1 January 2024.