This study evaluates the first five years of implementation of the electronic system for customs clearance, Single Electronic Window (JUE), granted to the Mozambique Network Community (MCNet), in PPP format (public-private partnership). Therefore, the SEW is the instrument for collecting state revenues from taxes on foreign trade, with a weight of around 27% of all tax revenues. The study was carried out in a context marked by a major economic and financial crisis that is plaguing the country. Therefore, it was to be expected a high efficiency in the collection of tax revenues by the State through the Tax Authority.
The assumption underlying the introduction of the SeW is that a fast, efficient and transparent customs clearance service is essential for improving the business environment and increasing the State's revenues. But there is evidence that the SeW is being poorly conducted, from the process that led to its concession to MCNet until its implementation, thus distorting the purposes of its creation and compromising revenue collection.
