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VAT on solar water heating installations lowered from 20 to 14 per cent in 2007 and 2008; the 2009 Finance Law reduced customs duties to the minimum rate (2.5 per cent) for certain equipment that uses renewable energy.

Aim of fisheries policy is to conserve resources, in particular by introducing selective fishing and reducing the level of informal activity, so as to ensure the sustainable exploitation of fish resources.

Draft Finance Law No. 40-08 for 2009 provides for the establishment of a Maritime Fisheries Development Fund, which will be used, among others, for reinforcing the campaign against undeclared and unregulated illegal fishing, and supporting fishery development and sustainable management programmes.

Article 17 (together with Article 19) of the Investment Charter provides for a partial State participation, through investment agreements, in the expenditure associated with the purchase of the land, the completion of the external infrastructure and professional training for enterprises whose investment programme is very considerable by reason of, among others, the protection of the environment.

Mozambique acknowledges that sound management of its natural resources and environmental control are essential for Mozambique's sustainable development.

The main environmental issues currently affecting Mozambique include deforestation, desertification, degradation of coastal areas, loss of wildlife and other biodiversity resources, the use of environmentally harmful products and the continued use of obsolete and environmentally damaging technologies.

A National Strategy for Sustainable Development has been established to integrate environmental considerations into Mozambique’s economic policies and poverty alleviation programmes.

In 2007, Mozambique was upgraded from the IMF Poverty Reduction and Growth Facility (PRGF) and has since pursued a macroeconomic stabilization and structural reform programme for the 2008-10 period, aiming inter alia at improving the management of Mozambique's natural resources.

Export prohibition and licensing are in place to protect animal and plant health, as well as the environment, in compliance with MEAs.

Import prohibitions and licensing are in place to protect animal and plant health, as well as the environment, in compliance with MEAs.