This is referring to the outer box that contains your goods at it's the largest quantity other than a pallet. Essentially from the manufacturer, you could expect to receive nothing but Master Cases either floor loaded in a container or on pallets.
The EU exporter would complete the EU export declarations and you or your agent would need to complete the import declarations. If you have not completed import declarations before (i.e. have never imported from non-EU countries), the most important issue is to get the origin, value and identification of the goods right so that you pay the correct customs duty.
If you are going to do your own customs declarations in house, it is vital that you have the necessary interfaces with HMRC’s declaration system and that your team are properly trained – errors on the declaration will cause delays and additional costs.
Yes, in Mozambique at the current time, the use of a customs broker, who is qualified and registered, is obligatory. Companies may however have in-house brokers, as long as they have passed the exam and are appropriately registered.