Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change without notice.
Austrade strongly recommends you reconfirm these prior to selling to Morocco.
For further information please see the Moroccan Customs and Excise Administration website.
Tariffs and non-tariff barriers
Although Morocco has reduced barriers to trade by liberalising controls and customs clearance in the last 10 years, there is still a substantial level of protection.
Commodity prices are determined by the market with the exception of items such as petrol, vegetable oil, flour and sugar. Morocco introduced a tariff system in 1998 for major staples – grains, oilseeds and sugar. While the system has resulted in more stable local prices of imports, there are significantly higher duties on low priced imports.
The maximum tariff rate is 35 per cent with an additional import surtax of up to 15 per cent on most goods. Imports are also subject to a Value Added Tax (VAT), varying from zero to 20 per cent. VAT is not always paid on locally produced goods such as corn.
Food products are subject to an average of 80 per cent cumulated duties and taxes. This means that the average consumer cannot afford imported food products.
Morocco’s Association Agreement with the European Union directs that tariffs on industrial goods be eliminated over the next 12 years, from 2001. Tariffs have already been removed from machinery and equipment. Tariffs on raw materials, spare parts and non-locally manufactured products will be reduced by 25 per cent per year over the next four years. Imported goods that are manufactured locally will, from 2003, be reduced by 10 per cent reduction each year over the next 10 years.
The customs authorities will not give a binding ruling on customs classification in advance. An informal advisory opinion may be obtained from the Director General des Douanes (Customs office).
While the government does not require locally registered firms to apply ISO 9000 standards, most multinational firms use the ISO system.
There is a free trade zone in Tangiers. The zone is open to foreign investors and businesses. Companies in the zone can import goods duty-free and are exempt from most taxes for export production. Warehouse storage in public or private warehouses controlled by the Customs Administration. Moroccan labour laws apply. Another free trade zone is planned for Nador.
Labelling
There are no special regulations for marking the exterior of containers bound for Morocco. For ease of identification and clearance through customs, however, an indication on the outer containers of the net weight in kilograms, and other identification markings is useful.
Food labels can be in French or Arabic and must show country of origin. Local and imported canned foods and beverages must have the date of production and the expiration date printed on the can.
Documentary requirements
Commercial invoice
A commercial invoice is required and must describe the goods in French. No special invoice form is necessary. Certification of country of origin is required. Payments are made through bank-to-bank irrevocable letters of credit. Pro-forma invoices must be provided in most cases. Invoices on company letterhead, are required for both import licenses and foreign exchange transfers. 'To order' bills are acceptable as bills of lading. When sending promotional material, and especially promotional videos, state, in French, 'Promotional use only', and 'No Commercial Value'.
Goods imported under a temporary entry provision must be approved by decree of the Finance Ministry. Customs may authorise entry of goods on an individual basis. The limit for temporary entry is six months, renewable for up to one year.
Weights and measures
The metric system is used in Morocco. Metric measurements are mandatory.