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, visit 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 for major staples – grains, oil seeds 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, meaning the average consumer cannot afford imported food products.

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 system.

There is a free trade zone in Tangiers, which 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. Another free trade zone is planned for Nador.

Warehouse storage in public or private warehouses is controlled by the Customs Administration. Moroccan labour laws apply.

Product certification, labelling and packaging


There are no special regulations for marking the exterior of containers bound for Morocco. For ease of identification and clearance through customs, 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, 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 and is mandatory.