Customs in Morocco

Overview by Globlatrade.net:

Customs Procedures

Import Procedures
For free imports, the importer must sign a commitment for imports on form "Commitment for Import, Import license, Preliminary Import Declaration". The Commitment for Import must be drawn up in 5 specimens and accompanied by a proforma invoice in 5 copies specifying:
- the unit price expressed in ex-works value, FOB, FAS;
- quantity expressed in units of appropriate measures;
- trade description of the goods.

The importer must present it for domiciliation to a selected approved bank. After domiciliation, the bank gives the importer its copy and two copies, in a closed envelop, intended for the customs office. The Commitment for Import is valid for 6 months as from the date of its domiciliation and facilitates passing through customs and the financial settlement of the goods.

Finally, an application for exemption from customs duties is necessary for free imports allowed as duty-free within the framework of the tariff and commercial Agreements and Accords concluded between Morocco and certain countries, products belonging to tariff quotas envisaged by the Association and Free trade Agreements concluded between Morocco and the European Community and Morocco and the States of the European Free Trade Association (EFTA), and products belonging to tariff quotas envisaged by the Multilateral Agreements.

Application for exemption from customs duties is to be made in 4 copies on a form called "Customs Exemption Application" and accompanied by a pro forma invoice in 3 copies, specifying:
- the unit price expressed in ex-works value, FOB, FAS;
- quantity expressed in units of appropriate measures;
- trade description of the goods.
Application for exemption from customs duties is deposited with the Ministry of Foreign Trade; it is delivered by this department after consultation with the concerned Ministry. The decision to grant or refuse exemption from customs duties is notified to the concerned party by the Ministry of Foreign Trade. Exemption from customs duties is valid for a maximum of 6 months as from the date of the stamp of the Ministry for Foreign Trade.

Import of goods is further subject to the invoice, the import title and, if necessary other documents required according to the nature of the products, on presentation at the customs office within 60 days as from the deposit of the summary declaration, a detailed declaration on a form called "Unique Declaration of Merchandise" (D.U.M).

In the case of imports you can make an advance payment up to 40% of the transaction. The advance payment is authorized for certain products to the limit of the value of DH 200,000 (see Circular 1718 of 1st August, 2007). For more information on the framework of the exchange transactions regulation, consult the Moroccan Changes Office's website.

Specific Import Procedures
For goods subject to Import License, the importer must also submit the form quoted above in 6 specimens. The Import License must be deposited, against receipt, with the Ministry of Foreign Trade; it is delivered by this department, after consultation with the concerned ministry. The Import License is valid for 6 months to the maximum.
Moreover, certain goods are subject to a Preliminary Import Declaration: those likely to cause a serious damage to indigenous production. In particular cases of massive imports, imports of product subsidised by exporting countries or products suspected of dumping. Here too, the importer must submit 6 copies of the form quoted above. The "Preliminary Import Declaration" must be deposited with the Ministry of Foreign Trade and informed by the department within 10 days maximum. The Preliminary Import Declaration runs for a period of 9 months renewable once.
Importing Samples
Samples can enter without custom duties, subject to a deposit, if they are reexported within 12 months
 

Customs Duties and Taxes on Imports

Average Customs Duty (Excluding Agricultural Products)
In 2007, the simple average of the tariff range was 23% (42% for agricultural produce) and weighted average 9.3% according to the World Bank.
You can have access to the Moroccan customs tariff (in French).
Products Having a Higher Customs Tariff
50% as a rule, but exceptional tariffs exist going up to 300%.
Preferential Rates
There are 3 preferential customs duty within the framework of the investment Plan (0, 2, 5 and 10%).
Morocco has signed some bilateral or multilateral agreements (e.g.: UMA, EU, EFTA, Islamic Countries) which entitles reduction of rates or which recommend reductions over several years.www.efta.int/
The Association Agreement between the European Union and Morocco effective on March 1, 2000 resulting in a non weighted average customs duty of 17.87% from March 1, 2004 which will decrease up to 0.05% in 2012, thus leading to a free trade zone.
Customs Classification
Morocco applies the Harmonised Customs System. 
Method of Calculation of Duties
Ad valorem on the CIF value of the goods.
Method of Payment of Customs Duties
Import commitments must be domiciled with a bank.
Recently, the Moroccan customs have set up a system of online secure payment via BMCE Bank subject to the purchase of an EDI license.
Import Taxes (Excluding Consumer Taxes)
There are two other principal taxes on entry to Moroccan territory:
- Special import tax: 0.25% on imports.
- Domestic consumption taxes (TIC)
 

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