Tariff & Non-Tariff Barriers
Arbitrary changes in custom regulations, often meant to protect local production.
However, the government has
undertaken serious efforts to limit contraband
The stimulus to a competitive business environment provided by a liberalized trade
regime can be offset by cumbersome customs administration and procedures that impose
costs and delays on firms currently involved in international trade and defer others
potentially interested in entering the trade area. The government has therefore adopted a
reform program to modernize customs administration. Work is underway to increase the
use of computerization to manage critical information, such as the movement of goods,
processing the declarations, assessment of tariffs in an integrated fashion, and payment of
obligations. In parallel, it is streamlining the regime for temporary admissions, which
allows exporters to import inputs free of duty. The reform program also calls for
upgrading staff skills through on-the-job training and short-term courses.
Tariff Rates and Import Taxes
The maximum tariff rate of 35% applies to most goods, although the range is 2.5% to
300% (on some agricultural commodities) with an additional import tax of 15 %.
Imports are also subject to a Value Added Tax (VAT), varying from zero to 20%. VAT is
not always paid on locally produced goods (e. g. corn). Food products are subject to an
average of 80 percent cumulated duties and taxes. This makes the price of imported
consumer oriented food products prohibitive for the average Moroccan consumer.
Morocco's Association Agreement with the EU went into force March 1, 2000. This
agreement calls for dismantling custom tariffs on industrial goods over a period of twelve
years. For machinery and equipment, tariffs have already been eliminated. For raw
materials, spare parts and products not manufactured locally, tariffs will be reduced by
25% per year over the next four years. For imported goods that are manufactured locally,
there will be a three-year grace period until 2003 followed by a 10% reduction in tariffs
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). More information is available at http://www.msie.gov.ma
Temporary Goods Entry
Goods imported under a temporary entry provision must be approved by decree of the
Finance Ministry. Customs may authorize entry of goods on an individual basis. The
limit for temporary entry is 6 months, renewable for up to one year.
Warranty and Non-warranty Repairs
Usually in Morocco a one-year warranty is given to end-users for products or equipment
In general, Morocco does not require authorization from the Exchange Office for the
export of goods. However, certain restrictions apply to the following:
Goods exported on consignment to be sold on commission: fruits, vegetables, flowers
and handicraft goods are exceptions and do not require authorization for export.
Goods exported by individuals not registered with the Trade Registration authority.
Goods valued at more than $300 that are not exported for sale.
Samples valued at more than $1,000 that are exported without payment.
Exports whose payment period exceeds 150 days.
The following goods require export licenses from the Ministry of
Antique articles older than 100 years
Archeological, ethnographical, historical and paleontological products, and specimens
of anatomy, botany, mineralogy and zoology.
Charcoal and flour made from cereals, except for ground rice.