International convention and customs procedures of Morocco

International Conventions

Member of the World Trade Organization (WTO)
Party to the Kyoto Protocol
Party to the Washington Convention on International Trade in Endangered Species of Wild Fauna and Flora
Party to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal

International Economic Cooperation

Morocco is a member of the following international economic organisations: IMF, Development (AFESD), ICC, Arab Maghreb Union (AMU), WTO, Arab Monetary Fund (AMF), G-77, Arab League, among others. For the full list of economic and other international organisations in which participates Morocco click here. International organisation membership of Morocco is also outlined here.

Non Tariff Barriers

Pursuant to provisions of article 1 of the law no. 13-89 relating to foreign trade, goods are free to import. However, there are quantitative restrictions on imports relating to certain particular products such as powders and explosives, secondhand clothes or the retreads and used tyres, which require import licenses. The list of goods subject to quantitative restriction is available on the Moroccan Customs.

Customs Duties and Taxes on Imports

According to data by the World Bank, the simple average tariff across all products is 4.34%.

Customs Classification

Morocco applies the Harmonised Customs System. 

Import Procedures

For free imports, the importer must sign a commitment for imports on form "Commitment for Import, Import license, Preliminary Import Declaration" (in French).
The Commitment to Import must be drawn up in 5 specimens and accompanied by a Pro-forma 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 Commitment to Import must be filed with an authorised bank chosen by the importer for domiciliation. After domiciliation, the bank gives the importer their own copy along with two extra copies, in a sealed envelop for the customs office. The Commitment to Import is valid for 6 months as from the date of its domiciliation and facilitates customs clearance and the financial settlement of the goods.

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 set forth 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 lodged with the Ministry of Foreign Trade; it is delivered by this department after consultation with the ministry concerned. 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 "Single Declaration of Goods" (DUM).

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, please consult the website of the Moroccan Foreign Exchange Office(in French only).

For more information on customs clearance procedure, please visit the website of Moroccan Customs.

Importing Samples

Samples can enter without custom duties, subject to a deposit, if they are re-exported. The limit for temporary entry is six months, renewable for up to two years.
Morocco is a signatory of the ATA carnet agreement.

To go further, check out our service Import controls and Export controls.

For Further Information

Customs and Excise and Indirect Taxes Service (only in French)
Moroccan Center for Export Promotion