Maroc

The standard import VAT (TVA) rate is 20 percent, with a reduced rate of 10 percent for certain goods. It is calculated on the CIF value plus import duty and other charges.

The Administration des Douanes et Impôts Indirects (ADII) is responsible. Customs are cleared electronically via the BADR system using the single goods declaration (DUM).

Yes. The EFTA-Morocco agreement has been in force since 1999. With an EUR.1 or EUR-MED origin proof, import duties on originating goods are eliminated or reduced; Pan-Euro-Med cumulation is possible.

The main port is Tanger Med, which handled over 10.2 million TEU in 2024, the largest port in Africa and the Mediterranean. Other ports are Casablanca (general cargo), Jorf Lasfar (phosphates) and Agadir.

Import duties (Droits d'Importation) range from 2.5 to 30 percent. The maximum rate was cut from 40 to 30 percent under the 2026 Finance Act. A parafiscal levy of 0.25 percent also applies.

Restricted or prohibited goods include weapons, explosives, used clothing, used tyres and pornography. Used vehicles may not be older than five years for permanent import.

On 4 October 2024 the EU Court of Justice ruled that the EU-Morocco agreements do not apply to Western Sahara. Goods originating there cannot simply be treated as Moroccan origin for preferences.

Cette page renvoie vers des pays partenaires importants (import/export) pour un contexte rapide.

• ES
• FR
• CN
• US
• DE
• IT

Pour les transports internationaux, ces termes sont un bon point de départ :

• Incoterms
• AWB (lettre de transport aérien)
• Bill of Lading (B/L)
• Code HS / nomenclature douanière
• UN/LOCODE