What are the tariffs for exporting to Morocco?

This question is one of the most frequently asked by our customers: exporting to Morocco and tariffs. Without a doubt, the Moroccan market is still very protected as far as imports and exports are concerned. Since 1987, when this country began its opening process by joining GATT and in 2000 signing the Association Agreement with the EU, it lowered these restrictions, creating a freer space for the entry and exit of goods and products.

According to ICEX, on March 1, 2012, the definitive tariff dismantling became effective for industrial products and on October 1, 2012, for agricultural, processed agricultural and fishery products.

ICEXon its website, specifies that tariffs apply equally to imports from all origins, in case they are made under preferential trade agreements (as is the case for products originating in the EU, under the EU-Morocco Association Agreement).

On the other hand, goods imported under duty-free or temporary admission regimes, as well as products included in the incentive programs provided for in the Letter of Investments, are not subject to its payment.

But what is the customs value of the goods? According to ICEXis that which results from its cash and wholesale price in the country of origin plus all expenses incurred until it is presented to customs. In customs offices, the value is calculated on the basis of the value of the import declaration (invoice price), the wholesale value of similar goods on the domestic market or the comparative value of similar import transactions. In practice, the most frequent case is the invoice price, which is sometimes questioned by customs if they consider that there is under-invoicing.

Calculation of Import Duties (DI)

From a minimum of 2.5% to a maximum of 40% (except for products subject to preferential agreements, which may have a tariff of 0%). Exceptions: agricultural and locally manufactured products, reaching a maximum duty of 200% for imports of sheep and derived meat products, which in the case of the EU are being reduced.

To the import duties must be added the payment of the TVA (Taxe sur la Valeur Ajoutée), ( 20%) and the Import Parafiscal Tax ( 0.25%). The latter applies to all imported goods with the exception of imports under customs regimes, for the development of investments, those benefiting from duty-free measures, and those included in agreements with other countries.

However, we leave you the page of the Moroccan Customs If you have more doubts about this procedure, in CMIM We are at your disposal to help you with whatever you need.

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