Overview of Morocco Customs Import and Export Taxes

[Overview]

Whether individuals or business entities are engaged in the import of goods into Morocco, they must pay import duties and other taxes. All import duties are calculated based on the freight value, i.e. the CIF price. At the same time, imported goods are also subject to sales tax, timber tax, treasury protection tax, and domestic consumption tax.

[Import Duties]

Ad valorem taxes are levied depending on the imported goods. Import duties on equipment, materials, tools and accessories required for investment promotion and expansion are either 2.5% or 10%.

[Tax threshold]

All customs duties, VAT, consumption taxes and other taxes in Morocco have no threshold and are levied regardless of the value of the imported goods.

[Others]

Timber tax: For certain products, a timber tax of between 6% and 12% is levied on the basis of the CIF price.

Treasury protection tax: For all imported goods, a national protection tax of 0.25% is levied on the basis of the CIF price.

Domestic consumption tax: A tax levied on specific products, calculated on a unit of measurement, such as weight or volume.