54
In terms of payment for imports, except in the case where the value does not exceed MAD 200,000, there is a need for state authorization for advance payment of imports (up to the limit of 30% of the total value of the merchandise – Access2Markets | Procedures and Formalities | Summary | Currency and Payments).
It should be noted that, since September 1, 2022, the use of the electronic Moroccan customs clearance process Bon à Délivrer (BAD) has become mandatory, the main objective of which is to speed up the export process when clearing goods through customs.
Under Framework Law 69-19, the Moroccan Government has embarked on a gradual tax reform over 5 years (2022-2026), which is characterised, on the one hand, by sustainability, for example through the creation of a carbon tax and the use of customs duties as a form of environmental control at the border and, on the other hand, a reform of VAT with a view to its neutrality and the extension of the exemption to products considered essential. Circular Note 735 (concerning the fiscal measures of Finance Law 55-23 for the annual budget 2024) materialized the fiscal measures provided for therein.
Customs Duties and Other Taxes
The customs duties charged by Morocco on customs clearance of goods can be consulted on the Access2Markets website by selecting the product in question. Goods originating in the European Union are subject to the rates set out in the EU (European Union) column. In the “Taxes” section, it is also possible to obtain other tax charges levied on imports, such as ICMS and Special Consumption Taxes.
Image by mrsiraphol on Freepik