Skip to content
WhatsApp

Guide · Morocco customs

Import duty and VAT, calculated in the right order.

What goods bought in China really cost at customs: the tariff code, the value everything is calculated on, the rates, and a worked example from start to finish. With the official sources: ADII, WTO, Ministry of Industry.

Ask a question on WhatsAppThe worked example

In short

How do you calculate import duty and VAT in Morocco?

Everything starts from the CIF value: the price of the goods, freight and insurance to Morocco. Import duty is applied to it according to the 10-digit tariff code, along with the 0.25% parafiscal import tax. VAT, 20% at the standard rate, is calculated last, on the value plus these duties and taxes.

The tariff code

First, find the right tariff line.

The duty, the VAT, the documents and the checks all depend on your product's tariff code.

  1. 01

    Describe the product precisely

    Material, function, use, composition: this is what determines the classification. The same item can move to a different line depending on its material or its use.

  2. 02

    Do not copy the supplier's code

    The harmonised system is common to all countries only for the first 6 digits. Morocco uses a 10-digit code: the last four are its own.

  3. 03

    Search on ADIL

    The Moroccan customs portal lets you search by tariff number, by chapter of the tariff, by keyword or by classification decision.

  4. 04

    Read the whole entry

    For each line: the duties and taxes payable, the documents to provide and the standards to meet. This is where you see whether a compliance check applies.

  5. 05

    Have it confirmed before you order

    Have the code confirmed by your customs broker before placing the order: an approximate code skews the calculation and can hold the goods up at customs.

The rates

Duties and taxes on imports.

These are the general rules: the exact rate for your product is shown on the ADIL entry for its tariff code.

CIF value
The basis of the calculation: the price of the goods, plus freight and insurance up to arrival in Morocco. If you buy FOB in China, freight and insurance are added to the invoice.
Import duty
From 0 to 40% for industrial products, depending on the tariff code; 2.5% is the most common rate. The 2024 Finance Act cut the duty from 40% to 30% on products that had been raised to 40% in 2020.
Chinese origin
Morocco has no free trade agreement with China: Chinese products pay the standard duty, with no reduction.
Import VAT
20% at the standard rate; some products have a reduced rate. It is calculated on the customs value plus the import duty and the other duties and taxes collected on entry.
Parafiscal import tax (TPI)
0.25% of the customs value.
Depending on the product
Domestic consumption tax on certain products, such as beverages or fuels; eco-tax on plastics; anti-dumping duties on certain Chinese products, such as plywood.
Compliance check
For products on the Ministry of Industry's lists: at origin, with a certificate, or on arrival in Morocco. It is not a tax, but allow for the time it takes and any costs.

Worked example

A full calculation, step by step.

Illustrative example, with a hypothetical duty rate of 17.5% and no other product-specific tax. It shows the order of the calculation, not the rate for your goods: that rate is shown on ADIL, and the exact amount on the assessment of your declaration.

1. CIF value
MAD 90,000 of goods + MAD 10,000 of freight and insurance to the Moroccan port = MAD 100,000
2. Import duty
MAD 100,000 × 17.5% (hypothetical rate) = MAD 17,500
3. Parafiscal import tax
MAD 100,000 × 0.25% = MAD 250
4. VAT base
100,000 + 17,500 + 250 = MAD 117,750
5. Import VAT
MAD 117,750 × 20% = MAD 23,550
Total paid at customs
17,500 + 250 + 23,550 = MAD 41,300, or 41.3% of the CIF value in this example. Port charges, the customs broker's fees and delivery come on top.

The customs value

What goes into the CIF value, and what does not.

The declared value must match what you actually paid, including transport to Morocco.

Included in the CIF value

  • The price invoiced by the supplier
  • Transport in China to the ship or aircraft, if it is not in the price
  • Freight to the port or airport of arrival in Morocco
  • Insurance for the international transport

Not part of the CIF value

  • Transport in Morocco, from the port to your address
  • The customs broker's fees
  • The customs duties and VAT themselves

The real cost

What you bear, and what you get back.

For a company registered for VAT, the VAT paid on import is in principle deductible, like the VAT on its other purchases: it weighs on liquidity more than on the margin. The import duty and the parafiscal import tax, on the other hand, go into the cost price. Your accountant will confirm what applies in your case.

Duties and taxes are paid at customs clearance, before the goods are delivered. Include them in your budget from the moment you order, along with the customs broker's fees and delivery.

If you prefer an all-inclusive price, DDP delivery takes care of it: our sister company in Morocco imports in its own name, pays the duties and VAT, and invoices you in dirhams.

DDP delivery

Going further

Guides and services for importing from China.

The complete import guide

RC, ICE, import licence on PortNet, paying the supplier: every step before customs.

See the details

A detailed freight quote

Freight, customs clearance by a licensed partner customs broker, estimated duties and VAT, line by line.

See the details

An all-inclusive price

DDP delivery: duties and VAT included, paid in Morocco in dirhams, with no import licence.

See the details

Import duty and VAT: frequently asked questions

Official sources

Other services for Morocco

Unsure about your product's code or rate?

Send us the description and photos of the product on WhatsApp, with its value and volume: we will tell you where to start.

Ask a question