How to Calculate Duties and Taxes on Imports to Morocco involves a multi-step process based on the product's classification, value, and origin. Import duties and taxes are mandatory levies that depend on the specific 10-digit HS Code, the customs valuation, and any applicable trade agreements. The official authority, the Administration des Douanes et Impôts Indirects (ADII), manages this process. For non-commercial shipments, a combined Duty and Tax De Minimis Threshold of 2,000 MAD applies, below which duties and taxes are generally not charged.
Customs duties in Morocco, officially known as Droits d'Importation, are calculated ad valorem (as a percentage of the customs value). The specific rate is determined by the product's classification under the Moroccan Customs Tariff. Morocco uses an extended Harmonized System (HS) structure, requiring a precise 10-digit statistical subheading for accurate tariff determination. The first six digits are universal, while the final four are specific to the Moroccan classification. Importers must correctly classify their goods to avoid penalties and ensure the correct duty rate is applied.
To accurately calculate import tax in Morocco and the total landed cost, importers must first establish the Customs Value. Morocco adheres to international customs valuation principles, where the dutiable value is typically based on the transaction value of the imported goods, which often aligns with the Cost, Insurance, and Freight (CIF) method. This means the value used for duty calculation includes the cost of the goods, the cost of transport (freight), and the cost of insurance up to the Moroccan port or place of entry. The calculation of the Value Added Tax (VAT) is then cumulative, applied to the sum of the Customs Value plus the Customs Duty.
In addition to Customs Duty, imports are subject to several other taxes. The primary import tax calculator Morocco must account for is the Value Added Tax (VAT), which has a standard rate of 20% on most goods. Furthermore, a Para-fiscal Tax of 0.25% is levied on the import value of most merchandise, though exemptions exist for goods covered by special customs procedures or trade agreements. Certain products, such as energy products, tobacco, and beverages, are also subject to a Domestic Consumption Tax (TIC).
For commercial shipments, how import duty is calculated in Morocco is a formal process requiring electronic submission through the national customs declaration system. The final duty and tax amount is heavily influenced by the country of origin, as Morocco has Free Trade Agreements (FTAs), such as the US-Morocco FTA, that can significantly reduce or eliminate import tariffs on qualifying goods.
Determine the Customs Value: Establish the total value of the goods, including Cost, Insurance, and Freight (CIF) to the Moroccan border.
Classify the Goods: Identify the correct 10-digit statistical subheading (HS Code) to find the applicable Customs Duty rate and any other specific taxes (like TIC).
Calculate Customs Duty: Multiply the Customs Value by the Customs Duty rate (e.g., Customs Value x Duty Rate).
Calculate the Para-fiscal Tax: Multiply the Customs Value by the Para-fiscal Tax rate (0.25%), unless an exemption applies.
Calculate Import VAT: The VAT base is the sum of the Customs Value + Customs Duty + Para-fiscal Tax + Domestic Consumption Tax (if applicable). Multiply this total base by the VAT rate (standard 20%).
Determine Total Payable: The total duties and taxes are the sum of the Customs Duty + Para-fiscal Tax + Domestic Consumption Tax + Import VAT.
Low-Value Non-Commercial Shipment: A gift shipment with a total value (including shipping) below the 2,000 MAD de minimis threshold will generally be admitted without payment of duties or taxes.
Commercial Shipment (Full Tax): A commercial shipment with a Customs Value of 10,000 MAD, a Customs Duty rate of 10%, and the standard 20% VAT will be calculated as: Duty = 1,000 MAD. Para-fiscal Tax = 25 MAD. VAT Base = 10,000 + 1,000 + 25 = 11,025 MAD. VAT = 2,205 MAD. Total Payable = 3,230 MAD (plus TIC if applicable).
Incorrect HS Code: Using a 6-digit or 8-digit code instead of the required 10-digit statistical subheading can lead to incorrect duty rates, delays, and penalties.
Miscalculating Customs Value: Failing to include all costs (freight, insurance) in the Customs Value (CIF) will result in an under-declaration and subsequent fines.
Ignoring Special Taxes: Overlooking the Para-fiscal Tax (0.25%) or the Domestic Consumption Tax (TIC) for specific goods will lead to an inaccurate import tax calculator Morocco estimate.
Morocco’s customs regulations include specific provisions for certain categories of imports. Goods imported under the terms of a Free Trade Agreement (FTA), such as the US-Morocco FTA, may qualify for preferential tariff treatment, including duty elimination or reduction, provided the rules of origin are met. Furthermore, the 2025 Finance Law includes incentives such as VAT exemptions or substantially reduced rates for electric vehicles, promoting green technology imports. Retired Moroccan Residents Abroad (MREs) may also benefit from a significant 90% tax reduction on the import of personal vehicles, subject to specific age and residency criteria.
The de minimis threshold for non-commercial imports (gifts, personal effects) is 2,000 Moroccan Dirhams (MAD). Shipments below this value are generally exempt from duties and taxes.
The standard Value Added Tax (VAT) rate applied to imported goods in Morocco is 20%. This tax is calculated on the cumulative value of the goods, duty, and other applicable taxes.
Morocco uses an extended Harmonized System (HS) structure, requiring a 10-digit statistical subheading for the precise classification of imported goods.
Customs valuation in Morocco is based on the transaction value of the goods, which typically includes the Cost, Insurance, and Freight (CIF) value up to the point of entry.