MAROC

                              Based on information collected up to October 2000

1   TARIFF MEASURES

           Structure of the tariff schedule

   Morocco applies a ten-digit tariff nomenclature according to the Harmonized Commodity
   and Coding System.


          Tariff publications

           Current information on customs-related matters is available from
           Administration Générale des Douanes
            Place Mohamed V, N1 Boulevard Rachidi, Casablanca.

           A tariff edition of 1 July 2000 has been introduced on the homepage http://mfie.gov.ma/ 


11 At present, Morocco applies low tariff rates of 2,5% or 10%, average rates of 17,5% or 25%, and high rates of 32,5%, 40% and 50%.  Various products are subject to rates exceeding 50%, i.e. rates as high as 274,5% are set on live animals, and rates of 299,5% or 358,5% apply to meat.
12 Morocco has concluded trade agreements with a total of 40 developed and developing countries, twelve of them European, eleven African, five American and five Arab countries.  These agreements stipulate MFN status and give no tariff advantages.
16 Duty and tax exemptions may be divided into three major categories: 
 - exemption from import duties and taxes on materials and raw materials, tools 
   and capital goods  not locally produced intended for enterprises established 
   outside the Casablanca-Anfazone,
 - duty relief on goods intended for exports if certain conditions are met, 
 - tariff concessions granted under conventions, and duty exemptions and 
   relief provided for by  the Finance Act or by special legislation.

In conformity with the "loi de finances 1999-2000", tariff concessions are granted to encourage investments and to improve the competitiveness of enterprises.  Within this framework, a reduced tariff rate of 2,5% if set on the following imports: equipment and accessories for use in textile industries, electrical lighting and signalling equipment for fishery use, centrifugal pumps for agricultural use and mining, catalysts for motor vehicles to reduce toxic emissions, travelling cranes for industrial use, coffee mills to boost coffee roasting industries, locally not produced electronic weighing machines of a capacity not exceeding 30 kg for industrial use, automotive passenger steps intended for nation airports, not locally produced moulds for the manufacture of chocolate and confectioneries, circuit breakers and isolating switches considered as mining equipment, motor vehicles for street cleaning, auto transporters, parking meters, pre-fabricated buildings for agro-industrial use and self- propelling atomizers for agricultural use, turkey and poultry fat for food processing, rattan for the manufacture of furniture, silicone resin not locally produced, perlite for growing melons intended for export, recorded video cassettes for opening a distribution center, copper thread not locally produced for industrial use, and CKD utility motor vehicles with a loading capacity of three to five tons for assembling.

The "loi de finances transitoire No. 45-95" provides for two lists of durable goods which may be imported at the minimum rate of 2,5% or a reduced rate of 10%.  The products concerned are subject to frequent modifications. 

Morocco grants a 50% abatement on customs duties for least developed African countries in accordance with the Euro-African summit negotiations in Cairo of May 1999. 
19.1 On 19 February 1997, the Economic Council of the Arab League decided to establish an Arab free-trade area over a period of ten years starting from 1 January 1998.  During the ten-year period, member countries ought to reduce their respective tariffs by one-tenth every year.  As from 1 January 2007, the free-trade area was scheduled to be fully operational.  Algeria, Comoros, Djibouti and Mauritania did not join the agreement.  Lebanon, Libya, Palestine, Somalia, Sudan and Yemen did not start the implementation.
19.2 The treaty of 17 February 1989 setting up the Arab Maghreb Union provides for the eventual introduction of the free movement of goods between the five countries (Algeria, Libya, Mauritania, Morocco and Tunisia) which are members of the Union.  Two conventions have been signed in connection with the implementation of this objective:
 - the Trade and Tariff Convention concluded in 1991, which confers 
   exemptions from customs duties, taxes and charges of equivalent effect 
   on all imported projects originating in member countries, and
 - the Convention of 23 July 1990 specifically covering trade in agricultural 
   products. 
   However, a start has yet not been made on applying these two conventions.

In June 1997, Morocco signed a free-trade agreement with the European Free Trade Association (EFTA).  Morocco was granted a 12-year transition to eliminate duties.

Morocco ratified a free-trade agreement with the European Union, effective 1 March 2000.  Morocco will phase out all import duties or equivalent charges on industrial goods over a 12-year period according to four separate time tables applying to different products. 
19.3 Morocco grants tariff preferences within the context of bilateral agreements concluded with various Arab and African countries (Jordan, Iraq, Libya, Tunisia, Algeria, Mauritania, Saudi Arabia, Sudan, Egypt, Kuwait, Syria, Senegal and Guinea).  These agreements provide for exemption from customs duties either for all commodities or for lists of commodities.  This exemption may extend to taxes with an equivalent effect (i.e. the "prélèvement fiscal à l'importation"), as in the case of the conventions concluded with Tunisia, Algeria, Libya and Egypt.  The commodities covered by these agreements range from raw materials to finished products and are set out in lists specific to the treaties in which they are appended.


 2    PARA-TARIFF MEASURES

           Additional charges 

 
22.8 A "prélèvement fiscal à l'importation" (PFI) is collected at the rate of 15%, except for certain agricultural products specified in Morocco's list of commitments at the end of the Uruguay Round for which the level is 7,5%.  However, since January 1995, capital goods imported under an approved investment programme have been exempt from PFI.  Most imports exempted from customs duties or subject to the reduced minimum rate of 2,5% have also been exempt from PFI.    Pharmaceuticals, including their raw materials and packaging, are subject to PFI at a 12,5% rate. 

Pursuant to the 1995 Finance Act, a "taxe parafiscale" of  0,25% on imports was introduced to finance activities such as technical inspection of goods for export, economic and export promotion, industrial development, and small-scale production.  The following are exempt from the "taxe parafiscale": merchandise imports qualifying for 
 - special customs procedures or concessions granted in the context 
   of officially approved investment programmes,
 - exemption or total relief from import duties and taxes by virtue of 
   legislative provisions or special regulations, and 
 - preferential trading agreement between Morocco and other countries.

In conformity with the "loi de finances 1999-2000", the 6% tax on imported wood (excluding articles of wood) was increased to 12% (including articles of wood).    However, logs not treated with okoumé of a circumference at the butt end of 60 cm or more are subject to a rate of 6%. 


           Internal taxes and charges levied on imports 

 
23.1 A value added tax is charged at the standard rate of 20%.  Art. 61 of the "loi No. 30-85" provides for special reduced rates of  7%, 10% and 14%.  Value added tax does not apply to a wide range of imports including goods intended for agricultural use only.
23.2 Aerated beverages and lemonade, beer, wine and alcohol are subject to the payment of internal consumption taxes (generally specific). The tax on tobacco is set at ad valorem rates. 

A parafiscal tax of 100 dirham is collected on every hectolitre of wine and beer. 

3     PRICE CONTROL MEASURES

         Minimum pricing 
 
31.1 Minimum import prices are set on a list of non-agricultural products annexed to decree No. 2-98-517 of 29 September 1998.

 6     QUANTITY CONTROL MEASURES

 Licensing under the authority of
 Ministry of Commerce, Industry and Handicrafts
 Quartiers des Ministères
 Rabat-Chellah, Morocco
        Non-automatic licensing 
 
61.7 All products are freely importable except for explosives, retreated tyres, worn clothing, chassis fitted with engines, and parts and accessories of motor vehicles in accordance with decisions Nos. 1308-94 of 19 April1994, 971-96 of 15 May 1996, and 523-00 of 5 April 2000. 

Import controls are in effect in conformity with provisions of international environmental agreements which Morocco has signed.  These are the Convention on International Trade in Endangered Species of  Wild Fauna and Flora, the Vienna Convention of the Protection of the Ozone Layer, the Basle Convention on Hazardous Wastes and the London Guidelines on Chemicals in International Trade. 


           Prohibitions 

 
63.7 Morocco operates import prohibitions as a party to international environmental agreements mentioned above. 

Import prohibitions are in force to protect the national fauna and flora from certain diseases and dangerous pests.

The Ministry of Agriculture, Rural Development and Sea Fisheries may temporarily prohibit the importation of certain animal products or products of animal origin intended for human or animal consumption for consumers' health protection reasons. 


7    MONOPOLISTIC MEASURES

         Single channel for imports 

 
71.2 The Tobacco Board is a private-law corporation whose capital stock is entirely owned by the state.  It has a monopoly for procuring, manufacturing and selling tobacco under a concession agreement dating from 31 December 1997.


           Compulsory national services 

 
72.1 Insurance covering commercial shipments must be purchased in Morocco. However, air shipments and a limited group of goods may be covered by foreign insurance if certain conditions are met.


8      TECHNICAL  MEASURES

          Standards and technical regulations are the responsibility of
          Service de Normalisation Industrielle Marocaine (SNIMA)
          Quartier Administratif, Rabat-Chellah 


81.1 The application of Moroccan standards is mandatory in the clauses and specifications of government contracts and contracts of an equivalent nature. Standards which affect consumer health and safety can be made mandatory by approval ("l'arrêté d'homologation"). 

Decree No. 2.88.103 of 28 August 1989 provides for the utilization of additives authorized in food products.

Pursuant to the ordonnances Nos. 2249-94 of 30 September 1994 and 2927.95 of 23 January 1996, respectively, sanitary certificates are required for animal products imported for industrial processing, and chickens and eggs. 
81.5 Sanitary regulations applicable to imports are based on the Law of 8 October 1977 which requires the sanitary inspection of live animals, meat, and animal products intended for human consumption.  In the Ministry of Agriculture and Agricultural Development, the Plant Protection, Technical Inspection and Anti-Fraud Directorate is responsible for checking the quality of seeds and seedlings, while the Livestock Directorate supervises the application of technical standards relating to animals and animal products. 

Medicaments require registration with the "Division de la Pharmacie" and approval by the "Laboratoire National de Contrôle des Médicaments". 
81.2-4 The Law of 5 October 1984 establishes the principle of mandatory markings on invoices and commercial documents, and goods to ensure a fair sale and prevent any misunderstanding on the part of the purchaser.  Labels and packaging, including the description of goods, their composition, their origin, the processing undergone, and the instructions for use, presentation required shall be in accordance with the regulations in force. 

Labels can be in French or Arabic and must show the country of origin. Canned food and beverages are required to provide labels indicating the date of production and the expiration date.