Investment guide · Customs and imports: institutional map

In force

Institutional map (who does what)

ADII: collection of customs duties and indirect taxes, tariff and the official ADiL tariff database.
Local customs offices: implementation of tariff classification and valuation (reference: official BADR-MCV database).

Import taxation generally combines DI (import duty) + VAT + TPI (certain products) + eco-tax (specific categories), based on the HS code in the ADiL database.
Examples (ADiL values): photovoltaic modules (8541.43.00.00) DI 2.5% + VAT 10%; cells (8541.42.00.00) DI 2.5% + VAT 0%; inverters (8504.40.99.50) DI 2.5% + TPI 0.25% + VAT 20%; lithium batteries (8507.60.80.00) DI 30%.
Used vehicles: special stamp duty by value bracket 5%/10%/15%/20% (LF 2017 art. 6); 85% abatement for MRE (capped at MAD 300,000, LF 2013 art. 7).
Origin regimes and free-trade agreements apply according to official rules.

Official sources

Facts in this record rely on an official primary source; texts may be amended, so refer to the official text and the latest Bulletin Officiel.

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