Import / Export in Morocco: Procedures and Customs
ADII, required documents, customs regimes, FTA · 2025 Guide
Morocco has modernized customs regulations managed by the Customs and Indirect Taxes Agency (ADII). The country has liberalized trade through a network of free trade agreements covering the EU, United States, Turkey and Arab countries. This guide presents essential procedures for importing or exporting from Morocco.
📥 Documents for importation
- Commercial invoice — with unit prices, quantities, Incoterm, buyer/seller ICE
- Single goods declaration (DUM) — prepared by a licensed freight forwarder
- Certificate of origin — according to the applicable preferential agreement (EU, EFTA, Arab countries, etc.)
- Packing list — detail of packages, weight and dimensions
- Bill of lading (B/L) or air waybill (AWB) depending on transport mode
- Insurance certificate — policy covering transport to the Moroccan border
- Import authorization — for certain regulated products (medicines, weapons, foodstuffs...)
- Conformity certificate (CMC) — for products subject to Moroccan NM standards
📤 Documents for exportation
- Single goods declaration (DUM) for export
- Commercial invoice compliant with destination country specifications
- EUR.1 origin certificate (to benefit from EU tariff preferences)
- Customs value declaration
- Export license — for strategic or restricted products
- Prior bank domiciliation for exports (Foreign Exchange Office)
Main customs regimes
Home use / Consumption (regime 10)
Standard regime for final importation. Customs duties, VAT and other taxes are paid at customs clearance.
Temporary admission (regime 53)
Allows temporary importation of goods (equipment, materials) with duty suspension, for processing and re-export. Used in free zones and export-oriented industry.
Customs warehouse (regime 71)
Goods are stored under customs control without immediate duty payment. Duties are paid when goods are cleared for home use.
Export free zone
Geographic zones with special fiscal and customs regimes: Tanger Free Zone, Casablanca Finance City, Atlantic Free Zone (Kenitra). Exemption from customs duties and VAT on imports for processing and re-export.
FAQ
What are Morocco's main free trade agreements?+
Morocco has signed several free trade agreements (FTAs): Association Agreement with the European Union (industrial products duty-free since 2012, agricultural products partially), Agadir Agreement with Tunisia, Egypt and Jordan, FTA with the United States (USMA, 2006), FTA with Turkey, Russia and EFTA countries. These agreements allow tariff reductions or exemptions for products originating from these countries.
How to get a customs code (NC) for your product?+
The customs code (combined nomenclature NC) is a 10-digit code identifying each product in the Moroccan customs tariff. To determine it, consult the ADII website (Customs and Indirect Taxes Agency) or the TARic portal. A licensed freight forwarder can also help you classify your product. Wrong classification is one of the main causes of customs delays.
What is bank domiciliation for import/export?+
Bank domiciliation is a regulatory requirement set by the Foreign Exchange Office. For any import > 100,000 MAD or export, the transaction must be domiciled in an authorized Moroccan bank. The bank monitors foreign exchange repatriation on exports and supplier payments on imports. Non-compliance exposes to penalties.
How to benefit from the ATM (Temporary Admission) regime?+
The Temporary Admission (AT) regime allows exporting companies to import raw materials, components and packaging with duty suspension for incorporation into export-bound products. The application is made to ADII. The company must provide a bond or bank guarantee covering suspended duties and prove the export of finished products within the deadlines.