Moroccan Import and Export Regulations

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					               Moroccan Import and Export Regulations

Quantitative Import Restrictions/Prohibitions on Imports

Imports and exports of goods and services are unrestricted, subject to the limitations set
forth in Law No. 13-89 on foreign trade and in all other laws in force, when the
transactions in question require the safeguarding of morality, security, and law and order;
the health of individuals; the protection of flora and fauna and of the Moroccan historical,
archeological, and artistic heritage; and the maintenance of the country’s international
financial position.

To this end, quality control based on pre-set standards may be implemented and, in
extraordinary circumstances, measures entailing quantitative restrictions on the importing
and exporting of goods may be taken.

Imports shall be carried out under an importing agreement prepared in five copies and
directly undersigned by the certified bank intermediary chosen freely by the importer.
Import agreements shall remain valid for six months beginning as of the date of signature
by the bank.

However, goods imported under the special regimes described in Chapter 1 of Title VI of
the Customs and Indirect Taxation Code are not subject to import agreements. These
goods include imported goods exempted from import taxes and duties, such as mailings
to embassies and diplomatic and consular services, mailings addressed to charitable
organizations, extraordinary mailings devoid of any commercial character, goods
returned to Moroccan territory, and products of Moroccan origin or nationalized by the
payment of import duties.

Furthermore, import licenses are required for the customs clearance of products on which
quantitative import restrictions are imposed. Such licenses are issued by the Ministry of
Foreign Trade acting on the advice of the minister(s) concerned. The decision to grant or
refuse an import license is communicated to the requestor by the Minister of Foreign
Trade within a maximum of 30 days beginning as of the date of filing of the license

These licenses are to be prepared in six copies and remain valid for a maximum of six
months. This period begins to run as of the date of issuance of the license by the Ministry
of Foreign Trade.

Licenses must be joined to pro forma invoices (five copies). These invoices must show at
least the unit price expressed as a value ex-factory, the quantity expressed in suitable
units of measure, and the commercial name of the imported goods.

In addition to explosives, used clothing and used and recapped tires, other products have
been added to the list of products requiring an import license, and, in particular, wheels
fitted with recapped or used tires and used automotive bodies. This has been done for
reasons of safety and health pursuant to Article 1 of Law No. 13-89 on trade. Other
products have also been added to the list of products requiring an import license in
accordance with the provisions of the Montreal Protocol of September 16, 1987 on the
marketing and use of substances that deplete the ozone layer.

The complete list of goods of which the import requires a license is appended to this

Other products are subject to measures entailing quantitative restrictions pursuant to
special laws, most notably:

   -       Narcotics and psychotropic drugs (Article 115 of the Customs Code);
   -       War weapons, guns, and wartime munitions, with the exception of weapons,
           guns, and munitions intended for the armed forces (Article 115 of the
           Customs Code);
   -       Documents, leaflets, drawings, posters, engravings, paintings, photographs,
           negatives, molds, pornographic reproductions, and all articles contrary to
           accepted standards of morality or liable to disrupt public order (Article 115 of
           the Customs Code);
   -       Absinth and similar products (Order of 8/25/1952);
   -       Anethole, essence of anise and star anis, and the extracts of these substances
           (Order of 08/28/1923, as amended);
   -       Cattle imported from all countries. Beef products and foodstuffs imported
           from countries where the disease Bovine Spongiform Encephalopathy has
           been declared (Order of the Minister of Agriculture No. 738-96 of
           04/18/1996, as amended).

Furthermore, and subsequent to Morocco’s commitments to adhere to multilateral
environmental agreements, there exists at present a list of products, waste products and/or
species that must undergo control and/or are prohibited from entry:

CITES Convention

The CITES Agreement was incorporated into Moroccan law by Royal Decree No. 1-75-
434 of 25 hija 1396 (December 17, 1976) on publication of the Convention on
International Trade in Endangered Species of Wild Fauna and Flora and the annexes
thereto as drafted in Washington on March 3, 1973. Official Bulletin No. 3553 of 25
moharrem 1401 (December 3, 1980).

       •       The endangered species of wild fauna and flora listed in Annex 1 of the
               CITES Convention require an import license issued by the sole authority
               having competence to issue licenses under this convention, in this instance
               the Department of Water and Forests;

       •       The endangered species of wild fauna and flora listed in Annex II of the
               CITES Convention do not require import licenses.

Basel Convention

The Basel Convention was incorporated into Moroccan law by Royal Decree No. 1-96-92
of 27 chaâbane 1421 (November 24, 2000) publishing the Basel Convention on the
Control of Transboundary Movements of Hazardous Wastes and Their Disposal, signed
in Basel on March 22, 1989. Official Bulletin No. 4892 of 24 moharrem 1422 (April 19,

       •       The waste products appearing on List A of the Basel Convention are
               barred from entry into Morocco.
       •       The waste products appearing on List B of the Basel Convention require
               authorization of the Department of the Environment (waste products on
               this list may be imported provided that they are subject to proper
               safeguards in Morocco).

Stockholm Convention on Persistent Organic Pollutants

Morocco has not as yet ratified the Stockholm Convention on Persistent Organic
Pollutants, but currently prohibits imports of the following products: aldrin, dieldrin,
chlordane, heptachlorine, toxaphene, hexachlorobenzene, and endrin.

Rotterdam Convention

Morocco has not as yet ratified the Rotterdam Convention. The 27 products that are
prohibited or strictly regulated under the PIC Convention include: 2,4,5-T; aldrin;
captafol; chlordane; chlordimeform; chlorobenzilate; DDT; dieldrin; dinoseb and dinoseb
salts; 1,2-dibromoethane (EDB); fluoroacetamide; HCHs (all of the stereoisomers);
heptachlor; hexachlorobenzene, lindane; certain mercury compounds; pentachlorophenol;
crocidolite; polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs);
polychlorinated terphenyls (PCTs); tris (2,3 dibromopropyl) phosphate; certain hazardous
pesticide formulations; monocrotophos; methamidophos; phosphamidon; methyl-
parathion; and parathion.

Quota System

Morocco implements no quota system apart from the regime covering banana imports,
which is tended to protect national banana production from massive imports of this

Circumstantial Trade Measures, Such as Anti-Dumping, Countervailing, and
Protective Measures

Morocco has implemented so-called “circumstantial” trade measures only once in order
to protect the Moroccan banana industry from massive imports. These measures were
implemented in 2000 pursuant to the provisions of the WTO Agreement on Safeguards,
and notice of their implementation was communicated to the WTO Secretariat.

(Cf. Moroccan notice to the Committee on Safeguards, G/SG/N/7/MAR/1 of November
1, 2000.)

Customs Valuation

The valuation of imported goods is carried out in accordance with the agreement on
implementation of Article VII of the GATT. The principal method is based on the
transaction value, whose underlying principle is the price actually paid or to be paid.

In the event that doubt exists regarding the accuracy and veracity of the declared
transaction value, the customs service employs the procedure involving possible rejection
of the declared value, which was devised pursuant to the terms of Article 17 of the



  -       Entry and computer validation of the complete declaration by the declarer.
  -       In-person filing of the declaration at the Customs Service Import Office
          within the prescribed timeframes (24 hours for imports of consumer goods, 5
          days for direct imports coming under the economic customs system, and two
          weeks for transfers), supported by the required documents.
  -       Customs Service examination of the documents supplied (e.g., cases of RED
          [Economic Customs Regimes]: verification of the guarantee and of liability,
          eligibility of the goods for the regime requested, etc).
  -       Computer checking of the general section of the DUM [Single Declaration of
          Goods] in order to verify that the header retrieved by computer corresponds to
          the statements entered on the DUM as physically filed.
  -       Computerized checking of the physical filing and annotation of the “taxable”
          copy with the notation “filed on (date and signature)” and the option selected
          (AC, VP, or VPI) and the name of the inspector.
  -       Return to declarer of the copy marked “Taxable” as acknowledgement of
  -       Display of the selection chosen (AC, VP, or VPI) and grading of the
          declaration by the inspector designated by the system.
  -       Inspector’s documentary examination bearing on:
          Type of tariff, value (exchange rate, Incoterms, etc.),
      •       Examination of documents relating to operations carried out under
              contractual arrangement,
      •       Payment of duties and taxes owed.

      Instance of Operations Acknowledged as in Compliance

  -       Application of the deed of exchange.
  -       Validation of release on the system. Issuance of release after carrying out the
          formalities prescribed by non-customs statutes.
  It is:
  * Final:
  -      if the removal credit facility extended covers the duties and taxes owed on
         consumer goods,
  -      if the goods are declared under RED [Economic Customs Regimes].
  * Provisional:
  -      If the declaring party opts for payment in cash of the duties and taxes owed at
         the time of importation.
  -      Verification of the summary declaration.

   Instance of Operations Subject to Physical Control

   -      Designation of parcels to be inspected.
   -      Physical control of the goods, whether in totality or by testing.
   -      Issuance of release for operations that gave rise to no finding of violation.


Documents to be attached for the purpose of levying duties and taxes

   -      Invoices corresponding to the goods for which complete declaration has been
   -      Bank certification mentioning the name of the bank paying agent and the
          amount expressed in the invoiced currency, the exchange rate, and the
          reference information for the importation papers;
   -      Breakdown of the value of each article;
   -      The exemption vouchers, if appropriate, etc.

Documents to be attached for the purpose of implementation of the customs regimes

   -      Certificates of origin.

Documents to be attached to ensure enforcement of the various pertinent laws, to the
execution of which the administration lends its assistance.

   -      Import and export permits specific to each product and lifting the prohibitions
          or restrictions stipulated in non-customs-related statutes (efforts to curb fraud,
          health and veterinary certificates, industrial standards, etc.);
   -      Exchange documents;
   -      Import and export permits required as needed to further the control of foreign

Miscellaneous Documents

   -      As regards importation: shipping documents, such as bills of lading, waybills,
          and trucking bills of lading.
   -      As regards exportation: notices of dockside delivery, receipt, or consignment,
          or any other document in proof of delivery to customs for export of goods;
   -      Certificate of origin to cover preferred trade;
   -      Packing lists citing the weight per parcel, the number and types of goods;
   -      Documents in proof of inscription in the Trade Register, if applicable.

The Importation Regime With Respect to Exchange Regulations

As regards regulation of exchange transactions, the importation regime is founded on
three essential points: signing of a deed of importation, domiciliation of said document at
a Moroccan bank, and the financial payment for the imported goods.


The statutes in force governing exchange transactions and foreign trade make all imports
of foreign goods contingent upon the signing of a deed of importation. The latter may be
an importation agreement, an import license, or an advance declaration of importation:

   -       The importation agreement is a document by virtue of which the importer
           promises to import into Morocco foreign goods in return for transfer of the
           corresponding price. It is subscribed for unrestricted imported goods making
           up virtually all of the imported articles;
   -       The importation license is an administrative authorization issued by the
           Department of Foreign Trade. It covers products whose importation is not
           unrestricted. The importation of virtually all products is currently unrestricted,
           with the exception of a very small number of products whose importation
           requires authorization, either for reasons of safety (explosives, used tires, etc.)
           or pursuant to international agreements (chemicals that deplete the ozone
   -       The advance declaration of importation: Imports which cause or threaten to
           cause serious harm to Moroccan industry may require an advance declaration
           of importation. This declaration is used provisionally by the administration
           while awaiting the implementation of protective measures conforming to the
           terms of the WTO Agreement in this area.


Pursuant to the exchange regulations in force, deeds of importation require domiciliation
at a certified bank intermediary. This domiciliation constitutes the legal basis on which
imports are monitored, as regards both the entry of foreign goods within the customs
areas and the transfer of the currency needed to pay for these goods.

The importer selects a bank having the status of certified intermediary, at which the
importer promises to conduct all of the banking formalities required by the exchange
statutes relating to a single commercial contract. The domiciliation requires the bank to
carry out on behalf of its customer all of the bank formalities needed to perform the
import transaction, and most notably those relating to payment. It should be noted that the
documents signed for import transactions not involving payment are exempted from the
bank domiciliation requirement.

                          Payment of Importation Transactions

Securing a deed of importation allows the goods to pass through customs and the
payment for the goods imported. Payment must occur through the offices of the bank
where domiciliation takes place on behalf of the holder of the deed of importation.

The current provisions of the exchange statutes do not stipulate a deadline for payment
for imported goods. Payment may take place only after the actual entry of the goods into
Morocco or upon submission of a certificate of shipment to Morocco.

Importers are authorized to transfer advance payments for the importation of capital
goods up to 40% of the FOB value of the goods to be imported. They may, in addition,
make advance payment for a number of imports (spare parts, consumer products, samples
with payment, etc.) up to an exchange value in currency of 20,000.00 dirhams.


LIST NUMBER           PRODUCT DESIGNATION        Carbon tetrachloride        Methyl chloroform        Trichlorofluoromethane        Dichlorodifluoromethane        Trichlorotrofluoromethane        Dichlorotetrafluoroethane        Chloropentafluoroethane        Chlorobromodidluoromethane        Bromotrifluoromethane        Dibromotetrafluoroethane
36       (excluding   Powders and explosives, pyrotechnic articles, pyrophoric alloys,
36.05.00              flammable substances (excluding matches and flints)        Used and recapped tires
63.09.00              Used clothing
Ex.84.14.30           Compressors of the type used in refrigerating equipment that uses
                      dichlorofluoromethane, termed R12, or chloropentafluoroethane,
                      termed R115, singly or in azeotropic mixtures with other
Ex.84.18.10           Combination refrigerator-freezers fitted with separate outer doors
                      and operating with dichlorodifluoromethane, called R12, or
                      chloropentafluoroethane, called R155, singly or in azeotropic
                      mixtures with other substances.
Ex.84.18.21           Compressor-driven household refrigerators operating with
                      dichlorodifluoromethane, called R12, or chloropentafluoroethane,
                      called R15, singly or in azeotropic mixtures with other substances.
Ex.84.18.22           Household electrical absorption refrigerators operating with
                      dichlorodifluoromethane, called R12, or chloropenafluoroethane,
                      called R115, singly or in azeotropic mixtures with other
Ex.84.18.29           Other      types      of     household       refrigerators    using
                      dichlorofluoromethane, called R12, or chloropentafluoroethane,
                      called R115, singly or in azeotropic mixtures with other
Ex.84.18.30           Chest-type freezers having a maximum capacity of 800 liters and
                      operating with dichlorodifluoromethane, called R12, or
                      chloropentafluoroethane, called R115, singly or in azeoptropic

                    mixtures with other substances.
Ex.84.18.40         Cupboard-type freezers having a maximum capacity of 900 liters
                    and operating with dichlorodifluoromethane, called R12, or
                    chloropentafluoroethane, called R115, singly or in azeoptropic
                    mixtures with other substances.
Ex.      Used automotive vehicle bodies nos. 8701 to 8705 and with
Ex.   Other used automotive vehicle bodies, nos. 8701 to 8705.
Ex.8708.70.00.99    Wheels equipped with recapped or used tires.
Ex. 8716.90         Wheels equipped with recapped or used tires.


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