Morocco Import Profile Report 2022
Morocco Import Profile Report 2022
Morocco Import Profile Report 2022
PAKISTAN, CASABLANCA
MOROCCO
Table of Contents
1. Introduction /General Information ................................................................................................. 2
2. Trade Preference Agreements ......................................................................................................... 3
3. Overview of Import Regulations ..................................................................................................... 3
4. Non-Tariff Barriers .......................................................................................................................... 4
4.1 Import Licenses............................................................................................................................. 4
4.2 Sanitary and Phytosanitary(SPS)Measures ................................................................................... 4
4.3 Managementof Quotas .................................................................................................................. 5
4.4 Paying VATonimports .................................................................................................................. 5
5. Import ProceduresandTariffs .......................................................................................................... 6
5.1 Taxes and Duties onImports ......................................................................................................... 8
5.2 VAT .............................................................................................................................................. 9
5.3 ImportDuty ................................................................................................................................... 9
5.4 TemporaryAdmissions ................................................................................................................ 10
5.5 Packaging, Marking andLabeling Requirements ........................................................................ 10
5.6 Standardization ........................................................................................................................... 11
5.7 Special RequirementsforImports ................................................................................................ 12
5.8 Otherimportantinformation ......................................................................................................... 17
5.9 Required Documentsforimport ................................................................................................... 20
6. Competitor Analysis ....................................................................................................................... 26
7. Market entry strategy ..................................................................................................................... 31
8. Recommendations ........................................................................................................................... 32
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1. Introduction / GeneralInformation
Given the richness of Morocco's soil, the economy is dominated by the
agricultural sector. This sector employs nearly 37.9% of the workforce and
contributes to 12.3% of GDP. Barley, wheat, citrus fruits, grapes, vegetables, olives,
livestock and wine are the country's main crops. Economic growth relies heavily on
this sector. Morocco has a relatively small amount of mineral resources, phosphates
being its main source of wealth.
The services sector accounts for slightly less than half of the GDP (49.5%)
and employs 40.5% of the workforce. It is spearheaded by real estate and tourism,
which remains very dynamic. Other than granting concessions for many public
services in major towns, oil and gas pricing policies and exploration regulations are
liberalized since 2015. Calls for tender procedures have become increasingly more
transparent.
On the economic front, the government has started to rollout the economic
recovery roadmap the King announced in July 2020. Besides reform of State-Owned
Enterprises, the government has approved a law that sets technical and institutional
frameworks in place for expanding social welfare to segments of the population
vulnerable to falling into poverty. This includes universal access to public health
services. The Mohammed VI Investment Fund, to support major investment projects
as public-private partnerships and contribute to capitalizing Moroccan Small- and
Medium-size Enterprises (SMEs), will also soon take form, as an official decree for it
has also been approved.
The shock of COVID-19 has pushed the Moroccan economy into its first
recession since 1995. Economic output contracted by 15.1% in the second quarter of
2020, primarily as a result of the lockdown but also of a sharp reduction in exports
caused by the pandemic’s disruption to global value chains and the collapse of
receipts from tourism. The shock to supply and demand, triggered by the pandemic,
has been compounded by the fall in agricultural production due to a severe drought.
Although activity picked up in the third and fourth quarters of 2020, the
government’s preliminary estimates indicate that Morocco’s real GDP contracted by
7% in 2020, leading to an increase in unemployment from 9.2% to 11.9%.
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During the pandemic, the Moroccan authorities have adopted a number of
measures to mitigate the impact of these shocks on households and companies by
issuing direct transfers to formal and informal workers and partial guarantees to
banks for loans granted to firms, as well as reducing the Central Bank’s benchmark
interest rate by 75 basis points to a historically low 1.5% and making direct injections
of liquidity into the financial system.
Total population of this country is 34.5 Million. Arabic and Amazigh are
their native languages. French (10 million speakers) and Spanish (5 million
speakers) are also widely spoken.
2. Trade PreferenceAgreements
Morocco is a member of the following treaties and has signed the agreements listed below:
Arab League(AL)
Arab Maghreb Union (Union du Maghreb Arabe -UMA)
Convention on the International Transport of Goods under cover ofTIR
Customs Convention on the A.T.A. Carnet for the Temporary Admission of
Goods (A.T.A.Convention)
International Convention on the Harmonized Commodity Description and
Coding System (HSConvention)
International Convention on the Simplification and Harmonization of
Customs Procedures (as amended) (Revised KyotoConvention)
World Customs Organization(WCO)
World Trade Organization(WTO).
Morocco concluded multilateral free trade agreements (FTAs) with the
European Community (EC) and the EFTA (European Free Trade Association
comprising Iceland, Norway, Liechtenstein and Switzerland). Moreover, the
Agadir Agreement for the Establishment of a Free Trade Zone between the Arabic
Mediterranean Nations aims at creating a free trade area between Jordan, Egypt,
Morocco and Tunisia. These agreements have been concluded in the framework of
the Euro-Mediterranean Partnership (also known as Barcelona Process), which,
among other goals, aims to create a free trade area in the Euro- Mediterranean
zone. Through the valid Pan-Euro-Med origin protocol, the aforementioned
agreements stipulate the same rules of origin and allow for diagonal (Pan-Euro-
Med) cumulation.
Morocco is also a signatory to the Greater Arab Free Trade Agreement
(GAFTA, also referred to as Great Arab Free Trade Area, or PAFTA, Pan-Arab
Free Trade Area), which consists of the following member states besides Morocco:
Algeria, Bahrain, Egypt, Iraq, Kuwait, Jordan, Lebanon, Libya, Oman, the
Palestinian Territories, Qatar, Saudi Arabia, Sudan, Syria, Tunisia, the United Arab
Emirates (UAE) andYemen.
Furthermore, Morocco participates in the Global System of Trade Preferences
among Developing Countries (GSTP). Bilateral FTAs are also in force with
Turkey, the United States of America (USA) and the UAE. Goods which are
originating products in the sense of the agreements above may benefit from
preferential treatment in Morocco.
3. Overview of ImportRegulations
The Moroccan customs authorities issue three different kinds of import titles:
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Engagement of Importation is to be submitted to prove that importations liberalized
from import restrictions and involving payments have been domiciled through the
bank of the importer.
Summary Table for Specific Iron and Steel Products must be submitted in case of
specific iron and steel products; this document is to be endorsed by the Ministry
ofIndustry,
Commerce, Investment and Digital Economy, Division of Commercial Regulation
and Facilitation.
The form for the Engagement of Importation is also used to apply for an
Import License, which enforces quantitative restrictions on the importation of
certain goods that affect national security, environmental protection and public
health issues, such as pyrotechnical articles, certain hazardous or ozone-depleting
substances, animal vaccines and sera, pesticides, used or retreaded tyres, used
textiles and waste. Goods which are subject to specific security measures or which
may be harmful for the Moroccan economy, i.e. goods benefiting from subsidies in
the country of export, or importations which counteract the valid anti-dumping
laws, may require a Preliminary Import Declaration, to be effected on the same
document as the Import License. These procedures are controlled by the customs
authorities and administered by the Department of Foreign Trade coming under the
Ministry of Industry, Commerce, Investment and DigitalEconomy.
Depending on the kind of required import title, the Customs Import Declaration
is to be submitted within three to six months of the date of issue of the title.
Provisional declarations may be submitted if the importer intends to examine the
goods or to take samples prior to the actual clearance of the consignment. In
general the following documents are required for importation of goods:
i. Prior Notice of Arrival
A document providing details of a vessel with regard to port management
necessities.
Required for customs surveillance.
French name of the document = Avis d'arrivée
To be completed by the carrier or his agent in French.
To be submitted in the original.
The notice is to be submitted no later than one day prior to arrival.
ii. Summary Declaration
A document notifying the authorities of the arrival of a vessel or aircraft and
summarizing the goods loaded therein or being placed in a customs warehouse. It is
mandatory and does not depend upon the specific purpose of arrival.
Required for customs surveillance. With regard to sea or air freight, the document
is a prerequisite for the Customs Import Declaration.
French name of the document = DéclarationSommaire
The Summary Declaration is to be submitted by the captain/pilot prior to the arrival
of the vessel/aircraft to the Customs and Indirect Taxes Administration =
Administration des DouanesetImpôtsIndirects (ADII), General Directorate
The following specific deadlines apply according to the selected mode of transport:
importations via sea: at least 24 hours prior to the arrival of the vessel/at the
moment of the departure of the vessel for distances accomplished in less than
24 hours
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importations via air: at least 4 hours prior to the arrival of the aircraft/at the
moment of the departure of the aircraft for distances accomplished in less than
4 hours.
To be submitted electronically via electronic data interchange (EDI) in Arabic or
French in accordance with international business practice. If presented in another
language, the authorities may require an appropriate translation of the declaration.
Prior Registration With BADR is required.
The processing time and fee are not stipulated.
The declaration is valid for a single importation only.
iii. Customs Import Declaration
Official form for the customs clearance of goods and the assessment of their
dutiable value. French name of the document = Déclaration Unique de
Marchandises (DUM)
To be completed by the importer in French.
The Customs Import Declaration is to be submitted in five copies by the owner of
the goods or a duly appointed representative.
The data is to be submitted at a maximum of 45 days after the submission of the
Summary Declaration.
The data provided will be entered into a register on the same day. In addition, a
preliminary deposit of the declaration is enabled in order to accelerate customs
procedures. This possibility is particularly used for the importation of perishable,
dangerous or inflammable goods.
An electronic submission of the Customs Import Declaration is enabled at all major
ports and airports via electronic data interchange (EDI). In order to obtain access to
the electronic interface, prior Registration With BADR is required. The vast
majority of declarations are nowadays declared via the EDI system. The procedure
may, however, not be conducted completely paperless. Print-outs of the completed
form are still required for signing and must be submitted within five working days
after the registration, i.e. data input date.
Divergent time limits may apply for importations not intended for the free circulation of goods.
As of 1 July 2014, the electronically submitted customs declaration is to be
provided with an electronic signature.
iv. Commercial Invoice
A document containing the details of the transaction.Required for customs
clearance.
French name of the document = Facture commerciale No specific form required.
The invoice is to be prepared in French or Arabic.
Usually to be submitted to the customs authorities in duplicate. Further copies may
be required depending on the importer's requirements and/or stipulations by the
authorities responsible for import-restricted items, as applicable.
v. Pro Forma Invoice
A document containing the details of the transaction made out prior to the proper
invoicing and in addition to the Commercial Invoice.
Required by the importer or the competent authorities of the importing country.
Amongst other application procedures, the document is a prerequisite for the
Engagement of Importation, the Import Licence and the Preliminary Import
Declaration.
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French name of the document = Facture pro forma No specific form required.
The Pro Forma Invoice usually contains the same information as the final
Commercial Invoice, but may be more concise. Additional details made known
only in the course of the shipment or after accomplishing certain application
procedures will be included in the Commercial Invoice.
vi. Packing List
A document containing the details of the shipment and serving as a basis for the
customs treatment of goods.
May be required for customs clearance. If the Commercial Invoice contains all the
specifications usually included in a Packing List, a separate Packing List is not
required.
French name of the document = Liste de colisage No specific form required.
The Packing List is to be prepared by the exporter in French or Arabic according to
standard business practice, including details of the content of the packages,
description of the goods, marks and numbers.
vii. Certificate of Non-Preferential Origin
A document certifying the non-preferential origin of the goods to be imported.Only
required if specifically requested by the importer or for other reasons.
French name of the document = Certificatd'OrigineThe certificate is to be
submitted by the exporter.
Certificates of non-preferential origin are usually issued by the competent chamber
of commerce. In some countries, however, this responsibility may also be assigned
to other bodies such as ministries or customs authorities.
To be submitted in the original.
viii. Proof of Preferential Origin
A document confirming the preferential origin of the goods to be imported.
Only required if preferential treatment under a free trade agreement or arrangement
is claimed.
Goods may be eligible for preferential treatment if they have been either wholly
obtained or preferential origin has been conferred by sufficient working or
processing as per the product-specific rules of origin.
The Proof of Preferential Origin is to be submitted by the exporter.
Formal proofs of origin are usually issued by the competent customs authorities. In
case non-formal proofs of origin are foreseen by the relevant rules of origin, these
are made out by the exporter.
A Proof of Preferential Origin may replace a Certificate of Non-Preferential Origin,
subject to acceptance by the customs authorities in the country of import.
ix. Air Waybill
A document containing the details of the international transportation of goods by
air and proving the transport contract between the consignor and the carrier's
company.
Required for customs clearance.
French name of the document = Lettre de Transport AérienTo be prepared by the
carrier or his agent.
No specific form required, provided that the document corresponds to the
applicable conventions regarding both form and content, which in practice leads to
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a large scale standardisation of the employed forms.
Usually issued in English.
The Air Waybill consists of a set of forms, three of which are originals and the rest
are copies. The first original, usually green, is kept by the carrier, the second (red)
is intended for the consignee and the third (blue) is for the purposes of the shipper.
The fourth form (copy), usually yellow, is a delivery receipt, the extra copies,
usually white, may be required at the airports of departure and destination and in
some cases for further freight carriers or agents.
One Air Waybill may be used for the multiple transshipment of goods.
x. Bill of Lading
A document containing the details of the international transportation of goods by
sea. It serves as proof of receipt of goods by the carrier. Furthermore, it serves as a
transportation contract obliging the carrier to deliver the goods to the consignee.
The Bill of Lading is a document of title to goods, thus its bearer is the owner of
the goods. If goods are shipped by sea without a document of title to goods, a Sea
Waybill is used instead.
Required for customs clearance.
French name of the document = Connaissement
To be prepared by the carrier or his agent as a clean or unclean Bill of Lading.
No specific form required, provided that the document corresponds to the
applicable conventions regarding both form and content, which in practice leads to
a large scale standardisation of the employed forms.
Usually issued in English.
Three full sets of the Bill of Lading are usually issued, each containing an original and several
copies.
The clean Bill of Lading states that the goods are received in apparent good order
and condition, whereas the unclean Bill of Lading indicates that goods received are
damaged or in bad order ("g.b.o."). If an unclean Bill of Lading is issued, the
financing bank may refuse to accept the consignor's documents.
xi. Waybill
A document containing the details of the international transportation of goods by
road.Required for customs clearance.
French name of the document = Lettre de Voiture International To be prepared by
the carrier or his agent.
No specific form required, provided that the document corresponds to the
applicable conventions regarding both form and content, which in practice leads to
a large scale standardisation of the employed forms. The Convention on the
Contract for the International Carriage of Goods by Road (Convention relative au
contrat de transport international de marchandises par route - CMR) shall apply to
every contract for the carriage by road, in vehicles, of goods subject to payment, if
the take-over place of the goods and the designated delivery place are situated in
two different countries, of which at least one is a member of the CMR convention.
Usually issued in bilingual or multilingual form. It is advisable to use a version
containing all relevant information in English, or to enclose a translation into
English.
To be submitted in quadruplicate and signed by the consignor and the carrier.
The original is intended for the consignor, enabling him to have the goods at his
disposal during the transportation. The second copy remains with the sender, the
third accompanies the goods and is delivered to the consignee. The fourth copy
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remains in the possession of the carrier.
Usually, one Waybill covers the goods loaded in each vehicle.
xii. Insurance Certificate
A document proving that a contract for the insurance of the goods to be imported
has been signed.
Required for customs clearance.
French name of the document = Certificatd'assurance
The certificate is to be applied for by the importer at any insurance company that is
duly accredited in Morocco in accordance with the national Insurance Act (Codes
des Assurances, Article 162).
No specific form required. Each insurance company follows its own specific application
procedures.
The application is to be prepared either as a letter of request or on a company-
specific application form, which is usually to be completed in Arabic or French.
To be submitted in the original.
The certificate is valid for a single importation only.
xiii. Engagement of Importation
A document confirming that its bearer has signed an import commitment for goods
liberalised from import restrictions. It also serves as domiciliation document for the
financial terms of the importation.
Goods for which import restrictions exist require an Import Licence or a
Preliminary Import Declaration.
Required for customs clearance.
French name of the document = Engagement d'importation
The application is to be submitted by the importer to an accredited bank of his own
choice. To be completed in French.
The application is to be submitted in six copies. After the process of domiciliation
has been completed, the bank will send one copy back to the importer and keep one
copy for its records. Two copies are handed to the importer in a sealed envelope to
be forwarded to the relevant customs office. The two remaining copies are directed
to the Ministry of Industry, Commerce, Investment and Digital Economy,
Department of Foreign Trade = Ministère de l'Industrie, du Commerce, de
l'investissement et de l'ÉconomieNumérique, Département du Commerce Extérieur.
Alternatively, applications may be submitted electronically via electronic data
interchange (EDI) in Arabic or French. In this case, prior Registration With BADR
is required.
The processing time of the domiciliation process depends on the capacities of the
individual bank. It is usually issued on the same day.
The period of validity of the Engagement of Importation is six months. This time
limit starts with the date of the domiciliation process.
4. Non-Tariff Barriers
Non-tariff barriers in Morocco may be identified in various forms such as
language and cultural differences, strict visa policy for Pakistani business
community, strict exchange control procedures and most of standards favouring EU
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brands, etc. The lack of efficient and transparent processes for obtaining
government permits and participating in other government procurements create
further barriers when dealing with the public sector. The major non-tariff barriers
implemented are as under:
Pursuant to provisions of article 1 of the law no. 13-89 relating to foreign trade,
goods are free to import. However, there are quantitative restrictions on imports
relating to certain particular products such as powders and explosives, secondhand
clothes or the retreads and used tyres, which require import licenses. The Import
License must be deposited, against receipt, with the Ministry of Foreign Trade. The
Import License is valid for 6 months to the maximum. List of Items subject license
has been attached as Annex-III.
Sanitary and Phytosanitary (SPS) measures may be applied within the territory
of a country to protect the life and health of its population, fauna and flora from
one or more of the following risks:
diseases carried byanimals
plant pests (e.g. insects, bacteria,viruses)
toxins or disease-causing organisms in foods, beverages orfeedstuffs
additives
contaminants (e.g. heavy metals, residues of pesticides or veterinary drugs,
extraneousmatter).
SPS measures may be included in the relevant laws, decrees, regulations,
requirements and procedures of a country or an economic community.
The Agreement on the Application of Sanitary and Phytosanitary Measures of
the World Trade Organization (WTO), also referred to as SPS Agreement, sets
out the rules that the WTO member states are obliged to follow when they
implement SPS measures governing food and feed safety, animal health and plant
health. Said Agreement applies to all SPS measures which may, directly or
indirectly, affect international trade. Every WTO member has the right to take
respective measures to pursue the abovementioned protection goals. Under the
WTO rules, countries are allowed to set their own standards, but their regulations
are required to be based on scientific evidence and international standards, i.e. the
imposed measures must be transparent and comprehensible. WTO members are to
notify the content of a proposed sanitary or phyto-sanitary regulation, whether new
or not substantially the same as the content of an international standard, guideline
or recommendation, and the covered products to the WTO inadvance.
International organizations working towards an international
harmonization of SPS measures include the World Organization for Animal
Health (OIE, former Office International des Epizooties, for animal health), the
International Plant Protection Convention (IPPC, for plant health) and the Codex
Alimentarius Commission (a joint Commission of the Food and Agriculture
Organization (FAO) and the World Health Organization (WHO), for food safety).
In addition, the SPS Agreement offers technical assistance to developing countries
with regard to capacity building and programmes concerning food safety, animal
and planthealth.
SPS measures must be in proportion to the potential risk involved and must
be equally applied to national and imported goods. These measures may take
various forms, such as requiring products to come from disease-free areas, specific
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treatment or processing of products, prescribing an inspection of products,
quarantine regulations, setting the allowable maximum levels for pesticide residues,
or permitting the use of only certain additives infood.
For any merchandise potentially bearing SPS risks, comprehensive risk
assessment measures usually apply in order to ascertain whether the good is
importable or not. This holds true in particular for animal or plant species or
products which have previously not been traded between two countries. In the
course of establishing the health standards to be met for a certain good, specific
conditions under which the particular item will be importable are usually defined,
e.g. the mandatory fumigation treatment of designated plant produce or the
vaccination of particular animal species against their characteristic diseases.
There are no quota restrictions for MFN countries however for FTA countries
quotas are being managed by Moroccan government in textiles and agriculture
sectors.
Imports are subject to a VAT (Value Added Tax) varying from 0 - 20 percent,
levied on the CIF value plus any duties and taxes. Carpets are subject to
verification and a 5 percent stamp tax. The payment of the VAT is mandatory save
in the event of an exemption. The following are VAT-exemptimports:
Local imports or purchases through a leasing company of equipment and
materials, as well as parts, components and accessories to be included in an
immobilization account and entitling the operator todeductions;
Equipment and products imported under economic customsschemes.
The VAT exemption at import is subject to the production, by the importer of an
application for exemption from import VAT, established in duplicate on the forms
provided by the Department of Taxation by which the applicant undertakes to
include the deductible investment property to be imported into a capital account.
The Moroccan Customs Code mainly differentiates between the following types of
customs procedures for imports:
release for freecirculation
customs warehousing or depositorywarehousing
entry into an industrial freezone
temporaryadmission
temporary admission for inwardprocessing
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temporaryexportation
temporary exportation for outwardprocessing
transit
processing under customscontrol
drawback.
In addition, certain procedures are defined as specific customs procedures. As these
include predominantly duty and/or tariff measures for the importation of certain
goods by specified organizations, such procedures usually do not affect
importations for the free circulation of goods.
Goods entering the country by vessel, aircraft or for placing in warehouses must be
declared in a Summary Declaration. This and other documents are processed
through the electronic customs processing system (BADR) for the import and
export clearance of goods run by the Customs and Indirect Taxes Administration
(ADII). The system is accessible to customs agents, importers and freight
forwarders who have, in their role as declarants, accomplished registration with
BADR as well as to offices of all government entities involved in foreign trade. In
different modules, the system provides for the electronic tracking of shipments and
for the submission and handling of the following documents between the
involvedentities:
Carnet TIR
Customs ImportDeclaration
Engagement ofImportation
Import License
Preliminary ImportDeclaration
SummaryDeclaration.
For the customs clearance of goods, the following documents may have to be
submitted with the Customs Import Declaration, also referred to as single goods
declaration (Déclaration Unique de Marchandises - DUM):
CommercialInvoice
documents determining the origin of goods, e.g. Certificate of Non-
Preferential Origin or Proof of PreferentialOrigin
Engagement of Importation, Import License or Preliminary Declaration, i.e.
import title
freight document (e.g. Air Waybill or Bill ofLading)
PackingList
InsuranceCertificate
CommercialRegistration.
Importers may complete a provisional Customs Import Declaration in case they do
not dispose of all the necessary details to be provided prior to the importation. A
provisional declaration is only accepted if groupage shipments transported in one
or several containers are subject to a single freight document.
Upon the submission of the initiating documents, the system calculates the
applicable tariff duties and assigns the required non-tariff procedures described in
this overview to the consignment. The system also indicates whether goods must be
physically inspected or scanned upon their arrival. At the conclusion of the customs
treatment process, a customs clearance certificate is generated automatically.
Companies intending to import goods not subject to any specific restrictions and
without applying for duty exemptions under a special customs regime may, after
depositing a respective security, profit from the home-clearance facilities
(mainlevée à domicile) provided by the ADII via BADR. By choosing this option,
importers are no longer required to be physically present upon the clearance of their
goods. All applicable duties are deducted from the deposit and the pick-up note
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(bon de sortie) is issued electronically, so that the importer's only mandatory
physical intervention consists in depositing the paper version of the Customs
Import Declaration within eight days from its electronic submission and in
collecting his goods at the respective customsfacility.
Temporary importations of goods intended for exhibitions, commercial samples or
items of professional equipment are importable with a Carnet A.T.A.. According to
the current stipulations of the ADII, tractors and trucks transporting cargo imported
temporarily into Morocco may stay in the country for a period of 15 days.
Importers conducting temporary importations of foreign-owned goods necessary
for the manufacture of other goods of which at least 75% will be exported, may
obtain an annual License for the temporary importations. Consequently, these
importers are no longer required to apply for the temporary importation on a case-
by-casebasis.
Temporary importations of commercial samples not exceeding a value of 5,000
MAD are to be declared to the ADII with a Simplified Import Declaration of
Commercial Samples. When applicable, the submission of said declaration
substitutes the requirement for a Carnet A.T.A.. A simplified import
declaration scheme under import duty and tax exemption is also available to final
importations of commercial samples the value of which is lower than 500 MAD.
Samples exceeding this threshold value require the submission of a regular
Customs Import Declaration if they are not re-exported and have not been rendered
unusable. A Certificate of Conformity is not required for importations of
commercial samples, regardless of theirvalue.
Importers may register with the national single window system PortNet to process
import operations. The information system connects all foreign trade-related actors,
such as the National Ports Agency, shipping agents, customs administration,
inspection bodies, private operators, banks, insurance brokers, freight forwarders
etc. PortNet offers the following services to importers, amongstothers:
inscription and domiciliation of importtitles
real-time tracking of regulations and status of import titles as well as other
processes related to:
the Department of Quality and Market Surveillance coming under the
Ministry of Industry, Commerce, Investment and DigitalEconomy
the Customs and Indirect Taxes Administration(ADII)
foreign exchange bureaus
localbanks.
direct access to consultation and editing of customs import declarations,
delivery orders and releasecertificates
electronic submission of other documents for customs clearance and their
transmission to possible controlbodies.
The responsible authority for PortNet can be contacted at:
PortNet,
Capitainerie du port de Casablanca,
MA-Casablanca, Tele: +212 522
448918, 308645.
Website :www.portnet.ma
In addition to the home-clearance approach described above, further facilitated
customs clearance procedures are available for importers and customs clearance
agents who have accomplished the status of authorised economic operators
(AEOs). In order to qualify for the AEO scheme, importers are to prove that they
have acted in compliance with the Moroccan customs legislation in the past and
that they agree to constantly optimize their risk management. Interested individuals
or entities are to apply to the customs authorities in order to be granted the AEO
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status. Next to importers, the AEO scheme is furthermore available to exporters,
freight forwarders, customs agents, and further transit personnel. The legal
framework for the nomination of AEOs also foresees the mutual recognition of
operators approved by the customs authorities of other countries under
similarschemes.
The customs value of imported goods is the transaction value, which is the price
paid or payable for the goods when imported into the customs territory of Morocco.
Rules on determining the customs value are applied according to the Agreement on
Implementation of Article VII (Customs Valuation) of the General Agreement on
Tariffs and Trade (GATT) 1994.
If the customs value cannot be determined on the basis of the transaction value, the
following values are to be applied successively as a basis for itscalculation:
the transaction value of identical importedgoods
the transaction value of similar importedgoods
the deductivevalue
the computedvalue
the value deduced by way of an appropriate fall-backmethod.
Imports from countries not part of preferential or free trade arrangements are
subject to import tariff and VAT as discussed below. In addition to these, a Para-
fiscal Tax (taxeparafiscale) of 0.25 percent on imports was introduced to finance
activities, such as technical inspections for export goods, economic and export
promotion, industrial development, and small-scale production. The following are
exempt from the "taxeparafiscale"; all merchandise imports qualifyingfor:
Special customs procedures or concessions granted in the context of
officially approved investmentprograms,
Exemption or total relief from import duties and taxes by virtue of
legislative provisions or special regulations,and
Preferential status under trade agreements between Morocco and othercountries.
Other taxes include Timber Tax which is applicable on some products at rates
between 6% and 12%, calculated on the CIF value. Inland Consumption Tax is a
specific tax, i.e. based on units of measure such as weight or volume, applicable on
certain products only.
5.2 VAT
Imports are also subject to a VAT (Value Added Tax) varying from 0 - 20 percent,
levied on the c.i.f. value plus any duties and taxes. Carpets are subject to
verification and a 5 percent stamp tax. The payment of the VAT is mandatory save
in the event of an exemption. The following are VAT-exempt:
Local imports or purchases through a leasing company of equipment and
materials, as well as parts, components and accessories to be included in an
immobilization account and entitling the operator todeductions;
Equipment and products imported under economic customsschemes.
The VAT exemption at import is subject to the production, by the importer of an
application for exemption from import VAT, established in duplicate on the
forms provided by the Department of Taxation by which the applicant
undertakes to include the deductible investment property to be imported into a
capital account.
Page 13of 37
5.3 ImportDuty
Tariff measures, generally called customs duties are duties levied on each entry in a
given country. Although Morocco has reduced barriers to trade by liberalizing
controls and customs clearance in the last 10 years, there is still a substantial level
of protection. The value of duty or tariff depends on type of product and its origin.
In the current tariff structure, the import duty is strictly ad-valorem on the CIF
value of the goods.
The import duty structure of Moroccan customs varies among the products with
majority falling in 2.5% to 25% tariff for MFN countries. To consult and
quantify tariff rates for specific product on HS Code bais, one can visit the
website of the Customs and Indirect Taxation Administration at
:www.douane.gov.ma/adil/
Information of tariff structure on specific product sector is being separately
mentioned in detail in the Market Guides being prepared by the Commercial
Section. Since the abovementioned website is in French a guide to use the
website in order to access the tariff information is being added to this booklet at
theend.
5.4 Defer or Delay Import Charges:
Goods entering or leaving the customs territory may be declared for customs
warehousing, where they are placed under customs supervision. There are two
types of warehouses:
public customswarehouses
private customswarehouses.
Public warehouses must be duly accredited by the respective municipality or
chamber of commerce, whereas private warehouses may be opened for certain
purposes only and are to be licensed by the Ministry of Finance. If dangerous or
perishable goods are intended to be warehoused, specific warehouses are to be
accredited by the authorities. These must dispose of advanced security, firefighting,
storage and other adequate facilities for the goods in question. Goods may be
warehoused for a period of one year, which may be prolonged for a duration of six
months twice.
Goods originally imported under customs warehousing may be released onto the Moroccan
market under certain conditions. According regulations were stipulated by the Customs and
Indirect Taxes Administration (ADII) in order to allow exporting companies to respond also to
the demands of the home market. Consequently, a maximum share of 15% of the warehoused
goods may be supplied to the Moroccan market. Duties and taxes are calculated on the basis of
the kind, quantity and value of the goods entered for customs warehousing under consideration
of the rates applicable on the day of the Customs Import Declaration made for the release for
free circulation. Only goods initially foreseen for the use of exporting companies but which
cannot be placed under a suspension regime providing for their processing for re-export are
eligible for thisprocedure.
It is also possible for operators to make the payment of import duties and taxes to the
Customs’ Administration in installments, by subscribing guaranteed bonds from a licensed bank
(up to 120 days with bank guarantee).
The practical terms of the different customs’ duties-suspension schemes are summed up
in the following table :
TYPES OF NATURE OF OPERATORS GOODS DURATION
SUSPENSION BENEFITS
SCHEMES
Customs Upon entry into Export companies All goods Maximum period
warehouse or export warehouse, during which goods
storage goods are under this scheme can
immediately stay is three (3) years,
eligible to the unless otherwise
benefits related to approved by the
the actual export Minister of Finance
of goods
Industrial Import or Companies wishing -Materials, Indefinite
warehouse purchase free of to make an equipment and
duties and taxes investment in spare parts;
either a new -Goods intended to
creation or an be created by the
extension for at aforementioned
least 50 million materials and
dirhams equipment.
Temporary Importing on Operators which All goods to be A duration of 6 (six)
admission for suspension of have or may have transformed, months can be
inward processing duties and taxes, the equipment processed or to prolonged up to 18
goods aimed for necessary to receive additional (eighteen) months.
processing or manufacture, labour.
operation or an process or addition
additional Labour Labour
Temporary export Temporary All companies Any products that Length of time required
for outward suspension of can be identified for the desired
processing export duties and when back. transaction, which may
taxes on Moroccan not exceed one year.
products set for
processing abroad.
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The import and export of goods to which the temporary admission scheme is applied may
take place in the following customs offices:
To take advantage of these schemes, the Customs’ Administration requires that the goods be
covered by collateral warranty in the form of a bank guarantee (bond note) or any other form of
security acceptable to the Customs.
In addition, the draw Back system allows for refund, following the export of goods, based on an
average rate of duties and taxes initially paid on the constituent materials and energy products
imported and used in the manufacture of exported goods.
The details for such schemes have already been provided in the previous section.
Goods imported under a temporary entry provision must be approved by decree
of the Finance Ministry. Customs may authorize entry of goods on an individual
basis. The limit for temporary entry is 6 months, renewable for up to two years.
Page 16of 37
EPZ ACTIVITIES AREA CONTACT
TANGIER FREE All industrial, 345 Ha Address: Tanger Free Zone, Route de
ZONE trade activities Rabat, Tanger
and related Tel : +212(0)5 39 39 34 05
services. Fax : +212(0)5 39 39 34 10
Email : [email protected]
[email protected]
URL : www.tangerfreezone.com
TANGIER MED All industrial, Ksar Al Majaz : Offices : Twin Center Tour A Etage 14
KSAR AL MAJAZ trade activities 400 Ha Bd Zerktouni Maarif 20100,
MELLOUSA 1&2 and related Oued Negro : Casablanca
service. 205 Ha Tel : +212(0)5 22 95 55 00
Mellousa I : 300 Fax : +212(0)5 22 95 89 75/76
Ha Email : [email protected]
Melloussa II : URL: www.tmsa.ma
300 Ha
Page 17of 37
5.8 Packaging, Marking and LabelingRequirements
Any foodstuffs and beverages for human or animal consumption intended for sale
in Morocco must usually be labeled in Arabic.
However, certain types of imported foodstuffs and beverages are exempt from this
regulation, i.e. they may be labeled in languages other than Arabic. The following
products are included therein:
raw material offoodstuffs
special-purposefood
foodsupplements
samples of foodstuffs intended for distribution orexhibition
foodstuffs to be importedtemporarily
foodstuffs importedfor
the diplomatic corps residing inMorocco
cultural, commercial and sportsevents
hotels andrestaurants
alcoholicbeverages.
Unprocessed agricultural products should be accompanied by a label permitting
the identification of the product, its provenance and origin as well as the
corresponding lotnumber. Specific labeling requirements are furthermore to be
observed for certain plants and especially those plants intended forcultivation.
In addition to the abovementioned minimum content which must generally be
provided on product labels, pre-packaged foodstuffs are to be labeled with the
following information:
identification of any ingredient that may cause allergic reactions or otherintolerances
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alcohol content for beverages containing more than 1.2% by volume ofalcohol
nutritionalinformation
lot number
physical form of the product (liquid, powderetc.)
wording "irradié" or "traité par rayonnementsionisants" for goods treated
with ionisingradiation
wording "aromatisantsartificiels" for artificially flavouredproducts.
The labels of certain perishable foodstuffs, e.g. meat and dairy products, must bear
a precise indication of the temperature at which the product is to be stored in
degrees Celsius and the shelf life in days/months.
The best-before date does not need to be indicated on the labels of the foodstuffs
listed below, as they are usually either consumed within very short time (fruit,
bread) or are non- perishable:
bread and pastry products that are, due to their nature, usually consumed
within 24 hours of theirpreparation
fresh fruits and vegetables that have not been peeled or become subject to
any similar treatment; this does not apply to germinating seeds and similar
products such as vegetablejuice
wines, liqueur wines, sparkling wines, flavoured wines and similar products
obtained from other fruits thangrapes
fresh beverages containing 10% alcohol ormore
vinegars
salt
solid sugar
candy that consists almost exclusively of flavoured/colouredsugar
chewing gum and similar products intended forchewing
individually packaged and sold icecream.
The International Plant Protection Convention (IPPC) under the Food and
Agriculture Organisation (FAO) has developed an international standard to
address the problem of spreading phytosanitary diseases through the use of solid
unprocessed WPM. Morocco has approved the International Standard for
Phytosanitary Measures (ISPM) 15 and has started to adopt measures in line
with this standard, e.g. the establishment of an export certification system.
i. Foodstuffs
Foodstuffs are subject to a health inspection at the customs office of entry and must
be accompanied by the appropriate certificates. Besides the sanitary and
phytosanitary certificates and declarations, a Certificate of Analysis is needed for
the importation of certain kinds of processed foodstuffs. This document is to certify
that microbiological and physical/chemical tests have been carried out by an
appropriate laboratory in the country of origin. A Halal Certificate, attesting to the
contents of the products and their method of production, must be enclosed with
shipments of meat and meat products intended for human consumption.
The responsible executive body for the inspection of goods subjected to veterinary
regulations, including foodstuffs and veterinary pharmaceuticals, is the National
Health Security Office for Foodstuffs (ONSSA). The Moroccan management
authority responsible for the relevant legislation is the Ministry of Agriculture and
Marine Fishery.
The importation of mineral waters requires a License to Import Mineral Water.
Foodstuffs for particular nutritional other than medicinal purposes must be
registered prior to their actual importation. Upon entry, they will be subject to an
inspection verifying that they are foodstuffs and not medicines.
Importations of cereals and legumes must be declared by the importer at the
customs authorities. This import declaration consists of an Initial Declaration for
Importation of Cereals and Legumes, which includes a contract bond, an Execution
Declaration for Importation of Cereals and Legumes and a Complementary
Declaration for Importation of Cereals and Legumes. These declarations are
established at different moments of the shipment.
Importations of spirits are subject to the authorization of the National Health
Security Office for Foodstuffs (ONSSA) under the Ministry of Agriculture. This
authorization is only granted if the production facilities and warehouses, in which
the spirits areproduced
and/or stored, meet specific requirements stipulated by the ONSSA. The
application for the import authorization is to be submitted to the Control Division
of Plants and Plant Products Végétale under the ONSSA.
ii. Genetically Modified Organisms(GMOs)
The Cartagena Protocol on Biosafety to the Convention on Biological Diversity
(CBD) is an international agreement which aims to ensure the safe handling,
transport and use of modified organisms resulting from modern biotechnology
which may have adverse effects on biological diversity, taking also into account
risks to human health. The Protocol differentiates between five risk classes ranging
from no-risk to high-risk GMOs, which are defined in the respective lists. Morocco
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is a member of the Cartagena Protocol on Biosafety. Non-parties to the Protocol
may nevertheless impose measures for the importation, placement on the market
and use of GMOs. For member states, a facilitated procedure may be available in
the form of an advanced informed agreement (AIA) on designated products.
The national focal point for Morocco may be contacted as follows:
Biosafety Clearing House (BCH) Focal
Point, Ministry of Energy, Mining,
Water and Environment, Department
for Energy and Mining,
9 Avenue Al Araar, Secteur 16, Hay Riad, MA-Rabat,
Tele: +212 537 570602, 576646, Fax: +212 537 576645, 570468.
iii. ChemicalSubstances
As a prerequisite for their importation, means of plant protection must be entered in
the register of the Ministry of Agriculture and Marine Fishery. Furthermore, they
can only be imported and distributed by persons or companies that have been
authorized by the Directory of Plant Protection assigned to this Ministry. Certain
compound chemical fertilizers are regarded as agricultural chemicals and thus
treated as pesticides, which are subject to specific import requirements.
Furthermore, restrictions may be enforced on the importation of pesticides
containing certain ingredients, e.g.endosulfan.
Morocco is a member of the Rotterdam Convention on the Prior Informed Consent
Procedure for Certain Hazardous Chemicals and Pesticides in International Trade,
commonly known as the Rotterdam Convention. This Convention undertakes to
ensure that exports of designated chemical substances may only take place with the
consent of the importing party. By means of the prior informed consent (PIC)
procedure, information is gathered and disseminated as to whether an importing
party wishes to receive future shipments of a certain chemical and to ensure the
compliance with that decision by the exporting party. The treaty further requires all
parties to notify the Convention Secretariat about any national legal changes with
regard to a ban or a severe restriction of a chemical. In terms of the actual shipment
of a product, information about the characteristics of the chemical must be
provided, labelling requirements adhered to and stipulations such as the indication
of the HS code in the shipping documents met, thus guaranteeing the sound
handling of such substance.
In addition to the Rotterdam Convention, Morocco is also party to the Stockholm
Convention on Persistent Organic Pollutants (also referred to as the POP
Convention), a treaty designed to curb and eventually abolish the production, use
and trade of toxic, long- lasting chemicals by requiring its signatories to take
measures to eliminate or restrict the production and use of POPs and to minimize
any possible unintentional releases of such
substancesintotheenvironment.Exemptions,i.e.thecontinueduseand/orproductionof
one or more chemicals covered by the treaty for a certain period of time, may be
applied for by the member states. Furthermore, amendments to the treaty (lastly
done so in 2009 with the addition of nine more chemicals to the original list of
twelve chemicals) are subject to the approval and ratification of each signatory
state, thereby allowing the country time to implement the measures required to
adhere to the new stipulations. As a consequence, imports and exports of the
chemicals covered by the Stockholm Convention may be subject to prohibitions or
severe restrictions.
The importation of certain explosives, ozone-depleting substances (ODS) and
products containing them are subject to an Import License. Moreover, an Import
Page 21of 37
Authorization for Explosives is to be obtained from the Department for Energy and
Mining under the Ministry of Energy, Mining, Water and Environment. Usually, all
chemical substances are to be accompanied by a Certificate of Analysis. As regards
ozone-depleting substances, Morocco is a signatory to the Montreal Protocol on
Substances that Deplete the Ozone Layer. In the scope of said protocol, Morocco
is in the process of phasing-out the trade in and use of ODS in compliance
with a system of fixed quotas. Trade in chlorofluorocarbons (CFCs) is prohibited
since 2010. A phase-out plan for hydrochlorofluorocarbons (HCFCs) is being
enforced since 1 January 2013; the ultimate prohibition of such substances is aimed
at in 2040.
iv. MedicalProducts
Pharmaceuticals and substances intended for their production as well as human
organs and tissues may only be imported through specially authorized persons or
companies. Furthermore, a sanitary certificate for either pharmaceuticals or
precursors must be applied for at the Moroccan Ministry of Health prior to each
actual importation. If the imported goods are intended for use in veterinary
medicine, the application must also be forwarded to the executive body of the
Ministry of Agriculture and Marine Fishery, the ONSSA (National Health Security
Office for Foodstuffs). The ONSSA is also responsible for the issue of a mandatory
marketing authorization for veterinary pharmaceuticals. The according marketing
authorization for human medicines is to be obtained from the Ministry of Health
and the list of authorized importers of these goods is published in the Moroccan
customs legislation. The dossier on pharmaceuticals to be imported is to contain
supporting documentation/certificates from the foreign manufacturer which
include:
Authorization to Import Human Organs andTissues
Certificate ofAnalysis
Free SaleCertificate
License to Deal inPharmaceuticals
Marketing Authorization for Medicinal Products Intended for HumanUse
Marketing Authorization for Medicinal Products Intended for VeterinaryUse
Sanitary Certificate for the Importation of Pharmaceuticals Intended for HumanUse
Sanitary Certificate for the Importation of Pharmaceuticals Intended for
Veterinary Use
Sanitary Certificate for the Importation of Precursors of Pharmaceuticals
Intended for HumanUse
Sanitary Certificate for the Importation of Precursors of Pharmaceuticals
Intended for VeterinaryUse.
In general, medicines for the treatment of AIDS are exempt from VAT.
The importation of food supplements and special-purpose food is regulated by the
Ministry of Health. Prior to their importation, said goods are to be registered with
the Ministry.
Importers of medical devices must register their products with the Ministry of
Health prior to placing them on the Moroccan market.
As to baby products, certain types of feeding bottles and dummies are to be
registered with the Ministry of Health. However, this procedure does not apply to
baby feeding bottles made of glass, except for the accompanying teats, nor to baby
dummies made of caoutchouc. In addition, importers of said goods are to submit
certificates of conformity with the characteristics stipulated by the Ministry. These
certificates are issued in the country of export.
v. X-rayEquipment
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A permit is required for the actual importation of x-ray equipment used for medical
purposes. This document is to be applied for at the National Centre for Radiation
Protection subordinate to the Ministry of Health.
vi. RadioactiveMaterials
Importers of sources of radiation are to obtain a permit issued by the National
Centre for Radiation Protection assigned to the Ministry of Health prior to the
actual importation of these goods.
vii. Media-RelatedProducts
Visual and written media intended for exhibition in Morocco require a License to
Import and Deal in Visual Media by the Moroccan Cinematographic Centre or a
Permit to Import Books and Periodicals by the Ministry of Communication,
respectively. Additionally, imported sound records are subject to a control at the
customs office before being introduced into Morocco. Other media appliances
come under the supervision of the Ministry of the Interior, which is responsible for
the issue of a Permit to Import Devices Intended for the Industrial Production of
Compact Discs and Other SoundRecordings.
The Moroccan public press and publishing law provides for the conditions of
lawful distribution of media articles in the country. Generally, art and media
articles to be published in Morocco may not infringe on public morals or
contravene national interests, so that propaganda leaflets and related publications
are strictly prohibited and their unlawful importation and distribution will be
prosecuted. The same applies to publications with pornographic contents and
counterfeit goods. Next to the author, the distributor is equally responsible for the
contents of the published articles. Distributors of books, papers, brochures,
newspapers, drawings, engravings, lithographs and photography including films are
to obtain authorization for their activity from the local administrative authority at
the place of their establishment. The Ministry of Communication closely interacts
with the Customs and Indirect Taxes Administration (ADII), and may prohibit the
importation and distribution of articles of media that it classifies as non-compliant
with nationallegislation.
viii. Radio and Telecommunications Terminal Equipment(RTTE)
RTTE is controlled by the National Telecommunications Regulatory Agency.
Importers must obtain an Approval to Import Telecommunications Terminal
Equipment. A Manufacturer's Declaration of Conformity may facilitate the
conferral of an import approval.
ix. Animals and AnimalProducts
The importation of animals, animal products and individual species of live animals
is only allowed at the points of entry specified below.
Animals and animal products in general:
harbours of Casablanca, Tanger, Safi, Agadir, JorfLasfar, Kénitra, Al
Hoceima, Nador, Ed-dakhla andLaâyoune
airports of Casablanca, Agadir, Tanger, Fès, Oujda, Rabat, Marrakech,
Laâyoune, Ed- dakhla andOuarzazate.
Milk cattle:
harbours of Casablanca, Nador, Tanger, Agadir, Kénitra, Safi, Al Hoceima
and JorfLasfar
airports Mohammed V, Agadir Inezgane, Tanger, Fès, Oudja, Rabat andMarrakech.
Camels:
harbours of Tantan, Laâyoune andEd-dakhla.
Both, live animals and products of animal origin, are subject to a veterinary
Page 23of 37
inspection and must be accompanied by a Veterinary Certificate for Equidae, a
Veterinary Health Certificate for Live Animals or a Veterinary Health Certificate
for Animal Products, respectively. As a result of the inspection, the veterinary
authorities will issue the Certificate of VeterinaryRelease.
Next to the certificate quoted above, imported cattle intended for reproduction must
additionally be accompanied by a Sanitary Card (also referred to as "cattle
passport") issued in the country of export. For equidae, in turn, i.e. horses and
related animals such as donkeys and zebras, a Declaration of Importation for
Equidae is required in addition to the abovementionedcertificate.
Besides the abovementioned sanitary certificates, one-day old chicks and eggs
imported for breeding purposes must be accompanied by the followingdocument:
Permit to Import One-Day Old Chicks and BreedingEggs.
Furthermore, their importation will only be allowed for importers who prove to be
in possession of suitable storage facilities.
Consignments of fish and fish products require a Certificate of Fishery. An
additional authorization must be obtained for the importation of live shellfish. As
far as bigeye tunas and swordfish are concerned, the International Commission for
the Conservation of Atlantic Tunas (ICCAT) collects information in connection
with their commercialization and population density. Upon importation of these
species to Morocco, the following document is to be submitted:
Statistical Document for the Importation of Bigeye Tuna orSwordfish.
Importers should note that specific temporary protective measures may be imposed
on the import of animals or products of animal origin, e.g. as a consequence of the
outbreak of contagious diseases. For further information on the animal health status
of the country of origin, the World Animal Health Information System (WAHIS), a
service provided by the World Organization for Animal Health (OIE), may be
consulted. Exporters are also advised to contact the importer, freight forwarder or
the abovementioned authority for updated and detailed information concerning
possible import prohibitions.
x. Plants and PlantProducts
The importation of plants and plant products is restricted to the following entry points:
harbours of entry: Agadir, Al Hoceima, Casablanca, El Jadida, Kénitra,
Laâyoune, Larache, Nador andTangier
customs offices of entry: Béni-Ansar (Nador), F'nideq and ZoujBaghal(Oujda)
airports of entry: Oujda-Angad, Tétouan, Tanger-Boukhalef, Fès-Saiss,
Rabat-Salé, Casablanca Mohammed V, Agadir-Massira andMarrakech.
Plants and plant products are subject to phytosanitary inspection at the customs
office of entry and must be accompanied by a Phytosanitary Certificate. However,
the documents issued must not be older than two weeks. After successful
documentary checks and inspection, the regional plant protection inspectorate will
issue the following document for the goods in question:
Certificate of PhytosanitaryInspection.
The former state monopoly on the importation of raw and manufactured tobacco
has been revoked as of 1 January 2011. The importation of tobacco products is now
possible for manufacturers and wholesalers upon approval of the Ministry of
Industry, Commerce, Investment and Digital Economy. Manufacturers are to obtain
an identification number from the quoted Ministry in order to act as importers,
whilst a simple authorization from the Ministry is issued forwholesalers.
Seed and plant varieties to be marketed or cultivated in Morocco must be registered
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in the national catalogue of varieties. Importers of seeds must furthermore be
licensed as such to lawfully conduct importations before they may apply for a
corresponding import permit.
Potatoes, tomatoes and aborigines must be accompanied by a declaration
containing specific information on these goods.
For goods of a total weight of less than 50 kg imported by air, the consignee must
ensure that the shipment is transported from the airport to the office of the Service
of Plant Protection where the inspection will be carried out. The consignment must
be escorted by customs officials. In case the total weight of the shipment exceeds
50 kg, the consignee must ensure that an inspector from the Service of Plant
Protection is brought to the airport. If fumigation of the shipment becomes
necessary, the importer must provide transportation in a closed lorry escorted by
customs officials to the place offumigation.
xi. Endangered Species
As regards the importation of endangered species subject to the Convention on
International Trade in Endangered Species of Wild Fauna and Flora (CITES), the
following permit issued by the Ministry of Agriculture and Marine Fishery is
required:
Permit to Import Endangered Species and ProductsThereof.
6. Competitor Analysis:
7. The following table shows the major export items of Pakistan to Morocco and rate
of duties imposed in Morocco:
8.
9. US $ Thousands
S. Rate of Morocco's
No. HS Code Item Description Duty imports Morocco
from World
Pakistan in Imports in
2020 2020
other denim" cotton fabrics, yarns
in various colors, weight>
1 5209429090 200g/m2" 10% 4965 25,295
"denim" elastic cotton fabric,
2 5209421000 colored threads, weight > 200/m2" 10% 3942 14,680
Semi-milled or milled rice, whether
3 1006309000 or not polished or glazed 50% 2611 25,286
Unbleached combed yarn, 85%
4 5205240010 cotton, 125<=decitex<192.31 2.5% 2482 8,040
Page 26of 37
Other goat hides and skins
31 4113100099 prepared after tanning 2.5% 235 1,130
Dyed cotton fabric, twill weave,
32 5209329090 weight >200g/m2 10% 226 26,695
Most of the market share has been taken by the countries that have free trade
arrangements with Morocco such as EU, Turkey and USA. But at the same time
despite this kind of preferential environment there are countries like China, India
and Bangladesh that are also competing with countries having duty free access to
the Moroccan market. Following is the detailed analysis of the strategies of some of
the Asian countries and also Pakistan’s traditional competitors for enhancing their
market share in Morocco.
CHINA
China has been able to produce and export cheaper products than most
other countries and this is one of the reasons that the products from China are
making their place in the Moroccan market. With over US$ 5.42 billion export in
2020, major items of exports from China to Morocco were textiles, machinery,
electrical equipment, tea, articles of iron & steel, furniture & bedding and vehicles
etc. The important contributing factors in China’s unchallenged presence in
Moroccan market are:
- The political relationship between the countries dates back to November
1958, when Morocco became only the second country in Africa to
recognize the People’s Republic of China. Active political interaction at the
highest level between the heads of the states is the major factor in
Page 27of 37
improving the business relations between the countries. The King of
Morocco has made his visit to China in 2016 which was the second such
trip to China during hisreign.
- Chinese businessmen have easy and visa-free entry into Morocco that has
enabled them to be physically present in the country and market
theirproducts.
- Chinese companies and individuals own shops in the wholesale areas of
major cities of Morocco which are used for selling Chinese importedgoods.
- In order to facilitate trade between the two countries China has opened
Bank of China in Morocco which the first Asian financial Institution in the
country. This institute is established to support Chinese government’s
enterprisedevelopment
strategy in Africa. At the same time the institute is providing in depth
knowledge of Chinese market to local business community of Morocco
- Chinese government is injecting huge investments in Morocco. Various
joint venture initiatives at public and private level have been taken in order
to take benefits of having access to duty free access to EU, USA and other
countries.
- China is also pursuing to sign an FTA with Morocco that will result in
further increase of Chinese market share inMorocco
INDIA:
With nearly US$ 675 million exports, India is enjoying the 13th place
among the largest exporters to Morocco in 2020. Major products of exports to
Morocco were textiles, pharmaceuticals & chemicals, machinery, vehicles and
minerals etc. The important contributing factors in India’s presence in Moroccan
market are:
- During last many years we can see that there has been a regular interaction
at political level between the two countries.
- On economic front both the countries have their investment stakes in the
field of phosphate. India has established a JV phosphate plant in Morocco
with public phosphate agency of Morocco. At the same time Morocco has
also invested in India in the fertilizer sector. It may be noted that India is
one of the major markets for Moroccan phosphate and itsderivatives.
- The other sector of importance for India is the automobile sector where
Indian TATA motors has a plant in Casablanca for manufacturing of
busbodies.
- In pharmaceutical sector Indian multinational firm (Ranbuxy Labs) has
established a manufacturing plant inMorocco.
- PepsiCo India has acquired the beverage maker’s entire franchise bottling
operations inMorocco.
- The local chambers and trade bodies in India have also established
institutional level cooperation with trade bodies of Morocco. There has
been regular exchange of visits amongst these trade bodies that has resulted
in continuous and direct contact between the business community of both
thecountries.
- On technical cooperation side India is also working on establishing
Information and Communication Technology (ICT) Centre in Morocco for
training purposes. India has offered to set up a Materials Testing
Laboratory for Highways inMorocco.
Page 28of 37
- India has also created a strong cultural influence on Moroccan society
through its films, arts andmusic.
TURKEY:
INDONESIA
In 2020 Indonesia exported goods worth US$ 2.43 billion to Morocco,
having a significant market share and 5th largest exporter to Morocco. Major items
of exports were coffee & tea, iron & steel, manmade fibre, edible oil, machinery
and rubber etc. Although Indonesia is not competing Pakistaniproducts but it is
important to learn about the contributing factors in Indonesia’s presence in
Moroccan market which are:
- A closely aligned political positions maintained by Indonesia towards
Morocco has cemented political bonds between the countries. In 1990,
Jakarta and Casablanca, signed a sister city agreement. To demonstrate the
strength of their relationship, a famous shopping avenue in Jakarta was
named ,Jalan Casablanca. Meanwhile, in Rabat, an avenue was named after
Sukarno, to commemorate his 1960 visit as a token of friendship. In 2014,
West Sumatra province inked a sister province agreement with Fes-
Boulemaneregion.
- Since 2010, Moroccan business people have visited Indonesia at least once
a year for the annual JakartaFair.
- A forum with the theme “Opportunities and Challenges for Strengthening
Trade Relations between Indonesia and Morocco” was also held in Rabat
in 2013. The event, attended by several Moroccan ministers and high-
profile politicians, was used by Indonesia to showcase its products in
severalfields.
- With the collaboration of the OIC’s Islamic Center for Development and
Trade in Casablanca, meetings between the business communities of both
the countries were held to examine ways to enhance the relationship. The
meetings revolved around the promotion of Indonesian products in the
North African nation, particularly handicrafts, agroindustry, textiles,
cement, andoil.
- The economic ties were further strengthened by the visa-free entry policy
allowing Indonesians and Moroccans to visit each other’s counties more
freely. This has particularly helped attract Indonesian business community
to physically visit the market and explore theopportunities.
- These efforts were reinforced by the opening of the Trading House
Representative Office for West Java Province in 2014 focusing on
promotion of exportable products from Indonesia toMorocco.
- In 2014 Morocco-Indonesia Business Council was established in
Casablanca with objective to promote trade between Indonesia
andMorocco.
Page 29of 37
- In the field of culture, Morocco hosts several cultural events such as the
Indonesian Food Festival. Indonesian Cultural Day is also annually held at
several institutions in Morocco.
MALAYSIA:
With an export of around US$ 99.72 million to Morocco in 2020, Malaysia
has been able to possess a sizeable market share as compared to other countries
from Asia like Pakistan, Bangladesh and Philippines. Malaysian exports are such as
electrical and electronic products, consumer products, edible oil, chemical
materials and products, textile and clothing, rubber products, transportation
equipment etc. There is no significant political interaction between the countries
during the last few years except official visits at Ministerial level. Several
agreements of mutual cooperation in the field of economic activities were signed in
2001. Malaysia has its companies operating in Morocco in field of construction and
oil exploration. Malaysia has focused more on technical cooperation side for
strengthening its position in Morocco. Most significant cooperation is in education
sector where both countries organize student exchange program. Through its
Outreach Program, Malaysian
EmbassyorganizesaninteractivesessionwithacademiaofMoroccoinordertobriefthema
bout ASEAN and opportunities available for cooperation. Both countries also
participate in various training programs being conducted in each other’s country in
the field of trade, diplomatic affairs and religious studies. Both the countries have
strong cooperation in tourism as well. Malaysian companies are regularly
participating in various trade fairs being held in Morocco in order to explore the
market opportunities. Similarly trade delegations of Malaysian businessmen being
organized by MATRADE are a regular feature in Morocco.
OTHER COMPETITORS
Among our other competitors, Bangladesh is gradually increasing its
textiles especially apparel and clothing in Moroccan market. Its performance in
textiles sector has significantly increased recently and thus overall market share has
been increased than Pakistan’s share in Morocco. There have been very less
number of exchange of political and trade related delegations in the last few years
from Bangladesh. The most significant reason for increase in export of textiles to
Morocco can be associated with the fact that Bangladesh is a source of supply of
textile clothing to various international brands. Due to opening of market in
Morocco many international brands have opened their outlets in different cities.
These branded stores in Morocco have to import the products from same exporters
with which the parent companies of those brands have made cooperation
agreements for manufacturing of brandedclothing.
Philippines has a lesser market share than Pakistan in Moroccan market.
Their main exportable items are electrical machinery / equipment, medical devices
and other machinery. Since there are no cordial political relations between
Morocco and Philippines therefore the diplomatic affairs of Philippines are
operated through Libya. In view of this there are lesser chances that Philippines can
emerge as strong competitor in nearfuture.
In the following sections, market analysis for five major export sectors of
Pakistan has been given:
a. Textiles (Import Market size $ 1.1 bi) :
Page 30of 37
Pakistan is one of the major exporters of cotton yarn, fabric,
made-ups and garments in the World and has a clear comparative advantage
over Morocco in these items. Morocco’s total imports of these textile
products (falling under tariff chapters 52, 61,62,and 63) were $ 1.1 billion
in 2019 and of this Pakistan’s market share was only $ 22.48 million (i.e.
2% market share). This does not commensurate with Pakistan’s global
market share of 5% in these items. The main reason for Pakistan’s lower
market share is the tariff barriers faced by Pakistani textile items in
Moroccan market. Currently, all major textile exporting countries including
Pakistan face 18% tariff rate (averaged at two digit levels) and the only
exception in this regard is Turkey which has an FTA with Morocco. This
has enabled Turkey to capture disproportionately higher market share than
other market players. However, Moroccan textile manufacturers are a
powerful group in the country and as a result of their lobbying, the
Moroccan Government Council on October 8, 2020 has decided to amend
the FTA with Turkey and under this amendment it can levy customs duty to
the extent of 90% of MFN rate on import of certain items imported from
Turkey. The aim of this amendment is apparently to protect local textile
industry from competition with foreign manufacturers. However, it can also
create some export opportunities as well through trade diversion.
In Morocco, rice is not the staple diet in the country and thus
Morocco is not a big importer of basmati rice. Moreover, a huge tariff of
50% on import of rice makes basmati rice makes it a luxury for an ordinary
Moroccan. Currently, Thailand is the biggest exporter of rice to Morocco.
Jasmine rice imported from Thailand is preferred by consumers over
basmati rice. Thailand enjoys 40% market share in Morocco as compared to
its 18% market share at the global level. Pakistan currently has 8% market
share in Morocco as compared to its 9% share in the world exports of rice.
Thailand rice resembles Egyptian rice (traditionally liked by Moroccans)
and is preferred by consumers.
Page 31of 37
with these sectors are in the offing. A delegation of Rice Exporters
Association of Pakistan was scheduled this year but could not happen
because of the situation in the wake of pandemic and now it will be
arranged once the restrictions are relaxed in Morocco.
Pakistan’s market share for tanned goat and bovine leather (HS
Codes 410712, 410792, and 411310) is 2% in Morocco. Handicraft
industry, footwear industry and clothing industry in Morocco are the main
consumers of imported tanned leather. A part of this demand is met by local
tanneries and the rest is imported. Currently, most of the leather is imported
duty free from EU countries and other market players have much lower
share.
Page 32of 37
10. Market entry strategy
According to the public tenders’ website
(https://www.marchespublics.gov.ma) there are at least 4-5 monthly tenders for
different products, announced by different ministries. Locally based registered
distributor / agents in Morocco can participate in these tenders. Therefore the main
emphasis of Pakistani exporters should be to look for the local distributor / agent
for maximum participation in tender activities. These distributors / agents can also
look for any opportunity in the private sector procurement procedures as well. They
can guide the Pakistani counterparts for market information with new contacts, any
change in customs procedure etc. The registration and procurement procedures in
Morocco usually take more time therefore Pakistani exporters should bear this with
patience.
Due to language problem and business culture the response on emails is
very slow and requires continuous reminders. It is therefore very difficult to
convince a Moroccan importer or buyer just through emails and fax to import
without having a direct interaction.
There is a need to establish a close working relationship with local
counterparts in Morocco. Trust and mutual respect is the basis of strong and long
lasting business deals in Morocco. For this purpose Pakistani companies need to
frequently travel to Morocco to meet their counterparts. Participation through
major exhibitions being held in Morocco can be an alternate means of visiting the
market in the presence of strict visapolicies.
Market entry strategy may vary depending upon the requirements of
specific sector in Moroccan market. Sector specific market entry strategy will be
discussed in the market guides to be prepared for specific sector by the Commercial
Section that may be referred for the purpose.
11. Recommendations
Keeping in view the above mentioned strategies that our competitors are
employing in Morocco following way forward is proposed for enhancing market
share of Pakistani products in Morocco:
SIGNING OF PTA
Signing of proposed Preferential Trade Agreement (PTA) would be the
most significant development in enhancing the trade relations between
Morocco and Pakistan. Talks on the PTA with Pak-Morocco have been
stalled since 2008 despite repeated attempts by government of Pakistan.
Both the sides have already agreed on a Road Map for the negotiations of
the project of PTA. So far only first step in road map has been completed
that is exchange of information about each other’s taxation system etc. The
second step involves convening exploratory meeting in Rabat and would
cover exchange of additional information and to discuss the main structure
of the future agreement, the nature and scope of the preferences. However,
Moroccan side has not shown any enthusiasm to Pakistan’s proposal of
holding meeting. In this regard Embassy of Pakistan in Rabat has issued
various communications to the host government to propose the time of the
agreed first round of exploratory meetings as per the road map. Recently,
Moroccan side has shown some interest in formation of Trade Committee
Page 33of 37
between the two countries.
The issue seems to be more crucial for Pakistan as some other countries
like China, India and Russia have also proposed for signing of FTA with
Morocco. If any of these negotiations succeeds then the competitive
environment for Pakistani products will become moreunfavorable.
The issue needs to be taken up at a higher level. Embassy of Pakistan in
Rabat will again pursue the host government for initiating the negotiation
process as the new government has already been formed very recently.
VISA FACILITATION
It is extremely difficult for Pakistani businessmen to obtain visa from
Moroccan Embassy. On the other hand businessmen from China and
Indonesia can enter Morocco without prior visa. Even the nationals of India
and Malaysia acquire visas from their respective countries without any
difficulty. The problems being faced by the Pakistani businessmen in
acquiring visa could be solved by an agreed mechanism whereby visa
would be issued by Moroccan Embassy on recommendation of the
designated Chambers of Commerce & Industries or Trade Development
Authority ofPakistan.
DIRECT BUSINESS TO BUSINESS CONTACT
It is very difficult to market products from distant country through email or
telephone/fax in Morocco and physically meeting the business counterparts
is very critical in doing business in this country. The business community
needs to be encouraged to have direct contact with importers / buyers in
Morocco. Our local
Chambers and Trade Bodies needs to establish linkages with their
counterpart Chambers and Trade Bodies in Morocco in order to enhance
the presence of Pakistani products in Morocco. This initiative should be
activated with visits of TDAP/Chamber level delegations at the
initialstages.
HIGH LEVEL DELEGATIONS
It is very important to create an environment of political harmony between
the countries through exchange of high level political visits. As it has been
seen in the analysis of our competitors there has been a regular interaction
at high level between the governments of both the countries even at the
level of head of State. Any such high level visit sends a positive message to
the local business community and encourages them to do business with
each other.
JOINT MINISTERIAL COMMISSION
Pak-Morocco JMC was established in 2001, and last session of JMC was
held in July 2008, and next session is due since then. It is also important to
hold this session at the earliest and should be continued to be held on
regular intervals. Various obstacles on enhancement of trade can be tackled
through such joint sessions.
JOINT BUSINESS COUNCIL
In order to enhance economic and trade relations between Pakistan and
Morocco, Pak-Morocco Joint Business Council was created in 2008 but it
Page 34of 37
remained inactive from both the sides. This body should be re-activated
between the national Chambers of the two countries. FPCCIdelegation’s
visit to Morocolst December has helped in reactivation of relations
between the two countries.
PARTICIPATION IN EXHIBITIONS
It has been seen that companies of our competitor countries are regularly
participating in exhibitions being held in Morocco. This is a major tool of
establishing their presence in Moroccan market. Embassy of Pakistan in
Rabat can also extend facilitation in issuance of visas for our exhibitors, as
same has been done in recently held exhibitions.
Organizing a Single Country Exhibition can be another good initiative for
introducing our products in Morocco and bringing our exhibitors in direct
contact with buyers / importers. FPCCI has indicated its intention to
organize such event for which detailed feedback has been sent to FPCCI by
the Commercial Section, Casablanca. TDAP should also consider
organizing ALISHAN Pakistan in Morocco for promotion of ourproducts.
EXPO PAKISTAN
TDAP should consider extending special invitation to Federation of
Chamber of Commerce of Morocco for visit of buyers’ delegation to attend
Expo Pakistan. Commercial Section in Casablanca will coordinate the visit.
INFORMATION OF PAKISTANI EXHIBITORS PARTICIPATING ABROAD
While meeting with the business community of Morocco it has also been
learnt that some important importers / buyers are hesitant to visit Pakistan
as they face
difficulty in issuance of visas for US and European countries on one hand
and on the other they have their concerns about security situation in
Pakistan. However, these importers / buyers are regularly visiting other
countries to visit various international exhibitions abroad to outsource their
imports. There are many such events where Pakistani exhibitors are also
participating independently or through TDAP. If TDAP shares the data of
Pakistani exhibitors participating in various international exhibitions, the
same can be shared with Moroccan buyers / importers who would be
visiting those events with a view to convince them to meet our exhibitors
during those events. In this way the reluctance of Moroccan businessmen
to visit Pakistan can be tackled and they can meet our exportersdirectly.
BRAND SOURCING
As discussed in the analysis of Bangladesh it has been seen that various
brands being operated in Morocco are importing textiles products from
Bangladesh as those items have already been approved by the parent brand
company. There is a need to market our textiles to those brands by
convincing their parent companies to outsource their textiles products from
Pakistan. A list of international textiles brands having their commercial
presence in Morocco can be prepared and shared with Ministry of
Commerce so that our concerned Trade Officer should work on convincing
those parent companies for outsourcing textiles products from Pakistan.
This initiative will indirectly increase our products in Moroccan market.
WAREHOUSING
Page 35of 37
Setting up of warehousing facility and display Centre of Pakistani Products
can also be considered by the private business community that can also be
facilitated by TDAP. This initiative will help promote traditional and non-
traditional goods and services of Pakistan to Morocco and other connecting
markets.
JOINT VENTURES
By means of trade agreements with more than 55 countries, Morocco has
opened up a huge market for its products representing a potential of more
than 1.5 billion consumers. Pakistani companies can share the Moroccan
export to such destinations by setting up joint ventures in Morocco,
especially in textiles and leathersector.
SUPPLY SIDE SUPPORT
As our products face tough competition from countries having duty free
access, there is need to extend support to our manufacturers in Pakistan to
reduce their cost / price through incentives mechanism so that they can
compete in thismarket.
Furthermore, there is huge potential of pharmaceutical products and
surgical instruments in Moroccan market. These products require to be
registered with Ministry of Health. TDAP may consider extending
incentives to those exporters who are investing to register their products in
Morocco so that they may remain competitive in this market.
There is also a need to identify shipping lines / routes which are less
expensive so that our exporters can reduce their cost in shipment as well.
Page 36of 37
ANNEX_I GUIDE FOR ACCESSING TARIFF INFORMATION FROM
WEBSITE OF
MOROCCAN CUSTOMS AUTHORITY (www.douane.gov.ma/adil)
www.douane.gov.ma/adil
Page 37of 37
Select HS Code “5209421010”
VAT Rate
Page 38of 37
ANNEX_II SOURCES OF INFORMATION / DATA
In order to prepare this booklet information has been obtained from various sources which are
as under:
- ITC
Trademape(www
.trademap.org)
- Moroccan Customs
Authority
(www.douane.gov.ma)
- Moroccan Investment Promotion
Authority (www.invest.gov.ma)
- Moroccan Authority of
Exchange (www.oc.gov.ma)
- Moroccan Ministry of Trade, Investment and Digital
Economy (www.mce.gov.ma)
- Santander Trade
Portalwww.en.portal.santandertr
ade.com
- European Commission Market Access
Database (www.madb.europa.eu)
- US Department of
Commerce
(www.export.gov)
- PortNet,
(www.portnet.
ma)
- InstitutMarocain de Normalisation
(IMANOR) (www.imanor.gov.ma)
- Morocco Tenders
(www.marchespublics.gov.
ma)
Page 39of 37
ANNEX_III LIST OF ITEMS SUBJECT TO IMPORT LICENSE
ITEM DESCRIPTION HS CODE
2524.90.00.00
Bromochlorométhane EX 2903.79.90.00
Chlorodifluorométhane 2903.71.00.00
Dichlorotrifluoroéthanes 2903.72.00.00
Dichlorofluoroéthanes 2903.73.00.00
Chlorodifluoroéthanes 2903.74.00.00
Dichloropentafluoropropanes 2903.75.00.00
BromoChlorodifluométhane 2903.76.00.10
Bromotrifluorométhane 2903.76.00.20
Dibromotétrafluoroéthanes 2903.76.00.90
Trichlorofluorométhane 2903.77.00.11
Dichlorodifluoroéthane 2903.77.00.12
Trichlorotrifluoroéthanes 2903.77.00.13
Dichlorotétrafluoréthanes 2903.77.00.14
www.mcinet.gov.ma
Page 40of 37
Chloropentafluoréthane 2903.77.00.15
Chlorotrifluorométhane 2903.77.00.20
Pentachlorofluoroéthane 2903.77.00.31
Tétrachlorodifluoroéthane 2903.77.00.32
Heptachlorofluoropropane 2903.77.00.91
Hexachlorodifluoropropane 2903.77.00.92
Pentachlorotrifluoropropane 2903.77.00.93
Tétrachlorotétrafluoropropane 2903.77.00.94
Trichloropentafluoropropane 2903.77.00.95
Dichlorohexafluoropropane 2903.77.00.96
Chloroheptafluoropropane 2903.77.00.97
Chlorofluorométhane 2903.79.10.01
Chlorofluoroéthane 2903.79.10.02
Chlorofluoropropane 2903.79.10.03
Dichlorofluorométhane 2903.79.10.04
1,1-dichloro-1-fluoroéthane 2903.79.10.07
Trichlorofluoroéthane 2903.79.10.08
Tetrachlorofluoroéthane 2903.79.10.09
1-chloro-1,1-difluoroéthane 2903.79.10.12
Dichlorodifluoroéthane 2903.79.10.13
Trichlorodifluoroéthane 2903.79.10.14
Chlorotrifluroéthane 2903.79.10.15
1,1-dichloro-2,2,2-trifluoroéthane 2903.79.10.17
Chlorotétrafluoroéthane 2903.79.10.18
1-chloro-1,2,2,2,-tétrafluoroéthane 2903.79.10.19
Dichlorofluoropropane 2903.79.10.21
Trichlorofluoropropane 2903.79.10.22
Tetrachlorofluoropropane 2903.79.10.23
Page 41of 37
Pentachlorofluoropropane 2903.79.10.24
Hexachlorofluoropropane 2903.79.10.25
Chlorodifluoropropane 2903.79.10.26
Dichlorodifluoropropane 2903.79.10.27
Trichlorodifluoropropane 2903.79.10.28
Tetrachlorodifluoropropane 2903.79.10.29
Pentachlorodifluoropropane 2903.79.10.31
Chlorotrifluopropane 2903.79.10.32
Dichlorotrifluoropropane 2903.79.10.33
Trichlorotrifluoropropane 2903.79.10.34
Tetrachlorotrifluoropropane 2903.79.10.35
Chlorotetrafluoropropane 2903.79.10.36
Dichlorotetrafluoropropane 2903.79.10.37
Trichlorotetrafluoropropane 2903.79.10.38
Chloropentafluoropropane 2903.79.10.39
1,1-dichloro-2,2,3,3,3-pentafluoropropane 2903.79.10.42
1,3-dichloro-1,2,2,3,3-pentafluoropropane 2903.79.10.43
Chlorohexafluoropropane 2903.79.10.49
Bromofluorométhane 2903.79.20.01
Dibromofluorométhane 2903.79.20.02
Bromodifluorométhane 2903.79.20.03
Bromofluoroéthane 2903.79.20.04
Dibromofluoroéthane 2903.79.20.05
Tribromofluoroéthane 2903.79.20.06
Tetrabromofluoroéthane 2903.79.20.07
Bromodifluoroéthane 2903.79.20.08
Dibromodifluroéthane 2903.79.20.09
Tribromodifluoroéthane 2903.79.20.11
Page 42of 37
Bromotrifluoroéthane 2903.79.20.12
Dibromotrifluoroéthane 2903.79.20.13
Bromotétrafluoroéthane 2903.79.20.14
Bromofluoropropane 2903.79.20.15
Dibromofluoropropane 2903.79.20.16
Tribromofluoropropane 2903.79.20.17
Tetrabromofluoropropane 2903.79.20.18
Pentabromofluoropropane 2903.79.20.19
Hexabromofluoropropane 2903.79.20.21
Bromodifluoropropane 2903.79.20.22
Dibromodifluoropropane 2903.79.20.23
Tribromodifluoropropane 2903.79.20.24
Tetrabromodifluoropropane 2903.79.20.25
Pentabromodifluoropropane 2903.79.20.26
Bromotrifluoropropane 2903.79.20.27
Dibromotrifluoropropane 2903.79.20.28
Tribromotrifluoropropane 2903.79.20.29
Tetrabromotrifluoropropane 2903.79.20.31
Bromotetrafluoropropane 2903.79.20.32
Dibromotetrafluoropropane 2903.79.20.33
Tribromotétrafluoropropane 2903.79.20.34
Bromopentafluoropropane 2903.79.20.35
Dibromopentafluoropropane 2903.79.20.36
Bromohexafluoropropane 2903.79.20.39
Bis (2-chloroéthylthio)
méthane 2930.90.90.74
1,2-bis (2-chloroéthylthio)
éthane 2930.90.90.75
isopropyl
N, N dialkyl (méthyl, éthyl, n-propyl ou ) 2931.49.00.30
phosphoramidocyanidates de o-alkyle (≤C10, y compris
cycloalkyle)
2-chlorovinyldichloroarsine EX 2931.90.00.60
Bis (2-chlorovinyl)
chloroarsine EX 2931.90.00.60
Page 44of 37
Tris (2-chlorovinyl) arsine EX 2931.90.00.60
Saxitoxin
e 3002.49.00.11
Ricin
e 3002.49.00.12
Page 45of 37
EX 3206.20 00 00
EX 3206.41 00 00
EX 3206.42 00 00
EX 3206.49.00.11
EX 3206.49.00.19
EX 3206.49.00.21
EX 3206.49.00.29
EX 3206.49.00.31
EX 3206.49.00.39
EX 3206.49.00.40
EX 3206.49.00.50
EX 3206.49.00.90
EX 3206.50 00 00
3601.00.90.00
3602.00 00.10
3602.00 00.20
3602.00 00.31
3602.00 00.39
3602.00 00.40
3602.00 00.90
3603.10 00 00
3603.20 00 00
3603.30 00.11
3603.30 00.19
3603.30 00.90
3603.40 00.11
Page 46of 37
3603.40 00.19
3603.40 00.90
3603.50 00 00
3603.60 00.10
3603.60 00.90
3604.10 00 00
3604.90.10.00
3604.90.91.00
3604.90.92.00
3604.90.99.10
3604.90.99.90
3606.10 00 00
3606.90 00.19
3606.90 00.91
3606.90 00.92
3606.90 00.99
3808.91.00.30
Polyéthylène 3901.10.10.00
3901.10.20.00
3901.10.90.00
3901.20
3901.20.10.00
Page 47of 37
3901.20.20.00
3901.20.90.00
4012.12.00.00
4012.13.00.00
4012.19.00.00
4012.20.00
4012.20.00.20
4012.20.00.80
EX 4402.90.00.00
EX 4818.90.00.00
EX 4823.90.11.00
Page 48of 37
EX 4823.90.12.00
EX 4823.90.13.00
Page 49of 37
EX 4823.90.15.00
EX 4823.90.16.00
EX 4823.90.18.10
EX 4823.90.18.90
EX 4823.90.20.00
EX 4823.90.31.00
EX 4823.90.32.00
EX 4823.90.33.00
EX 4823.90.34.00
EX 4823.90.35.00
EX 4823.90.38.00
EX 4823.90.39.60
EX 4823.90.39.70
EX 4823.90.39.85
EX 4823.90.41.10
EX 4823.90.41.31
EX 4823.90.41.33
EX 4823.90.41.35
EX 4823.90.41.36
EX 4823.90.41.39
EX 4823.90.41.41
EX 4823.90.41.42
EX 4823.90.41.49
EX 4823.90.41.90
EX 4823.90.42.10
EX 4823.90.42.21
EX 4823.90.42.22
EX 4823.90.42.23
Page 50of 37
EX 4823.90.42.29
EX 4823.90.42.30
EX 4823.90.42.40
EX 4823.90.42.50
EX 4823.90.42.91
EX 4823.90.42.92
EX 4823.90.42.93
EX 4823.90.42.99
EX 4823.90.43.00
EX 4823.90.44.00
EX 4823.90.45.11
EX 4823.90.45.19
EX 4823.90.45.80
EX 4823.90.49.20
EX 4823.90.49.80
EX 4823.90.50.00
EX 4823.90.60.00
EX 4823.90.92.00
EX 4823.90.98.00
Friperie 6309.00.10
6309.00.90
7204.29.00.00
Page 51of 37
7204.30.00.00
7204.41.00.00
7204.49.00.00
7204.50.00.00
7404.00.00.10
7503.00.00.17
7503.00.00.93
7503.00.00.97
7602.00.00.90
EX 8106.90.00.10
8109.39.00.00
Page 52of 37
Déchets et débris de béryllium 8112.13.00.00
EX 8112.92.00.00
EX 8211.92 00.81
EX 8211.92 00.89
EX 8211.92 00.90
Page 53of 37
Combinaison de réfrigérateurs et de congélateurs-conservateurs munis EX 8418.10.00.12
EX 8418.21.00.94
EX 8418.21.00.99
EX 8418.29.90.10
EX8418.29.90.90
EX 8418.29.90.10
EX8418.29.90.90
Page 55of 37
EX 8706.00.00.39
EX 8706.00.00.41
EX 8706.00.00.49
EX 8706.00.00.51
EX 8706.00.00.59
EX 8706.00.00.61
EX 8706.00.00.69
EX 8706.00.00.90
EX 8716.90.10.00
Ex 8716.90.90.00
8806.23.00.00
8806.24.00.00
8806.29.00.00
8806.91.00.00
8806.92.00.00
8806.93.00.00
8806.94.00.00
8806.99.00.00
EX 9503.00.10.10
EX 9503.00.10.21
EX 9503.00.10.29
EX 9503.00.10.91
EX 9503.00.10.99
EX 9503.00.20.11
EX 9503.00.20.19
EX 9503.00.20.21
Page 56of 37
EX 9503.00.20.29
EX 9503.00.20.91
EX 9503.00.20.99
EX 9503.00.91.10
EX 9503.00.91.90
EX 9503.00.92.10
EX 9503.00.92.20
EX 9503.00.92.30
EX 9503.00.92.40
EX 9503.00.92.50
EX 9503.00.92.90
EX 9503.00.93.10
EX 9503.00.93.20
EX 9503.00.93.30
EX 9503.00.93.40
EX 9503.00.93.50
EX 9503.00.93.90
EX 9503.00.94.11
EX 9503.00.94.12
EX 9503.00.94.13
EX 9503.00.94.19
EX 9503.00.94.91
EX 9503.00.94.92
EX 9503.00.94.93
EX 9503.00.94.94
EX 9503.00.94.95
EX 9503.00.94.99
EX 9503.00.95.10
EX 9503.00.95.90
Page 57of 37
EX 9503.00.96.10
EX 9503.00.96.20
EX 9503.00.96.30
EX 9503.00.96.40
EX 9503.00.96.50
EX 9503.00.96.90
EX 9503.00.97.00
EX 9503.00.98.10
EX 9503.00.98.91
EX 9503.00.98.99
EX 9503.00.99.10
EX 9503.00.99.91
EX 9503.00.99.92
EX 9503.00.99.93
EX 9503.00.99.94
EX 9503.00.99.95
EX 9503.00.99.96
EX 9503.00.99.99
EX 8903.12.00.00
EX 8903.19.00.00
Page 58of 37
ferrées (sauf celles qui ne sont ferrées qu’à un bout), fléaux
japonais,
Page 59of 37
coups de poings américains, lance pierre de compétition et
aérosols incapacitant ou lacrymogène
Arbalète EX 9506.99.90.90
Page 60of 37
Page 61of 37