Every shipment entering Morocco — whether it arrives by sea at Casablanca or Tanger Med, by air at Mohammed V airport, or by truck through the Strait of Gibraltar — has to be cleared by the Administration des Douanes et Impôts Indirects (ADII) before it can be delivered. Clearance is rarely complicated when the paperwork is right. When it is not, containers sit in the port, storage charges add up and deliveries slip. This guide walks through the process the way it actually happens.
1. Before the goods arrive: get the documents right
Most clearance delays start at origin, with a document that is missing or inconsistent. For a standard commercial import you will need:
- Commercial invoice — seller, buyer, precise description of the goods, quantities, unit prices, currency and the Incoterm.
- Packing list — number of packages, gross and net weights, dimensions and marks.
- Transport document — bill of lading (sea), air waybill (air) or CMR consignment note (road).
- Certificate of origin when you want to benefit from a preferential rate under a trade agreement (for example an EUR.1 for goods originating in the European Union).
- Product-specific authorisations where applicable: sanitary or phytosanitary certificates for food and agricultural products, technical conformity for regulated industrial products, import licences for certain goods.
The single most useful check is consistency: the description, weights and number of packages must match across the invoice, the packing list and the transport document.
2. Classify the goods: the HS code decides the duty
Every product is classified under a tariff code based on the international Harmonized System (HS). The code determines the customs duty rate, whether a licence or technical control is required, and whether a preferential rate can apply. A vague description such as "spare parts" or "accessories" is a frequent cause of queries from customs, so describe goods precisely — material, function and model.
3. How import duties and taxes are calculated
Duties are charged ad valorem, as a percentage of the customs value of the goods, which in practice is the CIF value (cost of goods + insurance + freight to the Moroccan border). On top of the customs duty, imports generally bear:
- Import VAT at the standard rate of 20% (a reduced 10% rate applies to certain designated goods);
- the parafiscal import tax (TPI) of 0.25% of the value;
- excise duties on specific products such as tobacco, alcohol or lubricants.
| Item | Basis |
|---|---|
| Customs duty | % of CIF value, set by the HS code (reduced or zero under trade agreements) |
| Import VAT | 20% standard rate, on the value including duty |
| TPI | 0.25% of the value |
Always confirm the rate for your exact HS code before you order: a quote that ignores duties and VAT can make a "cheap" supplier expensive.
4. The customs declaration in BADR
Moroccan customs declarations are filed electronically in BADR, the ADII's integrated system that covers the whole process from the summary declaration to the detailed declaration, payment of duties and the final release of the goods. In practice, a licensed customs broker files the declaration on your behalf, attaches the supporting documents and follows it through to release.
5. Inspection and release
Once filed, the declaration is assigned a control level. It may be released on documents only, or the goods may be selected for physical inspection. When other authorities are involved — for example ONSSA for food and agricultural products — their clearance must be obtained as well. After duties and taxes are paid, customs grants the release (mainlevée) and the goods can leave the port, airport or customs warehouse.
6. Five ways to avoid delays
- Send copies of the documents to your broker before the goods arrive.
- Check the HS code and any licence requirement at the ordering stage, not on arrival.
- Ask your supplier for the certificate of origin up front if you expect a preferential rate.
- Use precise product descriptions on the invoice.
- Plan pick-up as soon as release is granted to limit port storage and container demurrage.
How DAS Logistics helps
Our customs brokerage team in Casablanca reviews your documents before arrival, classifies your goods, estimates duties and taxes, files the declaration and coordinates inspections — whether we carry the goods or another forwarder does. Request a quote and send us your invoice and packing list: we will tell you exactly what applies to your shipment.
