ADII Circular 6702/210: Implementing Finance Law 2026 Tariff Changes
The Administration des Douanes et Impôts Indirects (ADII) published Circular 6702/210 implementing the customs tariff modifications introduced by Finance Law 2026. The circular provides detailed HS code-level guidance on the new duty rates and clarifies the documentary requirements introduced as part of Morocco’s customs modernization agenda.
Key Tariff Changes Effective January 2026
Finance Law 2026 restructures import duties on three categories: Finished manufactured goods (textiles, consumer electronics, processed food): duty increased from 10% to 17.5% to protect domestic production. Raw materials and industrial inputs: duty reduced from 5% to 2.5% to lower production costs. Renewable energy equipment: temporary 3-year exemption for solar panels, wind turbines, electrolyzers and hydrogen storage systems.
New Documentary Requirements
From January 2026, ADII requires importers to submit: a digital commercial invoice in XML/JSON format for shipments exceeding MAD 500,000 (part of the blockchain pilot program); enhanced certificate of origin documentation for goods benefiting from preferential tariff rates under Morocco’s FTAs; and a compliance declaration for cosmetics, electrical equipment and food products subject to conformity assessment.
Impact on Free Trade Zone Operations
Operators in Morocco’s industrial acceleration zones (Tanger Med, Casablanca Finance City, MPDIZ) are exempt from most of these changes for goods destined for re-export. However, goods entering the domestic market from these zones are subject to the new tariff rates upon release from zone status.
Our firm advises importers and exporters on customs compliance under Morocco’s reformed tariff framework.
