The Moroccan customs administration published Circular 6702/210 on December 26, 2025, implementing substantial modifications to import tariffs and customs procedures. These changes took effect on January 1, 2026, as part of Finance Law 2026’s trade policy reforms.
Foreign companies importing goods to Morocco or establishing manufacturing operations must understand these regulatory updates to maintain compliance and optimize duty liability.
Customs Reform 2026
Customs Reform 2026
Customs Reform 2026
Customs Reform 2026
Customs Reform 2026
Customs Reform 2026
Customs Reform 2026
Customs Reform 2026
Customs Reform 2026
Legislative Framework and Authority
Circular 6702/210 derives its authority from Finance Law 2026 and introduces amendments to the Customs Code. Article 13-1 has been modified to clarify transitional regime eligibility, while the new Article 19 bis creates mandatory declaration requirements for storage and processing locations.
The customs administration (ADII – Administration des Douanes et Impôts Indirects) issued this circular to provide operational guidance on tariff changes, quota administration, and procedural modifications that importers must implement immediately.
Major Tariff Restructuring
Smartphone Import Duties
The most significant tariff reduction affects smartphone imports. The duty rate decreased from 17.5% to 2.5% for fully assembled smartphones classified under harmonized system code 8517.13.00.30.
This reduction serves two policy objectives: narrowing the price gap between formal imports and informal market channels, and creating incentives for local assembly operations.
A new tariff subposition covers smartphone kits imported in CKD (Completely Knocked Down) or SKD (Semi-Knocked Down) form. These assembly kits benefit from the same 2.5% preferential rate, subject to specific composition requirements defined in supplementary notes to Chapter 85 of the tariff schedule.
Companies planning to establish smartphone assembly facilities in Morocco must verify that imported kits meet the technical specifications in the supplementary notes to qualify for preferential treatment. Non-compliant kits risk classification under standard electronic component tariffs.
Wood Products Harmonization
The customs reform unified import duties on wood products at a single 6% rate. This standardization applies to goods classified in Chapters 44 and 94 of the harmonized tariff schedule, covering both raw wood and finished wood products.
Previously, multiple duty rates applied depending on wood type and processing level. The uniform 6% rate simplifies classification disputes and reduces import costs for construction materials and furniture.
Agricultural Protection Measures
Import duties on saffron increased from 40% to 60%, reflecting government efforts to protect domestic high-value agricultural production. Morocco’s saffron sector faces competition from lower-cost imports, and the tariff increase provides price protection for local producers.
Companies importing saffron must factor the higher duty into landed cost calculations and evaluate whether domestic sourcing becomes economically viable under the new tariff structure.
Temporary Quota Provisions for 2026
Livestock Import Quotas
To address meat supply concerns, the Finance Law 2026 authorized temporary duty-free and VAT-exempt import quotas for live animals:
- 300,000 head of cattle (bovins)
- 10,000 head of camelids
These quotas apply exclusively to calendar year 2026. Imports must occur through authorized customs points with proper veterinary certification. The customs administration will monitor quota utilization and may suspend further duty-free clearances once limits are reached.
Meat processing companies and livestock traders should secure quota allocations early in 2026 to benefit from duty exemptions before quotas fill.
Need guidance on customs classification or duty optimization? Our legal team advises on tariff engineering strategies and customs dispute resolution. Contact Cabinet Lafrouji Avocats at +212 (5) 22 47 55 29.
Pharmaceutical Tariff Restructuring
The ongoing pharmaceutical sector tariff reform continues under Finance Law 2026, following the schedule established in 2023. Chapter 30 tariff modifications differentiate duty rates based on local manufacturing capacity.
Medicines produced domestically face higher import duties to provide competitive advantage to local pharmaceutical manufacturers. Products unavailable from Moroccan sources receive preferential duty treatment.
The tariff schedule identifies specific active pharmaceutical ingredients by their International Nonproprietary Names (INN), with targeted categories including oncology treatments, rare disease medications, and innovative therapies.
Pharmaceutical importers must maintain documentation proving that imported medicines are not manufactured in Morocco to justify preferential duty rates during customs audits.
New Declaration Requirements Under Article 19 Bis
Article 19 bis of the Customs Code, introduced by Finance Law 2026, mandates that importers declare exact locations where imported goods will be stored and processed.
This requirement applies to all commercial imports and serves anti-fraud objectives by enabling customs authorities to verify that goods declared for specific uses reach their stated destinations.
Importers must provide:
- Complete physical address of storage facility
- Identification of processing or manufacturing site if applicable
- Duration of intended storage before final distribution
- Contact information for facility management
Failure to provide accurate location information may result in delayed clearance or penalties for incomplete declarations. Companies using third-party warehousing must obtain facility details from logistics providers before submitting import declarations.
Transitional Regime Clarification
The amendment to Article 13-1 of the Customs Code resolves long-standing ambiguity regarding eligibility for transitional tariff treatment when duty rates change.
Under the revised provision, importers qualify for the more favorable of the old or new tariff regime if they meet either of two conditions:
- Documentary evidence that goods were destined for Morocco before the tariff change took effect, or
- An irrevocable and confirmed documentary credit opened before the effective date of the new tariff
Previously, customs interpretation required both conditions simultaneously, creating compliance difficulties when importers could establish one but not both elements.
The clarification allows importers to select the single condition they can most easily document. Standard shipping documents showing Morocco as destination suffice under the first option, while banks can provide documentary credit confirmations to satisfy the second option.
This modification particularly benefits importers who arranged purchases under prior tariff rates but faced shipment delays extending beyond January 1, 2026.
Compliance Strategy for Foreign Companies
Classification Review
Companies should review harmonized system classifications for all imported products to determine whether Finance Law 2026 tariff changes affect their shipments. Goods potentially impacted by rate modifications require immediate classification verification.
Customs brokers can assist with classification confirmation, but importers bear ultimate responsibility for accurate tariff application. Misclassification due to outdated tariff knowledge may trigger duty underpayment assessments with penalties and interest.
Documentation Preparation
The Article 19 bis storage location requirement demands proactive coordination with warehousing and logistics partners. Import departments must collect facility information before filing customs declarations to prevent clearance delays.
Companies should establish internal procedures ensuring that purchase orders include required storage location data that can be transferred to customs declarations.
Quota Monitoring
Businesses eligible for 2026 livestock import quotas should track quota utilization publicly reported by customs administration. Once quota limits approach capacity, importers risk reverting to standard duty rates if shipments clear after quota exhaustion.
Early quota applications and close monitoring of remaining quota availability help avoid unexpected duty costs on livestock imports planned for later in 2026.
Legal Remedies for Customs Disputes
Administrative Appeals
Importers disagreeing with customs classification decisions or duty assessments may file administrative appeals with the customs administration within specified deadlines following clearance.
Appeals must specify the legal basis for contesting the customs decision and provide supporting documentation. Technical opinions from classification experts or laboratory analysis results strengthen appeals challenging product classification.
Judicial Review
If administrative appeals fail to resolve disputes, importers may pursue judicial review before administrative courts. Customs litigation requires specialized legal representation familiar with customs law, tariff schedules, and import regulations.
Time limits for filing court challenges are strict, and missing deadlines forfeits the right to contest customs decisions. Companies should consult legal counsel immediately upon receiving unfavorable administrative appeal decisions.
Legal Support for Customs Compliance and Disputes
The 2026 customs reform creates immediate compliance obligations for foreign companies importing to Morocco. Tariff restructuring affects pricing calculations, quota management requires rapid response, and new declaration requirements modify standard import procedures.
Cabinet Lafrouji Avocats provides comprehensive customs legal services for foreign investors:
- Tariff classification advice: Product classification review under harmonized system codes, advance ruling applications with customs administration
- Customs compliance: Declaration procedure guidance, Article 19 bis storage location compliance, quota application assistance
- Duty optimization: Preferential tariff regime eligibility, free trade agreement origin requirements, temporary admission procedures
- Dispute resolution: Administrative appeal representation, judicial review litigation, duty refund claims
- Regulatory monitoring: Finance law customs provision analysis, circular interpretation, advance notice of regulatory changes
Our legal team combines technical customs knowledge with practical experience representing foreign companies in import matters and customs litigation.
Contact us for customs legal assistance:
Cabinet Lafrouji Avocats
64 rue Taha Houssein
20000 Casablanca – Maroc
Téléphone : +212 (5) 22 47 55 29
Email : contact@lafroujiavocats.com
Legal disclaimer: This article provides general information about Morocco’s 2026 customs reform and does not constitute legal advice. Companies should consult qualified legal counsel for specific import situations and customs compliance strategies.
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