|
Element
|
Detail
|
|---|---|
|
Nature of the agreement
|
Bilateral Trade Agreement
|
|
Date of Signature
|
September 13, 1994
|
|
Treatment Applied
|
Most-Favored-Nation (MFN) Clause
|
|
Scope
|
All products
|
|
Duration
|
3 years — renewable by tacit renewal
|
|
Free Trade Agreement (FTA)
|
❌ Nonexistent — standard duties applied
|
|
Preferential Tariff Reductions
|
❌ None — full tariff applied on all products
|
|
Tax
|
Rate
|
Calculation Base
|
Remarks
|
|---|---|---|---|
|
Import Duty (DI)
|
2.5% to 40%
|
CIF Value
|
Varies according to HS code
|
|
Import Parafiscal Tax (TPI)
|
0,25 %
|
CIF Value
|
Applicable to all goods
|
|
VAT
|
0%, 7%, 10%, or 20%
|
CIF + DI + TPI
|
20% is the standard rate
|
|
Excise Duty (TIC)
|
Variable
|
Depends on the product
|
Open Top / Flat Rack
|
|
Document
|
Issuer
|
Mandatory
|
|---|---|---|
|
Commercial Invoice
|
Pakistani Exporter
|
✅ Mandatory
|
|
Packing List
|
Pakistani Exporter
|
✅ Mandatory
|
|
Bill of Lading / AWB
|
Shipping or Airline Company
|
✅ Mandatory
|
|
Certificate of Origin (Pakistan)
|
Pakistani Chamber of Commerce
|
✅ Mandatory
|
|
Single Goods Declaration (DUM)
|
Via BADR System (Customs)
|
✅ Mandatory
|
|
Import Commitment
|
Via PortNet (National Portal)
|
✅ Mandatory
|
|
Platform
|
Role
|
Access
|
|---|---|---|
|
PortNet
|
National single window — submission of import/export files
|
www.portnet.ma
|
|
BADR
|
Customs system — DUM, control channels, clearance
|
badr.douane.gov.ma
|
|
ADiL
|
Simulation of duties and taxes, HS code search
|
www.douane.gov.ma/adil
|
|
ONICL
|
Management of cereal, rice, and legume quotas
|
www.onicl.org.ma
|
|
Channel
|
Average Time
|
Type of Control
|
|---|---|---|
|
🟢 Green
|
Immediate
|
Instant release — no physical inspection
|
|
🟠 Orange
|
1–2 days
|
Documentary check by ADII
|
|
🔴 Partial Red
|
3–5 days
|
Targeted physical inspection
|
|
🔴 Full Red
|
4–7 days or more
|
Complete inspection + ONSSA or other analyses
|
|
Product Family
|
Code HS
|
Approx. Import Duty
|
VAT
|
|---|---|---|---|
|
Cotton Yarn
|
Ch. 52.05 – 52.07
|
25 %
|
20 %
|
|
Raw / Dyed Cotton Fabrics
|
Ch. 52.08 – 52.12
|
25 %
|
20 %
|
|
Jacquard & Special Fabrics
|
Ch. 58
|
30% (2026 PLF update)
|
20 %
|
|
Home Textiles (sheets, towels, bathrobes)
|
Ch. 63.01 – 63.02
|
25 %
|
20 %
|
|
Outerwear (men / women)
|
Ch. 61 – 62
|
25–40%
|
20 %
|
|
Workwear & Uniforms
|
Ch. 62.11
|
25–40%
|
20 %
|
|
Underwear & Hosiery
|
Ch. 61.07 – 61.09
|
25–40%
|
20 %
|
|
Synthetic & Nonwoven Fabrics
|
Ch. 54 – 56
|
25 %
|
20 %
|
|
Denim & Jeans
|
Ch. 52 / 62
|
25–40%
|
20 %
|
|
Knitwear Items (sweaters, cardigans)
|
Ch. 61.10
|
25–40%
|
20 %
|
|
Document
|
Issuer
|
Mandatory
|
Remarks
|
|---|---|---|---|
|
Commercial Invoice
|
Pakistani Exporter
|
✅
|
Unit & total value, currency, Incoterm
|
|
Packing List
|
Exporter
|
✅
|
Gross/net weight, number of packages, dimensions
|
|
Bill of Lading
|
Shipping Company
|
✅
|
Proof of transport and ownership
|
|
Certificate of Origin (Pakistan)
|
Pakistan Chamber of Commerce
|
✅
|
Essential for tariff classification
|
|
Certificate of Conformity (CoC) at Origin
|
SGS / Bureau Veritas / TÜV / Applus
|
✅ if regulated
|
Must be obtained BEFORE shipment
|
|
Import Commitment (PortNet)
|
Moroccan Importer
|
✅
|
Bank domiciliation required
|
|
Single Goods Declaration (DUM)
|
Via BADR
|
✅
|
Electronic submission upon arrival
|
|
Compliant Labeling
|
Exporter
|
✅
|
In Arabic and/or French
|
|
Organization
|
Role
|
Contact
|
|---|---|---|
|
ADII (Customs Administration)
|
Customs clearance, control channels, duty settlement
|
www.douane.gov.ma
|
|
IMANOR (Moroccan Institute of Standardization)
|
Verification of Moroccan standards: fiber composition, strength, safety
|
www.imanor.gov.ma
|
|
MCINET (Ministry of Industry & Trade)
|
Supervision of origin checks, list of regulated products
|
www.mcinet.gov.ma
|
|
Mandatory Labeling
|
Details
|
|---|---|
|
Fiber Composition
|
Percentage of each fiber written in full (e.g., 100% cotton)
|
|
Country of Origin
|
Made in Pakistan
|
|
Care Instructions
|
Recognized international pictograms
|
|
Size / Footwear Size
|
According to Moroccan or EU standards
|
|
Language
|
Arabic and/or French mandatory
|
|
Importer Name & Address
|
Contact details of the Moroccan importer
|
|
Product Family
|
Code HS
|
Approx. Import Duty
|
VAT
|
Note
|
|---|---|---|---|---|
|
Husked Basmati Rice
|
1006.20
|
0–2.5%
|
0–7 %
|
⭐ Suspension 2025
|
|
Polished / Semi-Polished Rice
|
1006.30
|
Variable + quota
|
7 %
|
ONICL quota
|
|
Turmeric
|
09.10
|
2.5–25%
|
10 %
|
—
|
|
Cumin & Coriander
|
09.09
|
2.5–25%
|
10 %
|
—
|
|
Red Chili Powder
|
09.04
|
10–25%
|
10 %
|
—
|
|
Cardamom
|
09.08
|
2.5–25%
|
10 %
|
—
|
|
Dried / Powdered Ginger
|
09.10
|
2.5–25%
|
10 %
|
—
|
|
Fresh Mangoes
|
08.04.50
|
25 à 50 %
|
0 %
|
⚠️ High seasonal duties
|
|
Fresh or Dried Dates
|
08.04.10
|
25 %
|
0 %
|
—
|
|
Dried Fruits (apricots, raisins)
|
Ch. 08.13
|
17.5–52%
|
0 %
|
—
|
|
Fruit Juices
|
Ch. 20.09
|
25–40%
|
10 %
|
—
|
|
Dry Vegetables (lentils, chickpeas)
|
Ch. 07.13
|
2.5–25%
|
0 %
|
—
|
The importation of all agri-food products into Morocco is governed by Law 28-07 on the food safety of products. The central regulatory authority is ONSSA (National Office for Food Safety).
|
Document
|
Issuer
|
Mandatory
|
Remarks
|
|---|---|---|---|
|
Phytosanitary Certificate
|
Pakistani Authority (DPPF)
|
✅ Mandatory
|
ONSSA Morocco-approved template required
|
|
Health Certificate
|
Pakistani Health Authority
|
✅ Mandatory
|
Compliance and safety attestation
|
|
Certificate of Origin
|
Pakistan Chamber of Commerce
|
✅
|
Country of production: Pakistan
|
|
Commercial Invoice
|
Exporter
|
✅
|
Value, quantity, description
|
|
Packing List
|
Exporter
|
✅
|
Details of packages
|
|
ONSSA Import Permit
|
ONSSA Morocco
|
✅ Depending on product
|
Must be requested before shipment
|
|
Halal Certificate
|
Accredited Halal Body
|
⚠️ If labeled Halal
|
Recognized by Moroccan authorities
|
|
Non-GMO Certificate
|
Certified Body
|
⚠️ If labeled NON-GMO
|
—
|
|
Organic Production Declaration
|
—
|
⚠️ If organic product
|
Traceability supporting documents required
|
|
Laboratory Analysis Certificate
|
Accredited Laboratory Pakistan
|
Recommended
|
Pesticide residues, heavy metals
|
|
Step
|
Control
|
Description
|
|---|---|---|
|
1
|
Documentary Check
|
Comprehensive verification of all certificates and accompanying documents
|
|
2
|
Identity & Physical Check
|
Compliance between actual goods and certificate data
|
|
3
|
Analytical Check
|
Laboratory sampling: pesticides, heavy metals, mycotoxins, contaminants
|
|
4
|
Final Decision
|
Release granted ✅ OR Rejection / Quarantine / Destruction ❌
|
|
Organization
|
Role
|
Contact
|
|---|---|---|
|
ONSSA
|
Central authority for food safety
|
www.onssa.gov.ma
|
|
ADII (Customs)
|
Customs clearance and duty settlement
|
www.douane.gov.ma
|
|
ONICL
|
Management of rice, cereal, and legume quotas
|
www.onicl.org.ma
|
|
Border Inspection Posts (PIF)
|
Physical inspection at ports / airports
|
Casablanca, Tangier, Agadir
|
|
Product
|
Code HS
|
Approx. Import Duty
|
VAT
|
|---|---|---|---|
|
Hand-knotted Rugs (Wool / Silk)
|
57.01
|
25–40%
|
20 %
|
|
Hand-woven Rugs (Kilim, Kelim, Schumacks)
|
57.02
|
25–40%
|
20 %
|
|
Mechanically Tufted Rugs
|
57.03
|
25 %
|
20 %
|
|
Rugs in Other Textile Materials
|
57.04 – 57.05
|
25 %
|
20 %
|
|
Handmade Embroideries
|
58.10
|
25–40%
|
20 %
|
|
Embroidered Fabrics & Handicraft Textiles
|
Ch. 58
|
25–40%
|
20 %
|
|
Handicraft Pottery & Ceramics
|
Ch. 69
|
25–40%
|
20 %
|
|
Carved Wood & Marquetry Items
|
Ch. 44.20
|
25–40%
|
20 %
|
|
Handmade Jewelry (Non-Precious Metal)
|
Ch. 83.17
|
25 %
|
20 %
|
|
Items in Lacquer, Bone, Horn, Mother-of-Pearl
|
Ch. 96.01
|
2.5–25%
|
20 %
|
|
Miscellaneous Handicraft Items
|
Ch. 97
|
2.5–25%
|
20 %
|
|
Hand-woven Bags & Baskets
|
Ch. 46
|
25 %
|
20 %
|
|
Artisanal Copper & Brass Items
|
Ch. 74
|
25 %
|
20 %
|
|
Document
|
Issuer
|
Mandatory
|
Remarks
|
|---|---|---|---|
|
Commercial Invoice
|
Exporter
|
✅
|
Precise valuation per item
|
|
Packing List
|
Exporter
|
✅
|
Number of items, dimensions, weight
|
|
Bill of Lading / AWB
|
Carrier
|
✅
|
—
|
|
Certificate of Origin (Pakistan)
|
Pakistan Chamber of Commerce
|
✅
|
Crucial for tariff classification
|
|
Material Composition Declaration
|
Exporter
|
✅ for rugs
|
Wool, silk, cotton — specify %
|
|
Photos of Items
|
Exporter
|
⚠️ If requested
|
For correct customs classification
|
|
Organization
|
Role
|
|---|---|
|
ADII (Customs)
|
Customs clearance, tariff classification, valuation
|
|
ONSSA
|
⚠️ For raw wool rugs: possible veterinary inspection (animal-origin product)
|
|
MCINET
|
For artisanal products subject to Moroccan technical standards
|
|
Product
|
Code HS
|
Approx. Import Duty
|
VAT
|
|---|---|---|---|
|
Tanned Bovine Hides & Skins
|
Ch. 41.04
|
2.5–25%
|
20 %
|
|
Tanned Sheep Skins
|
Ch. 41.05
|
2.5–25%
|
20 %
|
|
Tanned Goat Skins
|
Ch. 41.06
|
2.5–25%
|
20 %
|
|
Patent / Metallic Leather
|
41.07
|
2.5–25%
|
20 %
|
|
Handbags, Pouches, Wallets
|
Ch. 42.02
|
25–40%
|
20 %
|
|
Leather Jackets & Clothing
|
Ch. 42.03
|
25–40%
|
20 %
|
|
Leather Gloves
|
42.03.21
|
25–40%
|
20 %
|
|
Belts & Leather Accessories
|
42.03.40
|
25–40%
|
20 %
|
|
Leather Shoes
|
Ch. 64
|
25 %
|
20 %
|
|
Saddlery & Harnesses
|
Ch. 42.01
|
25 %
|
20 %
|
|
Leather Bags & Luggage
|
Ch. 42.02
|
25–40%
|
20 %
|
|
Wallets & Small Leather Goods
|
42.02.31
|
25–40%
|
20 %
|
|
Document
|
Issuer
|
Obligatoire
|
Remarks
|
|---|---|---|---|
|
Commercial Invoice
|
Sialkot Exporter
|
✅
|
Actual value of finished product
|
|
Packing List
|
Exporter
|
✅
|
Details per item
|
|
Bill of Lading
|
Shipping Company
|
✅
|
—
|
|
Certificate of Origin (Pakistan)
|
Pakistan Chamber of Commerce
|
✅
|
Mention “Sialkot” recommended
|
|
Veterinary / Health Certificate
|
Pakistani Veterinary Authority
|
✅ for raw/semi-finished hides
|
Mandatory for animal-origin products
|
|
Certificate of Conformity (CoC)
|
SGS / Bureau Veritas / TÜV
|
✅ for Shoes
|
IMANOR Standards NM 09.x.xxx
|
|
Composition Declaration
|
Exporter
|
✅
|
Specify genuine leather vs synthetic
|
|
Organization
|
Role
|
|---|---|
|
ADII (Customs)
|
General customs clearance
|
|
ONSSA
|
⚠️ Raw/semi-finished hides and skins: mandatory veterinary inspection (animal-origin products)
|
|
IMANOR
|
Standards for shoes and certain leather goods
|
|
MCINET
|
Supervision of CoC for regulated products
|
|
Product
|
Code HS
|
Approx. Import Duty
|
VAT
|
|---|---|---|---|
|
General Surgery Instruments
|
90.18.90
|
2.5–10%
|
7 %
|
|
Dental Instruments
|
90.18.49
|
2.5–10%
|
7 %
|
|
Ophthalmology Instruments
|
90.18.50
|
2,5 à 10 %
|
7 %
|
|
Orthopedic & Osteosynthesis Instruments
|
90.21
|
2.5–10%
|
7 %
|
|
Microsurgery Instruments
|
90.18.90
|
2.5–10%
|
7 %
|
|
Medical Syringes & Needles
|
90.18.31
|
2.5–10%
|
7 %
|
|
Gynecological Instruments
|
90.18.90
|
2.5–10%
|
7 %
|
|
Stainless Steel Forceps, Scissors, Scalpels
|
90.18.90
|
2.5–10%
|
20 %
|
|
Diagnostic Instruments
|
90.18.19
|
2.5–10%
|
7 %
|
|
Medical Laboratory Instruments
|
90.27
|
2.5–10%
|
7 %
|
All surgical instruments are considered MEDICAL DEVICES (MDs) and must be mandatorily registered with the Direction du Médicament et de la Pharmacie (DMP) under the Ministry of Health before any marketing in Morocco.
Reference Text: Dahir No. 1-13-90 of August 30, 2013, enacting Law No. 84-12 on Medical Devices, Official Bulletin No. 6188 of 19/09/2013.
|
Document
|
Details
|
Mandatory
|
|---|---|---|
|
Complete Technical File
|
Description, composition, manufacturing method, intended use
|
✅
|
|
CE Certificate (CE Marking)
|
Recognized by Morocco as equivalent — direct regulatory passport
|
✅
|
|
ISO 13485 Certificate
|
Manufacturer quality management system
|
✅
|
|
Manufacturer Authorization
|
Enables Moroccan importer to act on manufacturer’s behalf
|
✅
|
|
Free Sale Certificate
|
Issued by Pakistani authorities (DRAP)
|
✅
|
|
Certificate of Conformity
|
To Moroccan or recognized international standards
|
✅
|
|
Labeling in Arabic and/or French
|
Product label + instructions translated
|
✅
|
|
Translated User Manual
|
Arabic and/or French
|
✅
|
|
Clinical/Biocompatibility Test Reports
|
According to medical device class
|
⚠️ If applicable
|
|
Medical Device Type
|
Official Timeline
|
Remarks
|
|---|---|---|
|
Standard Surgical Instruments
|
120 days
|
Complete file required
|
|
In Vitro Medical Devices (IVDs)
|
Up to 12 months
|
Longer procedure
|
|
Registration Renewal
|
Faster
|
If an existing valid file is available
|
|
Organization
|
Role
|
Contact
|
|---|---|---|
|
DMP (Direction du Médicament et de la Pharmacie)
|
Registration, marketing authorization
|
www.sante.gov.ma
|
|
Ministry of Health
|
General regulatory supervision
|
www.sante.gov.ma
|
|
ADII (Customs) — Circular No. 5663/311
|
Verification of DMP registration number at customs clearance
|
www.douane.gov.ma
|
|
Product
|
Code HS
|
Approx. Import Duty
|
VAT
|
Note
|
|---|---|---|---|---|
|
Football / Inflatable Sports Balls
|
95.06.62
|
25–40%
|
20 %
|
—
|
|
Boxing Gloves & Protective Gear
|
95.06.91
|
25–40%
|
20 %
|
—
|
|
Punching Bags & Boxing Equipment
|
95.06.91
|
25–40%
|
20 %
|
—
|
|
Fitness & Gym Equipment
|
95.06.91
|
25–40%
|
20 %
|
—
|
|
Rackets (Tennis, Badminton, Squash)
|
95.06.51
|
25 %
|
20 %
|
—
|
|
Cricket Equipment (bats, protection)
|
95.06.99
|
25–40%
|
20 %
|
—
|
|
Sportswear
|
Ch. 61 – 62
|
25–40%
|
20 %
|
Same rules as textiles
|
|
Sports Shoes
|
Ch. 64
|
25–40%
|
20 %
|
IMANOR CoC mandatory
|
|
Sports Nets
|
56.08
|
25 %
|
20 %
|
—
|
|
Sports Equipment Donated to Federations
|
—
|
0% EXEMPT
|
0 %
|
⭐ Full exemption
|
|
Document
|
Issuer
|
Mandatory
|
Remarks
|
|---|---|---|---|
|
Commercial Invoice
|
Sialkot Exporter
|
✅
|
—
|
|
Packing List
|
Exporter
|
✅
|
Specify condition (inflated/deflated for balls)
|
|
Bill of Lading
|
Carrier
|
✅
|
—
|
|
Certificate of Origin (Pakistan)
|
Pakistan Chamber of Commerce
|
✅
|
—
|
|
Certificate of Conformity (CoC)
|
SGS / Bureau Veritas / TÜV
|
✅ for regulated items
|
Sports shoes, certain equipment
|
|
Composition Declaration
|
Exporter
|
✅
|
For sports textile items
|
|
Labeling in Arabic and/or French
|
Translated product label + instructions
|
✅
|
|
|
Import Commitment (PortNet)
|
Moroccan Importer
|
✅
|
—
|
|
Organization
|
Role
|
|---|---|
|
ADII (Customs)
|
Main customs clearance
|
|
IMANOR
|
Moroccan standards for regulated sports equipment (sports shoes, sports textiles)
|
|
MCINET
|
Market surveillance and import compliance
|
|
Subcategory
|
Code HS
|
Approx. Import Duty
|
VAT
|
CoC Required
|
|---|---|---|---|---|
|
Tools & Hardware (wrenches, hand tools)
|
Ch. 82
|
2.5–25%
|
20 %
|
⚠️ Depending on product
|
|
Plastic / Stainless Steel Household Items
|
Ch. 39 / 73
|
25–40%
|
20 %
|
⚠️ Depending on product
|
|
Fans & Household Electrical Appliances
|
Ch. 85.14–85.16
|
2.5–17.5%
|
20 %
|
✅ Mandatory
|
|
Electric Cables & Wires
|
Ch. 85.44
|
2.5–25%
|
20 %
|
✅ Mandatory
|
|
Telecom / WiFi / Bluetooth Devices
|
Ch. 85.17
|
2.5–17.5%
|
20 %
|
✅ ANRT required
|
|
Furniture & Processed Wood
|
Ch. 94
|
25–40%
|
20 %
|
⚠️ Depending on product
|
|
Industrial Chemicals
|
Ch. 28 – 38
|
2.5–25%
|
10–20 %
|
⚠️ + MSDS required
|
|
Toys
|
Ch. 95
|
25–40%
|
20 %
|
✅ Mandatory
|
|
Plastic Packaging
|
Ch. 39.23
|
25–40%
|
20 %
|
⚠️ Depending on product
|
|
Paints & Varnishes
|
Ch. 32
|
2.5–25%
|
20 %
|
⚠️ + MSDS required
|
|
Kitchen Utensils (stainless steel, aluminum)
|
Ch. 73 / 76
|
25–40%
|
20 %
|
⚠️ Depending on material
|
|
Lighting & Electrical Fixtures
|
Ch. 94.05
|
2.5–25%
|
20 %
|
✅ Mandatory
|
|
Document
|
Applicable To
|
Mandatory
|
|---|---|---|
|
Commercial Invoice + Packing List
|
All products
|
✅ Mandatory
|
|
Certificate of Origin (Pakistan)
|
All products
|
✅ Mandatory
|
|
CoC (Certificate of Conformity at Origin)
|
Electrical, electronic products, toys, cables, household appliances
|
✅ Mandatory
|
|
ANRT Approval
|
Devices emitting/receiving signals (WiFi, Bluetooth, GSM, 4G/5G)
|
✅ Mandatory
|
|
MSDS (Material Safety Data Sheet)
|
Chemicals, paints, solvents, adhesives
|
✅ Mandatory
|
|
Product Technical Sheet
|
Industrial equipment
|
⚠️ Recommended
|
|
Labeling in Arabic and/or French
|
All consumer goods
|
✅ Mandatory
|
|
Specific Import Authorization
|
Licensed products (drones, radio equipment)
|
✅ If applicable
|
|
Organization
|
Applicable Products
|
Contact
|
|---|---|---|
|
IMANOR
|
Electrical appliances, cables, tools, toys, construction products
|
www.imanor.gov.ma
|
|
ANRT
|
Any equipment emitting/receiving radio waves (WiFi, Bluetooth, GSM, 4G/5G)
|
www.anrt.ma
|
|
ADII (Customs)
|
All products — general customs clearance
|
www.douane.gov.ma
|
|
MCINET
|
Market surveillance, list of regulated industrial products
|
www.mcinet.gov.ma
|
|
Weights & Measures
|
Measuring instruments, meters
|
www.mcinet.gov.ma
|
|
Accredited CoC Organization
|
Website
|
|---|---|
|
SGS (Société Générale de Surveillance)
|
www.sgs.com
|
|
Bureau Veritas
|
www.bureauveritas.com
|
|
TÜV Rheinland
|
www.tuv.com
|
|
Applus+
|
www.applus.com
|
|
Intertek
|
www.intertek.com
|
Any electronic equipment capable of emitting or receiving radio waves (WiFi, Bluetooth, GSM, 4G/5G) must be approved by ANRT before importation into Morocco.
|
Step
|
Action
|
Details
|
|---|---|---|
|
1
|
Submission of technical dossier to ANRT (technical sheet, photos, diagrams)
|
—
|
|
2
|
Compliance testing in an accredited laboratory
|
4–8 weeks
|
|
3
|
Issuance of ANRT approval with homologation number
|
—
|
|
4
|
Mandatory marking of ANRT number on product and packaging
|
Before commercialization
|