⚖️ GENERAL FRAMEWORK: MOROCCO–PAKISTAN TRADE AGREEMENT

1. Bilateral legal framework

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

2. Customs taxation applicable to all categories

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

3. Documents common to all imports

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

4. Moroccan customs digital platforms

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

5. Customs control channels (Timeframes)

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

🧵 CATEGORY 1 — TEXTILES & GARMENTS

1.1 HS Codes & Import Duties

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 %

1.2 Mandatory import documents

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

1.3 Regulatory authorities

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

1.4 Labeling requirements

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

1.5 Critical points of attention

🌾 CATEGORY 2 — AGRI-FOOD (Basmati Rice, Spices, Fruits)

2.1 HS Codes & Import Duties

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 %

2.2 Regulatory Framework — Law No. 28-07

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).

2.3 Mandatory ONSSA Documents

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

2.4 ONSSA Control Procedure — 4 Steps

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 ❌

2.5 Regulatory / Control Authorities

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

2.6 Critical Points of Attention

🏺 CATEGORY 3 — HANDICRAFT & RUGS

3.1 HS Codes & Import Duties

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 %

3.2 Mandatory Documents

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

3.3 Regulatory / Control Authorities

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

3.4 Critical Points of Attention

👜 CATÉGORIE 4 — CUIR & MAROQUINERIE

4.1 HS Codes & Import Duties

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 %

4.2 Mandatory Documents

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

4.3 Regulatory / Control Authorities

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

4.4 Critical Points of Attention

🔬 CATEGORY 5 — SURGICAL INSTRUMENTS

5.1 HS Codes & Import Duties

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 %

5.2 Main Regulation: Law No. 84-12 on Medical Devices

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.

5.3 DMP Registration File — Required Documents

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

5.4 DMP Registration Timelines

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

5.5 Regulatory / Control Authorities

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

5.6 Critical Points of Attention

⚽ CATEGORY 6 — SPORTS EQUIPMENT

6.1 HS Codes & Import Duties

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

6.2 Mandatory Documents

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

6.3 Regulatory / Control Authorities

Organization
Role
ADII (Customs)
Main customs clearance
IMANOR
Moroccan standards for regulated sports equipment (sports shoes, sports textiles)
MCINET
Market surveillance and import compliance

6.4 Critical Points of Attention

🏭 CATEGORY 7 — MANUFACTURED PRODUCTS

7.1 HS Codes & Import Duties by Subcategory

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

7.2 Mandatory Documents by Subcategory

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

7.3 Regulatory / Control Authorities by Subcategory

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

7.4 CoC Procedure (Certificate of Conformity) — Regulated Industrial Products

The Certificate of Conformity at Origin (CoC) is MANDATORY for all regulated industrial products. It must be obtained BEFORE shipment from Pakistan through a certification body accredited by MCINET.
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

7.5 ANRT Approval Procedure — Telecom Equipment

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

7.6 Critical Points of Attention