CUSTOMS DUTIES: SOUTH AFRICA TO MOROCCO

Overview of Customs Duties from South Africa to Morocco

When exporting goods from South Africa to Morocco, exporters must navigate Morocco's customs regulatory framework, which includes tariff duties, Value Added Tax (VAT), and para-fiscal taxes. Morocco maintains a structured customs system designed to facilitate legitimate trade while protecting domestic industries. Understanding these requirements is essential for accurate cost estimation and compliance with Moroccan import regulations.

Morocco's customs duties vary significantly by product category and are determined by the Harmonized System (HS) code classification. Additionally, goods may qualify for preferential treatment under various trade agreements, which can substantially reduce or eliminate applicable duties.

General Duty Rates

The following table outlines typical customs duty rates applied to imported goods in Morocco. Rates vary by HS code classification:

Product Category	Typical Duty Rate Range	Notes
Consumer Goods	Varies by HS code	Rates range from 2.5% to 35% depending on product classification
Industrial Goods	Varies by HS code	Many industrial products benefit from reduced rates under trade agreements
Unfinished Products (requiring further processing)	Reduced rates	Products undergoing assembly or processing in Morocco may qualify for duty reduction
Value Added Tax (VAT)	0% to 20%	Applied to most imported goods; exemptions exist for certain locally-produced items
Para-Fiscal Tax	25%	Applied to most imports to finance technical inspections and export promotion activities

Important Note: For specific tariff rates applicable to your products, consult the Customs Info Database tariff look-up tool available on trade.gov (free registration required), or contact customs experts specializing in Morocco trade regulations.

Required Documentation

Exporters from South Africa must prepare and submit the following documentation to Moroccan customs authorities:

• Commercial Invoice detailing product descriptions, quantities, unit prices, and total invoice value
• Packing List specifying contents, weights, dimensions, and packaging details
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin confirming South African origin of goods
• Import License (if required for specific product categories)
• Product Specifications and Technical Documentation
• Certificates of Compliance or Quality Certificates where applicable
• Customs Declaration Form (Morocco-specific)
• Insurance Documents (if applicable)
• Harmonized System (HS) Code Classification documentation

Important Regulations

Several key regulations govern imports into Morocco that South African exporters must observe:

• Para-Fiscal Tax Exemptions: Goods qualifying for special customs procedures, officially approved investment programs, or preferential trade agreement status are exempt from the 25% para-fiscal tax
• VAT Application: Value Added Tax varies from 0% to 20% and is applied to most imported merchandise. Certain exemptions apply to specific product categories
• Prohibited and Restricted Imports: Morocco maintains restrictions on certain products including hazardous materials, counterfeit goods, and items violating intellectual property rights
• Labeling and Marking Requirements: All imported goods must comply with Moroccan labeling standards, including product information in Arabic and French
• Customs Clearance Procedures: Goods must clear customs inspection before release; delays may occur if documentation is incomplete or products require technical inspection
• Temporary Entry: Temporary imports for exhibitions, repairs, or other temporary purposes may qualify for special customs procedures

Trade Agreements

Morocco participates in several trade agreements that may provide preferential duty treatment for South African exports:

• U.S.-Morocco Free Trade Agreement (USMFTA): While this agreement primarily benefits U.S. exporters, it establishes Morocco's commitment to tariff elimination and market access principles that may influence broader trade relationships
• African Continental Free Trade Area (AfCFTA): As both South Africa and Morocco are signatories to the AfCFTA, goods may qualify for preferential tariff treatment under this agreement, potentially eliminating or reducing duties on qualifying products
• Other Bilateral and Regional Agreements: Morocco maintains trade agreements with various countries and regional organizations that may affect duty rates

To determine whether your products qualify for preferential treatment under applicable trade agreements, verify the Certificate of Origin and consult with customs brokers familiar with Morocco's trade agreement provisions.