Morocco - Country Commercial Guide
Import Tariffs
Last published date:

Under the U.S.-Morocco FTA, which went into effect in 2006, most tariffs on qualifying consumer and industrial goods were immediately eliminated.  For a very limited number of products, tariffs will be phased out over a period leading up to the FTA’s full implementation on January 1, 2023.   To obtain information about tariffs on individual U.S.-origin products exported to Morocco consult the FTA tariff tool

The USMFTA also establishes market access to services, intellectual property protection, a predictable legal framework for U.S. investors, open and fair government procurement, and strong protections for labor and environment.

If the imported good is an unfinished product requiring further processing or assembly in Morocco, duties on it may be reduced further.  Import duties on the limited number of products facing tariff phase-outs over time vary from 2.5 percent to 35 percent.  Imported goods are also subject to a Value Added Tax (VAT), which varies from 0 to 20 percent.  In contrast, the VAT is not always charged on locally produced goods (e.g., corn) or on some vehicles used for international transportation (e.g., moving vans).

A para-fiscal tax of 25 percent on imports applies to finance activities, such as technical inspections for export goods, economic and export promotion, industrial development, and small-scale production.  All merchandise imports qualifying for special customs procedures or concessions granted in the context of officially approved investment programs, legislative provisions or special regulations, and preferential status under trade agreements between Morocco and other countries, are exempt from the para-fiscal tax.

Please visit  Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.