Morocco - Customs and duties
In June 1957, import duties were revised from the 12.5% ad valorem rates imposed by the Act of Algeciras. Under amended schedules, duties ranged from 2.5–60% and in some cases were raised as high as 200% ad valorem, with some commodities exempt. The revised rates were designed to reduce imports of nonessential goods and to protect and encourage certain industries. To accomplish this second objective, rates on some raw materials were reduced and those on finished products increased. Export taxes were discontinued in 1971.
The policy of import liberalization that began in 1967 has continued and new commodities have been added to the list of items not subject to quotas. In the 1970 general import program, items not subject to quotas accounted for 75% of the imports. Most goods do not require import licenses. Duties are as low as2.5% and as high as 349% for frozen lamb meat. Value-added taxes are levied at 0-20%. Certain transactions have lower rates of 7% and 14%. Import taxes on machinery and equipment are2.5% or 10%. Agreements between Morocco and the European Community (now the European Union) have provided for mutual tariff concessions. Citrus tariffs were cut 80% by the European Community by the mid-1970s; tariffs on canned fruit and vegetables were reduced more than 50%; and fish products, wine, olive oil, and cereals were given special concessions. In return, Morocco reduced its minimum tariffs by 30% and adjusted quotas on imports to Morocco.
The import tariff does not apply within the free zone of the Port of Tangier.