A Moroccan export commercial invoice must include: Seller: company name, address, ICE, RC, IF Buyer: company name and full address abroad Invoice number and date Precise description of the goods (designation, reference, HS code if possible) Quantities (in units, kg, m², etc.) Unit price and total before tax in the currency used Applicable Incoterm (e.g., "FOB Casablanca Incoterms 2020") Payment terms (60-day transfer, CREDOC at sight…) Country of origin of the goods Bank domiciliation number (if value > 10,000 MAD) The invoice must be in French or English for non-Arab countries. For Arab countries, an Arabic version is often required.
Pro forma invoice: a preliminary document sent before delivery. It is used to: Allow the buyer to obtain a letter of credit or complete import formalities Serve as the basis for bank domiciliation (DI/DOM) Establish the order terms before formal acceptance The pro forma invoice bears the mention "Pro Forma Invoice" and specifies a validity period (generally 30 to 60 days). Final commercial invoice: issued after shipment, it legally binds both parties. It is the document presented to customs for clearance. It must correspond exactly to the goods shipped. If there is a discrepancy between the pro forma and the final invoice (quantity, price), an adjustment note is required.
Some countries require the commercial invoice to be legalized by their consulate in Morocco before shipment. Countries mainly concerned: Algeria, Libya, certain sub-Saharan African countries, certain Arab countries. Consular legalization: 1. Present the original invoice to the importing country's consulate in Rabat or Casablanca 2. Pay the consular fees (variable: 50 to 500 USD) 3. Affixing of the consular stamp and signature 4. Timeframe: 1 to 5 working days Consular invoice: some countries (Saudi Arabia, Kuwait) have specific invoice forms to fill in per their format, to be legalized afterwards by their embassy or the Chamber of Commerce. CCIM (Chamber of Commerce) certification may be required in addition to legalization.
The number of invoice copies varies by destination country and mode of transport: | Destination | Minimum copies | |---|---| | European Union | 3 (original + 2 copies) | | USA | 3 originals | | Arab countries (GZALE) | 3 to 5 depending on the country | | Morocco (import) | 3 originals | | Sub-Saharan Africa | 4 to 6 (including consular legalization) | In practice, it is advisable to prepare 6 copies: 3 for the customs file, 1 for the bank, 1 for the freight forwarder, 1 to keep in your archives. For high-value transactions or documentary credits, the bank may require signed original copies (no photocopies).
If an error is discovered on an invoice after the DUM has been filed, the procedure depends on the stage: Before clearance: the freight forwarder can file a corrective DUM and replace the erroneous invoice. The ADII requests an explanatory note. After clearance: Issue a corrective invoice (or debit/credit note) referencing the original invoice and the nature of the correction Inform the domiciliation bank if the correction affects the amount to be repatriated File a supplementary DUM with the ADII if the correction affects the duties due Note: an invoice corrected after clearance may trigger a post-clearance audit by the ADII. Never correct an invoice without documenting the correction process.
An ADII visa on the invoice (ADII stamp and signature) is required for certain export categories: Preempted goods: products subject to the State's right of preemption (works of art, antiques, certain mining products) Exports under a special regime: ATPA (verification of discharge) Definitive export of strategic raw materials: phosphates, ores (OCP) Subsidized agri-food products: certain foodstuffs with a subsidized export price For ordinary exports, the ADII visa on the invoice is not required — the DEM in BADR is sufficient. The visa procedure is carried out at the relevant ADII export customs office.
Moroccan exporters may invoice in foreign currency (EUR, USD, GBP…) — it is even recommended for export markets. Implications: Office des Changes: Proceeds must be repatriated in the invoice currency (or its equivalent) The repatriated amount is checked against the amount of the domiciliation invoice Moroccan accounting: Recorded at the exchange rate of the day of the invoice (Art. 67 CGI) Year-end adjustment (asset/liability translation differences) Exchange result recorded upon collection Exchange risk: if the dirham appreciates between invoicing and collection, the exporter loses in MAD. A forward hedge with the bank is recommended for amounts > 500,000 MAD.
The packing list is the document describing, package by package, the contents of a shipment. It complements the commercial invoice. Mandatory elements: Header: seller, buyer, invoice reference, date For each package: package number, description of the goods contained, quantity, product references Dimensions: length × width × height in cm Gross weight (including packaging) and net weight (goods only) in kg Totals: number of packages, total gross weight, total net weight, total volume (m³) Markings: handling instructions (fragile, this side up, keep dry…) The packing list is used by customs for physical inspection (red circuit), by the carrier to calculate freight, and by the buyer upon receipt.
The weight certificate is a document issued by an independent body (an official weighing in the presence of a surveyor) certifying the exact weight of a shipment. It is required for: Bulk products: cereals, ores, phosphates, sugar, oils — weighed on an approved scale at the port Quota products: European quotas (tomatoes, citrus) where weight is the basis of the quota Weight disputes between exporter and buyer Bodies authorized in Morocco: SGS Maroc, Bureau Veritas Maroc, Intertek Maroc. The analysis certificate (chemical certificate) is required for chemical, agri-food and pharmaceutical products — it attests that the composition complies with contractual specifications.
Some importing countries require a pre-shipment inspection (PSI) carried out by an independent body accredited in the exporting country. Countries concerned: certain African countries (Togo, Senegal, DRC) and a few Asian countries. Objective: verify the compliance of the goods (quality, quantity, price) before shipment to prevent fraud. Bodies accredited in Morocco: SGS, Bureau Veritas, Intertek, Cotecna. Inspection report (Clean Report of Findings): issued after a satisfactory inspection. Without this document, the importing country's customs may refuse entry to the goods. The inspection must be ordered at least 5 working days before shipment. The costs are generally borne by the exporter.
The Bill of Lading (B/L) is the maritime transport document. Several types exist: By the status of the goods: On Board: confirms that the goods are loaded on board the vessel. Required for documentary credits (L/C). Received for Shipment: confirms receipt by the carrier but not yet loaded. Insufficient for an L/C. By negotiability: Order B/L (To Order): negotiable, endorsable — allows transfer of ownership by endorsement Straight B/L: non-negotiable, delivered directly to the named buyer Bearer B/L: whoever holds it owns the goods (rare, high risk) Documentary credits (L/C) generally require an on-board, to-order, clean B/L.
In consolidated maritime transport (LCL — Less than Container Load), two levels of bills of lading coexist: Master B/L: issued by the shipping line (CMA-CGM, MSC, Maersk…) to the freight forwarder/consolidator. It covers the entire container. The end buyer is generally not named on it. House B/L: issued by the freight forwarder/consolidator to the individual shippers whose goods are grouped in the same container. This is the document the Moroccan exporter gives to its buyer. Risk: if the consolidator disappears or goes bankrupt, the buyer holding the House B/L cannot claim the goods from the shipping line (which only knows the Master B/L). Protection: always check the consolidator's solvency or use FIATA B/Ls (Freight Forwarder's B/L), which benefit from international guarantee coverage.
Telex release (or Express B/L / Electronic Release): The seller waives the paper B/L. The shipping line sends an electronic message (telex) to the destination port authorizing delivery without presentation of an original. The goods are released upon simple identification of the buyer. Advantage: immediate delivery on arrival without waiting for the originals to be sent by courier (typically 10 to 15 days via DHL). Sea Waybill: A non-negotiable, straight document. The goods are delivered to the named company without presentation of an original. When to use telex release: transactions between companies of the same group, sales with advance payment, a trusted buyer with an established track record. Never use it for a documentary credit (which requires the originals).
The UCP 600 rules of the ICC (applicable to documentary credits) set precise requirements for bills of lading: Art. 20 UCP 600: the B/L presented must indicate the carrier's name, be signed by the carrier or its agent, and bear the "on board" notation Originals: the L/C may require 2 or 3 originals (the full set). Presenting a single original is generally sufficient if the L/C does not specify Cleanliness (Clean B/L): no clauses noting defects in the condition of the goods (e.g., "cartons damaged" makes the B/L "foul" = rejected by the bank) Shipper: must correspond exactly to the L/C beneficiary (the Moroccan exporter) Notify party: generally the buyer or its bank A non-compliant presentation can be rejected by the issuing bank even if the goods themselves are compliant.
The electronic bill of lading (e-B/L) is a dematerialized version of the paper B/L, with the same legal value. Several platforms exist: Bolero, essDOCS, WaveBL, CargoX. Situation in Morocco: the e-B/L is still not widespread in Moroccan ports. The major ports (Tanger Med) and shipping lines (MSC, CMA-CGM, Maersk) are gradually rolling out this service. Advantages: eliminates the risk of losing originals, immediate release at destination, reduced costs (no courier needed to send originals). Limitations: requires both parties (exporter and importer) and their banks to use the same platform. Not all documentary credits are compatible with e-B/Ls. In 2024, the e-B/L represents about 5% of global maritime transactions.
The Charter Party B/L (CP B/L) is issued when a vessel is chartered in full (charter party = charter contract). It is used for bulk cargo (grain, ores, phosphates, oil, cement). Particularities: It incorporates the terms of the charter party by reference It is generally not accepted in standard documentary credits (unless the L/C expressly provides for it) It can be to order or straight Moroccan use: OCP (phosphates), ONE (Office National de l'Électricité, coal imports), grain millers (cereal imports). The CP B/L differs from the standard liner B/L, issued for ordinary container shipments.
The LTA (Lettre de Transport Aérien) or AWB (Air Waybill) is the transport document for air freight. Key differences from the maritime B/L: Non-negotiable: it is not a document of title. The buyer is identified from issuance (named consignee) Non-endorsable: cannot be transferred to a third party Direct delivery: the goods are handed to the named consignee without presentation of the original document Speed: instant issuance, no waiting for originals Implications for documentary credit: the LTA is accepted in L/Cs under specific conditions (Art. 23 UCP 600) but its non-negotiable nature makes it less secure than the maritime B/L. Master AWB vs House AWB: same logic as the maritime B/L for air consolidations.
The CMR (Convention relative au Contrat de Transport International de Marchandises par Route) governs international road transport in 55 signatory countries, including Morocco and all European countries. CMR consignment note: 4 copies: 1 for the shipper, 1 travels with the goods, 1 for the carrier, 1 for customs Non-negotiable (a document of proof, not a document of title) The carrier's signature stands as acknowledgment of receipt in good condition, subject to reservations Carrier liability (CMR): limited to 8.33 SDR/kg of lost or damaged goods. For higher values, declare a special value in the CMR. In Morocco, road transport to the EU passes through the ports of Tanger Med or Ceuta (ferry) — the CMR is issued at departure from Morocco and remains valid until the European destination.
The FBL (FIATA Multimodal Transport Bill of Lading) is a bill of lading issued by a freight forwarder that is a member of FIATA (the International Federation of Freight Forwarders Associations) for multimodal transport (combining road, sea, air, rail). Advantages: Covers the entire transport chain (door to door) under a single document Negotiable: unlike the AWB or the CMR, it can be to order Accepted in documentary credits (if the L/C provides for it) FIATA guarantees an indemnification fund if the issuing freight forwarder defaults In Morocco: the major freight-forwarding agencies (Maersk/Damco, Ceva Logistics, DHL) issue FBLs. For small exports, the freight forwarder's House B/L is generally sufficient.
The EUR.1 certificate (movement certificate) proves Moroccan preferential origin for exports to the EU and the other signatory countries of the Pan-Euro-Med protocol. ADII procedure: 1. The customs broker files the request at the export customs office 2. Documents required: DEM + invoice + proof of origin (material invoices, production file) 3. The ADII agent checks the applicable origin rule (HS heading change or added value ≥ 40%) 4. Affixing of the official stamp and signature 5. Timeframe: 1 to 2 working days (normal circuit), a few hours (OEA) Validity: 10 months from the date of issuance EUR.1 issued retrospectively: can be issued after shipment in case of urgency, with the mention "issued retrospectively"
The invoice declaration (or origin declaration) is an alternative to the EUR.1 that can be used in two cases: Case 1 — Approved exporter: An exporter holding an Exportateur Agréé (EPA) ("Approved Exporter") approval issued by the ADII can affix the origin declaration on its own invoice, without going through the customs office. A standard text must be used. Case 2 — Low value: For shipments whose FOB value does not exceed 6,000 EUR (the Morocco-EU FTA threshold), any exporter can make an invoice declaration, even without approval. Text of the declaration: in French or the language of the destination country, the official text of Morocco-EU Decision 2/2004 (Article 22). The declaration must be dated and signed.
The REX (Registered Exporter) system is gradually replacing the Form A (GSP) certificate for exports to the EU from countries benefiting from the GSP (Generalized System of Preferences). How it works: The exporter registers in the EU's REX database (via its country's customs authority) Once registered, it issues its own invoice declarations citing its REX number No need for a Form A certificate for each shipment In Morocco: with the Morocco-EU FTA, Morocco is no longer eligible for the EU's GSP for most products. REX is instead used for Moroccan exports to other countries that apply GSP (Canada, Australia, Japan).
The Form A (Certificate of Origin Form A) is the preference certificate used within the GSP (Generalized System of Preferences), granted by certain developed countries to developing countries (including Morocco in certain categories). Countries accepting the Moroccan Form A: USA, Canada, Japan, Australia, New Zealand, Russia, Korea, Turkey (outside the FTA), Switzerland… Issuance in Morocco: the CMPE (Commission Marocaine des Prix à l'Export) or the Chamber of Commerce issues the Form A upon presentation of the DEM + proof of origin. Difference EUR.1 vs Form A: EUR.1 = bilateral preferential regime (FTA). Form A = unilateral regime (GSP, the country granting the preference can withdraw it).
The non-preferential certificate of origin certifies the Moroccan origin of goods without conferring any right to preferential tariffs. It is required by certain countries for administrative reasons (statistics, licenses, exchange control). Issuance in Morocco: Chambre de Commerce, d'Industrie et de Services (CCIS) of the relevant city Documents required: commercial invoice + packing list + DEM (if available) + manufacturer's origin attestation for industrial products Timeframe: 24 to 48 hours Cost: approximately 150 to 300 MAD per certificate For certain Arab countries (Saudi Arabia, Oman), the certificate of origin must be legalized by the relevant consulate after issuance by the CCIS.
Pan-Euro-Med diagonal cumulation allows a product to cumulate the origins of several countries belonging to the Pan-Euro-Med protocol to satisfy the preferential rules of origin. Practical example for a Moroccan exporter: A Moroccan manufacturer imports fabric from Turkey (Turkish origin), processes it in Morocco (garment-making), and exports to the EU. Thanks to diagonal cumulation: If the Turkish fabric + Moroccan processing = preferential origin under the Pan-Euro-Med protocol → the exporter can obtain a EUR.1 and export to the EU duty-free Pan-Euro-Med network countries: EU, Morocco, Tunisia, Algeria, Egypt, Jordan, Lebanon, Israel, West Bank, Turkey, the Faroe Islands, EFTA (Switzerland, Norway, Iceland, Liechtenstein). Condition: each country of origin must have a preferential agreement with the destination country.
The ATR.1 (Attestation de Circulation des Marchandises) is the preferential certificate of origin used under the Morocco-Turkey agreement (signed 2004). It differs from the EUR.1 on several points: | Feature | EUR.1 | ATR.1 | |---|---|---| | Agreement concerned | Morocco-EU | Morocco-Turkey | | Validity | 10 months | 4 months | | Issued by | ADII | ADII | | Format | Common form | Specific form | | Rules of origin | Pan-Euro-Med Protocol | Bilateral protocol | Particularity of the ATR.1: it simply proves that the goods are "in free circulation" in one of the two countries (Morocco or Turkey), which is different from a strict rule of origin. Certain industrial products transit from Turkey to Morocco with an ATR.1 even if they are of third-country (Asian) origin.
Certain Moroccan exports require specialized certifications managed by dedicated bodies. Slimane guides you but does not replace these bodies — consult them directly for any official procedure. ONSSA (Office National de Sécurité Sanitaire des Aliments) Competent for plant products (fruits, vegetables) and products of animal origin (meat, fish, milk, honey). → Phytosanitary or sanitary certificate mandatory before export → Approval of the exporting establishment required for processed products → Contact: onssa.gov.ma | Regional delegations IMANOR (Institut Marocain de Normalisation) Competent for products subject to mandatory standardization on import (cement, appliances, toys, cables, PPE). → NM conformity certificate required at customs → Contact: imanor.gov.ma Halal certification Mandatory to export to Gulf countries, Indonesia, Malaysia. → Issued by approved bodies (IMANOR/ACHM, or recognized international bodies) The procedures, timelines and requirements of these bodies change regularly. Always check the official websites or contact the relevant delegation directly.
The Crédit Documentaire (L/C) is the most secure international payment instrument. There are several types: Revocable L/C: can be cancelled by the issuing bank without the beneficiary's agreement. Rare, not recommended. Irrevocable L/C: can only be modified with the agreement of all parties (UCP 600 standard) Confirmed L/C: the Moroccan advising bank commits to pay even if the foreign issuing bank defaults Sight L/C: immediate payment upon compliant presentation of documents Usance L/C: deferred payment (e.g., at 90 days from the document presentation date) Red Clause L/C: advance to the exporter before shipment Standby L/C: payment guarantee in the event of default (a guarantee function)
Documentary collection is less secure than an L/C but safer than a simple transfer. The bank handles the documents but does not guarantee payment. D/P (Documents against Payment): The buyer's bank only releases the documents (B/L) after payment. The buyer cannot take the goods without paying. Typical timeframe: on sight. D/A (Documents against Acceptance): The bank releases the documents against acceptance of a bill of exchange (a commitment to pay at maturity — 30, 60, 90 days). The buyer takes the goods before paying. Risks: D/P: the buyer may refuse the documents, leaving the goods stranded at the port D/A: if the buyer goes bankrupt after taking the goods, the exporter is not paid Governed by the ICC's URC 522 (Uniform Rules for Collections).
Bank guarantees are written commitments by a bank to pay a beneficiary if the debtor fails to meet its contractual obligations. Bid Bond: Issued when responding to a tender. Guarantees that the company will honor its bid if selected. Amount: 1 to 5% of the contract. Performance Bond: Guarantees that the seller will perform its contractual obligations. Amount: 5 to 10% of the contract. Advance Payment Bond: Covers the advance paid by the buyer — if the seller does not deliver, the buyer is reimbursed. Amount = amount of the advance. International format: ICC's URDG 758 for demand guarantees.
Documentary credits are communicated between banks via the SWIFT network (Society for Worldwide Interbank Financial Telecommunication). The main messages: MT700: opening of a documentary credit by the issuing bank to the advising bank MT710: notification of the L/C by the advising bank to another bank (when the Moroccan bank has to re-notify) MT740: authorization to reimburse (the issuing bank instructs its reimbursing bank) MT742: reimbursement claim by the Moroccan bank that has paid the beneficiary MT760: issuance of a bank guarantee (Standby L/C or Bank Guarantee) MT799: free-format SWIFT message (pre-advice, various confirmations) The Moroccan exporter must check the content of the MT700 to ensure the L/C's terms exactly match what was negotiated with the buyer.
For international payments by transfer (the most common, outside of L/Cs), two SWIFT messages dominate: MT103 (customer transfer): A transfer order from a client (importer) to a beneficiary (Moroccan exporter). This is the message the Moroccan bank receives when a foreign buyer settles an invoice. It contains: amount, currency, details of the ordering party and beneficiary, charges (SHA/OUR/BEN), reference. MT202 (bank-to-bank transfer): Used for cover transfers between correspondent banks (invisible to the client). BIC and IBAN: To receive an international transfer to a Moroccan bank, the exporter must provide its Moroccan IBAN (24 characters) and its bank's BIC/SWIFT code. Standard timeframe: 1 to 3 working days within the SEPA zone, 3 to 5 days outside SEPA.