BADR (Base Automatisée des Douanes en Réseau) is the centralized IT platform of the Administration des Douanes et Impôts Indirects (ADII), operational since 2007. All Moroccan customs clearance is digitized in this system. Access: BADR is reserved for approved customs brokers (freight forwarders). Importers and exporters cannot access it directly — they must go through an approved freight forwarder holding an electronic certificate. The ADII offers a Portail Négoce interface allowing operators to track their declarations in progress. To access BADR as a freight forwarder, an ADII approval and an electronic authentication certificate are required.
The DUM is the central document of Moroccan customs clearance. It has 54 standardized fields, and the mandatory ones include: Field 1: customs regime (IM4, EM, ATPA, etc.) Field 8: consignee (importer) with ICE and RC numbers Field 14: customs broker (freight forwarder) with approval number Field 31: precise description of the goods Field 33: NdSH code (harmonized nomenclature) with 10 digits Field 46: statistical value in MAD Fields 47-49: calculation of duties and taxes due An incomplete DUM or one containing errors can trigger a red circuit (physical inspection) or a customs reassessment.
The NdSH (Nomenclature des Droits de Sortie et des droits à l'Harmonie) is the Moroccan customs classification based on the World Customs Organization's Harmonized System (SH), to which national subdivisions are added (a 10-digit code instead of 6). How to find it: 1. Consult the online ADII Customs Tariff (tarif.douane.gov.ma) 2. Search by keyword (in French or Arabic) or browse the chapters 3. Use the ADII's classification service (paid binding consultation) 4. Refer to the classification opinions published by the WCO An incorrect code can trigger a reassessment with recovery of duties + penalties of 50 to 100% of the evaded duties.
After a DUM has been filed in BADR, the possible corrections depend on the processing stage: Before the customs visa: free correction in BADR by the freight forwarder (certain fields only). After the visa, before release: filing of a corrective declaration with the customs inspector. Supporting documents are required. No penalty if the correction is spontaneous and made in good faith. After the goods are released: filing of a supplementary declaration within 10 days. A duty reassessment may be issued with late-payment interest (1% per month of delay). Never fail to correct an error once discovered — the ADII's post-clearance audits cover 5 years of history.
Customs declarations and their supporting documents must be kept for 10 years from the date the DUM was registered. This obligation covers: The DUM itself (and its annexes: invoices, B/L, certificates) Preferential-origin documents (EUR.1, ATR.1, invoice declarations) Documents relating to economic regimes (ATPA, bonded warehouse, transit) ONSSA sanitary and phytosanitary documents Any drawback account statements Failure to comply with this obligation constitutes a customs infraction and may be sanctioned. The ADII can carry out a post-clearance documentary audit up to 5 years after clearance.
DUM rectificative ("corrective DUM"): corrects a material error in an existing DUM (wrong NdSH code, incorrect value, imprecise description). It replaces the original DUM. It may only be filed within a limited period after clearance. DUM complémentaire ("supplementary DUM"): filed when the declared goods were not complete at the time of clearance (partial delivery, final quantity known after weighing). It is added to the main DUM. Déclaration d'office ("ex officio declaration"): in the event of an infraction found by the ADII, the ADII issues an "ex officio DUM" with a reassessment. The operator can contest it within 30 days. In practice, it is up to the customs broker to manage these procedures with the competent inspector.
The growth of e-commerce has led the ADII to adapt its procedures: Postal parcels < 1,000 MAD: customs exemption, no DUM required Parcels from 1,000 to 5,000 MAD: simplified declaration with Barid Al-Maghrib Parcels > 5,000 MAD: full DUM required via a customs broker For express freight (DHL, FedEx, TNT), providers have accelerated clearance procedures ("express freight") with simplified DUMs for repetitive shipments < 25,000 MAD. The ADII has launched a single-window e-commerce pilot project in Casablanca to streamline B2C imports, particularly from China (Temu, Shein, AliExpress).
To allow the customs broker to prepare the DUM, the importer/exporter must provide: For export: Final commercial invoice (at least 3 copies) with the precise FOB value Detailed packing list Bank domiciliation number (if value > 10,000 MAD) EUR.1 or invoice declaration if the destination is the EU/an FTA country ONSSA/IMANOR certificates if required For import: Supplier invoice + packing list Original B/L (bill of lading) or telex release Bank import declaration (DI) Conformity certificates / sanitary certificates depending on the product
IM4 (Mise à la Consommation) ("release for consumption") is the standard regime for definitive imports. Procedure: 1. Arrival of the goods at the port/airport — handled by the shipping agent 2. The customs broker files the IM4 DUM in BADR 3. BADR assigns a circuit: blue (direct release), yellow (documentary control), red (physical inspection) 4. Payment of duties (customs duty + VAT + taxes) — by transfer or certified check 5. Issuance of the electronic Bon à Enlever (BAE) ("release order") 6. Removal of the goods from the port facilities within the deadlines (or demurrage applies) Duties are due as soon as the DUM is filed. In the event of a later corrective declaration, late-payment interest accrues.
ATPA allows raw materials, components or semi-finished goods to be imported with suspension of customs duties and VAT, processed in Morocco, and then re-exported as finished products. Access conditions: Be a Moroccan manufacturer or processor (not a trader) Apply for ATPA approval from the ADII Regional Directorate Commit to production and export over a minimum of 3 years Bank guarantee covering the suspended duties Advantages: Duties and VAT suspended (significant cash-flow savings) Discharge period of 12 to 24 months (time to process and export) Typical users: textiles, automotive wiring harnesses, value-added agri-food industry.
The discharge deadline for ATPA (the deadline to re-export processed products) is generally set at 12 months, renewable once for lengthy production runs (shipbuilding, aeronautics). Discharge: ATPA is discharged when the exporter presents the final export DUM proving that the goods imported under ATPA were indeed used in the exported products. Non-compliance with the deadline: If the goods are not re-exported within the allotted time, the importer must pay the duties and taxes normally due, plus a penalty of 5 to 15% of the duties. In the event of a serious irregularity (diversion), confiscation and criminal prosecution apply.
A bonded warehouse allows foreign goods (not yet cleared) or goods intended for export to be stored with duties suspended. Several types exist: Public warehouse: managed by the ADII or approved operators in ports (ANP) and airports Private warehouse: managed by the importer on its own premises, under ADII supervision Special bonded warehouse: free zones, export industrial zones Storage period: 6 months, renewable (2 years maximum without release for consumption) Use: ideal for importers who resell to several customers (avoids paying duties all at once), or for distributors who store goods before exporting to third countries.
Customs transit allows goods to pass through Moroccan territory under customs control, without payment of duties. T1 transit: non-Moroccan goods in simple transit (e.g., a container going from Tanger Med to Algeria or Mauritania). A bank or transit guarantee is mandatory. T2 transit: transit of goods of preferential origin (e.g., EU products crossing Morocco toward another country under an EU agreement). Proof of origin is maintained. Procedure: a transit DUM is filed in BADR when the goods enter the territory — discharged upon exit. Customs seals must not be broken during transit. Main use: Tanger Med as a transit hub toward sub-Saharan Africa.
Drawback is a mechanism allowing recovery of customs duties paid on imported raw materials, when the finished products made from those inputs are later exported. Difference from ATPA: under ATPA, duties are never paid (suspension). Under drawback, they are paid and then refunded after export. ADII procedure: 1. Pay import duties normally 2. Process the raw materials 3. Export the finished products (DEM in BADR) 4. File a drawback claim with the ADII with production supporting documents 5. The ADII issues a refund check (average time: 6 to 12 months) Filing deadline: the claim must be filed within 3 years of the import.
Morocco's Zones Franches d'Exportation (ZFE) ("Export Free Zones") — Tanger Free Zone, Kénitra Atlantic Free Zone, Casablanca Finance City… — benefit from a special customs regime: Import into a ZFE: total suspension of customs duties and VAT Export from a ZFE: exempt from export duties Sales into the Moroccan local market: subject to normal duties and VAT (treated as an import) Companies in a ZFE also benefit from tax advantages (0% corporate tax for 5 years, then 8.75% for 20 years) and accelerated customs procedures via single windows. The ADII maintains a permanent presence in the ZFEs (resident customs officers).
When the transaction value (price paid or payable) cannot be used (relationship of dependence, doubt about accuracy), the ADII applies the subsidiary methods in sequence (Art. 23-28 of the Customs Code): 1. Transaction value of identical goods 2. Transaction value of similar goods 3. Deductive method (local sale price - profit - local costs) 4. Computed method (production costs + profit) 5. Fallback method (reasonably available data) In practice, the ADII maintains a reference value database for commonly imported products (vehicles, electronics, textiles). If your declared price is lower than the reference value, you will need to provide justification.
When the seller and buyer are related companies (same group, same shareholders), the ADII may challenge the transaction value if it suspects the price was influenced by this relationship. Risks: Upward revaluation of the customs value → recovery of duties + penalties Simultaneous action by the DGI (tax administration) for off-market transfer pricing Protection: the importer can demonstrate that the intragroup price is at arm's length by presenting a comparables study, transfer-pricing documentation (mandatory for groups with > 500 M MAD turnover), or by requesting an advance pricing agreement (APP) from the DGI.
Under the WTO customs valuation agreement (Article 8), royalties and license fees must be included in the customs value if: 1. They relate to the imported goods (e.g., a license to manufacture a product under a foreign brand) 2. And the buyer is required to pay them as a condition of the sale Not included: royalties paid for the right to resell in the importing country (agent commissions, distribution rights) are generally not included. In practice, the ADII requires the declaration of any royalty related to the goods in the DUM. Omission constitutes a false value declaration subject to sanctions.
Import VAT follows the same rates as domestic VAT in Morocco: | Rate | Products concerned | |---|---| | 0% | Staple consumer products (flour, sugar, milk, cooking oil) | | 7% | Water, medicines, medical equipment, agricultural inputs | | 10% | Petroleum products, hospitality, catering | | 14% | Edible fats, construction materials | | 20% | Standard rate (everything not listed above) | For capital goods, import VAT can be suspended (the "buandier" regime) if the company is in a chronic VAT-credit situation. An exemption request is submitted to the DRI (Regional Tax Directorate).
Importing used vehicles is subject to a specific ADII procedure. Example calculation for a 2-year-old passenger car with an invoiced value of 80,000 MAD: Valuation basis: The value used is the new catalog price in Morocco × a depreciation coefficient (per the ADII schedule) Typical coefficient: 70% for a 2-year-old car → customs value: 80,000 × 1/0.7 × 0.7 = 80,000 MAD Duties: Customs duty: 40% × 80,000 = 32,000 MAD Domestic consumption tax (TIC): depending on engine size (e.g., 3,000 MAD for < 1600 cm³) VAT: 20% × (80,000 + 32,000 + 3,000) = 23,000 MAD Total duties and taxes: ~58,000 MAD on an 80,000 MAD car MRE benefit from a partial exemption on their personal vehicle upon permanent return.
The 0.25% parafiscal tax (also called the customs stamp duty) is levied on all imports based on the CIF customs value. It funds the ADII's operating budget. This tax is calculated automatically in BADR and paid at the same time as customs duties and import VAT. It is not recoverable (not deductible from VAT). For exports, a similar tax exists (a 0.5% inspection duty) for products subject to prior inspection (food products, regulated chemical products). This tax should not be confused with ONSSA taxes (0.5% to 1% for phytosanitary inspection) or bureau de contrôle des exportations (BCE) taxes.
Morocco has an antidumping and countervailing measures mechanism compliant with the WTO, managed by the Ministry of Commerce and Industry. Procedure: a Moroccan industry may file an antidumping complaint if it believes a foreign country is exporting to Morocco at prices below cost. An investigation is opened (duration: 12 to 18 months). Historically affected products: steel (originating from China, Turkey), cement, textiles, ceramics. Antidumping duties: added to normal customs duties — can range from 10% to 60% of the value depending on the country of origin and the product. To check whether a product is subject to antidumping measures: consult the ADII Customs Tariff or the Moroccan Official Gazette.
Step 1 — Ship arrival: the shipping agent notifies the importer. The cargo manifest is filed with the ADII. Step 2 — DUM filing: the customs broker enters the DUM in BADR (NdSH code, value, scanned supporting documents). Step 3 — Circuit assignment: BADR assigns blue (direct release), yellow (documentary control) or red (physical inspection). Step 4 — Blue circuit: payment of duties → electronic BAE → release. Step 5 — Yellow circuit: original documents filed with the ADII → verification (1-2 days) → payment → BAE → release. Step 6 — Red circuit: appointment for physical inspection with an inspector → weighing, counting, sampling → documentary check → payment → BAE. Typical timeframes: blue = ½ day, yellow = 1-2 days, red = 3-7 days (depending on complexity).
BADR automatically assigns the circuit based on a multi-criteria risk analysis: Determining factors: Operator profile: history, past compliance, OEA status Product profile: sensitive product (food, electronics, medicines, strategic raw materials) Country of origin: certain risk countries systematically trigger red Declared value: abnormally low value versus the ADII reference base Mode of transport: postal or express freight = higher risk Red-circuit frequency: operators with a history of irregularities Random selection: a portion of declarations are randomly selected for the yellow/red circuits even without a specific risk indicator.
If the ADII refuses to register a DUM or issues a reassessment notice that the importer disputes, several avenues of appeal exist: Informal appeal: Complaint to the ADII regional director within 30 days — an amicable resolution is common Hierarchical appeal: Appeal to the Direction des Douanes (Rabat) if the regional directorate refuses Judicial appeal: Tribunal Administratif competent for classification or value decisions Tribunal de Commerce for disputes relating to seized goods Interim measures: the importer may request a provisional release under bank guarantee to remove the goods while the dispute is ongoing, avoiding port demurrage.
The ADII has a settlement procedure (transaction) allowing customs infractions to be resolved amicably without going to court: Eligibility: unintentional infractions or those with mitigating circumstances. Excludes cases of serious fraud, forged documents, illicit trafficking. Procedure: 1. The ADII draws up an infraction report (procès-verbal) 2. The importer has 30 days to request a settlement 3. Negotiation of the settlement fine amount (generally 50 to 75% of the maximum fine) 4. Signature of a settlement agreement extinguishing the proceedings 5. Payment of the fine and regularization The settlement route is the fastest and least costly way to resolve a customs dispute.
The ADII may proceed to seize goods in the following cases: False declaration (description, value, origin, quantity) Import without a DUM (smuggling) Prohibited or quota-restricted goods (unlicensed medicines, weapons, counterfeit products) Non-conformity with standards (IMANOR, ONSSA-rejected products) Failure to pay duties within the allotted time Procedure: 1. Seizure report drawn up by the customs officer 2. Goods placed in a customs seizure warehouse 3. Notice to the operator within 48 hours 4. Options: regularization within 30 days (payment of duties + fine), abandonment of the goods, or judicial appeal Goods not claimed within 6 months are sold at auction.
A false customs declaration (incorrect description, undervaluation, forged certificate of origin) is a serious infraction under Moroccan law. Sanctions (Customs Code, Dahir 1977): Recovery of evaded duties × 2 (proportional fine) Imprisonment of 1 to 5 years for serious infractions Imprisonment of 5 to 10 years for organized crime or repeat offenses Confiscation of the goods and the means of transport used Ban on trading for a set period Complicit corrupt customs officers are liable to the same penalties. Since 2020, the ADII's anti-fraud unit has strengthened its post-clearance controls on companies with low declarative risk.
The OEA (Opérateur Économique Agréé) ("Authorized Economic Operator") status is granted by the ADII to companies that meet high standards of customs compliance and supply-chain security. Criteria: Compliance history: no serious customs infraction in the last 3 years Financial solvency: positive results over 3 fiscal years, ability to pay duties Security standards: documented security procedures (warehouse access control, staff management, traceability) Accounting system: an ERP or management system allowing customs operations to be reconstructed Internal customs referent: a person dedicated to relations with the ADII OEA status is accessible to importers, exporters, freight forwarders, carriers and warehouse operators.
The benefits of OEA status in Morocco are significant for frequent operators: Systematic blue circuit: goods released without physical inspection in 95% of cases Simplified procedures: global guarantees deposited instead of per-operation guarantees Dedicated ADII contact: a referent inspector for all your questions Post-clearance controls: documentary checks happen outside of the release process (no blocking of goods) International recognition: OEA mutual-recognition agreement with the EU (Maroc-UE MRA) — advantages in European ports Reduced demurrage: shorter release times = significant savings According to the ADII, OEAs save an average of 2 to 3 days per import operation.
The procedure for obtaining OEA status includes: 1. Application: Application file to the competent Direction Régionale ADII Self-assessment using the ADII OEA questionnaire (100+ questions on security and compliance) 2. Preliminary audit: Inspection of premises (warehouses, offices, IT systems) Interviews with the customs manager and financial management 3. Decision: OEA agreement valid for 3 years (renewable) In the event of deficiencies: corrective action plan within 6 months Average timeline: 6 to 12 months between filing the application and obtaining the certificate. Estimated cost: mainly internal costs of upgrading procedures (no ADII administrative fees).
The OEA certificate can be suspended or withdrawn in the following cases: Temporary suspension: Minor customs infractions (non-declaration, repeated errors) Failure to meet security commitments Major change in the company's structure (merger, acquisition) Definitive withdrawal: Serious infractions (false declaration, fraud, corruption) Insolvency or judicial liquidation Failure to renew eligibility conditions after 3 years Appeal: the operator can contest the suspension/withdrawal with the Direction Générale des Douanes. An adversarial procedure is conducted before any decision. After withdrawal, a 5-year wait is required before a new OEA application can be filed.
The ATA Carnet (Admission Temporaire / Temporary Admission) is an international document allowing the temporary import of professional equipment, exhibition materials and commercial samples without payment of duties, for a period limited to 1 year maximum. Countries accepting the ATA Carnet: more than 80 countries, including Morocco, the EU, the USA, Turkey, Japan. How to obtain it (in Morocco): apply to the CGEM (Confédération Générale des Entreprises du Maroc), which issues ATA Carnets. Use: present the Carnet to customs on entry and exit of the country. The goods must leave unchanged — any sale is subject to normal duties.
Importing medicines and medical devices is subject to specific authorizations: Marketing Authorization (AMM): issued by the Ministry of Health — mandatory for any medicine placed on the market Import license: issued by the Direction du Médicament Approved importer: only companies registered on the Register of Medicine Importers may import At the ADII: present the DUM + import license + analysis certificate for each batch + AMM. Customs may take a sample for analysis at the Laboratoire National de Contrôle des Médicaments. Medical devices (MRIs, stents, catheters…) also require CE marking or national approval.
Morocco is a signatory to the Basel Convention on the control of transboundary movements of hazardous waste. The import of certain waste is strictly regulated. Prohibited: hazardous waste (used lead batteries without approved industrial recycling, used oils, unsorted electronic waste, category-C used textiles) Authorized under conditions: recoverable waste (scrap metal, paper/cardboard, recyclable plastics) with authorization from the Ministry of the Environment + ADII Procedure: application to the Department of the Environment → inspection of the lot in the country of origin → importer approval → DUM with the UN waste code shown Non-compliant shipments are turned back at the foreign shipper's expense.
The ADII has an anti-counterfeiting unit that acts upon referral by rights holders (trademarks, patents, copyrights) or on its own initiative during inspections. Procedure: 1. The rights holder (or its representative in Morocco) files a request for intervention with the ADII (valid 1 year, renewable) 2. If counterfeiting is suspected during a customs inspection, the ADII detains the goods 3. The rights holder is notified within 5 working days to confirm the counterfeiting 4. If counterfeiting is confirmed: final seizure, destruction and prosecution Sanctions: imprisonment (1 to 3 years), a fine of up to 1 million MAD + civil damages. The OMPIC (Office Marocain de la Propriété Industrielle) cooperates with the ADII on these matters.
The Consultation Tarifaire Contraignante (CTC) ("binding tariff ruling") allows an operator to obtain an official decision from the ADII on the tariff classification of a product before importing it. Benefit: avoid any dispute over classification and gain legal certainty for future imports of the same product. Procedure: 1. Written request to the Direction des Droits de Douane (Rabat) with a detailed description of the product, samples, technical data sheets 2. Analysis by the classification department (timeframe: 3 to 6 months) 3. Issuance of a CTC certificate — binding on the ADII for 3 years Cost: administrative fees (approximately 500 MAD). Some complex products require ADII laboratory analysis.
The classification of a composite product (e.g., furniture with an integrated audio system, a cosmetic with an active pharmaceutical ingredient) follows the Harmonized System's General Rules of Interpretation (RGI): RGI 1-5: In the absence of an obvious classification: RGI 3a: classification according to the material/component that gives it its essential character (value, weight, main use) RGI 3b: classification according to the component mentioned last in the nomenclature (the "last" rule) RGI 3c: classification under the heading that gives the highest number Examples: A backpack with an integrated USB port → classified as a backpack (essential character) A phone with integrated professional GPS → classified as a phone (RGI 3a) If in doubt, the CTC (binding ruling) remains the safest solution.
The Procédure Simplifiée de Dédouanement (PSD) ("Simplified Clearance Procedure") allows large approved companies to clear their goods directly on their own premises (industrial warehouses) rather than at border posts. Access conditions: OEA status or an unblemished track record Import volume > 200 DUM/year Warehouse fitted out to ADII standards (delimitation, security, registers) Certified internal customs manager How it works: 1. Advance declaration in BADR before the goods arrive 2. Immediate release upon arrival (without passing through the port) 3. Post-clearance ADII control (quarterly or semi-annual audit) This procedure is used mainly by large industrial operators (automotive, aeronautics, agri-food).
Certain goods are formally prohibited from import into Morocco: Drugs and narcotics (other than approved medicines) Weapons and ammunition without authorization from the Ministry of the Interior Pornographic material (Law 70-03) Explosive materials without a special license GMO products not approved by the Ministry of Agriculture Unregistered pesticides (ONSSA positive list) Protected animal and plant species (CITES Convention) Publications undermining the monarchy, Islam or territorial integrity For products subject to restrictions (quota or license), the list is regularly updated by the Ministry of Commerce in the Official Gazette.
Importing tobacco and alcohol into Morocco is subject to very high excise duties (domestic consumption tax) in addition to customs duties. Tobacco: Customs duty: 40% TIC: 150 MAD/1,000 cigarettes + 18.5% of the value (minimum 750 MAD/kg) Importer: only the SNTA (Société Nationale des Tabacs et Allumettes, an Altadis subsidiary) for commercial tobacco Alcohol: Customs duty: 135% TIC: variable by proof (beer: 900 MAD/hl, spirits: 6,000 MAD/hl of pure alcohol) Importers approved by the Ministry of the Interior only Individuals may import alcohol for personal use within the standard customs exemptions (bottles declared to customs).
Demurrage (surestarie) is the penalty owed to shipping lines, shipping agents or port operators for any delay in removing goods beyond the granted free period. Standard free periods (Tanger Med, Casablanca): Import containers: 7 days free from discharge Export containers: 3 days free from filing Bulk goods: variable depending on the type Demurrage rates (indicative): 30 to 50 USD/day for a 20' container; 60 to 100 USD/day for a 40'. How to avoid it: Prepare the DUM before the ship arrives (pre-clearance) Have the DI and bank documents ready before the vessel calls OEA status for a systematic blue circuit
The MFN (Most Favored Nation) tariff is the standard customs tariff applied by Morocco to imports from WTO member countries with which Morocco has no preferential agreement. WTO principle: any tariff advantage granted to one country must be extended to all other WTO members (except authorized preferential agreements). Countries concerned: China, India, Brazil, Russia, and any country without an FTA with Morocco. Main Moroccan MFN tariffs: 2.5% (raw materials), 10% (inputs), 17.5% (semi-finished goods), 25% (finished goods), 40% (sensitive products). With an FTA (EU, USA, Turkey, GZALE), these rates are reduced (often to 0%) for products originating in partner countries.