What are the import-export requirements in Morocco for a company in 2026?
In Morocco, import-export is free (Law No. 91-14, which replaced Law 13-89) and no general licence is required: all you need is a company registered in the Commercial Register with a suitable corporate purpose, an ICE and a tax identifier. Each import is then domiciled with a bank via PortNet and cleared through customs by a DUM in BADR, while the proceeds of an export of goods sold on an outright sale basis must be repatriated within 150 days at most from the customs imputation. Only regulated products require a licence or a sectoral authorization.
The essentials in 6 points
In shortCompany registered in the Commercial Register (commercial court registry), with an ICE, an IF and a professional tax identifier issued by the DGI
No general licence: a licence only for products subject to restrictions (Law 91-14)
Customs: DUM filed in BADR (ADII), often by a licensed customs broker
Foreign exchange: import commitment domiciled via PortNet; repatriation of export proceeds within the time limits of the IGOC 2026
Taxation: import VAT collected by customs; exports exempt with the right to deduct (Article 92 CGI)
Sectoral authorizations for regulated products (ONSSA, health, product safety)
the information provided in this article is for information purposes only and does not constitute personalized legal advice. We recommend that you consult a qualified legal expert before making any decision. Charikaty provides experts to support you: contact us for free advice.
The operator thus complies with four frameworks: the Customs Code, the IGOC 2026 of the Office des Changes (domiciliation of imports, repatriation of proceeds), the General Tax Code and the sectoral regulations.
What rules govern import-export in Morocco?
| Framework | Reference text | Authority | Scope |
|---|---|---|---|
| Customs | Customs and Indirect Taxes Code (Dahir having force of law No. 1-77-339 of 9 October 1977); Law No. 91-14 on foreign trade | ADII | Tariff, declaration, economic regimes, disputes |
| Foreign exchange | IGOC 2026 of the Office des Changes | Office des Changes, banks | Domiciliation, payment of suppliers, repatriation of proceeds |
| Tax | General Tax Code (CGI 2026) | DGI, ADII (import VAT) | VAT, IS, withholding taxes |
| Sectoral | Specific laws and regulations (food, health, product safety…) | ONSSA, ministries concerned | Standards, authorizations, quotas |
Do you need a registered company to import or export?
To import or export, the operator must:
- Be registered in the Commercial Register kept by the commercial court registry (Law 15-95), with a corporate purpose covering the import-export of the products concerned
- Hold the ICE (the common company identifier, Decree No. 2-11-63), the tax identifier and the professional tax (taxe professionnelle) identifier, assigned by the DGI (TP exempt for the first 5 years)
- Be liable for VAT: a company is liable from the first dirham of turnover
- Open a business bank account and an account on PortNet, the platform for the dematerialization of foreign trade
- Be affiliated with the CNSS, the company's affiliation being obtained at the time of formation, and declare its employees from the first hire (Dahir No. 1-72-184 of 27 July 1972)
There is no register of importers and no importer card: the ICE identifies the company to customs, PortNet and the bank.
How does customs clearance of goods work?
The Customs and Indirect Taxes Code (Dahir having force of law No. 1-77-339 of 9 October 1977), applied by the Customs and Indirect Taxes Administration (Administration des Douanes et Impôts Indirects, ADII), governs:
- The tariff classification of goods according to the Harmonized System
- Import duties (varying according to the product and its origin, reduced or nil under free trade agreements on presentation of a certificate of origin) and the parafiscal import tax of 0.25%
- The DUM (single goods declaration, déclaration unique de marchandises), filed in the ADII's BADR computer system, most often by a licensed customs broker (transitaire agréé en douane) or by the company itself if it is authorized to do so
- Customs economic regimes and customs disputes
Economic regimes useful for exports
- Temporary admission for inward processing (admission temporaire pour perfectionnement actif): import, with duties and taxes suspended, of materials intended to be processed and re-exported
- Customs warehouse: storage with duties suspended pending re-export or release for consumption
- Drawback: refund of the duties paid on import on materials incorporated into products that are subsequently exported; it is reserved for eligible goods, under the conditions of the Customs Code
What foreign exchange rules apply to importing and exporting?
The IGOC 2026, in force since 1 January 2026, defines:
- The payment terms for imports of goods and services, through a Moroccan bank
- The obligation to repatriate export proceeds: for goods sold on an outright sale basis (vente ferme), within 150 days at most from the customs imputation (imputation douanière), according to the Office des Changes
- Exporters' foreign currency accounts, convertible dirham accounts and the categorization of operators
Bank domiciliation
Each import giving rise to a payment is covered by an import commitment (engagement d'importation) (or an import licence for products subject to restrictions) taken out on PortNet and domiciled with the bank before customs clearance. The bank pays the supplier, reconciles the imputed DUM with the payments (clearance, apurement) and reports to the Office des Changes. For exports, it monitors the collection of proceeds and issues the exchange forms (formules de change). The payment itself (supporting documents, services, Incoterms, documentary credit) is detailed in our guide to paying a foreign supplier from Morocco.
What VAT and IS apply to an import-export company?
Import VAT
Import VAT is collected by the ADII at customs clearance (Articles 121 et seq. of the CGI), at the standard rate of 20% or at the reduced rate applicable to the product. It is then deductible by the company under the conditions of Article 101 of the CGI.
VAT on exports
Exports of goods and services are exempt from VAT with the right to deduct (Article 92-I-1° of the CGI). The exporter can purchase free of VAT (en suspension de TVA) (Article 94) and apply for a refund of its VAT credit (Article 103), according to the rules presented in our guide to VAT credit in Morocco.
IS instalments and annual return
Corporate income tax (IS) is proportional in 2026: 20% if net taxable profit is below 100 million MAD, 35% above that. It is paid in 4 instalments of 25% of the previous financial year's tax (Article 170) and declared within 3 months of the year-end (Article 20).
What documents are needed for an import-export transaction?
A standard transaction involves the following documents:
- Detailed commercial invoice (Incoterm 2020, HS code, origin, value)
- Packing list (liste de colisage)
- Bill of Lading (connaissement), Air Waybill (lettre de transport aérien) or CMR
- Certificate of origin to benefit from a free trade agreement
- Sanitary or conformity certificates for controlled products
- DUM filed in BADR and receipts for duties and taxes
- Domiciled import commitment (imports) or exchange forms attesting to the repatriation of proceeds (exports)
These documents are kept for 10 years (Article 211 of the CGI; Law 9-88).
What are the penalties for customs or foreign exchange irregularities?
The Customs Code penalizes the following with fines, confiscation and, in serious cases, prison sentences:
- False declaration (kind, origin, value)
- Undervaluation or concealment
- Smuggling
Failure to domicile, to clear or to repatriate export proceeds constitutes an offence against the foreign exchange regulations (Dahir of 30 August 1949), penalized by the Office des Changes (fines, settlement, prosecution).
How does Charikaty simplify setting up your import-export company?
Charikaty is a private Moroccan legal-tech platform specializing in online company formation. Here is what you need to import or export: a company registered in the Commercial Register with an import-export corporate purpose, an ICE, a tax identifier, a bank account and PortNet access. With Charikaty, the company formation is done entirely online: Law No. 88-17 makes it possible to set up a company electronically, including from abroad (OMPIC negative certificate, articles of association with an import-export corporate purpose signed electronically, filing with the registry, obtaining the IF, ICE and TP from the DGI, CNSS affiliation). It is the simplest and fastest route, with our SARL formation service in Morocco.
With your ICE, you then open your bank account and your PortNet access; we refer you to chartered accountants and customs brokers. More than 250 companies have already been set up with Charikaty.
FAQ: Import-export in Morocco
Is a separate import-export licence required in Morocco?
No. Foreign trade is free (Law 91-14): a company registered in the Commercial Register with a suitable corporate purpose and an ICE is sufficient. A licence is only required for products subject to restrictions, in addition to sectoral authorizations.
Is there a register of importers in Morocco?
No. No specific registration is required to import: the company is identified by its ICE to customs (BADR), PortNet and its bank.
Are exports subject to VAT?
No. Exports of goods and services are exempt from VAT with the right to deduct (Article 92-I-1° of the CGI).
How is the customs value assessed on import?
The customs value is calculated on the basis of the transaction value (price paid or payable), plus transport and insurance costs up to entry into Morocco, in accordance with the Customs Code.
Within what time limit must export proceeds be repatriated?
For an outright sale of goods, export proceeds must be repatriated within 150 days at most after the customs imputation, according to the Office des Changes. A delay is penalized under the foreign exchange regulations.
Can an SME export without a presence abroad?
Yes. A Moroccan SARL can export directly or through commercial agents or distributors abroad, without any establishment outside Morocco.
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