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Commerce · Import-export

Import and export with a company built for customs.

Mis à jour le 29 July 2026 · Vérifié par l'équipe juridique Charikaty

PortNet, import commitment, RC, ICE: we create your import-export company ready to clear customs, 100% online.

From4 550MAD incl. tax · Essential Pack
100% onlineCompany formed 3 business days after filing*Dedicated jurist

*Typical timeframe after filing, depends entirely on authorities.

Formation packFiling + 2 days
EN COURS
Atlas Trade SARL
Negative certificate
Obtained
Articles signed
Signed online
RC + ICE
In progress
Online welcome kit
Coming
Why a company

Import-export without a company is a wall.

PortNet requires a company

The import title is subscribed on PortNet and domiciled with a bank: you need RC, tax ID and ICE (IGOC 2026).

AE unsuited to imports

The auto-entrepreneur is exempt from the trade register (law 114-13, art. 7), and therefore excluded from formal import channels.

§

Assets protected

The SARL separates your personal assets from the risks tied to goods, transport and currency.

%

0% VAT on exports

Exports of goods are VAT-exempt with the right to deduct input VAT (2026 Tax Code, art. 92-I-1°).

Regulations

What the law expects from an import-exporter.

Imports and exports of goods are free in Morocco, subject to legal restrictions. Here is the full fact sheet, verified by our legal team against the official 2026 texts.

Disclaimer. This content is provided for information purposes only and does not constitute legal, tax or accounting advice. Despite the care taken in preparing it, it may contain errors, omissions or information that has become outdated, as regulations change regularly. Charikaty accepts no liability for decisions made or consequences arising from its use. Before taking any step, consult a legal professional or the competent authority.
Nature of the activity
Free, subject to legal restrictions
Law 13-89 on foreign trade, article 1: freedom except restrictions for morality, security, public order, health, heritage, fauna and flora, external balance.
Confirmé
Licenses
Import or export license for restricted goods
Law 13-89, articles 17 and 19: goods subject to restriction or quotas require a license.
Confirmé
Recommended form
Commercial company (SARL or SARL AU)
The auto-entrepreneur is exempt from the trade register (law 114-13, art. 7): unsuited to PortNet channels, which require RC, tax ID and ICE.
Confirmé
Import formalities
Import commitment subscribed on PortNet, domiciled with a bank
Law 13-89, article 16 and IGOC 2026, articles 47 to 50: import file, customs allocation and settlement.
Confirmé
Export formalities
Exchange commitment + repatriation of proceeds
Law 13-89, article 18: exports are carried out under an exchange commitment. Export proceeds must be repatriated per IGOC 2026.
Confirmé
VAT and CIT
Exports VAT-exempt with deduction right · CIT 20%
2026 Tax Code, article 92-I-1°. As-is sales of imported goods are taxable (article 89-I-3°). The former reduced export CIT rate was abolished (2020 Finance Act).
Confirmé
Statut recommandé

Seul ou à plusieurs, le choix est simple.

Recommandé
SARL AU
Tu lances ton activité seul
Un seul associé, zéro compromis
Responsabilité limitée au capital
Capital libre, dès 1 000 MAD
Passe en SARL si un associé arrive
VS
SARL
Vous êtes 2 associés ou plus
De 2 à 50 associés
Parts réparties librement dans les statuts
Même protection du patrimoine
Gérance simple ou partagée
Tarifs

Un prix fixe, connu avant de commencer.

Tu démarres avec 700 MAD, tu payes le reste quand ta société existe.

Pack Essentiel
4 550MAD
TTC, tout compris
Certificat négatif + statuts
RC, ICE, taxe professionnelle
Frais officiels inclus
Juriste dédié
Choisir Essentiel
Recommandé
Pack Pro
5 550MAD
TTC, tout compris
Tout le Pack Essentiel
1 an de domiciliation inclus
Accompagnement CNDP
Juriste prioritaire
Choisir Pro →
Pack Business
9 250MAD
TTC, tout compris
Tout le Pack Pro
3 mois de comptabilité offerts
Dépôt de marque OMPIC
Conseiller fiscal 1h
Choisir Business
From the first call to launch

Trois jours ouvrables entre le dépôt et ta société.

01

Discovery

30 minutes with your legal advisor to frame your project and choose the pack.

Day 1
02

Negative certificate

We reserve your company name with OMPIC.

Day 1–2
03

Articles signed online

Drafted by your legal advisor, signed with a legalized electronic signature.

Day 2
04

RC + ICE filing

Full file submitted: registration and tax identifiers.

Day 3
05

Launch

Welcome kit and company documents delivered online. You can sell.

+3 business days*

*Typical timeframe after filing, depends entirely on authorities.

Frequently asked questions

Everything we get asked about import-export.

Can I import as an auto-entrepreneur?

In practice, no. The auto-entrepreneur is exempt from the trade register under law 114-13 (article 7), yet the import title must be subscribed on PortNet and domiciled with a bank, which requires RC, tax ID and ICE. A commercial company is practically necessary for formal imports.

What is the import commitment?

The document that allows customs clearance and the financial settlement of goods (law 13-89, article 16). It is subscribed on PortNet and domiciled with your bank per IGOC 2026 (article 47). Your Charikaty legal advisor guides you through activating it at incorporation.

Are my products subject to a license?

Imports and exports are free as a principle (law 13-89, article 1). Only goods subject to restriction or quotas require an import or export license (articles 17 and 19). We check your product nomenclature before launch.

What taxation applies to my exports?

Exports of goods and services rendered for export are VAT-exempt with the right to deduct input VAT (2026 Tax Code, article 92-I-1°). Note: the five-year CIT exemption and the former reduced 17.5% rate were abolished by the 2020 Finance Act; standard CIT is 20% (article 19-I-A).

Must I repatriate my export proceeds?

Yes. Exports are carried out under an exchange commitment (law 13-89, article 18) and export proceeds must be repatriated to Morocco under the IGOC 2026 rules. Your bank and your Charikaty accountant keep you compliant.

Charikaty
Lancement et gestion de votre société au Maroc, 100% en ligne. Casablanca · Rabat.
Charikaty est un service privé d'accompagnement à la création et à la gestion d'entreprise, non affilié à une administration publique.
© 2026 Charikaty. Tous droits réservés. · Casablanca, Maroc
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