Free tools / Logistics

Morocco import duty calculator

Customs value by Incoterm, import duty, the parafiscal import tax, any excise duty and import VAT: the full calculation for goods entering Morocco, line by line, with the articles of the Moroccan customs code and tax code it rests on.

Invoice and exchange rate

The customs code uses the rate published by Bank Al-Maghrib on the business day before the declaration is registered (article 20 decies). Any other rate gives an estimate.

Incoterm and customs value

If the named place lies before the Moroccan border, a transhipment port for example, add the remaining freight in the freight field.

Import duty

Read it in ADiL, the Moroccan customs administration's (ADII) tariff lookup, from the goods' tariff heading.

Origin of the goods
Other duties and taxes

Untick only if your agreement removes it: AfCFTA list A phases out both the import duty and the TPI (ADII circular 6627/223), while several agreements with Arab countries exempt the import duty only (ADII table of agreements).

Only those charged on the goods at entry. Leave empty if there are none.

Import VAT

To see the calculation, fill in: the Incoterm, the invoice amount, the exchange rate, the freight up to entry into Morocco, the insurance (0 if none), the import duty rate.

The numbers you just entered live in documents.

Send us the contract, the schedule or the invoice they came from. We map where the manual work sits and send back a plan, no commitment.

Prefer to talk it through? Book a call

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How it is calculated

  1. Customs value. The Moroccan customs code uses the transaction value, the price paid or payable (article 20), increased by the costs of transport, loading, unloading and handling up to the goods' entry into Morocco, and by the cost of insurance (article 20 ter). Transport after importation and Moroccan duties and taxes are left out when they are distinct from the price (article 20-4°).
  2. Conversion into dirhams, at the rate published by Bank Al-Maghrib on the business day before the declaration is registered (article 20 decies).
  3. Import duty: customs value × the tariff line's rate, or × the preferential rate when origin is proven.
  4. Parafiscal import tax: customs value × 0.25%, the rate ADiL shows on 1 October 2026.
  5. VAT base: the customs value, increased by the entry duties and taxes the goods are liable to, VAT excluded (Moroccan tax code, article 121), that is import duty + TPI + TIC + other duties.
  6. Import VAT: base × 20%, 10% for the products article 121 lists, 0% for exempt goods.

The TPI is included in the VAT base here, as article 121's wording reads. A worked example in a 2002 ADII circular left it out of that base; the difference is 0.05% of the customs value at 20% VAT.

What the tool does not do: find the tariff heading and its rate, compute a TIC, apply a flat insurance rate when the actual premium is unknown. Those are entered, not guessed.

To see who pays for transport and insurance under each rule, use the Incoterms 2020 checker.

Sources, checked 1 October 2026

FAQ

How are import duties calculated in Morocco?

From the customs value: the invoiced price plus transport, handling and insurance up to entry into Morocco, converted into dirhams. The tariff line's import duty and the 0.25% parafiscal import tax are applied to it. Import VAT is then calculated on the customs value plus those duties and taxes, and the domestic consumption tax (TIC) where there is one.

Which exchange rate does Moroccan customs use?

The rate published by Bank Al-Maghrib on the business day before the declaration is registered, under article 20 decies of the Moroccan customs code. A rate taken on another date gives an estimate, not the amount assessed.

Are freight and insurance part of the customs value in Morocco?

Yes, up to the goods' entry into Morocco (article 20 ter of the customs code). Under EXW or FOB they must be added to the invoiced price; under CIF they are normally already in it. Transport carried out after entry into Morocco is not part of it when it is distinct from the price.

Does preferential origin remove all duties?

Not necessarily. The preferential rate depends on the agreement and the tariff line, and it is not always zero. The TPI may still be due: ADII says so for several agreements with Arab countries, while AfCFTA list A phases out both the import duty and the TPI. The benefit also requires a valid proof of origin, which the administration can challenge (article 17 of the customs code).

What are Morocco's import VAT rates in 2026?

20% as the general rule and 10% for the products listed in article 121 of the Moroccan tax code, some goods being exempt under article 123. The former 7% and 14% rates are gone: the 2024 finance law moved the last products concerned to 10% or 20% by 1 January 2026 at the latest.

Where do I find my product's import duty rate?

In ADiL, ADII's tariff lookup: from the tariff heading, it shows the line's import duty, TPI and VAT rate. The classification of the goods still has to be confirmed, with a licensed customs broker if needed.

Is this result a customs declaration?

No. It is an estimate based on the amounts and rates you enter. Classification, origin and value are settled at clearance: check with ADII or a licensed customs broker before committing.

The calculation is only as good as the invoice and the certificate of origin.

Mirage reads the commercial invoice, the packing list and the certificate of origin, cross-checks description, weight and value, and flags a mismatch before it reaches the declaration.

See customs declaration automation