RESTRICTEDWORLD TRADE
ORGANIZATIONG/VAL/W/27
15 June 1998
(98-2407)
Committee on Customs Valuation Original:  French
STATEMENT BY MOROCCO REQUESTING
A DEROGATION ON MINIMUM VALUES
The following communication, dated 11 May 1998, has been received from the Permanent
Mission of Morocco.
_______________
Morocco has initiated a vast programme of reform and adaptation of its legislation on
customs valuation to meet WTO provisions.  A draft national law has already been finalized and
submitted to Parliament for adoption during the current session ending in June 1998.  Thus, Morocco
is ready to apply this Agreement as of 1 July 1998, except for a list of products for which it is makinga reservation in order to retain their valuation on the basis of reference prices for a transitional period
of at least three years, in accordance with paragraph 2 of Annex III of the WTO Customs Valuation
Agreement.
It should also be pointed out that the WTO Customs Valuation Agreement allows the
developing countries to derogate from the application of all the provisions of the Agreement in the
event of difficulties in its implementation.  However, Morocco undertakes to apply the provisions of
the Agreement other than those relating to reference prices, which is evidence of Morocco's clear
determination to proceed with the implementation of its commitments to the WTO and also of the
efforts it has already undertaken in this direction.
At the national level, the tariff headings of the products subject to reference prices represent
less than 8 per cent of total tariff headings, and imports of these products only represent a very small
percentage (4 per cent) of total imports for the year 1996.
It should also be mentioned that not all imports of products subject to reference prices are
taxable on the basis of these prices;  only those products whose import value is less than the referenceprice.  Thus, the percentage of imports actually affected by these prices is less than 4 per cent.
The list of reference prices mainly consists of textiles and clothing.  The rest of the list is
made up of certain electrical household appliances, mechanical, chemical and electrical goods and
vehicles.
Reasons for Morocco's request
Morocco's request to retain, for a limited number of products, the application of reference
prices for a transitional period is based on the same sector-specific reasons as gave rise to theapplication of these reference prices in the first place.
1. Textiles and clothing sector
With regard to the textiles and clothing sector, Morocco fully respects its commitments under
the WTO Agreement on Textiles and Clothing.  Thus, Morocco has already completed, within theG/VAL/W/27
Page 2
required time-limits, the first two stages of integration of its textile and clothing sector into GATT.
The process of liberalization in this sector is continuing.
However, the retention of reference prices for the customs valuation of a list of textiles and
clothing is necessary for a transitional period on account of the important role that this sector plays inthe Moroccan economy.
In fact, the sector makes a very considerable contribution to industrial employment, with
38 per cent of Moroccan industrial workers, i.e. over 176,500 persons, of whom over 50 per cent are
women, employed in about 1,458 firms representing more than 23 per cent of the domestic processing
industries.
Moreover, in 1996 investment in this sector totalled over DH 1.8 billion which represents an
increase of 12.5 per cent as compared with 1995 and amounts to 23 per cent of all investment in the
processing industries.
Furthermore, the value of the output of the textile and clothing industries totalled
DH 21.2  billion, i.e. 15.7 per cent of the total value of the output of the national processing industries.
In addition, the added value generated by the textile and clothing industries in 1996 amounted
to over DH 7.6 billion, thereby contributing over 16.5 per cent to industrial GDP.
Morocco's exports of textiles and clothing make up almost 22 per cent of its total exports and
in 1996 amounted to over DH 13 billion, which represents an increase of 2 per cent over 1995.
In the light of the above remarks it can be seen that this sector plays a key role in the
development of the national manufacturing industry.
It is worth mentioning at this point that Morocco has already taken a unilateral decision to
reduce the reference prices applied to textiles and clothing, on an MFN basis, by an average of 50 per
cent, thus bringing these prices down to the le vel of normal prices on international markets.
Furthermore, studies are now under way at the na tional level with a view to making further
reductions in these prices and the customs duties applied to these products.
2. Other products
With regard to vehicles, the reference prices have been retained largely in order to limit
imports of used cars, for the following reasons:
- Protection of the consumer;
- avoidance of traffic accidents due to the poor condition of the vehicles;- protection of the environment;- avoidance of an increase in the average age of cars on the road in Morocco.As far as the other products included on the list are concerned (household appliances,
electrical goods, etc.), the retention of the referenc e prices for customs valuation is justified for the
following two reasons:G/VAL/W/27
Page 3
- To ensure minimum import quality in the absence of a quality control system and
compulsory standards.  It should be pointed out in this connection that studies are
now under way to introduce such a system and bring our national legislation on
quality and standards into line with WTO provisions;
- To minimize the harmful effects of cheap imports on domestic production, pending
completion of the process to bring national legislation on dumping into line with
WTO provisions and set up an authority responsible for examining anti-dumping
requests.
Conclusion
This request is of great importance for the development of a number of industries in key
sectors of the national economy and will enable Morocco to implement all the provisions of the
Agreement in the near future.
Finally, Morocco has already initiated a broad process of liberalization and studies are now
under way at the national level on the possibility of eliminating these reference prices even before the
end of the period of derogation requested (three years).G/VAL/W/27
Page 4
ANNEX TO DECREE NO.  OF
HS No. Description of goods Reference
price
40.11.10
40.11.20
40.11.40
40.11.5040.11.91
40.11.99New pneumatic tyres, of rubber, of a kind used on motor
cars, on buses or lorries, on motorcycles and bicycles, and
otherDH 36/kg.
40.13.10 Inner tubes of a kind used on motor cars, buses or lorries DH 36/kg.
40.13.20
40.13.90.00.10
40.13.90.00.20Inner tubes of a kind used on bicycles, cycles fitted with an
auxiliary motor, motorcycles and mopedsDH 44/kg.
40.13.90.00.90 Other inner tubes DH 36/kg.
51.06 Yarn of carded wool, not put up for retail sale DH 30/kg.
51.07 Yarn of combed wool, not put up for retail sale DH 55/kg.
Ex 51.11.11 Woven fabrics of carded wool, containing 85% or more
wool, of a weight not exceeding 300 g/m2DH 125/kg.
Ex 51.11.19 Other woven fabrics of carded wool, containing 85% or
more  wool, of a weight exceeding 300 g/m2DH 100/kg.
Ex 51.12.11
Ex 51.12.19Woven fabrics of combed wool containing 85% or more of
woolDH 150/kg.
Ex 51.12.20 Other woven fabrics of co mbed wool containing 85% or
more of wool mixed with man-made filamentsDH 125/kg.
Ex 51.12.30 Other woven fabrics of combed wool containing less than
85% of wool mixed with man-made staple fibres of a
weight exceeding 200 g/m2 but not exceeding 375 g/m2DH 125/kg.
Ex 51.12.30 Woven fabrics of combed wool containing less than 85% of
wool mixed with man-made staple fibres of a weight not
exceeding 200 g/m2DH 150/kg.
Ex 51.12.90 Woven fabrics of combed wool containing less than 85% of
wool, otherwise mixed, of a weight exceeding 375 g/m2DH 125/kg.
Ex 51.12.90 Woven fabrics of combed wool containing less than 85% of
wool, otherwise mixed, of a weight not exceeding 375 g/m2
but exceeding 200 g/m2DH 150/kg.
Ex 52.05.11 to 15 Single cotton yarn, of uncombed fibres (other than sewing
thread), containing 85% or more of cotton, not put up forretail saleDH 30/kg.
52.05.21 to 28 Single cotton yarn, of combed fibres, containing 85% or
more of cotton, not put up for retail saleDH 30/kg.
52.05.31 to 35 Multiple (folded) or cabled cotton yarn, of uncombed
fibres, containing 85% or more of cotton, not put up for
retail saleDH 40/kg.
52.05.41 to 48 Multiple (folded) or cabled cotton yarn, of combed fibres,
containing 85% or more of cotton, not put up for retail saleDH 40/kg.
52.06.11 to 15 Single cotton yarn, of uncombed fibres (other than sewing
thread), containing less than 85% of cotton, not put up for
retail saleDH 30/kg.G/VAL/W/27
Page 5
HS No. Description of goods Reference
price
52.06.21 to 25 Single cotton yarn, of combed fibres, containing less than
85% of cotton, not put up for retail saleDH 30/kg.
52.06.31 to 35 Multiple (folded) or cabled cotton yarn, of uncombed
fibres, containing less than 85% of cotton, not put up for
retail saleDH 40/kg.
52.06.41 to 45 Multiple (folded) or cabled cotton yarn, of combed fibres,
containing less than 85% of cotton, not put up for retail saleDH 40/kg.
52.08.32.90.92
52.08.32.90.99Woven fabrics of cotton, containing 85% or more of cotton,
dyed, plain weave, weighing more than 130 g/m2 but not
more than 200 g/m2 and of a width exceeding 115 cm.DH 100/kg.
52.08.52.90.92
52.08.52.90.99Woven fabrics of cotton, containing 85% or more of cotton,
printed, plain weave, weighing more than 130 g/m2 but not
more than 200 g/m2, of a width exceeding 115 cm.DH 100/kg.
Ex 52.08.33.90.32/39
Ex 52.08.39.90.32/39Other woven fabrics of cotton, containing 85% or more of
cotton, dyed, other than plain weave, weighing not morethan 130 g/m
2 but more than 100 g/m2, and of a width
exceeding 115 cm.DH 100/kg.
Ex 52.08.42.90
Ex 52.08.43.90
Ex 52.08.49.90Other woven fabrics of cotton, containing 85% or more of
cotton, of yarns of different colours, weighing not more
than 165 g/m2 but more than 100 g/m2 and of a width
exceeding 85 cm.DH 125/kg.
Ex 52.08.51.90
Ex 52.08.52.90
Ex 52.08.53.90
Ex 52.08.59.90Woven fabrics of cotton, containing 85% or more of cotton,
printed, weighing less than 200 g/m2 and of a width
exceeding 115 cm.DH 125/kg.
52.09.31.90
52.09.32.90
52.09.39.9052.09.51.90
52.09.52.90
52.09.59.00Woven fabrics of cotton, containing 85% or more of cotton,
dyed or printed, weighing more than 200 g/m
2DH 100/kg.
Ex 52.09.41.90
Ex 52.09.42.90
Ex 52.09.43.90
Ex 52.09.49.90Woven fabrics of cotton, containing 85% or more of cotton,
of yarns of different colours, weighing more than 200 g/m2
and of a width exceeding 115 cm.DH 100/kg.
52.10.11.90.91
52.10.12.90.91
52.10.19.90.91Woven fabrics of cotton, unbleached, containing less than
85% of cotton, mixed mainly or solely with man-made
fibres, weighing not more than 200 g/m2,and of a width of
not less than 85 cm.DH 100/kg.
Ex 52.10.31.90
Ex 52.10.32.90Ex 52.10.39.00
Ex 52.10.41.90
Ex 52.10.42.90
Ex 52.10.49.90Woven fabrics of cotton, containing less than 85% of
cotton, dyed or of yarns of different colours, weighing lessthan 200 g/m
2 and of a width of not less than 85 cm.DH 100/kg.G/VAL/W/27
Page 6
HS No. Description of goods Reference
price
Ex 52.10.51.90
Ex 52.10.52.90
Ex 52.10.59.90Woven fabrics of cotton, containing less than 85% of
cotton, printed, weighing more than 200 g/m2 and of a width
exceeding 115 cm.DH 100/kg.
Ex 52.11.31.90
Ex 52.11.32.90
Ex 52.11.39.90
Ex 52.11.41.90
Ex 52.11.42.90
Ex 52.11.43.90
Ex 52.11.49.90Woven fabrics of cotton, containing less than 85% of
cotton, dyed or of yarns of different colours, weighing more
than 200 g/m2 and of a width not less than 85 cm.DH 100/kg.
Ex 52.11.51.90
Ex 52.11.52.90Ex 52.11.59.90Woven fabrics of cotton containing less than 85% of cotton,
printed, weighing more than 200 g/m
2 and of a width
exceeding 115 cm.DH 100/kg.
52.12.13.90.90
52.12.14.90.90Other woven fabrics of cotton, dyed or of yarns of different
colours, weighing not more than 200 g/m2and of a width not
less than 85 cm.DH 100/kg.
52.12.15.90.90 Other woven fabrics of cotton, printed, weighing not more
than 200 g/m2, of a width not less than 85 cm.DH 100/kg.
52.12.23.90.90
52.12.24.90.9052.12.25.90.90Other woven fabrics of cotton weighing more than
200 g/m
2, dyed, printed or of yarns of different colours, of a
width not less than 85 cm.DH 100/kg.
53.09.11.90.19 Woven fabrics of flax, containing 85% or more of flax,
unbleached, of a width not less than 160 cm., weighing
400 g/m2 or lessDH 100/kg.
53.09.29.90.10 Woven fabrics of flax, containing less than 85% of flax, of
a width less than 160 cm., other than unbleached orbleachedDH 100/kg.
53.10.10.90
53.10.90.90Woven fabrics of jute or of other textile-bast fibres of
heading No. 53.03DH 10/kg.
54.02.31
54.02.32Textured yarn of nylon or other polyamides (other than
sewing thread), not put up for retail saleDH 30/kg.
54.02.33 Textured yarn of polyesters (other than sewing thread), not
put up for retail saleDH 30/kg.
54.02.39.00.20 Textured yarn of polyethelene or of polypropylene (other
than sewing thread), not put up for retail saleDH 30/kg.
54.03.20.00.90 Textured artificial filament yarn (other than sewing thread),
other than of acetate, not put up for retail saleDH 30/kg.
54.06.10.91.21 Filament yarn of polyester (other than sewing thread),
textured, measuring 333 decitex or less, put up for retail
saleDH 30/kg.
54.06.10.91.40 Filament yarn of polyethelene or polypropylene (other than
sewing thread), textured, put up for retail saleDH 30/kg.
54.06.20.91.90 Textured artificial filament yarn (other than sewing thread),
other than acetate, put up for retail saleDH 30/kg.
54.07.41.99.91 Woven fabrics, containing 85% or more by weight of
filaments of nylon or other polyamides, unbleached or
bleached, transparent for curtains (not closely woven)DH 100/kg.G/VAL/W/27
Page 7
HS No. Description of goods Reference
price
54.07.51.99.21 Woven fabrics, containing 85% or more by weight of
textured polyester filaments, unbleached, scoured or
bleached, diaphanous for curtainsDH 100/kg.
54.07.61.99.21 Woven fabrics, containing 85% or more by weight of
non-textured polyester filaments, bleached, unbleached or
scoured, diaphanous for curtainsDH 100/kg.
54.07.71.97.91
Ex 54.07.69.99.21Other woven fabrics, containing 85% or more by weight of
synthetic filaments, bleached or unbleached, diaphanous for
curtainsDH 100/kg.
54.07.42.99.21
54.07.43.99.21
54.07.44.99.21Woven fabrics, containing 85% or more by weight of
filaments of nylon or other polyamides, dyed, of yarns of
different colours or printed, diaphanous for curtainsDH 100/kg.
54.07.42.99.99
54.07.43.99.99
54.07.44.99.99Other woven fabrics, containing 85% or more by weight of
filaments yarn of nylon or other polyamides, dyed, of yarns
of different colours or printed, of a width exceeding 57 cm.DH 100/kg.
54.07.52.99.99
54.07.53.99.99
54.07.54.99.99Other woven fabrics, containing 85% or more by weight of
textured polyester filaments, dyed, of yarns of different
colours or printed, of a width exceeding 57 cm.DH 100/kg.
54.07.61.99.69
54.07.61.99.89
54.07.61.99.99Other woven fabrics, containing 85% or more by weight of
non-textured polyester filaments, dyed, of yarns of different
colours, or printed, of a width exceeding 57 cm.DH 100/kg.
54.07.72.97.99
54.07.73.97.99
54.07.74.97.99Other woven fabrics, containing 85% or more by weight of
synthetic filaments, dyed, of yarns of different colours, or
printed, of a width exceeding 57 cm.DH 100/kg.
54.07.43.99.30
54.07.53.99.30
54.07.61.99.70
54.07.73.97.30Jacquard woven fabrics, containing 85% or more by weight
of synthetic filamentsDH 100/kg.
54.07.82.99.90
54.07.83.99.99
54.07.84.99.90Woven fabrics, containing less than 85% by weight of
synthetic filaments mixed mainly or solely with cotton,
dyed, of yarns of different colours or printedDH 100/kg.
54.07.83.99.91 Jacquard woven fabrics, containing less than 85% by
weight of synthetic filaments, mixed mainly or solely with
cotton, of yarns of different coloursDH 100/kg.
54.07.92.99.90
54.07.93.99.9054.07.94.99.90Other woven fabrics of synthetic filaments, dyed, of yarns
of different colours or printedDH 100/kg.
54.08.22.99.92
54.08.22.99.99Dyed woven fabrics, containing 85% or more by weight of
artificial filament or strip or the like, of a width exceeding
57 cm.DH 100/kg.
54.08.23.99.31 Jacquard woven fabrics, containing 85% or more by weight
of artificial filament or strip or the like, of a widthexceeding 115 cm and less than 140 cm, weighing more
than 250g/m
2, of yarns of different coloursDH 100/kg.
54.08.23.99.39 Woven fabrics, containing 85% or more by weight of
artificial filament or strip or the like, of yarns of different
colours, measuring 195 decitex or more and of a width of
140 cm. or more (ticking)DH 100/kg.G/VAL/W/27
Page 8
HS No. Description of goods Reference
price
54.08.23.99.99 Woven fabrics, containing 85% or more by weight of
artificial filament or strip or the like, of yarns of different
colours, of a width exceeding 75 cm.DH 100/kg.
54.08.24.99.99 Printed woven fabrics, containing 85% or more by weight
of artificial filament or strip or the like, of a width
exceeding 57 cm.DH 100/kg.
54.08.32.99.90
54.08.33.99.99
54.08.34.99.90Other woven fabrics of artificial filament yarn, dyed, of
yarns of different colours or printedDH 100/kg.
54.08.33.99.91 Jacquard woven fabrics of artificial filament yarn, of a
width exceeding 115 cm. and less than 140 cm., weighing
more than 250 g./m2, of yarns of different coloursDH 100/kg.
54.08.33.99.92 Other woven fabrics of artificial filament yarn, of yarns of
different colours, measuring 195 decitex or more and of a
width of 140 cm. or more (ticking)DH 100/kg.
55.09.11/21/31/
41/51 to 99
55.10.11Single yarn (other than sewing thread) of man-made staple
fibres, not put up for retail saleDH 30/kg.
55.09.12/22/32/42
55.10.12Multiple (folded) or cabled yarn (other than sewing thread)
of man-made staple fibres, not put up for retail saleDH 40/kg.
55.10.20/30/90 Other yarn (other than sewing thread) of artificial staple
fibres,  not put up for retail saleDH 30/kg.
55.11 Yarn (other than sewing thread) of man-made staple fibres,
put up for retail saleDH 30/kg.
55.12.19.90.91
55.12.29.90.91
55.12.99.90.91Printed woven fabrics, containing 85% or more by weight
of synthetic staple fibresDH 100/kg.
55.12.19.90.99
55.12.29.90.9955.12.99.90.99Woven fabrics of yarns of different colours, containing 85%
or more by weight of synthetic staple fibresDH 100/kg.
55.13.41.90.00
55.13.43.90.00
55.13.49.90.00
55.14.41.90.90
55.14.42.90.90
55.14.43.90.9055.14.49.90.90Printed woven fabrics of synthetic staple fibres, containing
less than 85% by weight of such fibres, mixed mainly or
solely with cottonDH 100/kg.
55.15.11.90.94
55.15.12.90.94
55.15.13.90.9455.15.19.90.94Other printed woven fabrics of polyester staple fibres DH 100/kg.
55.15.21.90.94
55.15.22.90.94
55.15.29.90.94Other printed woven fabrics of acrylic and modacrylic
staple fibresDH 100/kg.
55.15.91.90.94
55.15.92.90.94
55.15.99.90.94Other printed woven fabrics of synthetic staple fibres DH 100/kg.G/VAL/W/27
Page 9
HS No. Description of goods Reference
price
55.15.11.90.10
55.15.11.90.99
55.15.12.90.10
55.15.12.90.99
55.15.13.90.10
55.15.13.90.9955.15.19.90.10
55.15.19.90.99Other woven fabrics of polyester staple fibres, jacquard, of
a width exceeding 115 cm. and less than 140 cm., weighing
more than 250 g/m
2.  Other woven fabrics of polyester
staple fibres, of yarns of different coloursDH 100/kg.
55.15.21.90.10
55.15.21.90.9955.15.22.90.10
55.15.22.90.99
55.15.29.90.10
55.15.29.90.99Other woven fabrics of acrylic and modacrylic staple fibres,
jacquard, of a width exceeding 115 cm and less than140 cm, weighing more than 250g/m
2.  Other woven fabrics
of acrylic and modacrylic staple fibres, of yarns of different
coloursDH 100/kg.
55.15.91.90.10
55.15.91.90.99
55.15.92.90.1055.15.92.90.99
55.15.99.90.10
55.15.99.90.99Other woven fabrics of other synthetic staple fibres,
jacquard, of a width exceeding 115 cm and less than
140 cm, weighing more than 250g/m
2.   Other woven
fabrics of synthetic staple fibres, of yarns of different
coloursDH 100/kg.
55.16.14.90.00 Printed woven fabrics, containing 85% or more by weight
of artificial staple fibresDH 100/kg.
55.16.23.90.20 Woven fabrics of artificial staple fibres, containing less than
85% by weight of such fibres, mixed mainly or solely with
synthetic filaments, jacquard, of a width exceeding 115 cm
and less than 140 cm, weighing more than 250 g/m2, of
yarns of different coloursDH 100/kg.
55.16.23.90.30 Woven fabrics of artificial staple fibres, containing less than
85% by weight of such fibres, mixed mainly or solely with
synthetic filaments, jacquard, of a width of 140 cm or more(ticking), of yarns of different coloursDH 100/kg.
55.16.24.90.00
55.16.34.90.00
55.16.44.90.0055.16.94.90.00Printed woven fabrics of artificial staple fibres containing
less than 85% by weight of such fibresDH 100/kg.
56.05 (except
56.05.00.90.00)Metallized yarn, whether or not gimped, being textile yarn,
or strip or the like of heading No. 54.04 or 54.05, combined
with metal in the form of thread, strip or powder or covered
with metalDH 40/kg.
56.06.00.10.10 Chenille yarn, of silk, of noil or of other waste silk, of yarn
of heading No. 56.05 or of metal threadDH 40/kg.
56.06.00.91.00 Yarn, and strip and the like of heading No. 54.04 or 54.05,
other than those of heading No. 56.05 and gimped horsehair
yarn,  gimped with silk, noil or other waste silkDH 40/kg.G/VAL/W/27
Page 10
HS No. Description of goods Reference
price
57.01.90 Carpets, knotted, whether or not made-up, of other textile
materialsDH 1,600 m/2
57.02 (except
57.02.10 and
57.02.20)
57.03
Ex 57.04
     57.05Carpets*
Moquette (other floor coverings)*DH 800/m2
DH 200/m2
Ex 58.01 Woven pile fabrics and chenille fabrics, other than fabrics
of heading No. 58.06, impregnated, coated or covered with
plasticsDH 40/kg.
58.01.21.19.00
58.01.21.90.00Uncut weft pile fabrics of cotton DH 100/kg.
58.01.22.90.10
58.01.23.90.10
58.01.24.90.10Woven pile fabrics of cotton weighing more than 350 g/m2DH 100/kg.
58.01.22.90.20
58.01.22.90.90
58.01.23.90.20
58.01.23.90.9058.01.24.90.20
58.01.24.90.90
58.01.25.90.20
58.01.25.90.90Other woven pile fabrics of cotton DH 100/kg.
58.01.31.19.00
58.01.31.90.00
58.01.32.19.00
58.01.32.90.00
58.01.33.19.0058.01.33.90.00Weft pile fabrics of man-made fibres DH 100/kg.
58.01.90.35.00 Woven pile fabrics and chenille fabrics, of jute or other
textile-bast fibres of heading No. 53.03 (other than fabrics
of heading No. 58.06), referred to in Note 2 to Chapter 58.DH 10/kg.
Ex 58.02 Terry towelling and similar woven terry fabrics, other than
narrow fabrics of heading No. 58.06, and tufted textile
fabrics, other than products of heading No. 57.03,
impregnated, coated or covered with plasticsDH 100/kg.
58.02.19.19.00
Ex 58.02.20.90Terry towelling and similar woven terry fabrics, of textile
materials, other than unbleachedDH 100/kg.
58.03.90.30.00 Gauze, other than narrow fabrics of heading No. 58.06, of
jute or of other textile-bast fibres of heading No. 53.03DH 10/kg.
                                                     
*Carpets and other floor coverings in the form of one or more pre-cut pieces intended solely either for
furnishing bathrooms and kitchens or for use as internal floor coverings of motor vehicles are not subject to thereference prices applicable to carpets and other floor coverings.
*Doormats (matting) of coconut fibre are also not subject to the reference price.G/VAL/W/27
Page 11
HS No. Description of goods Reference
price
Ex.58.04 Tulles and other net fabrics, not including woven, knitted or
crocheted fabrics;  lace in the piece, in strips or in motifs,
impregnated, coated or covered with plasticsDH 40/kg.
58.11.00.41 Quilted textile products in the piece, composed of one or
more layers of textile materials assembled with padding by
stitching or otherwise, other than embroidery of heading
No. 58.10, impregnated, coated or covered with plasticsDH 40/kg.
58.11.00.94.00 Quilted textile products in the piece, composed of one or
more layers of textile materials assembled with padding by
stitching or otherwise, other than embroidery of heading
No. 58.10, of fabric of heading No. 53.10DH 10/kg.
59.03 Textile fabrics impregnated, coated, covered or laminated
with plastics, other than those of heading No. 59.02DH 40/kg.
59.05.00.31 Wall coverings of fabrics, impregnated, coated or covered
with plasticsDH 40/kg.
59.07.00.20 Oilcloth;  other textile fabrics impregnated, coated or
covered with oil or with preparations with a basis of oilDH 40/kg.
Ex 60.01.21
Ex 60.01.22
Ex 60.01.29
Ex 60.01.91
Ex 60.01.92Ex 60.01.99Pile fabrics and terry fabrics, knitted or crocheted, other
than bleached "long pile" fabricsDH 100/kg.
60.02.41.99.00
60.02.42.99.00
60.02.43.99.0060.02.49.99.00Other knitted or crocheted fabrics, warp knit (including
those made on galloon knitting machines)DH 100/kg.
60.02.91.99.00
60.02.92.99.00
60.02.93.99.21
60.02.93.99.22
60.02.93.99.29
60.02.93.99.9060.02.99.99.00Other knitted or crocheted fabrics DH 100/kg.
61.04.11
61.04.12
61.04.1361.04.19
61.04.21
61.04.22
61.04.31
61.04.3261.04.33
61.04.39 (except)
61.04.39.00.10
61.04.61
61.04.6261.04.63
61.04.69Women's or girls' suits, ensembles, jackets, blazers,
trousers, bib and brace overalls, breeches and shorts, knitted
or crochetedDH 600/kg.G/VAL/W/27
Page 12
HS No. Description of goods Reference
price
61.04.41
61.04.42
61.04.43
61.04.44
61.04.49
61.04.5161.04.52
61.04.53
61.04.59Women's or girls' dresses, skirts and divided skirts, knitted
or crochetedDH 600/kg.
61.06 (except
61.06.90.00.10
61.06.90.00.20)Women's or girls' blouses, shirts and shirt blouses, knitted
or crochetedDH 500/kg.
61.07 Men's or boys' underpants, briefs, nightshirts, pyjamas,
bathrobes dressing gowns and similar articles, knitted or
crochetedDH 350/kg.
61.08 Women's or girls' slips, petticoats, briefs, panties,
nightdresses, pyjamas, negligés, bathrobes, dressing gowns
and similar articles, knitted or crochetedDH 350/kg.
61.09 T-shirts, singlets and other vests, knitted or crocheted DH 350/kg.
61.10.10
61.10.20
61.10.30
61.10.90 (except)
61.10.90.00.91Jerseys, pullovers, cardigans, waistcoats and similar
articles, knitted or crochetedDH 400/kg.
61.12.11
61.12.12
61.12.19Track suits DH 450/kg.
62.03.31
62.03.32
62.03.33
62.03.3962.04.31
62.04.32
62.04.33
62.04.39Men's or boys' and women's or girls' jackets and blazers,
other than knitted or crochetedDH 1,250/U
62.03.11
62.03.12
62.03.19
62.03.21
62.03.2262.03.23
62.03.29
62.04.11
62.04.12
62.04.1362.04.19
62.04.21
62.04.22
62.04.23
62.04.29Men's or boys' suits and ensembles;  women's or girls' suits
and ensemblesDH 1,750/UG/VAL/W/27
Page 13
HS No. Description of goods Reference
price
Ex 62.03.41
Ex 62.03.42
Ex 62.03.43
Ex 62.03.49
Ex 62.04.61
Ex 62.04.62Ex 62.04.63
Ex 62.04.69Men's or boys' and women's or girls' trousers and bib and
brace overallsDH 500/U
Ex 62.04.41
Ex 62.04.42Ex 62.04.43
Ex 62.04.44
Ex 62.04.49 (except
62.04.49.00.10)Women's or girls' dresses, except of silk, of noil, or of other
waste silkDH 1,000/U
62.05
62.06
(except 62.06.10)Men's or boys' shirts and women's or girls' blouses, shirts
and shirt-blousesDH 200/U
63.01
(except 63.01.10)Blankets, other than electric blankets DH 150/kg.
63.02 Bed linen, table linen, toilet linen and kitchen linen DH 200/kg.
Ex 63.05.10
Ex 63.05.20Sacks and bags, of a kind used for the packing of goods, of
jute or of other textile-bast fibres of heading No. 53.03, or
of cotton, imported emptyDH 10/kg.
Ex 63.05.32/33
Ex 63.05.39Sacks and bags, of a kind used for the packing of goods, of
man-made textile materials, imported emptyDH 28/kg.
Ex 63.05.90 Sacks and bags, of a kind used for the packing of goods, of
other textile materials, imported emptyDH 10/kg.
63.06.11
63.06.12
63.06.19Tarpaulins, awnings and sunblinds DH 40/kg.
63.06.21
63.06.22
63.06.29Tents DH 40/kg.
Ex 64.03.59.00.30
Ex 64.03.59.00.41
Ex 64.03.59.00.49
Ex 64.03.59.00.91
Ex 64.03.59.00.99Town footwear with outer soles of leather and uppers of
leather (not covering the ankle)DH 300/pair
Ex 64.03.99.00.30
Ex 64.03.99.00.41
Ex 64.03.99.00.49Ex 64.03.99.00.91
Ex 64.03.99.00.99Other town footwear with uppers of leather (not covering
the ankle)DH 300/pair
Ex 64.05.10.00.91
Ex 64.05.10.00.99Other town footwear with uppers of leather or composition
leatherDH 300/pair
Ex 64.05.90.00.40
Ex 64.05.90.00.90Other town footwear DH 300/pairG/VAL/W/27
Page 14
HS No. Description of goods Reference
price
68.13 Friction material and articles thereof (for example, sheets,
rolls, strips, segments, discs, washers, pads), not mounted,
for brakes, for clutches or the like, with a basis of asbestos,
of other mineral substances or of cellulose, whether or not
combined with textile or other materialsDH 120/kg.
69.07 (except
69.07.10.00.91
69.07.90.00.91)Unglazed ceramic flags and paving, hearth or wall tiles,
other than stoneware:
- in biscuits intended for the industry concerned;
-o t h e r s .DH 19/m2
DH 40/m2
69.07.10.00.91
69.07.90.00.91Unglazed stoneware flax and paving, hearth or wall tiles,
the short side is greater than 5 cm:
- imported by the manufacturers concerned
- otherDH 1.60/kg.
DH 3.5/kg.
69.08.(expect69.08.10.00.10)Glazed ceramic flax and paving, hearth or wall tiles DH 3.50/kg.
69.08.10.00.10 Glazed ceramic mosaic tiles and cubes, the longest side of
which does not exceed 5 cm.DH 60/m2
69.10 Ceramic sinks, wash basins, wash basin pedestals, baths,
bidets, water closet pans, flushing cisterns, urinals and
similar sanitary fixturesDH 11/kg.
70.13.10.00.11
70.13.29.00.21Stemless glasses (tumblers), neither cut nor ground,
engraved or decorated, of glass, other than crystal or glass
having a low coefficient of expansion:
- capacity less than 250 ml.
- capacity greater than or equal to 250 ml.DH 26/kg.
DH 13/kg.
73.21.11.11.00*
73.21.11.13.00*< or = 4 burners
 Cookers: = 5 burners with an oven not 
exceeding 70 litres in volume= 5 burners with an oven exceeding 
70 litres in volume or > 5 burnersDH 2,000/U
DH 3,000/U
DH 4,500/U
82.01.30.00.11
82.01.30.00.19 Mattocks and picks DH 20/kg.
Ex 82.01.30.00.90 Hoes DH 32/kg.
82.05.20.00.00 Hammers and sledge hammers DH 32/kg.
83.01.30
83.01.40Locks DH 50/kg.
84.09.91.21.00 Cylinder blocks for moped engines of a cylinder capacity
less than or equal to 50 cc.DH 200/kg.
84.09.91.30.20 Pistons for moped engines of a cylinder less than or equal to
50 ccDH 300/kg.
84.18.21.00.90*
84.18.22.00.90*
84.18.29.00.90*                          with one door
Refrigerators:
                          with two doorsDH 2,750/U
DH 3,500/U
                                                     
*The number of burners also includes electric hotplates.
*Refrigerators known as "mini-bars" of a volume < or = 70 litres and a height < or = 85 cm are not
subject to reference prices.G/VAL/W/27
Page 15
HS No. Description of goods Reference
price
84.21.23.00.00
84.21.29.10.00
84.21.31.00.00
84.21.39.10.00Filtering or purifying machinery or apparatus for  liquids or
gases, for enginesDH 80/kg. for
type CAV
DH 45/kg. for
others
84.50.11.10.0084.50.12.10.10
84.50.12.10.90
84.50.19.10.10
84.50.19.10.90Household or laundry type washing machines (capacity of 4
to 6 kg)DH 4,000/U
84.81.80.40 Taps, cocks, valves, etc., for use in the building industry DH 85/kg.
Ex 85.16.60.00*             < or = 4 burners
Cookers = 5 burners with an oven not 
exceeding 70 litres in volume
                = 5 burners with an oven exceeding 
70 litres in volume or > 5 burnersDH 2,000/U
DH 3,000/U
DH 4,500/U
85.35.90.10
85.36.90.10
85.38.90.20Terminal strips for making connections to or in electrical
circuits and their partsDH 80/kg.
85.36.50.11
Ex 85.38.90.91.10Switches for domestic use, and their parts DH 80/kg.
85.36.61.10*
85.38.90.10*Lamp-holders and their parts* DH 120/kg.
85.36.69.10
Ex 85.38.90.91.10Plugs and sockets for domestic use and their parts DH 80/kg.
Ex 87.03 Private motor cars
-n e w
- second hand*DH 69,500/U
DH 65,000/U
87.08.31Ex 87.08.39Mounted break linings for motor vehicles DH 120/kg.
87.14.11.00.10 Motorcycle saddles DH 70/U
Ex 87.14.95.00 Saddles of unm otorized cycles DH 30/U
Ex 87.14.19.00.99
Ex 87.14.93.00Hubs DH 25/pair
Ex 87.14.19.00.99
Ex 87.14.96.00Crank-gear set DH 9/set
Ex 87.14.19.00.99
Ex 87.14.99.00.99Steering-gear set DH 9/set
90.28.30.10.00 Electricity meters, low and medium voltage:
- single-phase
- three-phaseDH 185/U
DH 412/U
Ex 87.01Ex 87.02
Ex 87.04
Ex 87.05Used road tractors
Used coaches and buses
Used motor vehicles for the transport of goods
Used special purpose motor vehiclesIn accordance
with the
tables and
abatement
scale below(page 17)
___________________________
*Hotplates and hobs are not affected by the reference prices.
*Only bayonet-type B22 lamp-holders are subject to reference prices
*Reference value to be established after application of the abatement for the age of the vehicle
(cf. abatement scale below, page 17).G/VAL/W/27
Page 16
I. BASE VALUES FOR TRANSPORT VEHICLES
In thousands of dirhams
HS No. Gross vehicle
weight
(GVW)Dump
truckPlatform
bodyInsulated
truck,
container or
van without
compressorRefrigerator
vanPacker
truckTanker Multi-
body
dump other
trucks
Ex 87.04.21
Ex 87.04.22Ex 87.04.31Ex 87.04.323.5 T ≤ weight
< 5.5 T170 170 180 230 310 190 290 240
Ex 87.04.22
Ex 87.04.325.5 ≤ weight
< 6.5 T220 210 230 290 340 220 300 260
Ex 87.04.22
Ex 87.04.326.5 ≤ weight
< 8 T230 220 280 350 360 250 330 300
Ex 87.04.22
Ex 87.04.328 T ≤ weight
< 11 T300 280 420 530 440 290 360 340
Ex 87.04.22
Ex 87.04.3211 T ≤ weight
< 15 T320 310 570 710 470 400 420 410
Ex 87.04.22
Ex 87.04.3215 ≤ weight
< 19 T550 500 710 890 540 500 630 620
Ex 87.04.22
Ex 87.04.23Ex 87.04.3219 T weight
< 26 T670 630 860 1,050 780 640 800 880
Ex 87.04.23
Ex 87.04.32Weight
≥ 26 T750 710 1,010 1,240 860 770 890 910
II. BASE VALUES FOR ROAD TRACTORS
HS No. Description Taxable value
87.01.20.19.00
87.01.20.99.90
87.01.90.42.90
87.01.90.99.99Road tractors DH 640,000 whatever the total
towed weight
III. BASE VALUES FOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS
INCLUDING THE DRIVER, OTHER THAN TOURIST COACHES
Taxable value HS No.
Vehicles without air conditioning Vehicles with air conditioning
87.02.10.99.19
87.02.10.99.9987.02.90.29.19
87.02.90.29.99DH 640,000 DH 825,000G/VAL/W/27
Page 17
IV. BASE VALUES FOR TOURIST COACHES
Equipped in accordance with the criteria and conditions established by the Minister of Transport's
Decree No. 50.73 of 20 Hija 1392 (25 January 1973) as amended inter alia  by Decree No. 137-82 of
5 February 1982
HS No. Vehicles Value in thousands of dirhams
87.02.10.92.90 Number of seats equal to 10,
driver included450
11 ≤ number of seats ≤ 24 620
25 ≤ number of seats ≤ 40 87087.02.90.22.90
Number of seats > 40 1,010
V. BASE VALUES FOR SPECIAL PURPOSE MOTOR VEHICLES,
OTHER THAN FOR TRANSPORT
Value in thousands of dirhams
HS No. Gross  vehicle weight (GVW) Special purpose motor vehicles,
other than for transport
3.5 T ≤ weight < 5.5 T 240
5.5 T ≤  weight < 6.5 T 260
6.5 T ≤ weight < 8 T 300
8 T ≤ weight < 11 T 340
11 T ≤ weight < 15 T 410
15 T ≤ weight < 19 T 620
19 T ≤ weight < 26 T 880Ex 87.05.10/20/30/40/90
weight ≥ 26 T 910
ABATEMENTS FOR USED COMMERCIAL OR HEAVY INDUSTRIAL VEHICLES
Age of vehicle < one year Nothing
One year ≤ age of vehicle < two years 10%
Two years ≤ age of vehicle < three years 20%
Three years ≤ age of vehicle < four years 30%
Four years ≤ age of vehicle < five years 40%
Age of vehicle ≥ five years 50%
__________