WORLD TRADE
ORGANIZATIONG/VAL/N/1/MAR/1/Rev.1
24 March 1999
(99-1192)
Committee on Customs Valuation Original:  French
NOTIFICATION UNDER ARTICLE 22.2 OF THE AGREEMENT ON
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL
AGREEMENT ON TARIFFS AND TRADE 1994
MOROCCO
Revision
The following communication, dated 2 March 1999, has been received from the Permanent
Mission of Morocco.
_______________
The Permanent Mission of the Kingdom of Morocco to the United Nations Office at Geneva
and other international organizations in Switzerland presents its compliments to the WTO
Secretariat/Market Access Division, and further to its note verbale No. 2004 of 5 October 1998 hasthe honour to transmit herewith the final text of the Customs and Indirect Taxes Code which
incorporates the provisions of the WTO Customs Valuation Agreement, Article VII of the GATT, into
Moroccan law.  The Code entered into force on 4 July 1998.G/VAL/N/1/MAR/1/Rev.1
Page 2
ANNEX 1
Article 20
1. Subject to the provisions of Article 20 bis below, the customs value of imported goods shall
be the transaction value, that is the price actually  paid or payable for the goods when sold for export
to the customs territory adjusted in accordance with the provisions of Article 20 ter below, provided:
(a) That there are no restrictions as to the disposition or use of the goods by the buyer
other than restrictions which:
- Are imposed or required by law or under the regulations in force;
- limit the geographical area in which the goods may be resold;
- do not substantially affect the value of the goods;
(b) that the sale or price is not subject to some condition or consideration for which a
value cannot be determined with respect to the goods being valued;
(c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by
the buyer will accrue directly or indirectly to the seller, unless an appropriate
adjustment can be made in accordance with the provisions of Article 20 ter below;
and
(d) that the buyer and the seller are not related within the meaning of paragraph 6 of
Article 20 nonies  below, or where the buyer and seller are related, that the transaction
value is acceptable for customs purposes under the provisions of paragraph 2 below.
2. (a) When the buyer and seller are related, the transaction value shall be accepted
provided that the examination of the circumstances of the sale of the imported goods
indicates that the relationship did not influence the price.
(b) In a sale between related persons, the transaction value shall be accepted whenever
the importer or the declarant demonstrates that the declared value of the goods being
valued closely approximates to one of the following occurring at or about the same
time:
- The transaction value in sales to unrelated buyers of identical or similar goods
within the meaning of paragraphs 2 and 3 of Article 20 nonies  below, for
export to the customs territory;
- the customs value of identical or similar goods as determined under Article 20
septies  below.
In applying the foregoing tests, due account shall be taken of the demonstrated differences in
commercial levels, quantity levels, adjustments in accordance with the provisions of Article 20 ter
below and costs incurred by the seller in sales in which the seller and the buyer are not related.
(c) The tests set forth in paragraph 2(b) of this Article are to be used at the initiative of
the importer or the declarant and only for comparison purposes.  Substitute values
may not be established by the administration under paragraph 2(b).G/VAL/N/1/MAR/1/Rev.1
Page 3
3. (a) The price actually paid or payable is the total payment made or to be made by the
buyer to or for the benefit of the seller for the imported goods, and includes all the
payments made or to be made as a condition of sale of the imported goods, by the
buyer to the seller, or by the buyer to a third party to satisfy an obligation of the
seller.  This payment may be made in cash or by way of letters of credit or negotiableinstruments, and may be made directly or indirectly.
(b) Activities, including those related to marketing, undertaken by the buyer or on his
own account, other than those for which an adjustment is provided in Article 20 ter,
are not considered to be an indirect payment to the seller, even though they might be
regarded as of benefit to the seller or that they have been undertaken on his account,
and the costs thereof shall not be added to the price actually paid or payable indetermining the customs value of the imported goods.
4. The customs value shall not include the following charges or costs, provided that they are
distinguished from the price actually paid or payable for the imported goods:
- Charges for construction, erection, assembly, maintenance or technical assistance,
undertaken after importation on imported goods such as industrial plant, machinery or
equipment;
- the cost of transport after importation;- customs duties and other duties and taxes levied on imports.
5. The flow of dividends or other payments from the buyer to the seller that do not relate to the
imported goods are not part of the customs value.
Article 20 bis
1. To ensure the economic protection of domestic production, customs value may be determined
during a transitional period by applying minimum values when the transaction value of the goods
being valued, as defined in Article 20 above, is lower than the said minimum values.
2. The minimum value is calculated on the basis of the average cost of the goods concerned on
the domestic market over a period of five years.
3. The Government fixes the above-mentioned minimum values as well as the list of goods
subject thereto.
Article 20 ter
1. In determining the customs value of the imported goods under Article 20 above, the price
actually paid or payable is increased by:
(a) The following to the extent that they are incurred by the buyer but are not included in
the price actually paid or payable for the goods:
- Commissions and brokerage, except buying commissions in the meaning of
paragraph 8 of Article 20 nonies  below;
- the cost of containers which are treated as being one for customs purposes
with the goods in question;G/VAL/N/1/MAR/1/Rev.1
Page 4
- the cost of packaging, whether for labour or materials;
(b) the value, apportioned as appropriate, of the following goods and services whether
supplied directly or indirectly by the buyer free of charge or at reduced cost for use in
connection with the production and sale for export of imported goods, to the extent
that such value has not been included in the price actually paid or payable:
- materials, components, parts and similar items incorporated in the imported
goods;
- tools, dyes, moulds and similar items used in the production of the imported
goods;
- materials consumed in the production of the imported goods;
- engineering, development, artwork, design work, and plans and sketches
undertaken elsewhere than in the customs territory and necessary for the
production of the imported goods;
(c) royalties and licence fees related to the goods being valued that the buyer must pay,
either directly or indirectly, as a condition of sale of the goods being valued, to the
extent that such royalties and fees are not included in the price actually paid orpayable.
The royalties and licence fees referred to above may include, among other things, payments in
respect to patents, trade marks and copyrights.
However, the following shall not be added to the price actually paid or payable:
- The charges for the right to reproduce the imported goods;- payments made by the buyer for the right to distribute or resell the imported goods if
such payments are not a condition of the sale for export of the imported goods;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the
imported goods that accrues directly or indirectly to the seller;
(e) the cost of transport of the imported goods until their introduction into the customs
territories;
(f) loading, unloading and handling charges asso ciated with the transport of the imported
goods until their introduction into the custom territory; and
(g) the cost of insurance.
2. Additions to the price actually paid or payable shall be made under this Article only on the
basis of objective and quantifiable data.
3. No additions shall be made to the price actually paid or payable in determining the customs
value except as provided in this Article.G/VAL/N/1/MAR/1/Rev.1
Page 5
Article 20 quater
Where the customs value cannot be determined under the provisions of Article 20 above, it is
to be determined by proceeding sequentially through Articles 20 quinquies , 20 sexies , 20 septies  and
20 octies  of this Code to the first such article under which the customs value can be determined.
Article 20 quinquies
1. (a) If the customs value of the imported goods cannot be determined under the provisions
of Article 20, the customs value shall be the transaction value of identical goods sold
for export to the customs territory and exported at or about the same time as the
goods being valued.
(b) The transaction value of identical goods in a sale at the same commercial level and in
substantially the same quantity as the goods being valued shall be used to determine
the customs value.
(c) Where no sales such as those referred in subparagraph (b) above are found, the
customs value of identical goods sold at a different commercial level and/or in
different quantities, adjusted to take account of differences attributable to commercial
level and/or to quantity, shall be used, provided that such adjustments can be made on
the basis of demonstrated evidence which clearly establishes the reasonableness andaccuracy of the adjustment, whether the adjustment leads to an increase or a decrease
in the value.
2. An adjustment shall be made in the transaction value to take account of the significant
differences in costs and charges between the goods being valued and the similar goods in questionarising from the differences in distances and modes of transport.
3. If, in applying this article, more than one transaction value of identical goods is found, the
lowest such value shall be used to determine the customs value of the imported goods.
Article 20 sexies
1. (a) Where the customs value of the imported goods cannot be determined under the
provisions of Articles 20 and 20 quinquies , the customs value shall be the transaction
value of similar goods sold for export to the customs territory and exported at or
about the same time as the goods being valued.
(b) The transaction value of similar goods in a sale at the same commercial level and in
substantially the same quantity as the goods being valued shall be used to determine
the customs value.
(c) Where no sales such as those refered to in subparagraph (b) above are found, the
transaction value of similar goods sold at a different commercial level and/or in
different quantities, adjusted to take account of differences attributable to commercial
level and/or to quantity shall be used, provided that such adjustments can be made on
the basis of demonstrated evidence which clearly establishes the reasonableness and
accuracy of the adjustment, whether the adjustment leads to an increase or a decreasein value.
2. An adjustment shall be made in the transaction value to take account of significant differences
in such costs and charges between the goods being valued and the similar goods in question arising
from differences in distances and modes of transport.G/VAL/N/1/MAR/1/Rev.1
Page 6
3. If, in applying this article, more than one transaction value of similar goods is found, the
lowest such value shall be used to determine the customs value of the imported goods.
Article 20 septies
1. (a) Where the imported goods or identical or similar imported goods are sold in the
customs territory in the condition as imported, the customs value of the imported
goods shall be based on the unit price at which the imported goods or identical or
similar imported goods are sold in the greatest aggregate quantity, at or about the time
of the importation of the goods being valued, to persons who are not related to the
persons from whom they buy such goods, subject to deductions for the following:
- Either the commissions usually paid or agreed to be paid or the additions
usually made for profit and general expenses in connection with sales in such
customs territory of imported goods of the same kind or the same class within
the meaning of paragraph 5 of Article 20 nonies ;
- the usual cost of transport and insurance and associated costs incurred within
the customs territory;
- the customs duties and other duties and taxes payable in the customs territory
by reason of the importation or sale of the goods.
(b) Where neither the imported goods nor identical nor similar imported goods are sold at
or about the time of importation of the goods being valued, the customs value shall,subject otherwise to the provisions of paragraph 1(a) of this Article, be based on the
unit price at which the imported goods or identical or similar imported goods are sold
in the customs territory in the condition as imported at the earliest date after the
importation of the goods being valued but before the expiration of 90 days after such
importation.
2. If neither the imported goods nor identical nor similar imported goods are sold in the customs
territory in the condition as imported, the customs value may, if the importer so requests and subject
to the agreement of the authorities or at their instigation, be based on the unit price at which the
imported goods, after further processing, are sold in the greatest aggregate quantity to persons in the
customs territory who are not related to the persons from whom they buy such goods.  In such cases,
due allowance is made for the value added by such processing and the deductions provided for inparagraph 1(a) of this Article.
Article 20 octies
1. Where the customs value of the imported goods cannot be determined under the provisions of
Articles 20, 20 quinquies , 20 sexies  and 20 septies , the customs value shall be determined using
reasonable means consistent with the principles of Articles 20 to 20 septies  of this Code and the
principles and general provisions of Article VII of the GATT 1994, and on the basis of the data
available in Morocco.
2. However, the customs value determined under the provisions of this Article cannot be based
on:
(a) The selling price of goods produced in the customs territory;
(b) a system which provides for the acceptance for customs purposes of the higher of two
alternative values;G/VAL/N/1/MAR/1/Rev.1
Page 7
(c) the price of goods on the domestic market of the country of exportation;
(d) the price of goods for export to a country other than Morocco;
(e) minimum customs values, except for the goods mentioned in Article 20 bis above;
(f) arbitrary or fictitious values.
Article 20 nonies
For the application of the provisions of Articles 20 to 20 octies :
1. The term "produced" includes grown, manufactured and mined.
2. The term "identical goods" means imported goods which are:
- The same in all respects, including physical characteristics, quality and reputation as
the goods being valued.  Minor differences in appearance would not preclude goods
otherwise conforming to the definition fr om being regarded as being identical;
- produced in the same country as the goods being valued;- produced by the same person that produced the goods being valued or, when such
goods are not available, produced by a different person.
3. The expression "similar goods" means goods being imported which:
- Although not alike in all respects, have like characteristics and like component
material which enable them to perform the same functions and to be commercially
interchangeable.  The quality of the goods, their reputation, and the existence of atrade mark are among the factors to be considered in determining whether the goods
are similar;
- produced in the same country as the goods being valued;- produced by the same person who produced the goods being valued or, when such
goods are not available, produced by a different person.
4. The terms "identical goods" and "similar goods" do not include, as the case may be, imported
goods which incorporate or reflect engineering, development, artwork, design work, and plans and
sketches for which no adjustment has been made under paragraph 1(b) of Article 20 ter because such
elements were undertaken in the customs territory.
5. The expression "goods of the same class or kind" means imported goods which fall within a
group or range of goods produced by a particular industry or industry sector and includes identical or
similar goods.
6. Persons shall be deemed to be related if:
(a) They are officers, directors or members of the supervisory board of one another's
businesses;
(b) they are legally recognized partners in the business;G/VAL/N/1/MAR/1/Rev.1
Page 8
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds five per cent or more of the
outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;(g) together they directly or indirectly control a third person;(h) they are members of the same family.
7. Persons who are associated in the business with one another in that one is the sole agent, sole
distributor or sole concessionaire, however described, of the other shall be deemed to be related if
they fall within the criteria of paragraph 6 above.
8. The term "buying commissions" means fees paid by an importer to his agent for the service of
representing him abroad in the purchase of the goods being valued.
Article 20 decies
When certain of the elements used to determin e the value for duty are expressed in a foreign
currency, the conversion must be made on the basis of the exchange rate published by the Bank AlMaghrib as of the date of registration of the declaration that the importer is required to submit to the
administration in conformity with Article 74 below.
Article 20 undecies
1. Except where an exemption is granted by the government, a declaration of the elements
concerning customs value must be submitted with the detailed declaration.
2. The declaration of elements pertaining to customs valuation must be signed by the importer or
the declarant.
3. The form of the declaration of elements pertaining to customs valuation, the statements it
must contain and the date on which it is due shall be determined by the government.
Article 20 duodecies
In applying the provisions of Article 20 to 20 undecies , the administration reserves the right
to satisfy itself as to the truth or accuracy of any statement, document or declaration presented for
customs valuation purposes.
Where the administration has doubts as to the truth or accuracy of any information, document,
or declaration presented for customs valuation purposes, it may ask the importer or the declarant toprovide further explanation, including documents or other evidence, that the declared value represents
the total amount actually paid or payable for the imported goods, adjusted in accordance with the
provisions of Article 20 ter above.  In the absence of a response within the prescribed time-limit, or if
the further explanation is not satisfactory, the customs value of the imported goods cannot be
determined under the provisions of Article 20 above;  it shall be determined by applying the othervaluation methods in the sequence set forth in Article 20 quater .G/VAL/N/1/MAR/1/Rev.1
Page 9
Article 20 terdecies
1. The "Advisory Committee on Customs Valuation" is hereby set up to give an advisory
opinion on disputes concerning the determination of the customs value of imported goods.
2. This Commission shall be made up of representatives of the administrations concerned,
representatives of interested business associations, and the importer or his representative.G/VAL/N/1/MAR/1/Rev.1
Page 10
ANNEX II
List Established by Decree No. 2-989-517
HS No. Description of goods Reference price
40.11.10
40.11.2040.11.4040.11.5040.11.9140.11.99New 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 wool DH 150/kg.
Ex 51.12.20 Other woven fabrics of combed 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 exceeding200 g/m
2 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 for retailsaleDH 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/N/1/MAR/1/Rev.1
Page 11
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 more than 130 g/m2
but more than 100 g/m2, and of a width exceeding 115 cm.DH 100/kg.
Ex 52.08.42.90
Ex 52.08.43.90Ex 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/m
2
but more than 100 g/m2 and of a width exceeding 85 cm.DH 125/kg.
Ex 52.08.51.90
Ex 52.08.52.90Ex 52.08.53.90Ex 52.08.59.90Woven fabrics of cotton, containing 85% or more of cotton,
printed, weighing less than 200 g/m
2 and of a width exceeding
115 cm.DH 125/kg.
52.09.31.90
52.09.32.90
52.09.39.9052.09.51.9052.09.52.9052.09.59.90Woven 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
52.10.12.90.9152.10.19.90.91Woven fabrics of cotton, unbleached, containing less than 85% of
cotton, mixed mainly or solely with man-made fibres, weighingnot more than 200 g/m
2, and of a width of not less than 85 cm.DH 100/kg.
Ex 52.10.31.90
Ex 52.10.32.90Ex 52.10.39.00Ex 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 less than 200 g/m
2 and
of a width of not less than 85 cm.DH 100/kg.
Ex 52.10.51.90
Ex 52.10.52.90Ex 52.10.59.90Woven 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.
Ex 52.11.31.90
Ex 52.11.32.90Ex 52.11.39.90
Ex 52.11.41.90
Ex 52.11.42.90Ex 52.11.43.90Ex 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/m
2 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.G/VAL/N/1/MAR/1/Rev.1
Page 12
HS No. Description of goods Reference price
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 lessthan 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 or bleachedDH 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, transparentfor curtains (not closely woven)DH 100/kg.
54.07.51.99.21 Woven fabrics, containing 85% or more by weight of textured
polyester filaments, unbleached, scoured or bleached, diaphanousfor 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 forcurtainsDH 100/kg.
54.07.42.99.21
54.07.43.99.2154.07.44.99.21Woven fabrics, containing 85% or more by weight of filaments of
nylon or other polyamides, dyed, of yarns of different colours orprinted, 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
54.07.61.99.8954.07.61.99.99Other woven fabrics, containing 85% or more by weight of
non-textured polyester filaments, dyed, of yarns of differentcolours, or printed, of a width exceeding 57 cm.DH 100/kg.G/VAL/N/1/MAR/1/Rev.1
Page 13
HS No. Description of goods Reference price
54.07.72.97.99
54.07.73.97.9954.07.74.97.99Other 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
54.07.53.99.3054.07.61.99.7054.07.73.97.30Jacquard 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 yarnsof 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 width exceeding 115cm. 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.
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 awidth 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 widthof 140 cm. or more (ticking)DH 100/kg.
55.09.11/21/31/
41/51 to 9955.10.11Single 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 sewi ng 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
55.12.29.90.9155.12.99.90.91Printed 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.G/VAL/N/1/MAR/1/Rev.1
Page 14
HS No. Description of goods Reference price
55.13.41.90.00
55.13.43.90.0055.13.49.90.0055.14.41.90.9055.14.42.90.9055.14.43.90.90
55.14.49.90.90Printed woven fabrics of synthetic staple fibres, containing less
than 85% by weight of such fibres, mixed mainly or solely withcottonDH 100/kg.
55.15.11.90.94
55.15.12.90.9455.15.13.90.9455.15.19.90.94Other printed woven fabrics of polyester staple fibres DH 100/kg.
55.15.21.90.94
55.15.22.90.9455.15.29.90.94Other 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.
55.15.11.90.10
55.15.11.90.9955.15.12.90.1055.15.12.90.9955.15.13.90.1055.15.13.90.99
55.15.19.90.10
55.15.19.90.99Other woven fabrics of polyester staple fibres, jacquard, of a
width exceeding 115 cm. and less than 140 cm., weighing morethan 250 g/m
2.  Other woven fabrics of polyester staple fibres, of
yarns of different coloursDH 100/kg.
55.15.21.90.10
55.15.21.90.9955.15.22.90.1055.15.22.90.9955.15.29.90.10
55.15.29.90.99Other woven fabrics of acrylic and modacrylic staple fibres,
jacquard, of a width exceeding 115 cm. and less than 140 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
55.15.92.90.1055.15.92.90.9955.15.99.90.1055.15.99.90.99Other 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 than140 cm., weighing more than 250 g/m
2, 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 syntheticfilaments, 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 withmetal 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.G/VAL/N/1/MAR/1/Rev.1
Page 15
HS No. Description of goods Reference price
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.
57.01.90 Carpets, knotted, whether or not made-up, of other textile
materials1DH 1,600 m/2
57.02 (except 57.02.10and 57.02.20)57.03Ex 57.04
     57.05Carpets
2
Moquette3 (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
58.01.23.90.1058.01.24.90.10Woven pile fabrics of cotton weighing more than 350 g/m
2DH 100/kg.
58.01.22.90.20
58.01.22.90.9058.01.23.90.20
58.01.23.90.90
58.01.24.90.2058.01.24.90.9058.01.25.90.2058.01.25.90.90Other woven pile fabrics of cotton DH 100/kg.
58.01.31.19.00
58.01.31.90.00
58.01.32.19.00
58.01.32.90.0058.01.33.19.0058.01.33.90.00Weft 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 headingNo. 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.
                                                     
1 Persian carpets of silk and the like are subject to a minimum taxable value of DH 3,800/m2.
2 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.
3 Doormats (matting) of coconut fibre are also not subject to the reference price.G/VAL/N/1/MAR/1/Rev.1
Page 16
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 orotherwise, 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 60.01.22Ex 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
60.02.42.99.0060.02.43.99.0060.02.49.99.00Other 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
60.02.93.99.2260.02.93.99.2960.02.93.99.9060.02.99.99.00Other knitted or crocheted fabrics DH 100/kg.
61.04.11
61.04.12
61.04.13
61.04.1961.04.2161.04.2261.04.3161.04.32
61.04.33
61.04.39 (except)61.04.39.00.1061.04.6161.04.62
61.04.63
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/N/1/MAR/1/Rev.1
Page 17
HS No. Description of goods Reference price
61.04.41
61.04.4261.04.4361.04.4461.04.4961.04.51
61.04.52
61.04.5361.04.59Women's or girls' dresses, skirts and divided skirts, knitted or
crochetedDH 600/kg.
61.06 (except
61.06.90.00.1061.06.90.00.20)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
61.10.3061.10.90 (except)61.10.90.00.91Jerseys, pullovers, cardigans, waistcoats and similar articles,
knitted or crochetedDH 400/kg.
61.12.11
61.12.1261.12.19Track suits DH 450/kg.
62.03.31
62.03.32
62.03.3362.03.3962.04.3162.04.3262.04.33
62.04.39Men's or boys' and women's or gi rls' jackets and blazers, other
than knitted or crochetedDH 1,250/U
62.03.11
62.03.12
62.03.1962.03.2162.03.2262.03.23
62.03.29
62.04.1162.04.1262.04.1362.04.1962.04.21
62.04.22
62.04.2362.04.29Men's or boys' suits and ensembles;  women's or girls' suits and
ensemblesDH 1,750/UG/VAL/N/1/MAR/1/Rev.1
Page 18
HS No. Description of goods Reference price
Ex 62.03.41
Ex 62.03.42Ex 62.03.43Ex 62.03.49Ex 62.04.61Ex 62.04.62
Ex 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 62.04.43Ex 62.04.44Ex 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
63.06.2263.06.29Tents DH 40/kg.
Ex 64.03.59.00.30
Ex 64.03.59.00.41Ex 64.03.59.00.49Ex 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 64.03.99.00.91Ex 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/pair
68.13 Friction material and articles th ereof (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 textileor other materialsDH 120/kg.
69.07 (except
69.07.10.00.9169.07.90.00.91)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/m
2
DH 40/m2G/VAL/N/1/MAR/1/Rev.1
Page 19
HS No. Description of goods Reference price
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;-o t h e r .DH 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 lowcoefficient of expansion:- capacity less than 250 ml.- capacity greater than or equal to 250 ml.DH 26/kg.
DH 13/kg.
73.21.11.11.004
73.21.11.13.005< 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 cc DH 300/kg.
84.18.21.00.906
84.18.22.00.906
84.18.29.00.906                          with one door
Refrigerators:                          with two doorsDH 2,750/U
DH 3,500/U
84.21.23.00.00
84.21.29.10.0084.21.31.00.0084.21.39.10.00Filtering or purifying machinery or apparatus for  liquids or gases,
for enginesDH 80/kg. for
type CAVDH 45/kg. forothers
84.50.11.10.0084.50.12.10.1084.50.12.10.9084.50.19.10.10
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.
                                                     
4 The number of burners also includes electric hotplates.
5 Hotplates and hobs are not affected by the reference prices.
6 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/N/1/MAR/1/Rev.1
Page 20
HS No. Description of goods Reference price
Ex 85.16.60.004, 5            < 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/UDH 4,500/U
85.35.90.10
85.36.90.10
85.38.90.20Terminal strips for making connec tions 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.
85.36.61.107
85.38.90.107Lamp-holders and their parts7DH 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
8DH 69,500/UDH 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 unmotorized 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 87.01
Ex 87.02Ex 87.04Ex 87.05Used road tractors
Used coaches and busesUsed motor vehicles for the transport of goodsUsed special purpose motor vehiclesIn accordance
with the tablesand abatementscale below(pages 17-20)
                                                     
7 Only bayonet-type B-22 lamp-holders are subject to minimum values.
8 Reference value to be established after application of the abatement for the age of the vehicle
(cf. abatement scale below, page 18).G/VAL/N/1/MAR/1/Rev.1
Page 21
I. MINIMUM 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 87.04.23
Ex 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 weightG/VAL/N/1/MAR/1/Rev.1
Page 22
III. MINIMUM 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
87.02.10.99.99
87.02.90.29.19
87.02.90.29.99DH 640,000 DH 825,000
IV.  MINIMUM 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
87.02.90.22.90 11 ≤ number of seats ≤ 24 620
25 ≤ number of seats ≤ 40 870
Number of seats > 40 1,010
V. MINIMUM 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
Ex 87.05.10/20/30/40/90 8 T ≤ weight < 11 T 340
11 T ≤ weight < 15 T 410
15 T ≤ weight < 19 T 620
19 T ≤ weight < 26 T 880
weight ≥ 26 T 910G/VAL/N/1/MAR/1/Rev.1
Page 23
ABATEMENTS FOR USED COMMERCIAL OR HEAVY
INDUSTRIAL VEHICLES
Age of vehicle < one year ............................................................ None
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%G/VAL/N/1/MAR/1/Rev.1
Page 24
ANNEX III
- Goods imported directly by government agencies and offices;
- Imports carried out in the framework of the investment charter;
- Goods admissible free of duty and tax;
- Imports of CKD and SKD collections;
- Raw materials imported directly by industrial enterprises for their own manufacturing needs;
- Transactions conducted in the framework of preferential customs regimes;
- Equipment for the data processing and office applications sector;
- Coffee and tea;
- New passenger automobiles imported by dealers representing brands, with the exception of
models subject to minimum values (references prices);
- New boats imported by dealers;
- School goods and supplies.G/VAL/N/1/MAR/1/Rev.1
Page 25
ANNEX IV
Description Valuation procedure
- Used passenger vehicles Value appearing in the computerised register of
vehicles (MCV)
- Used recreational craft Scale attached to Note No. 15776/212 of
2 July 1996
- Used motorcycles Scale attached to Note No. 14625/413 of
23 July 1998
- Used trailers and semi-trailers In accordance with the requirements contained in
Notes No. 13812/400 of 13 July 1998 and
No. 16862/212 of 15 July 1996
- Various used equipment Scale in force (second-hand equipment booklet,
various parts)
- Used equipment and machinery for
public works and constructionUsed equipment prices guide (Argus)
- Used jet-skis Scale attached to Note No. 16688/413 of
2 September 1998
__________