WORLD TRADE
ORGANIZATIONG/VAL/34
4 October 2000
(00-4043)
Committee on Customs Valuation
DECISION CONCERNING PARAGRAPH 2, ANNEX III OF THE AGREEMENT ON
CUSTOMS VALUATION
MOROCCO
At the meeting of the Committee on 4 July 2000, the Chairman stated his understanding that
an agreement regarding the above Decision had been reached informally among Members and that the
document containing the draft decision was still under preparation (G/VAL/W/68 and Corr.1).  He
further stated that
"given that the Committee was working under the deadline imposed by the Decision on
Reservations in G/VAL/5 which expired today, …the Committee agree that the Secretariat
…circulate in the next couple of days the document containing the draft decision and unless
any Member raised an objection to this draft decision to either himself or to the Secretariat
within five days from the date of circulation of the document, that the decision be adopted as
of today's date."1
Since no objections were raised, the following Decision has been adopted as from 4 July
2000.
_______________
TAKING into account Morocco's request for a re servation under paragr aph 2 of Annex III of
the Agreement on Implementation of Article VII of  the General Agreement on Tariffs and Trade 1994
(Customs Valuation Agreement);
NOTING that:
- Morocco was a contracting party to the Tokyo Round Customs Valuation Code and
invoked paragraph 1, Article 21 of that Agreement on 4 July 1993, and was therefore
scheduled to apply the provisions of the WTO Agreement on Customs Valuation on
4 July 1998;
- in all other regards Morocco has implemented fully the Customs Valuation
Agreement since 4 July 1998;
- Morocco was granted a two-year reservation2 to maintain minimum values from
4 July 1998 to 4 July 2000 for the products identified in Annex I, and has requestedan extension of the reservation for the reasons set out in G/VAL/W/68;
                                                     
1 G/VAL/M/15
2see Decision of 2 July 1998 contained in G/VAL/M/8G/VAL/34
Page 2
- this reservation to maintain minimum values will apply only to the products identified
in Annex I;
the Committee decides pursuant to paragraph 2 of Annex III of the Agreement and paragraph 1 of the
Ministerial Decision on Texts Relating to Minimum Values and Imports by Sole Agents, SoleDistributors and Sole Concessionaires, adopted by the Committee in May 1995, that Morocco may
continue until 4 July 2001 to use officially-established minimum values for the valuation for customs
purposes for the goods listed in Annex I according to the following terms and conditions:
1. Morocco will report at each formal meeting of the Committee on Customs Valuation on the
status of its implementation of officially-established minimum values for the products listed in
Annex I;
2. Morocco will not apply minimum values to additional products;3. Morocco will, by 30 July 2000, notify the Committee on Customs Valuation of the sources of
data, methodologies, the basis, criteria and other relevant information for determining the minimumvalues for the products listed in Annex I;
4. Morocco will notify the Committee on Customs Valuation of any amendments or changes to
the above-mentioned data sources, methodologies, basis, criteria and other relevant information 60
days before implementing such changes, and will no t apply such changes to importations entering its
customs territory prior to the completion of this 60 day notification period;
5. This Decision shall not prejudice the rights and obligations of Morocco under the WTO
Agreements, in particular those rights and obligations under the Customs Valuation Agreement.
_______________G/VAL/34
Page 3
Annex I
HS No. Description of goods Reference
price
40.11.1040.11.2040.11.4040.11.50
40.11.91
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
40.13.90.00.1040.13.90.00.20Inner 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 51.12.11Ex 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 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 200g/m
2DH 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 retailsaleDH 30/kg.
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.G/VAL/34
Page 4
HS No. Description of goods Reference
price
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 52.08.53.90
Ex 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
52.09.39.9052.09.51.9052.09.52.9052.09.59.00Woven 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
52.10.12.90.9152.10.19.90.91Woven 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 52.10.39.00
Ex 52.10.41.90
Ex 52.10.42.90Ex 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/34
Page 5
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, 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 orscoured, 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
54.07.53.99.9954.07.54.99.99Other woven fabrics, containing 85% or more by weight of
textured polyester filaments, dyed, of yarns of different colours orprinted, 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/34
Page 6
HS No. Description of goods Reference
price
54.07.72.97.9954.07.73.97.9954.07.74.97.99Other 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
54.07.53.99.3054.07.61.99.70
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 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 115 cmand 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 than250 g./m
2, 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 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 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.G/VAL/34
Page 7
HS No. Description of goods Reference
price
55.12.19.90.9955.12.29.90.9955.12.99.90.99Woven fabrics of yarns of different colours, containing 85% or
more by weight of synthetic staple fibresDH 100/kg.
55.13.41.90.00
55.13.43.90.0055.13.49.90.00
55.14.41.90.90
55.14.42.90.9055.14.43.90.9055.14.49.90.90Printed woven fabrics of synthetic staple fibres, containing less
than 85% by weight of such fibres, mixed mainly or solely 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
55.15.22.90.94
55.15.29.90.94Other printed woven fabrics of acrylic and modacrylic staple
fibresDH 100/kg.
55.15.91.90.94
55.15.92.90.9455.15.99.90.94Other printed woven fabrics of synthetic staple fibres DH 100/kg.
55.15.11.90.10
55.15.11.90.9955.15.12.90.1055.15.12.90.99
55.15.13.90.10
55.15.13.90.9955.15.19.90.1055.15.19.90.99Other 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
55.15.21.90.9955.15.22.90.10
55.15.22.90.99
55.15.29.90.1055.15.29.90.99Other 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
55.15.91.90.9955.15.92.90.1055.15.92.90.99
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 morethan 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 syntheticfilaments, 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 synthetic
filaments, jacquard, of a width of 140 cm or more (ticking), ofyarns of different coloursDH 100/kg.
55.16.24.90.00
55.16.34.90.0055.16.44.90.0055.16.94.90.00Printed woven fabrics of artificial staple fibres containing less
than 85% by weight of such fibresDH 100/kg.G/VAL/34
Page 8
HS No. Description of goods Reference
price
56.05 (except56.05.00.90.00)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.
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
materialsDH 1,600 m/2
57.02 (except 57.02.10
and 57.02.20)
57.03Ex 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
58.01.22.90.9058.01.23.90.2058.01.23.90.9058.01.24.90.2058.01.24.90.90
58.01.25.90.20
58.01.25.90.90Other woven pile fabrics of cotton DH 100/kg.
58.01.31.19.00
58.01.31.90.0058.01.32.19.0058.01.32.90.0058.01.33.19.00
58.01.33.90.00Weft 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 orcovered 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/34
Page 9
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 fabricof 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 60.01.91Ex 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
60.02.42.99.0060.02.43.99.00
60.02.49.99.00Other 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
60.02.93.99.2160.02.93.99.2260.02.93.99.2960.02.93.99.9060.02.99.99.00Other knitted or crocheted fabrics DH 100/kg.
61.04.11
61.04.12
61.04.1361.04.1961.04.2161.04.2261.04.31
61.04.32
61.04.3361.04.39 (except)61.04.39.00.1061.04.61
61.04.62
61.04.6361.04.69Women's or girls' suits, ensembles, jackets, blazers, trousers, bib
and brace overalls, breeches and shorts, knitted or crochetedDH 600/kg.G/VAL/34
Page 10
HS No. Description of goods Reference
price
61.04.4161.04.4261.04.4361.04.4461.04.49
61.04.51
61.04.5261.04.5361.04.59Women'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
61.10.2061.10.3061.10.90 (except)61.10.90.00.91Jerseys, pullovers, cardigans, waistcoats and similar articles,
knitted or crochetedDH 400/kg.
61.12.11
61.12.12
61.12.19Track suits DH 450/kg.
62.03.31
62.03.3262.03.3362.03.3962.04.3162.04.32
62.04.33
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
62.03.1262.03.1962.03.2162.03.22
62.03.23
62.03.2962.04.1162.04.1262.04.1362.04.19
62.04.21
62.04.2262.04.2362.04.29Men's or boys' suits and ensembles;  women's or girls' suits and
ensemblesDH 1,750/UG/VAL/34
Page 11
HS No. Description of goods Reference
price
Ex 62.03.41Ex 62.03.42Ex 62.03.43Ex 62.03.49Ex 62.04.61
Ex 62.04.62
Ex 62.04.63Ex 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 62.04.44
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
63.06.2263.06.29Tents DH 40/kg.
Ex 64.03.59.00.30
Ex 64.03.59.00.41Ex 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 64.03.99.00.41Ex 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/pairG/VAL/34
Page 12
HS No. Description of goods Reference
price
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 mineralsubstances or of cellulose, whether or not combined with textileor 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.(expect
69.08.10.00.10)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 sanitaryfixturesDH 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 cc DH 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/34
Page 13
HS No. Description of goods Reference
price
84.21.23.00.0084.21.29.10.0084.21.31.00.0084.21.39.10.00Filtering or purifying machinery or apparatus for  liquids or gases,
for enginesDH 80/kg. for
type CAVDH 45/kg. forothers
84.50.11.10.0084.50.12.10.10
84.50.12.10.90
84.50.19.10.1084.50.19.10.90Household 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/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.
85.36.61.10*
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 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 87.01Ex 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(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/34
Page 14
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/34
Page 15
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%
__________